(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
ಕ£ಾಟಕ ಸಾರ
ಸಂ‘ೆÍ:ಆಇ 14 īಇಎŤ 2026
ಕ£ಾಟಕ ಸಾರ ಸě®ಾಲಯ,
Ļ¢ಾನ±ೌಧ,
œಾ.İ.ಆŝ.ಅಂ¦ೇಡ´ŝ Ļೕĩ,
¦ೆಂಗಳˆರು, Ĩ£ಾಂಕ:18.04.2026.
ಅĩಸೂಚ£ೆ
ಕ£ಾಟಕ ಅಬಾĸ ಅĩĪಯಮ, 1965 (1966 ರ ಕ£ಾಟಕ ಅĩĪಯಮ ಸಂ‘ೆÍ 21) ರ 71 £ೇ
ಪÎಕರಣದ ಮೂಲಕ ಪÎದತîಾದ ಅĩಾರವನುÇ ಚ¬ಾĵľ, ಕ£ಾಟಕ ಸಾರವƒ ರěಸಲು ಉ¡ೆÅೕļľರುವ,
ಕ£ಾಟಕ ಅಬಾĸ (ಅಬಾĸ ಸುಂಕಗಳ… ಮತುÃ ಶುಲ´ಗಳ…) Īಯಮಗಳ…, 1968 ಅನುÇ ಮತÃಷು¾ ĦದುÅಪģ
¨ಾಡಲು, ಈ ಮುಂĨನ Īಯಮಗಳ ಕರಡನುÇ, ಸದĸ ಪÎಕರಣದ (1) £ೇ ಉಪ-ಪÎಕರಣದ ಮೂಲಕ
ಅಗತÍಪģľರುವಂŸೆ ಇದĸಂದ ¦ಾĩತªಾಗಬಹು¡ಾದ ಎ¬ಾÐ ವÍĔÃಗಳ ¨ಾĿĦ’ಾĖ ಈ ಮೂಲಕ ಪÎಕġľ¡ೆ
ಮತುÃ ಅದು ಸಾĸ ªಾಜÍಪತÎದĹÐ ಪÎಕಟžೆ©ಾದ Ĩ£ಾಂಕĨಂದ ಏಳ… Ĩನಗಳ ತರು®ಾಯ ಸದĸ ಕರಡನುÇ
ಪĸಗಣ£ೆ’ೆ Ÿೆ’ೆದುೊಳѬಾಗುವƒ¡ೆಂದು ಈ ಮೂಲಕ Ħĺವĺೆ Īೕಡ¬ಾĖ¡ೆ.
ijೕ¬ೆ ĪĨಷ¾ಪģľದ ಅವĩಯ ಮುಾÃಯೆ´ ಮುಂ•ೆ, ಸದĸ ಕರಡು Īಯಮೆ´ ಸಂಬಂĩľದಂŸೆ ªಾಜÍ
ಸಾರವƒ ©ಾವƒ¡ೇ ವÍĔÃĵಂದ ľÒೕಕĸಸಬಹು¡ಾದ ©ಾವƒ¡ೇ ಆďೇಪžೆ ಅಥ®ಾ ಸಲ²ೆಗಳನುÇ ªಾಜÍ
ಸಾರವƒ ಪĸಗĥಸುತáೆ. ಆďೇಪžೆ ಅಥ®ಾ ಸಲ²ೆಗಳನುÇ ಸಾರದ ಅಪರ ಮುಖÍ ಾಯದļಗಳ…, ಆħಕ
ಇ¬ಾ‘ೆ, Ļ¢ಾನ ±ೌಧ, œಾ.İ.ಆŝ .ಅಂ¦ೇಡ´ŝ Ļೕĩ, ¦ೆಂಗಳˆರು - 01 ಇವĸ’ೆ ಕಳ…Ŀಸಬಹುದು.
ಕರಡು Īಯಮಗಳ…
1. ļೕĽೆ ಮತುÃ ¤ಾÎರಂಭ :- (1) ಈ ĪಯಮಗಳನುÇ ಕ£ಾಟಕ ಅಬಾĸ (ಅಬಾĸ ಸುಂಕಗಳ… ಮತುÃ
ಶುಲ´ಗಳ…) (ĦದುÅಪģ) Īಯಮಗಳ…, 2026 ಎಂದು ಕªೆಯತಕ´ದುÅ.
¨sÁUÀ – 4ಎ
Part – IVA
, 18
, 2026
28
1948)
BENGALURU, SATURDAY, 18, APRIL, 2026 (CHAITHRA, 28, SHAKAVARSHA, 1948)
. 291
No. 291
2
(2) ಈ Īಯಮಗಳ…, ಕ£ಾಟಕ ªಾಜÍ ಪತÎದĹÐ ಅವƒಗಳನುÇ ಅಂĦಮ®ಾĖ ಪÎಕġľದ Ĩ£ಾಂಕĨಂದ
—ಾĸ’ೆ ಬರತಕ´ದುÅ.
2. 1-ಎ £ೇ Īಯಮದ ĦದುÅಪģ:– ಕ£ಾಟಕ ಅಬಾĸ (ಅಬಾĸ ಸುಂಕಗಳ… ಮತುÃ ಶುಲ´ಗಳ…)
Īಯಮಗಳ…, 1968 ರĹÐ (ಇದರĹÐ ಇನುÇ ಮುಂ¡ೆ ಸದĸ Īಯಮಗೆಂದು ಉ¬ೆÐೕĕಸ¬ಾĖ¡ೆ), Īಯಮ 1-ಎ
ರĹÐ, ಖಂಡ (ľ) ರ ತರು®ಾಯ, ಈ ಮುಂĨನದನುÇ ಖಂಡವನುÇ ±ೇĸಸತಕ´ದುÅ, ಎಂದªೆ:-
(i) ಖಂಡ (a) ಅನುÇ (a-1) ಎಂದು ಮರುಸಂ‘ೆÍ ¨ಾಡ¬ಾಗುವƒದು
(ii) ²ಾ’ೆ ಮರುಸಂ‘ೆÍ ¨ಾಡ¬ಾದ (a-1)ಗೂ ūದಲು, ಈ ೆಳĖನವƒಗಳನುÇ ±ೇĸಸ¬ಾಗುವƒದು,
ಅವƒಗೆಂದªೆ:
“(ಎ) “ಆ¬ೊ´ೕ²ಾş-ಇŖ-İವªೇŊ-(AIB)” ಎಂದªೆ ¦ಾÎಂģ, Ļľ´, ĝŖ, ರś, İಯŝ,
®ೈŖ, ĮÎō ®ೈŖ, įೕġ¥ೈŏ ®ೈŖ, ¬ೋ ಆ¬ೊ´ೕ²ಾĹŃ İವªೇŊ ರಂತಹ ಮದÍಗಳ…
ಮತುÃ ಆ¬ೊ´ೕ²ಾş ಅನುÇ ಒಳ’ೊಂģರುವ ಇತರ ಮದÍಗಳĹÐ ಪÎĦ ĹೕಟŝನĹÐ ಇರುವ ಮದÍದ
ಆ¬ೊ´ೕ²ಾş ಅಂಶ/ಪĸ¨ಾಣ”.
3.ಅನುಸೂě-ಎ ಯ ĦದುÅಪģ:– ಸದĸ Īಯಮಗಳ ಅನುಸೂě-ಎ ನĹÐ:-
(i) ಕÎಮ ಸಂ‘ೆÍ. 2 ಮತುÃ ಅವƒಗĺ’ೆ ಸಂಬಂĩľದ ನಮೂದುಗĺ’ೆ, ಈ ಮುಂĨನವƒಗಳನುÇ
ಪΟಾÍŴೕĝಸತಕ´ದುÅ, ಎಂದªೆ:-
.ಕÎಮ
ಸಂ‘ೆÍ
ಪ¡ಾಥದ ²ೆಸರು
ಮದÍದ ಅಂಶ
ಸುಂಕದ ದರ
2.
ಕÎಮ ಸಂ‘ೆÍ 3, 4 ಮತುÃ 5 ರĹÐ ĪĨಷ¾ಪģľದ
®ೈŖ, ±ೇಂĨ, ¥ೆĪÇ ²ೊರತುಪģľ ¦ಾÎಂģ,
Ļľ´, ĝŖ, IJş´ ಪಂň ಮತುÃ ಇತರ
ಮದÍಗಳ…:-
(i)ಕ£ಾಟಕ ªಾಜÍದ ģľ¾ಲĸಗಳĹÐ ಉŸಾÈĨľದ
ಮತುÃ ಕ£ಾಟಕ ªಾಜÍದĹÐ ¨ಾªಾಟ ¨ಾಡುವ
ಉ¡ೆÅೕಶಾ´Ė
IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು,
IJĹಟĸ ಾÍಂġೕŖ ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ
ಉ’ಾÎಣ ಸನÇದು, ಗģ ಭದΟಾ ಪœೆ, ಅªೆ ±ೇ£ಾ
ಪœೆ ಸನÇದು ಮತುà ೇಂದÎ ಸಶಸĈ ŪĹೕŤ
ಪœೆಗಳ
(CAPF)
ಸನÇದನುÇ
²ೊಂĨರುವ
ಸನÇದು¡ಾರĪ’ೆĪೕģ¡ಾಗ; ಅಥ®ಾ
(ಎ)ಲಂಡŖ ĮÎŘ ಪΨಾಣದ
ĦೕĒŸೆ
(İ)25°UP
±ಾಮಥÍĻರುವ
ಆ¬ೊ´ೕ²ಾş
ಪÎĦ ĮÎŘ Ĺೕಟŝ’ೆ
ರೂ.66.66
¤ಾĪೕಯದ ಪÎĦ ಬş´
Ĺೕಟŝ’ೆ ರೂ.50/-
3
(ii) §ಾರತದ ಇತರ ªಾಜÍಗಳĹÐ/ ೇಂ¡ಾÎಡĺತ
ಪΡೇಶಗಳĹÐ ಉŸಾÈĨľದ ಮತುà ಕ£ಾಟಕ
ªಾಜÍದĹÐ ¨ಾªಾಟ ¨ಾಡುವ ಉ¡ೆÅೕಶಾ´Ė
IJĹಟĸ ಾÍಂġೕŖ ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ
ಉ’ಾÎಣ ಸನÇದು, ಗģ ಭದΟಾ ಪœೆ, ಅªೆ ±ೇ£ಾ
ಪœೆ ಸನÇದು ಮತುà ೇಂದÎ ಸಶಸĈ ŪĹೕŤ
ಪœೆಗಳ
(CAPF)
ಸನÇದನುÇ
²ೊಂĨರುವ
ಸನÇದು¡ಾರನ ಮೂಲಕ ಕ£ಾಟಕ ªಾಜÍ¡ೊಳ’ೆ
ಆಮದು ¨ಾģೊಂœಾಗ
2-ಎ
ಕÎಮ ಸಂ‘ೆÍ 3, 4 ಮತುÃ 5 ರĹÐ ĪĨಷ¾ಪģľದ
®ೈŖ, ±ೇಂĨ, ¥ೆĪÇ ²ೊರತುಪģľ ¦ಾÎಂģ,
Ļľ´, ĝŖ, IJş´ ಪಂň ಮತುÃ ಇತರ
ಮದÍಗಳ…:-
(i)ಕ£ಾಟಕ ªಾಜÍದ ģľ¾ಲĸಗಳĹÐ ಉŸಾÈĨľದ
ಮತುÃ ಕ£ಾಟಕ ªಾಜÍದĹÐ ¨ಾªಾಟ ¨ಾಡುವ
ಉ¡ೆÅೕಶಾ´Ė ಕ£ಾಟಕ ಅಬಾĸ (§ಾರĦೕಯ
ಮತುÃ Ļ¡ೇļ ಮದÍಗಳ ¨ಾªಾಟ) Īಯಮಗಳ…,
1968 ರ ijೕªೆ’ೆ ģľĄಬೂÍಟŝ ಸನÇದು¡ಾರĪ’ೆ
Īೕģ¡ಾಗ; ಅಥ®ಾ
(ii) §ಾರತದ ಇತರ ªಾಜÍಗಳĹÐ/ ೇಂ¡ಾÎಡĺತ
ಪΡೇಶಗಳĹÐ ಉŸಾÈĨľದ ಮತುà ಕ£ಾಟಕ
ªಾಜÍದĹÐ ¨ಾªಾಟ ¨ಾಡುವ ಉ¡ೆÅೕಶಾ´Ė
ģľĄಬೂÍಟŝ ಸನÇದು¡ಾರನ ಮೂಲಕ ಕ£ಾಟಕ
ªಾಜÍ¡ೊಳ’ೆ ಆಮದು ¨ಾģೊಂœಾಗ
(iii) ಇತರ ¡ೇಶಗಳĹÐ ಉŸಾÈĨľದ ಮತುÃ
ಕ£ಾಟಕ
ªಾಜÍದĹÐ
¨ಾªಾಟ
¨ಾಡುವ
ಉ¡ೆÅೕಶಾ´Ė
ģľĄಬೂÍಟŝ
ಸನÇದು¡ಾರನ
ಮೂಲಕ
ಕ£ಾಟಕ
ªಾಜÍ¡ೊಳ’ೆ
ಆಮದು
¨ಾģೊಂœಾಗ
ಒಂದು Ĺೕಟŝ ಶುದÆ
ಆ¬ೊ´ೕ²ಾş
ರೂ. 1000/-
(ii) ಕÎಮ ಸಂ‘ೆÍ. 7 ಮತುÃ ಅವƒಗĺ’ೆ ಸಂಬಂĩľದ ನಮೂದುಗĺ’ೆ, ಈ ಮುಂĨನವƒಗಳನುÇ
ಪΟಾÍŴೕĝಸತಕ´ದುÅ, ಎಂದªೆ:-
4
ಕÎಮ
ಸಂ‘ೆÍ
ಪ¡ಾಥದ ²ೆಸರು
ಮದÍದ ಅಂಶ
ಸುಂಕದ ದರ
7.
İಯŝ(¦ಾಟĹ’ೆ ತುಂİದ)
(i) ಕ£ಾಟಕ ªಾಜÍದ İÎೕವĸಗಳĹÐ
ಉŸಾÈĨľದ
ಮತುÃ
ಕ£ಾಟಕ
ªಾಜÍದĹÐ
¨ಾªಾಟ
¨ಾಡುವ
ಉ¡ೆÅೕಶಾ´Ė IJĹಟĸ ಾÍಂġೕŖ
ಸನÇದು, IJĹಟĸ ಾÍಂġೕŖ ಮĺ’ೆ
ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ ಸನÇದು,
ಗģ ಭದΟಾ ಪœೆ, ಅªೆ ±ೇ£ಾ ಪœೆ
ಸನÇದು
ಮತುÃ
ೇಂದÎ
ಸಶಸĈ
ŪĹೕŤ
ಪœೆಗಳ
(CAPF)
ಸನÇದನುÇ
²ೊಂĨರುವ
ಸನÇದು¡ಾರĪ’ೆ Īೕģ¡ಾಗ; ಅಥ®ಾ
(ii) §ಾರತದ ಇತರ ªಾಜÍಗಳĹÐ/
ೇಂ¡ಾÎಡĺತ
ಪΡೇಶಗಳĹÐ
ಉŸಾÈĨľದ
ಮತುÃ
ಕ£ಾಟಕ
ªಾಜÍದĹÐ
¨ಾªಾಟ
¨ಾಡುವ
ಉ¡ೆÅೕಶಾ´Ė IJĹಟĸ ಾÍಂġೕŖ
ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ
ಸನÇದು, ಗģ ಭದΟಾ ಪœೆ, ಅªೆ
±ೇ£ಾ ಪœೆ ಸನÇದು ಮತುà ೇಂದÎ
ಸಶಸĈ ŪĹೕŤ ಪœೆಗಳ (CAPF)
ಸನÇದನುÇ
²ೊಂĨರುವ
ಸನÇದು¡ಾರನ ಮೂಲಕ ಕ£ಾಟಕ
ªಾಜÍ¡ೊಳ’ೆ
ಆಮದು
¨ಾģೊಂœಾಗ
(ಎ) ≤ 5% v/v
(İ) > 5% v/v to ≤
8% v/v
¤ಾĪೕಯದ ಪÎĦ ಬş´
Ĺೕಟŝ’ೆ ರೂ.12/-
¤ಾĪೕಯದ ಪÎĦ ಬş´
Ĺೕಟŝ’ೆ ರೂ.20/-
7-ಎ
İಯŝ(¦ಾಟĹ’ೆ ತುಂİದ)
(i) ಕ£ಾಟಕ ªಾಜÍದ İÎೕವĸಗಳĹÐ
ಉŸಾÈĨľದ
ಮತುÃ
ಕ£ಾಟಕ
ªಾಜÍದĹÐ
¨ಾªಾಟ
¨ಾಡುವ
ಉ¡ೆÅೕಶಾ´Ė ಕ£ಾಟಕ ಅಬಾĸ
ಒಂದು
Ĺೕಟŝ ಶುದÆ
ಆ¬ೊ´ೕ²ಾş
ರೂ. 1000/-
5
(§ಾರĦೕಯ ಮತುÃ Ļ¡ೇļ ಮದÍಗಳ
¨ಾªಾಟ)
Īಯಮಗಳ…,
1968 ರ ijೕªೆ’ೆ ģľĄಬೂÍಟŝ
ಸನÇದು¡ಾರĪ’ೆ
Īೕģ¡ಾಗ;
ಅಥ®ಾ
(ii) §ಾರತದ ಇತರ ªಾಜÍಗಳĹÐ/
ೇಂ¡ಾÎಡĺತ
ಪΡೇಶಗಳĹÐ
ಉŸಾÈĨľದ
ಮತುÃ
ಕ£ಾಟಕ
ªಾಜÍದĹÐ
¨ಾªಾಟ
¨ಾಡುವ
ಉ¡ೆÅೕಶಾ´Ė
ģľĄಬೂÍಟŝ
ಸನÇದು¡ಾರನ ಮೂಲಕ ಕ£ಾಟಕ
ªಾಜÍ¡ೊಳ’ೆ
ಆಮದು
¨ಾģೊಂœಾಗ
(iii) ಇತರ ¡ೇಶಗಳĹÐ ಉŸಾÈĨľದ
ಮತುÃ
ಕ£ಾಟಕ
ªಾಜÍದĹÐ
¨ಾªಾಟ ¨ಾಡುವ ಉ¡ೆÅೕಶಾ´Ė
ģľĄಬೂÍಟŝ
ಸನÇದು¡ಾರನ
ಮೂಲಕ ಕ£ಾಟಕ ªಾಜÍ¡ೊಳ’ೆ
ಆಮದು ¨ಾģೊಂœಾಗ
7-İ
İಯŝ (œಾÎō/ಬş´)
(ಎ) ≤ 5% v/v
(İ) > 5% v/v to ≤
8% v/v
¤ಾĪೕಯದ
ಪÎĦ
ಬş´
Ĺೕಟŝ’ೆ ರೂ.12/-
¤ಾĪೕಯದ
ಪÎĦ
ಬş´
Ĺೕಟŝ’ೆ ರೂ.20/-
4. ಅನುಸೂě-ģ ಯ ĦದುÅಪģ:– ಸದĸ Īಯಮಗಳ ಅನುಸೂě-ģ ನĹÐ,
(i)
ಕÎಮ
ಸಂ‘ೆÍ I
ಮತುÃ
ಅವƒಗĺ’ೆ
ಸಂಬಂĩľದ
ನಮೂದುಗĺ’ೆ,
ಈ
ಮುಂĨನವƒಗಳನುÇ
ಪΟಾÍŴೕĝಸತಕ´ದುÅ, ಎಂದªೆ:-
6
ಕÎಮ
ಸಂ‘ೆÍ
ಪ¡ಾಥದ
²ೆಸರು
ಮದÍ
8.64/9/12
ಬş´
Ĺೕಟŝ ಗಳನುÇ ಒಳ’ೊಂಡ
ಪÎĦŴಂದು
¤ೆġ¾’ೆ’ೆ
ĪĨಷ¾ಪģľದ ęೂೕĽತ ದರ
ಪÎĦ Ĺೕಟŝ ಶುದÆ ಆ¬ೊ´ೕ²ಾş ’ೆ
²ೆಚು¹ವĸ ಅಬಾĸ ಸುಂಕ/²ೆಚು¹ವĸ
ಪÎĦ ಸುಂಕದ ದರ
25° UP (42.8% v/v) ವªೆĖನ
ಪÎĦŴಂದು ಬş´ Ĺೕಟŝ ನ
²ೆಚು¹ವĸ ಅಬಾĸ ಸುಂಕ/²ೆಚು¹ವĸ
ಪÎĦ ಸುಂಕದ ದರ
I
¦ಾÎಂĨ,
Ļľ´,
ĝŖ, ರś ಮತುÃ
ಅಂಥ
ಇತರ
ಮದÍಗಳ…, ಆದªೆ,
İಯŝ,
®ೈŖ,
±ೇಂĨ
ಮತುÃ
¥ೆĪÇಗಳನುÇ
ಒಳ’ೊಳ…ÑವƒĨಲÐ
ಇಂದ
ವªೆ’ೆ
(1) ಕ£ಾಟಕದĹÐ ಉŸಾÈĨľದ ಮತುÃ
ಕ£ಾಟಕ
ªಾಜÍದĹÐ
¨ಾªಾಟ
¨ಾಡುವ
ಉ¡ೆÅೕಶಾ´Ė
ಕ£ಾಟಕ
ಅಬಾĸ (§ಾರĦೕಯ ಮತುÃ Ļ¡ೇļ
ಮದÍಗಳ
¨ಾªಾಟ)
Īಯಮಗಳ…,
1968
ರ
ijೕªೆ’ೆ
ģľĄಬೂÍಟŝ
ಸನÇದು¡ಾರĪ’ೆ
Īೕģ¡ಾಗ
ಆದªೆ,
IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು, IJĹಟĸ
ಾÍಂġೕŖ ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ
ಉ’ಾÎಣ ಸನÇದು ಅಥ®ಾ ಗģ ಭದΟಾ
ಪœೆ ಅಥ®ಾ ಅªೆ ±ೇ£ಾ ಪœೆಗಳ…
ಅಥ®ಾ
ೇಂದÎ
ಸಶಸĈ
ŪĹೕŤ
ಪœೆಗಳ
(CAPF)
ಸನÇದುಗಳನುÇ
²ೊಂĨರುವ ಸನÇದು¡ಾರĪ’ೆ Īೕģದ
ಮದÍಗಳನುÇ ²ೊರತುಪģľ;
ಅಥ®ಾ
(2) §ಾರತದĹÐ ಇತರ ªಾಜÍಗಳĹÐ
ಉŸಾÈĨľದ
ಮತುÃ
ģľĄಬೂÍಟŝ
ಸನÇದು¡ಾರನ
ಮೂಲಕ
ಕ£ಾಟಕ
ªಾಜÍ¡ೊಳ’ೆ
ಆಮದು
¨ಾģೊಂœಾಗ.
(1) ಕ£ಾಟಕದĹÐ ಉŸಾÈĨľದ:
(i) IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು,
IJĹಟĸ
ಾÍಂġೕŖ
ಮĺ’ೆ
ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ ಸನÇದು
ಅಥ®ಾ ಗģ ಭದΟಾ ಪœೆ ಅಥ®ಾ
ಅªೆ ±ೇ£ಾ ಪœೆಗಳ… ಅಥ®ಾ ೇಂದÎ
ಸಶಸĈ ŪĹೕŤ ಪœೆಗಳ (CAPF)
ಸನÇದುಗಳನುÇ
²ೊಂĨರುವ
ಸನÇದು¡ಾರĪ’ೆ Īೕģದ; ಅಥ®ಾ
(ii) ಕ£ಾಟಕದ ²ೊರ’ೆ ಆದªೆ,
¨ಾªಾಟ
ಅಥ®ಾ
¡ಾ±ಾÃನು
ವ’ಾವžೆಯ
ಮೂಲಕ
§ಾರತ¡ೊಳĖನ
ಸನÇದು¡ಾರĸ’ೆ
ರĭÃ ¨ಾಡು®ಾಗ;
ಅಥ®ಾ
(2) §ಾರತದĹÐ ಇತರ ªಾಜÍಗಳĹÐ
ಉŸಾÈĨľದ
ಮತುÃ
IJĹಟĸ
ಾÍಂġೕŖ ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ
ಉ’ಾÎಣ ಸನÇದು ಅಥ®ಾ ಗģ
ಭದΟಾ ಪœೆ ಅಥ®ಾ ಅªೆ ±ೇ£ಾ
ಪœೆಗಳ… ಅಥ®ಾ ೇಂದÎ ಸಶಸĈ
ŪĹೕŤ
ಪœೆಗಳ
(CAPF)
ಸನÇದುಗಳನುÇ
²ೊಂĨರುವ
ಸನÇದು¡ಾರನ ಮೂಲಕ ಕ£ಾಟಕ
ªಾಜÍ¡ೊಳ’ೆ
ಆಮದು
¨ಾģೊಂœಾಗ.
±ಾÐřÕ
ರೂ. ¤ೈ.
ರೂ. ¤ೈ.
ರೂ. ¤ೈ.
ರೂ. ¤ೈ.
01
000.00
470.00
50.00
1.00
02
471.00
520.00
220.00
1.25
03
521.00
570.00
525.00
1.45
04
571.00
650.00
750.00
1.95
05
651.00
750.00
850.00
2.25
7
06
751.00
1300.00
1150.00
3.00
07
1301.00
5000.00
1750.00
3.35
08
5001.00
ijೕಲÈಟು¾
3700.00
3.70
(ii) ಕÎಮ ಸಂ‘ೆÍ II ಮತುÃ ಅವƒಗĺ’ೆ ಸಂಬಂĩľದ ನಮೂದುಗĺ’ೆ, ಈ ಮುಂĨನವƒಗಳನುÇ
ಪΟಾÍŴೕĝಸತಕ´ದುÅ, ಎಂದªೆ:-
ಕÎಮ
ಸಂ‘ೆÍ
ಪ¡ಾಥ
ದ
²ೆಸರು
İಯŝ 7.8/7.92/12
ಬş´ Ĺೕಟŝ ಗಳನುÇ
ಒಳ’ೊಂಡ
ಪÎĦŴಂದು ¤ೆġ¾’ೆ’ೆ
ĪĨಷ¾ಪģľದ
ęೂೕĽತ ದರ
ಪÎĦ Ĺೕಟŝ ಶುದÆ ಆ¬ೊ´ೕ²ಾş ’ೆ
²ೆಚು¹ವĸ ಅಬಾĸ ಸುಂಕ/²ೆಚು¹ವĸ
ಪÎĦ ಸುಂಕದ ದರ
8%
v/v
IJೕರದ
İಯŝ ’ೆ
ಪÎĦŴಂದು
ಬş´
Ĺೕಟŝ
ನ
²ೆಚು¹ವĸ ಅಬಾĸ ಸುಂಕ/²ೆಚು¹ವĸ
ಪÎĦ ಸುಂಕದ ದರ
II
İಯŝ
(¦ಾಟĹ’ೆ
ತುಂİದ)
ಇಂದ
ವªೆ’ೆ
(1)
ಕ£ಾಟಕದĹÐ ಉŸಾÈĨľದ
ಮತುÃ
ಕ£ಾಟಕ
ªಾಜÍದĹÐ
¨ಾªಾಟ ¨ಾಡುವ ಉ¡ೆÅೕಶಾ´Ė
ಕ£ಾಟಕ ಅಬಾĸ (§ಾರĦೕಯ
ಮತುÃ Ļ¡ೇļ ಮದÍಗಳ ¨ಾªಾಟ)
Īಯಮಗಳ…, 1968 ರ
ijೕªೆ’ೆ
ģľĄಬೂÍಟŝ
ಸನÇದು¡ಾರĪ’ೆ Īೕģ¡ಾಗ ಆದªೆ,
IJĹಟĸ
ಾÍಂġೕŖ
ಸನÇದು,
IJĹಟĸ
ಾÍಂġೕŖ
ಮĺ’ೆ
ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ ಸನÇದು
ಅಥ®ಾ ಗģ ಭದΟಾ ಪœೆ ಅಥ®ಾ
ಅªೆ ±ೇ£ಾ ಪœೆಗಳ… ಅಥ®ಾ ೇಂದÎ
ಸಶಸĈ ŪĹೕŤ ಪœೆಗಳ (CAPF)
ಸನÇದುಗಳನುÇ
²ೊಂĨರುವ
ಸನÇದು¡ಾರĪ’ೆ Īೕģದ İಯŝ
ನುÇ ²ೊರತುಪģľ;
ಅಥ®ಾ
(2) §ಾರತದĹÐ ಇತರ ªಾಜÍಗಳĹÐ
ಉŸಾÈĨľದ ಮತುà ģľĄಬೂÍಟŝ
ಸನÇದು¡ಾರನ ಮೂಲಕ ಕ£ಾಟಕ
ªಾಜÍ¡ೊಳ’ೆ
ಆಮದು
¨ಾģೊಂœಾಗ.
(1) ಕ£ಾಟಕದĹÐ ಉŸಾÈĨľದ:
(i) IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು,
IJĹಟĸ
ಾÍಂġೕŖ
ಮĺ’ೆ
ಬಂಧಪŸಾÎĩೕನ
ಉ’ಾÎಣ
ಸನÇದು
ಅಥ®ಾ ಗģ ಭದΟಾ ಪœೆ ಅಥ®ಾ ಅªೆ
±ೇ£ಾ ಪœೆಗಳ… ಅಥ®ಾ ೇಂದÎ ಸಶಸĈ
ŪĹೕŤ
ಪœೆಗಳ
(CAPF)
ಸನÇದುಗಳನುÇ
²ೊಂĨರುವ
ಸನÇದು¡ಾರĪ’ೆ Īೕģದ; ಅಥ®ಾ
(ii)
ಕ£ಾಟಕದ
²ೊರ’ೆ
ಆದªೆ,
¨ಾªಾಟ
ಅಥ®ಾ
¡ಾ±ಾÃನು
ವ’ಾವžೆಯ
ಮೂಲಕ
§ಾರತ¡ೊಳĖನ ಸನÇದು¡ಾರĸ’ೆ ರĭÃ
¨ಾಡು®ಾಗ;
ಅಥ®ಾ
(2) §ಾರತದĹÐ ಇತರ ªಾಜÍಗಳĹÐ
ಉŸಾÈĨľದ ಮತುÃ IJĹಟĸ ಾÍಂġೕŖ
ಮĺ’ೆ
ಬಂಧಪŸಾÎĩೕನ
ಉ’ಾÎಣ
ಸನÇದು ಅಥ®ಾ ಗģ ಭದΟಾ ಪœೆ
ಅಥ®ಾ ಅªೆ ±ೇ£ಾ ಪœೆಗಳ… ಅಥ®ಾ
ೇಂದÎ
ಸಶಸĈ
ŪĹೕŤ
ಪœೆಗಳ
(CAPF) ಸನÇದುಗಳನುÇ ²ೊಂĨರುವ
8
ಸನÇದು¡ಾರನ
ಮೂಲಕ
ಕ£ಾಟಕ
ªಾಜÍ¡ೊಳ’ೆ ಆಮದು ¨ಾģೊಂœಾಗ.
±ಾÐřÕ
ರೂ. ¤ೈ.
ರೂ. ¤ೈ.
ರೂ. ¤ೈ.
ರೂ. ¤ೈ.
1.
000.00
500.00
800.00
2-00
2.
501.00
700.00
1400.00
2-00
3.
701.00
ijೕಲÈಟು¾
2700.00
2-00
ಕ£ಾಟಕ ªಾಜͤಾಲರ ಆ¡ೇ¯ಾನು±ಾರ
ಮತುÃ ಅವರ ²ೆಸĸನĹÐ,
(Sd/-)
ಸಾರದ ಅĩೕನ ಾಯದļ,
ಆħಕ ಇ¬ಾ‘ೆ (ಅಬಾĸ)
GOVERNMENT OF KARNATAKA
No. FD 14 PES 2026
Karnataka Government Secretariat
Vidhana Soudha,
Dr. B.R. Ambedkar Veedhi,
Bengaluru, Dated:18.04.2026.
NOTIFICATION
The draft of the following rules further to amend the Karnataka Excise (Excise Duties
and Fees) Rules, 1968, which the Government of Karnataka proposes to make in exercise of
the powers conferred by Section 71 of the Karnataka Excise Act, 1965, (Karnataka Act 21 of
1966) is hereby published as required by sub-section(1) of the section 71 of the said Act for
the information of all persons likely to be affected thereby and notice is hereby given that the
said draft will be taken in to consideration after the expiry of Seven days from the date of its
publication in the official Gazette.
Any objections or suggestions which may be received by the State Government from
any person in respect to the said draft before expiry of the period specified above will be
considered by the State Government. The objections or suggestions may be addressed to the
Additional Chief Secretary to Government, Finance Department, Vidhana Soudha, Dr. B.R.
Ambedkar Veedhi, Bengaluru -01.
DRAFT RULES
1. Title and commencement:- (1) These rules may be called the Karnataka Excise
(Excise Duties and Fees) (Amendment) Rules, 2026.
9
(2) They shall come into force from the date of their final publication in the
official Gazette.
2. Amendment of Rule 1-A:– In the Karnataka Excise (Excise Duties and Fees) Rules,
1968 (hereinafter referred to as the ‘said rules’), in Rule 1-A
(i) Clause (a) shall be renumbered as (a-1)
(ii) Before (a-1) as so renumbered, the following shall be inserted, namely:
“(a) “Alcohol-in-Beverage (AIB)” means the alcohol content/volume per
litre of liquor such as Brandy, Whisky, Gin, Rum, Beer, Wine, Fruit Wine,
Fortified Wine, Low Alcoholic Beverage and such other liquors consisting
of or containing alcohol”.
3. Amendment of Schedule-A:– In Schedule-A to the said Rules-
(i) for Serial No.2 and the entries relating thereto, the following shall be
substituted, namely:-
Sl.
No
Name of the Article
Alcohol
content
Rate of
Duty
2.
Brandy, Whisky, Gin, Milk Punch and such
other liquors not including Wine, Toddy,
Fenny specified in Serial Numbers 3, 4 and 5;-
(i) manufactured at Distilleries in the State of
Karnataka and when issued to a licensee
holding Military Canteen Licence, Military
Canteen Stores Bonded Warehouse Licence,
Border Security Force, Para-Military Forces
Licence and Central Armed Police Forces
(CAPF) licence for the purpose of sale
within the State of Karnataka; or
(ii) manufactured
in
other
States/Union
Territories in India and imported into
Karnataka State by a licensee holding
Military Canteen Stores Bonded Warehouse
Licence, Border
Security Force,
Para-
Military Forces Licence and Central Armed
Police Forces (CAPF) licence for the purpose
of sale within the State of Karnataka
(a) of
the
strength of
London
proof
(b) of
the
strength 25°
under proof
Rs.66.66 per
proof litre
Rs.50
per
bulk litre of
beverage
10
2-A
Brandy, Whisky, Gin, Milk Punch and such
other liquors not including Wine, Toddy,
Fenny specified in Serial Numbers 3, 4 and 5;-
(i)
manufactured at Distilleries in State of
Karnataka and when issued to a
Distributor
Licensee
under
the
Karnataka Excise (Sale of Indian and
Foreign Liquors) Rules, 1968, for the
purpose of sale within the State of
Karnataka; or
(ii)
manufactured in other States/Union
Territories in India and when imported
into Karnataka State by a Distributor
Licensee for the purpose of sale within
the State of Karnataka.
(iii)
manufactured in other Countries and
when imported into Karnataka State by
a Distributor Licensee for the purpose of
sale within the State of Karnataka
One litre of pure
Alcohol
Rs.1,000/-
(ii) for Serial No.7 and the entries relating thereto, the following shall be substituted,
namely:-
Sl.
No
Name of the Article
Alcohol content
Rate of Duty
7
Beer (Bottled)
(i)
manufactured at Breweries in
the State of Karnataka and when
issued to a licensee holding Military
Canteen Licence, Military Canteen
Stores Bonded Warehouse Licence,
Border Security Force, Para-Military
Forces Licence and Central Armed
Police Forces (CAPF) licence for the
purpose of sale within the State of
Karnataka; or
(ii)manufactured
in
other
States/Union Territories in India
and imported into the Karnataka
State by a licensee holding Military
Canteen Stores Bonded Warehouse
Licence, Border Security Force, Para-
Military Forces Licence and Central
Armed Police Forces (CAPF) licence
for the purpose of sale within the
State of Karnataka
(a) ≤ 5% v/v
(b) > 5% v/v to ≤ 8% v/v
Rs.12 per bulk
litre of beverage
Rs.20 per bulk
litre of beverage
11
7-A
Beer (Bottled)
(i) manufactured at Breweries in the
State of Karnataka and when
issued to a Distributor Licensee
under the Karnataka Excise (Sale
of Indian and Foreign Liquors)
Rules, 1968, for the purpose of
sale within the State of Karnataka;
or
(ii)
manufactured
in
other
States/Union Territories in India
and
when
imported
into
Karnataka State by a Distributor
Licensee for the purpose of sale
within the State of Karnataka.
(iii)
manufactured
in
other
Countries and when imported
into
Karnataka
State
by
a
Distributor
Licensee
for
the
purpose of sale within the State of
Karnataka
One
litre
of
pure
Alcohol
Rs.1,000/-
7-B
Beer (Draught/ Bulk)
(a) ≤ 5% v/v
(b)> 5% v/v to ≤ 8%
v/v
Rs.12 per bulk
litre of beverage
Rs.20 per bulk
litre of beverage
4. Amendment of Schedule-D :– In Schedule-D to the said Rules-
(i) for Serial Number I and the entries relating thereto, the following shall be
substituted, namely:-
12
Sl
No
Name of the
Article
Declared
price
range
per
case
containing 8.64/9/12
Bulk litres of liquor
Rate
of
Additional
Excise Duty/ Additional
Countervailing
Duty
per litre of pure alcohol
Rate of Additional Excise
Duty/Additional
Countervailing
Duty
per
Bulk
litre
of
25°
UP
(42.8% v/v)
I
Brandy,
Whisky, Gin,
Rum
and
such
other
liquors, but
not
including
Beer, Wine,
Toddy
and
Fenny
From
To
(1) Manufactured in the
State of Karnataka and
when
issued
to
a
Distributor
Licensee
under
the
Karnataka
Excise (Sale of Indian and
Foreign Liquors) Rules,
1968, for the purpose of
sale within the State of
Karnataka but excluding
the liquor issued to a
licensee holding Military
Canteen
Licence,
Military Canteen Stores
Bonded
Warehouse
Licence
or
Border
Security Force or Para-
Military
Forces
or
Central
Armed
Police
Forces (CAPF) licences;
or
(2)
Manufactured
in
other States in India and
when
imported
into
Karnataka State by a
Distributor Licensee.
(1) Manufactured in the State
of Karnataka:
(i) when issued to a licensee
holding
Military
Canteen
Licence, Military Canteen
Stores Bonded Warehouse
Licence or Border Security
Force or Para-Military Forces
or Central Armed Police
Forces (CAPF) licences; or
(ii) when issued for export to
licensees outside Karnataka
but within India by way of
sale or stock transfer;
or
(2) Manufactured in other
States in India and when
imported into Karnataka by a
Licensee holding the Military
Canteen
Stores
Bonded
Warehouse Licence or Border
Security
Force
or
Para-
Military Forces or Central
Armed Police Forces (CAPF)
licences.
Slab
s
Rs. Ps.
Rs. Ps.
Rs. Ps.
Rs.Ps.
01
000.00
470.00
50.00
1.00
02
471.00
520.00
220.00
1.25
03
521.00
570.00
525.00
1.45
04
571.00
650.00
750.00
1.95
05
651.00
750.00
850.00
2.25
06
751.00
1300.00
1150.00
3.00
07
1301.00
5000.00
1750.00
3.35
08
5001.00
above
3700.00
3.70
(ii)
for Serial Number II and the entries relating thereto, the following shall be
substituted, namely:-
13
Sl
No
Name of
the
Article
Declared
price
range per case
containing
7.8/7.92/12
Bulk
litres of Beer
Rate of Additional Excise
Duty/
Additional
Countervailing Duty per
litre of pure alcohol
Rate
of
Additional
Excise
Duty/Additional
Countervailing Duty per Bulk
litre for Beer not exceeding 8%
v/v
II
Beer
(bottled)
From
To
(1) Manufactured in the
State of Karnataka and
when
issued
to
a
Distributor Licensee under
the Karnataka Excise (Sale
of
Indian
and
Foreign
Liquors) Rules, 1968, for
the purpose of sale within
the State of Karnataka but
excluding the Beer issued
to
a
licensee
holding
Military Canteen Licence,
Military
Canteen
Stores
Bonded
Warehouse
Licence or Border Security
Force
or
Para-Military
Forces or Central Armed
Police
Forces
(CAPF)
licences;
or
(2) Manufactured in other
States in India and when
imported into Karnataka
State
by
a
Distributor
Licensee.
(1) Manufactured in the State of
Karnataka:
(i) when issued to a licensee
holding
Military
Canteen
Licence, Military Canteen Stores
Bonded Warehouse Licence or
Border Security Force or Para-
Military
Forces
or
Central
Armed Police Forces (CAPF)
licences; or
(ii) when issued for export to
licensees outside Karnataka but
within India by way of sale or
stock transfer;
or
(2) Manufactured in other States
in India and when imported into
Karnataka by a Licensee holding
the Military Canteen Stores
Bonded Warehouse Licence or
Border Security Force or Para-
Military
Forces
or
Central
Armed Police Forces (CAPF)
licences.
Sla
bs
Rs. Ps.
Rs. Ps.
Rs. Ps.
In rupees
1
000.00
500.00
800.00
2-00
2
501.00
700.00
1400.00
2-00
3
701.00
above
2700.00
2-00
By Order and in the name
of the Governor of Karnataka,
(Sd/-)
Under Secretary to Government,
Finance Department (Excise)
[
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
THAMMAIAH
Digitally signed by THAMMAIAH
DN: c=IN, o=Centre for e-Governance,
2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16, ou=department of printing
stationery and Publication,CID - 7048443, postalCode=560001, st=Karnataka,
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Date: 2026.04.18 20:00:32 +05'30'