IMFL License

Overview of IMFL License

Indian-Made Foreign Liquor (IMFL) is a phrase used by the Indian Government, corporates and media to refer to all types of hard liquor or alcohol manufactured domestically apart from Indian alcoholic drinks. For creating such alcohol, the raw materials used mainly include sugarcane juice, sugarcane molasses, sugar beet molasses, wine and corn. The most significant grain used in these alcohols is maize, also known as corn.

These liquors are manufactured, produced or compounded in India and resemble imported foreign liquors. However, such liquor does not include foreign liquors and any other intoxicants as declared by the concerned State Government to be India-Made Foreign Liquor (IMFL).

IMFL License is granted by the concerned State’s Excise Department to the distilleries or bottling plant for the supply of such liquor to the outlets, hotels, restaurants, clubs and other similar places. The concerned excise department or authority of such state also grants import or export permits to the applicants for the import or export of these Indian Made Foreign Liquor. Along with these import and export permits, a transport permit is also granted so that the IMFL licensee can take out the specific quantity of such liquor to a specified destination.

Eligibility for IMFL License

IMFL License is granted to the following:

• Companies must be registered under Companies Act of 1956 or 2013
• Partnership Firms must be registered under Partnership Act, 1932
• Co-operative Societies must be registered under the relevant Co-Operative Societies Act
• Sole Proprietors
• Any other body corporate or organisation as required by laws made by the concerned state related to such licenses

Documents Required for IMFL License

As per the government regulations, the following list of Documents are required to obtain the IMFL License:

• Applicant’s identity and address proof
• Address proof of the premises
• Affidavit (duly notarised) declaring actual possession
• Layout plan
• Security amount and License Fee
• No Objection Certificate (NOC) from Fire Department and Municipal Corporation
• List of Directors
• MOA and AOA
• Photographs of the authorised person
• Affidavit stating that the authorised person is not a levanter when it comes to payment of dues and that he has no criminal history
• Business details
• Latest Income Tax Return and Income Tax Clearance Certificate
• Proof of physical possession
• Importer-Exporter Code (IEC)
• GST /VAT Registration
• Tax and compliances
• Accounting details
• Trademark Registration
• Trade and Health License

Procedure to obtain IMFL License

Each state has a prescribed procedure under its set laws, rules, and regulations to obtain any form of liquor license. However, the procedure is more or less in each state, so here is an overview of a complete procedure to obtain the IMFL License:

• Applicant files the application in the prescribed Form with all relevant Documents to the appropriate authority of the concerned State’s Excise Department.
• Applicants also submit the layout plan, business plan and other required Documents to the concerned authority with the requisite fee.
• The concerned authority checks and verifies the Documents and application form of the applicant, and in case of any discrepancies or an incomplete application, such application is sent back to the applicant to remove all discrepancies within the given time; otherwise, it will attract rejection of the said application.
• The authority checking and verifying the application and Documents submitted may also ask the applicant for further Documents.
• The concerned authority issued a post verification notice declaring all details of the applicant’s name and License. Such notice is displayed in open places for any objection the local public raises. If any objection is raised, then the such objection is communicated to the concerned authority.
• If any objection is raised, then the applicant is given a chance to defend himself. And if no objection is raised, then the authority grants the IMFL License after reviewing the application.

The validity of such License is for one year from the date of its grant, and for renewal, the holder of the License has to apply at the appropriate authority in the prescribed application form by the concerned state Excise Department within the given time limit.

Such IMFL License is also cancelled or revoked in the following cases:

• Serving liquor on a dry day
• Serving liquor to minors
• Violation of any law, rule or regulation laid down by the concerned State Excise Department.

Corpbiz Assistance in obtaining IMFL License

To get the assistance of Corpbiz, follow these steps:

• Purchase a Plan for Expert Assistance
• Add Queries Regarding IMFL License
• Provide Documents to our Expert
• Prepare Application for IMFL License
• Complete all Admissibility Criteria for Preliminary Screening
• Complete Procedural Actions
• Get your work done!