Excise Export Policy for the Financial Years 2026-27 to 2028-29.

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MCywå@,uŒihŒ&91@2014&16

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¼ifjfu;r vkns'k½

mRrj çns'k 'kklu vkcdkjh vuqHkkx&2 ———— la[;k 158 bZ-2@rsjg-2026-2024355 y[kuÅ] 19 Qjojh] 2026 ———— vf/klwpuk

Hkkjr ds lafo/kku dh 7oha vuqlwph dh lwph la[;k 2 dh çfof"V la[;k 8 ,oa 51 esa çnÙk 'kfä;ksa ds Øe esa lafo/kku ds vuqPNsn 47 esa fn;s x;s funs'kd rRoksa ds –f"Vxr eknd inkFkksZa fo'ks"kr: efnjk ,oa Hkkax ds fuekZ.k] ifjogu] vk;kr] fu;kZr] Fkksd ,oa QqVdj fcØh ,oa dCts esa j[ks tkus lEca/kh xfrfof/k;ksa dks fofu;fer ,oa fu;af=r djus gsrq mÙkj çns'k lk/kkj.k [k.M vf/kfu;e] 1904 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ 1904½ dh /kkjk 21 ds lkFk ifBr la;qDr çkUr vkcdkjh vf/kfu;e] 1910 ¼la;qä çkUr vf/kfu;e la[;k 4 lu~ 1910½ dh /kkjk 40 lifBr /kkjk 77 ds v/khu 'kfä;ksa dk ç;ksx djds egkefge jkT;iky egksn;k iwoksZDr vf/kfu;e ds ç;kstuksa ds fy;s leLr orZeku fu;ekofy;ksa ds valxr gksus dh lhek rd voØfer djrs gq;s foÙkh; o"kZ 2026&27 ls 2028&29 rd ds fy;s ek0 eaf=ifj"kn }kjk vuqeksfnr vkcdkjh fu;kZr uhfr tks 'kklukns'k la[;k 10/2026/104bZ&2/rsjg&2026&02/2026&2018001 fnukad 12 Qjojh] 2026 }kjk ?kksf"kr dh x;h gS] dks ,rn~}kjk lg"kZ fuEukuqlkj vf/klwfpr djrh gSaA

foRrh; o"kZ 2026&27 gsrq leLr dk;Zokfg;k¡ mDr 'kklukns'k ds fuxZeu dh frfFk ds i'pkr~ izkjEHk dh tk ldsxhA

1-1&vukjf{kr 'khjk ls fufeZr bZ0,u0,0 vk/kkfjr ns'kh efnjk] xzsu bZ0,u0,0 vk/kkfjr ns'kh efnjk ¼;w0ih0,e0,y0½ ds ns'k ds vanj ,oa ns'k ds ckgj fu;kZr gsrq cksry HkjkbZ dk dk;Z lh0,y0ch0&1 vFkok lh0,y0ch0&2 ykblsal ds varxZr vuqeU; gksxkA

1-2&lh0,y0ch0&1 vFkok lh0,y0ch0&2 vFkok nksuksa ykblsalksa ds varxZr fu;kZr gsrq cksry esa Hkjh tkus okyh vukjf{kr 'khjk ls fufeZr bZ0,u0,0 vk/kkfjr ns'kh efnjk vFkok xzsu bZ0,u0,0 vk/kkfjr ns'kh efnjk ¼;w0ih0,e0,y0½ ij iSf=d vklouh dh fu/kkZfjr is; {kerk ds 25 çfr'kr rd383 RPH 2026 (Abkari-2) Data 6e 2 mŸkj izns'k vlk/kkj.k xtV] 19 Qjojh] 2026 ds lerqY; Hkjh x;h cksryksa ij fuos'k çksRlkgu ,oa fu;kZr dh –f"V ls cksry HkjkbZ 'kqYd ugha fy;k tk;sxkA fu/kkZfjr lhek ls vfrfjä Hkjh x;h ns'kh efnjk/;w0ih0,e0,y0 ij fuEukafdr nj ls cksry HkjkbZ 'kqYd vf/kjksfir gksxkA

vU; /kkfjrkvksa gsrq cksry HkjkbZ 'kqYd /kkfjrk ds lekuqikr esa fu/kkZfjr gksxkA

fu/kkZfjr is; {kerk ds 25 çfr'kr dh lhek esa lh0,y0ch0-1 vkSj lh0,y0ch0-2 bdkbZ ds lkFk ,Q0,y0&3 vkSj ,Q0,y0&3, bdkbZ esa fu;kZr gsrq dh x;h HkjkbZ Hkh lfEefyr gksxhA

2-1&Hkkjr fufeZr fons'kh efnjk] okbu ,oa ,y0,0ch0 ds ns'k ds vanj ,oa ns'k ds ckgj fu;kZr gsrq cksry HkjkbZ dk dk;Z ,Q0,y0&3 vkSj ,Q0,y0&3, ykblsal ds varxZr vuqeU; gksxkA

2-2&,Q0,y0&3 vFkok ,Q0,y0&3, ykblsal ds varxZr fu;kZr gsrq Hkkjr fufeZr fons'kh efnjk/okbu ,oa ,y0,0ch0 ij fuos'k çksRlkgu ,oa fu;kZr dh –f"V ls cksry HkjkbZ 'kqYd dks rdZ laxr djus gsrq fuEukuqlkj fu/kkZfjr fd;k tkrk gS:&

fd;k tk ldsxkA 2& vU; /kkfjrkvksa gsrq vxyh /kkfjrk dh ckVfyax Qhl yh tk;sxhA

2-3&,Q0,y0-3 vkSj ,Q0,y0-3, bdkb;ksa }kjk iSf=d ih0Mh0&2 vFkok æk{kklouh bdkbZ dh fu/kkZfjr is; {kerk ds 25 çfr'kr rd dh lhek rd fu;kZr gsrq Hkjh x;h cksryksa ij gh mi;qZDr nj ls cksry HkjkbZ 'kqYd vuqeU; gksxkA mi;qZDrkuqlkj fu;r lhek ls vf/kd ijUrq fu/kkZfjr is; {kerk rd fu;kZr gsrq dh x;h HkjkbZ ij iwoZ çpfyr njksa ls gh cksry HkjkbZ 'kqYd fy;k tk;sxkA fons'kh efnjk fuekZ.k ls lEcaf/kr vklouh esa vf/k"Bkfir {kerk dk lEiw.kZ miHkksx gks tkus ds i'pkr fo'ks"k ifjfLFkfr;ksa esa fu;kZr gsrq efnjk fuekZ.k dh vuqefr bl uhfr ds ç[;kiu dh frfFk ls bl çfrca/k ds lkFk vkcdkjh vk;qä }kjk çnku dh tk ldsxh fd cYd fLçV Ø; djds vf/k"Bkfir {kerk ls vf/kd fu;kZr gsrq fons'kh efnjk dh cksry esa HkjkbZ gsrq Ø;/ç;qä fd;s x;s bZ0,u0,0/vU; dksbZ fLçV ij c'Vfyax gsrq fu/kkZfjr Qhl dh nksxquh nj ls c'Vfyax Qhl ns; gksxhA vklouh dks bl çdkj vf/k"Bkfir {kerk ls 40 çfr'kr vf/kd dh lhek rd gh fLçV383 RPH 2026 (Abkari-2) Data 6e mŸkj izns'k vlk/kkj.k xtV] 19 Qjojh] 2026 7 Ø;/ç;qDr fd;s tkus dh vuqefr gksxhA ;g lqfo/kk vklouh dks viuh {kerk foLrkj/uohu bdkbZ dh LFkkiuk vkfn dk volj çnku djus ds mn~ns'; ls nh tk jgh gS vkSj ;g lqfo/kk lkekU;r: foÙkh; o"kZ esa ,d ckj gh çnku dh tk;sxhA

fu/kkZfjr is; {kerk ds 25 çfr'kr rd dh lhek esa ,Q0,y0&3 vkSj ,Q0,y0&3, bdkbZ ds lkFk lh0,y0ch0&1 vkSj lh0,y0ch0&2 bdkbZ esa fu;kZr gsrq dh x;h HkjkbZ Hkh lfEefyr gksxhA

3-1&Hkkjr fufeZr ch;j ds ns'k ds vanj ,oa ns'k ds ckgj fu;kZr gsrq cksry HkjkbZ dk dk;Z ,Q0,y0&3 vkSj ,Q0,y0&3, ykblsal ds varxZr vuqeU; gksxkA

3-2&,Q0,y0&3 vFkok ,Q0,y0&3, ykblsal ds varxZr fu;kZr gsrq Hkkjr fufeZr ch;j ij] fuos'k çksRlkgu ,oa fu;kZr dh –f"V ls cksry HkjkbZ 'kqYd dks] rdZ laxr djus gsrq] fuEukuqlkj fu/kkZfjr fd;k tkrk gS:&

:&1&mijksDr cksry HkjkbZ 'kqYd dh njksa dk iqujh{k.k ;Fkko';drk o"kkZuqo"kZ jkT; ljdkj }kjk fd;k tk ldsxkA

2&vU /kkfjrkvksa gsrq vxyh /kkfjrk dh ckVfyax Qhl yh tk;sxhA

3&650 ,e0,y0 ls vf/kd /kkfjrk dh cksry/dsx gsrq cksry HkjkbZ 'kqYd] 650 ,e0,y0 gsrq fu/kkZfjr cksry HkjkbZ 'kqYd ds lekuqikrh gksxkA

3-3&,Q0,y03 vkSj ,Q0,y0&3, bdkb;ksa }kjk iSf=d ch&1 bdkbZ dh fu/kkZfjr is; {kerk ds 25 çfr'kr rd dh lhek rd fu;kZr gsrq Hkjh x;h cksryksa ij gh mi;qZDr nj ls ch;j ij cksry HkjkbZ 'kqYd vuqeU; gksxkA

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lh0,y0ch0&1/lh0,y0ch0&2] ,Q0,y0&3/,Q0,y0&3, esa fu;kZr gsrq Hkjh x;h çR;sd cksry ¼leLr /kkfjrkvksa dks lfEefyr djrs gq;s½ ds lkis{k VªSd ,.M Vªsl Qhl iwoZ dh Hkk¡fr ₹ 0-35/&çfr cksry dh nj ls vkjksfir dh tk;sxhA

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fu/kkZfjr is; {kerk ds 25 çfr'kr rd dh mijksDr fu/kkZfjr lhek ds varxZr fu;kZr gsrq cksry esa Hkjh x;h fons'kh efnjk/okbu/,y0,0ch0/ch;j ij Lis'ky Qhl fy;s tkus dk çkfo/kku lekIr fd;k tkrk gSA fu/kkZfjr lhek ls vf/kd dh x;h cksry HkjkbZ ij iwoZ çpfyr nj ls gh Lis'ky Qhl yh tk;sxhA

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fu/kkZfjr is; {kerk ds 25 çfr'kr rd dh mijksDr fu/kkZfjr lhek ds varxZr fu;kZr gsrq cksry esa Hkjh x;h fons'kh efnjk/okbu/,y0,0ch0/ch;j ij ÝSapkbth Qhl fy;s tkus dk çkfo/kku lekIr fd;k tkrk gSA fu/kkZfjr lhek ls vf/kd dh x;h fu;kZr gsrq cksry esa Hkjh x;h fons'kh efnjk/okbu/,y0,0ch0/ch;j ij ,Q0,y0&3, ls ÝSapkbth Qhl fuEukafdr rkfydk ds vuqlkj yh tk;sxh:&383 RPH 2026 (Abkari-2) Data 6e mŸkj izns'k vlk/kkj.k xtV] 19 Qjojh] 2026 9

7&cksryh—r vukjf{kr 'khjk ls fufeZr bZ0,u0,0 vk/kkfjr ns'kh efnjk vkSj xzsu bZ0,u0,0 vk/kkfjr ns'kh efnjk ¼;w0ih0,e0,y0½] Hkkjr fufeZr fons'kh efnjk] okbu ,y0,0ch0 ,oa ch;j ij fu;kZr Qhl dk vkjksi.kA

¼d½ fu/kkZfjr is; {kerk ds 25 çfr'kr dh lhek ds varxZr vukjf{kr 'khjk ls fufeZr bZ0,u0,0 vk/kkfjr cksryh—r ns'kh efnjk vkSj xzsu bZ0,u0,0 vk/kkfjr ns'kh efnjk¼;w0ih0,e0,y0½ dk ns'k ds vanj fu;kZr fd;s tkus ds ekeyksa esa fu;kZr Qhl dk vkjksi.k ₹0-20/& çfr vYdksgy yhVj dh nj ls fd;k tk;sxkA ijUrq vukjf{kr 'khjk ls fufeZr bZ0,u0,0 vk/kkfjr cksryh—r ns'kh efnjk vkSj xzsu bZ0,u0,0 vk/kkfjr ns'kh efnjk¼;w0ih0,e0,y0½ dk mDr lhek ls vf/kd ns'k ds vanj fu;kZr fd;s tkus ds ekeyksa esa iwoZ dh Hkk¡fr ₹10/& çfr ,0,y0 dh nj ls vkjksfir gksxh A ¼[k½ fu/kkZfjr is; {kerk ds 25 çfr'kr dh lhek ds varxZr cksryh—r Hkkjr fufeZr fons'kh efnjk¼Hkkjrh; lsuk dks vkiwfrZ dh tkus okyh fj;k;rh je lfgr½] okbu ,oa ,y0,0ch0 dk ns'k ds vanj fu;kZr fd;s tkus ds ekeyksa esa fu;kZr Qhl dk vkjksi.k ₹1-0/& çfr cYd yhVj dh nj ls fd;k tk;sxkA ijUrq mDr lhek ls vf/kd fd;s x;s fu;kZr ij iwoZ dh Hkk¡fr ,Q0,y0&3 gsrq ₹2-75/& çfr cYd yhVj rFkk ,Q0,y0&3, gsrq ₹3-00/& çfr cYd yhVj dh nj ls vkjksfir gksxhA ¼x½ fu/kkZfjr is; {kerk ds 25 çfr'kr rd cksryh—r Hkkjr fufeZr ch;j dk ns'k ds vanj fu;kZr fd;s tkus ds ekeyksa esa fu;kZr Qhl dk vkjksi.k ₹ 0-50/&çfr cYd yhVj dh nj ls fd;k tk;sxkA ijUrq mDr lhek ls vf/kd fd;s x;s fu;kZr ij ,Q0,y0&3 gsrq iwoZ dh Hkk¡fr ₹1-75/& çfr cYd yhVj rFkk ,Q0,y0&3, gsrq ₹2-00/& çfr cYd yhVj dh nj ls vkjksfir gksxhA ¼?k½ cksryh—r vukjf{kr 'khjk ls fufeZr bZ0,u0,0 vk/kkfjr ns'kh efnjk vkSj xzsu bZ0,u0,0 vk/kkfjr ns'kh efnjk ¼;w0ih0,e0,y0½] Hkkjr fufeZr fons'kh efnjk] ,y0,0ch0] ch;j ,oa okbu dk ns'k ds ckgj fu;kZr fd;s tkus okys ekeyksa esa fu;kZr Qhl dk vkjksi.k ugha fd;k tk;sxkA ijUrq ;Fkko';drk fu;kZr Qhl vkjksfir djus dk lokZf/kdkj jkT; ljdkj ds ikl lqjf{kr jgsxkA 8&çns'k esa ns'kh efnjk/;w0ih0,e0,y0/fons'kh efnjk/okbu/ch;j dh vkiwfrZ esa dfBukbZ gksus ij vukjf{kr 'khjk vk/kkfjr bZ0,u0,0/ xzsu bZ0,u0,0/ch;j/okbu ds fu;kZr dks çfrcaf/kr djus dk vf/kdkj vkcdkjh vk;qDr es fufgr gksxkA

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¼d½ ns'k ds vanj fo'ks"k fLçV ;Fkk ,p0ch0,l0] vkbZ0,e0,Q0,y0 dalaVªsV] jsDVhQkbM fLçV vkfn ds cYd fu;kZr ds ekeyksa esa fu;kZr Qhl dk vkjksi.k ₹2-0 çfr cYd yhVj dh nj ls fd;k tk;sxkA ns'k ds vanj xzsu bZ0,u0,0 ds cYd fu;kZr ds ekeyksa esa fu;kZr Qhl dk vkjksi.k ₹1-0 çfr cYd yhVj ds nj ls fd;k tk;sxkA vukjf{kr 'khjk ls fufeZr bZ0,u0,0 ds ns'k ds vanj fu;kZr ds ekeyksa esa fu;kZr Qhl dk vkjksi.k ₹0-50 çfr cYd yhVj dh nj ls fd;k tk;sxkA ¼[k½ ns'k ds ckgj bZ0,u0,0] fo'ks"k fLçV ;Fkk ,p0ch0,l0] vkbZ0,e0,Q0,y0 dalaVªsV vkfn ds cYd fu;kZr ds ekeyksa esa fu;kZr Qhl ugha yh tk;sxhA 10& fu;kZr gsrq cksry esa ns'kh efnjk/;w0ih0,e0,y0/fons'kh efnjk/okbu/,y0,0ch0 dh HkjkbZ ds laca/k esa iwoZ çLrjksa esa çnÙk leLr NwV ek= ,slh vklofu;ksa/æk{kklofu;ksa dks gh vuqeU; gksxh ftuij vFkok ftuds Lokeh vFkok Lokeh dEiuh/QeZ vkfn dh fdlh vU; bdkbZ/phuh fey ij dksbZ xUuk ewY; Hkqxrku ds cdk;s ds laca/k esa vFkok vkcdkjh foHkkx ds cdk;s ds laca/k esa olwyh çek.k-i= fuxZr ,oa çHkkoh u gksA383 RPH 2025 (Abkari-2) Data 6e 10 mŸkj izns'k vlk/kkj.k xtV] 19 Qjojh] 2026

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¼d½ vU; ns'kksa ,oa vU; çns'kksa dks fu;kZr dh tkus okyh cksryh—r vukjf{kr 'khjk ls fufeZr bZ0,u0,0 vk/kkfjr ns'kh efnjk vkSj xzsu bZ0,u0,0 vk/kkfjr ns'kh efnjk ¼;w0ih0,e0,y0½] Hkkjr fufeZr fons'kh efnjk] okbu] ,y0,0ch0] ,oa ch;j dh czk.M iathdj.k ,oa ysfcy vuqeksnu Qhl dks fuos'k ,oa fu;kZr çksRlkgu dh –f"V ls rdZlaxr djrs gq;s fuEuor~ fu/kkZfjr fd;k tkrk gS:&

ysfcyksa gsrq ysfcy vuqeksnu Qhl mi;qZDr nj ls ,deq'r yh tk;sxhA

¼x½ fu;kZr dh tkus okyh efnjk ds ysfcyksa ij vk;krd ns'k vFkok çns'k }kjk fu/kkZfjr yhts.M] fooj.k rFkk psrkouh vkfn vafdr fd;s tkus dh vuqeU;rk gksxh ijUrq czk.M dk uke ,oa mRiknd bdkbZ dk uke o mÙkj çns'k ,oa ;FkkfLFkfr Hkkjr vFkok bf.M;k vafdr fd;k tkuk vfuok;Z gksxkA ¼?k½ ns'k ds ckgj fu;kZr dh tkus okyh cksryh—r vukjf{kr 'khjk ls fufeZr bZ0,u0,0 vk/kkfjr ns'kh efnjk vkSj xzsu bZ0,u0,0 vk/kkfjr ns'kh efnjk ¼;w0ih0,e0,y0½] ds ysfcyksa ij vkbZ0,e0,y0 vFkok bf.M;k esM fydj vafdr fd;k tkuk vuqeU; gksxkA

¼³½ vk;krd ns'k vFkok çns'k }kjk fu/kkZfjr vYdksgfyd rhozrk] fu;kZr dh tkus okyh is;

efnjk dh cksryksa ij vafdr fd;k tkuk vuqeU; gksxkA

¼p½ fu;kZr dh tkus okyh is; efnjk dh vYdksgfyd rhozrk dk fu/kkZj.k fu;kZrd bdkbZ }kjk fd;s tkus dh Hkh Lora=rk gksxhA

¼N½ vuqeksfnr ysfcyksa esa la'kks/ku fd;s tkus dh vko';drk gksus ij la'kksf/kr ysfcyksa dk iqu: vuqeksnu çkIr djuk gksxkA la'kksf/kr ysfcyksa ds iqu: vuqeksnu gsrq ysfcy vuqeksnu Qhl iqu: yh tk;sxh ijUrq ;fn la'kks/ku] vk;krd çns'k/ns'k dh l{ke laLFkk ds funsZ'kksa ds Øe gksxk rc ysfcy vuqeksnu Qhl ugha yh tk;sxhA

¼t½ fu;kZr gsrq iath—r czk.Mksa dh fofHkUu /kkfjrkvksa dh bZ0Mh0ih0 ;FkkfLFkfr vk;krd ns'k vFkok çns'k }kjk vuqeksfnr dh tk;sxhA

¼>½ vU; çns'kksa] ns'kksa dks fu;kZfrr efnjk dh çR;sd /kkfjrk dh cksry ij yxus okys leLr ysfcyksa ij ;FkkfLFkfr "For export outside U.P." vFkok "For overseas export" cM+s ,oa cksYM QkaV esa vafdr djuk vfuok;Z gksxkA

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¼d½ cksry esa Hkjh vukjf{kr 'khjk ls fufeZr bZ0,u0,0 vk/kkfjr ns'kh efnjk vkSj xzsu bZ0,u0,0 vk/kkfjr ns'kh efnjk ¼;w0ih0,e0,y0½] Hkkjr fufeZr fons'kh efnjk] okbu] ,y0,0ch0 vkSj ch;j ds ns'k ds ckgj fu;kZr dh vuqefr gsrq v'uykbu çLrqr vkosnu-i=ksa dh çklsflax Qhl ₹6]000/& gksxhA

¼[k½ jkT; ljdkj dh vuqefr ls xzsu bZ0,u0,0 ds ns'k ds ckgj fu;kZr ds ekeyksa esa ,d ijfeV ds varxZr 50]000 cYd yhVj rd ds fu;kZr dh vuqefr çnku dh tkrh gSA bl fu;kZr ijfeV dks çkIr djus gsrq çLrqr vkuykbu vkosnu-i= dh çklsflax Qhl ₹50]000/& fu/kkZfjr dh tkrh gSA

¼x½ cYd fLçV ds fu;kZr ¼jkT; ds ckgj ijUrq ns'k ds vanj½ dh vuqefr gsrq v'uykbu çLrqr vkosnu&i=ksa dh çklsflax Qhl ₹2]500/& gksxhA383 RPH 2026 (Abkari-2) Data 6e mŸkj izns'k vlk/kkj.k xtV] 19 Qjojh] 2026 11 ¼?k½ cksry esa Hkjh Hkkjr fufeZr fons'kh efnjk vkSj ch;j ds ns'k ds ckgj fu;kZr dh vuqefr gsrq v'uykbu çLrqr vkosnu-i=ksa dh çklsflax Qhl ₹6]000/& gksxhA

12-1& çns'k esa ns'kh efnjk/;w0ih0,e0,y0/fons'kh efnjk/ch;j/okbu/,y0,0ch0 dh vkiwfrZ esa dfBukbZ ds –f"Vxr] ;Fkko';drk vkcdkjh vk;qDr }kjk çns'k ,oa ns'k ds ckgj fu;kZr ij çfrca/k yxk;k tk ldsxkA

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¼1½ Hkkjr fufeZr fons'kh efnjk ,oa ,y0,0ch0 ds fu;kZr gsrq ih0Mh0&2 ykblsal çkIr ifjljksa esa lapkfyr ,Q0,y0&3 vkSj ,Q0,y0&3, vuqKkiuksa dks Qyksa ds iYi dk] fcuk fd.ou çfØ;k laikfnr fd;s] ç;ksx dj Hkkjrh; gsfjVst efnjk ds fuekZ.k ds vuqla/kku dh vuqefr gksxhA ih0Mh0&2 ykblsal çkIr ifjljksa esa lapkfyr ,Q0,y0&3 ,oa ,Q0,y0&3, }kjk mRikfnr dh tkus okyh Hkkjrh; gsfjVst efnjk ds czk.M dk iathdj.k ,oa ysfcy vuqeksnu] fu;kZr dh tkus okyh Hkkjr fufeZr fons'kh efnjk dh Hkk¡fr djk;k tk;sxkA Hkkjrh; gsfjVst efnjk dks vius ifjlj esa VsfLVax gsrq ijkslus ds fy;s vkSj vf/kdre 01 cksry çfrczk.M çfrO;fDr fcØh ds fy;s VsfLVax VSouZ lapkyu gsrq ,Q0,y0&7¼VhMh½¼bZ½ ykblsal çnku fd;k tk;sxkA ;g VsfLVax VSouZ varjkZ"Vªh; Lrj dh ekud lkt&lTtk ls ifjiw.kZ vkSj okrkuqdwfyr gksuk vfuok;Z gksxkA mDr VsfLVax VSouZ esa varjkZ"Vªh; Lrj ds ekud [kku&iku dh O;oLFkk fd;k tkuk Hkh vfuok;Z gksxkA mDr VsfLVax VSouZ esa ek= 750 ,e0,y0 dh vf/kdre 50 cksryksa dk miHkksx çfrekg vuqeU; gksxkA

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ohuk dqekjh] vij eq[; lfpoA383 RPH 2025 (Abkari-2) Data 6e 12 mŸkj izns'k vlk/kkj.k xtV] 19 Qjojh] 2026

No. 158E-2/Thirteen&2026-2024355

Dated Lucknow, February 19, 2026

IN exercise of the powers conferred by Entries 8 and 51 of List II of the Seventh Schedule of the Constitution of India, and having due regard to the provisions of Article 47 of the Directive Principles of State Policy enshrined therein and with the objective of regulating and controlling activities related to export of intoxicating substances, the Hon'ble Governor of Uttar Pradesh, in exercise of the powers conferred under Section 40 read with Section 77 of the United Provinces Excise Act, 1910 (United Provinces Act No. 4 of 1910), read with Section 21 of the United Provinces General Clauses Act, 1904 (U.P. Act No. 1 of 1904), and hereby supressing all existing rules to the extent of inconsistency, for the purposes of the said Acts, is pleased to notify with effect from February 12, 2026, the English translation of Excise Export Policy for 2026-27 to 2028-29 as approved by the Council of Ministers, which has been declared vide Government Order No. 10/2026/104E-2/Thirteen-2026-02/2026-2018001 dated February 12, 2026. In case of any discrepancy, inconsistency or conflict between the English version of this notification/policy and it's Hindi version, the Hindi version shall prevail.

1. Bottling for Export of E.N.A. based Country Liquor made from Unreserved Molasses and Grain E.N.A. based Country Liquor (U.P.M.L.)

1.1 Bottling of E.N.A. based Country Liquor manufactured from unreserved molasses, and Grain E.N.A. based Country Liquor (U.P.M.L.), for export both within the country and outside the country, shall be permissible under C.L.B.-1 or C.L.B.-2 licenses.

1.2 To promote investments and exports, no bottling fee shall be charged on production for exports up to 25 percent of the determined potable capacity of the parent distillery for E.N.A. based Country Liquor manufactured from unreserved molasses or Grain E.N.A. based Country Liquor (U.P.M.L.) filled for export under C.L.B.-1 or C.L.B.-2 or both licenses.

Bottling fee shall be imposed at the following rates on Country Liquor/U.P.M.L. produced and exported in excess of the above prescribed limit:

For other capacities, the bottling fee shall be determined in proportion to the capacity.

Bottling for exports in F.L.-3 and F.L.-3A units, along with C.L.B.-1 and C.L.B.-2 units, shall also be included within the limit of 25 percent of the determined potable capacity.

2. Bottling for Export of Indian Made Foreign Liquor, Wine and L.A.B.

2.1 Bottling of Indian Made Foreign Liquor (IMFL), Wine, and L.A.B. for exports, both within the country and outside the country, shall be permissible under F.L.-3 and F.L.-3A licenses.

2.2 To promote investments and exports of Indian Made Foreign Liquor/Wine and L.A.B. for export under F.L.-3 or F.L.-3A licenses, bottling fees is rationalised and determined as follows:

1. The rates of the above bottling fee may be revised by the State Government year to year as per requirement.

2. For other capacities, the bottling fee of the next higher capacity shall be charged.

2.3 The bottling fee at the above rates shall be admissible only on production for export up to the limit of 25 percent of the determined potable capacity of the parent P.D.-2 or winery unit by F.L.-3 and F.L.-3A units.

In cases of production for export in excess of the limit fixed above but up to the determined potable capacity, bottling fee shall be charged at the previously prevailing rates.

After the entire installed capacity in a distillery related to foreign liquor manufacturing is utilized, under special circumstances, permission for liquor manufacturing for export may be granted by the Excise Commissioner from the date of promulgation of this policy with the restriction that for bottling of foreign liquor for export in excess of the installed capacity by purchasing bulk spirit, bottling fee shall be payable at double the rate of the fee prescribed for bottling on the E.N.A./any other spirit purchased/used.The distillery shall be permitted to purchase/use spirit up to a limit of 40 percent in excess of the installed capacity in this manner.This facility is being provided with the objective of providing an opportunity to the distillery for its capacity expansion/establishment of a new unit etc., and this facility shall generally be provided only once in a financial year.The filling done for export in C.L.B.-1 and C.L.B.-2 units along with F.L.-3 and F.L.-3A units shall also be included in the limit of up to 25 percent of the determined potable capacity.

3. Bottling for Export of Indian Made Beer

3.1 The work of bottling for export of Indian Made Beer, within the country and outside the country, shall be permissible under F.L.-3 and F.L.-3A licenses.

3.2 To promote investments and exports, the bottling fee on export of Indian Made Beer under F.L.-3 or F.L.-3A licenses is rationalised and determined as follows:

1. The rates of the above bottling fee may be revised by the State Government year to year as per requirement.

2. For other capacities, the bottling fee of the next higher capacity shall be charged.

3. For bottles/kegs of capacity more than 650 ml, the bottling fee shall be proportional to the bottling fee determined for 650 ml.

3.3 The bottling fee on beer at the above rates shall be admissible only on bottles filled for export up to the limit of 25 percent of the determined potable capacity of the parent B-1 unit by F.L.-3 and F.L.-3A units.

4. Imposition of Track and Trace Fee

Track and Trace fee shall be imposed at the rate of ₹ 0.35 per bottle (including all capacities) filled for export in C.L.B.-1/C.L.B.-2, F.L.-3/F.L.-3A, as before.

5. Imposition of Special Fee

The provision for charging Special Fee on Foreign Liquor/Wine/L.A.B./Beer filled in bottles for export within the above-prescribed limit of up to 25 percent of the determined potable capacity is abolished.

Special Fee shall be charged at the previously prevailing rates only on bottle filling done in excess of the prescribed limit.

6. Imposition of Franchise Fee

The provision for charging Franchise Fee on Foreign Liquor/Wine/L.A.B./Beer filled in bottles for export within the above-prescribed limit of up to 25 percent of the determined potable capacity is abolished.

Franchise Fee from F.L.-3A on Foreign Liquor/Wine/L.A.B./Beer filled in bottles for export done

7. Imposition of Export Fee on Bottled E.N.A. based Country Liquor made from Unreserved Molasses and Grain E.N.A. based Country Liquor (U.P.M.L.), Indian Made Foreign Liquor, Wine, L.A.B. and Beer.

(a) In cases of export within the country of bottled E.N.A. based Country Liquor made from unreserved molasses and Grain E.N.A. based Country Liquor (U.P.M.L.) within the limit of 25 percent of the determined potable capacity, Export Fee shall be imposed at the rate of ₹ 0.20 per Alcohol Liter. However, in cases of export within the country of E.N.A. based bottled Country Liquor made from unreserved molasses and Grain E.N.A. based Country Liquor (U.P.M.L.) in excess of the said limit, it shall be imposed at the rate of ₹ 10 per A.L. as before.

(b) In cases of export within the country of bottled Indian Made Foreign Liquor (including concessional rum supplied to the Indian Army), Wine, and L.A.B. within the limit of 25 percent of the determined potable capacity, Export Fee shall be imposed at the rate of ₹ 1.0 per Bulk Liter. However, on export done in excess of the said limit, it shall be imposed at the rate of ₹ 2.75 per Bulk Liter for F.L.-3 and ₹ 3.00 per Bulk Liter for F.L.-3A as before.

(c) In cases of export within the country of bottled Indian Made Beer up to 25 percent of the determined potable capacity, Export Fee shall be imposed at the rate of ₹ 0.50 per Bulk Liter. However, on export done in excess of the said limit, it shall be imposed at the rate of ₹ 1.75 per Bulk Liter for F.L.-3 and ₹ 2.00 per Bulk Liter for F.L.-3A as before.

(d) No Export Fee shall be imposed in cases of export outside the country of bottled E.N.A. based Country Liquor made from unreserved molasses and Grain E.N.A. based Country Liquor (U.P.M.L.), Indian Made Foreign Liquor, L.A.B., Beer, and Wine.

However, the State Government reserves the exclusive right to impose Export Fee as per requirement.

8. In case of difficulty in the supply of Country Liquor/U.P.M.L./Foreign Liquor/Wine/Beer in the State, the Excise Commissioner shall have the authority to ban the export of Unreserved Molasses based E.N.A./Grain E.N.A./Beer/Wine.

9. Imposition of Export Fee on Bulk Export of Grain E.N.A., Special Spirits like H.B.S., I.M.F.L. Concentrate etc.

(a) In cases of bulk export of Special Spirit like H.B.S., I.M.F.L. Concentrate, Rectified Spirit etc. within the country, Export Fee shall be imposed at the rate of ₹ 2.0 per Bulk Liter.In cases of bulk export of Grain E.N.A. within the country, Export Fee shall be imposed at the rate of ₹ 1.0 per Bulk Liter.In cases of export of E.N.A. made from unreserved molasses within the country, Export Fee shall be imposed at the rate of ₹ 0.50 per Bulk Liter.

H.B.S., I.M.F.L. Concentrate etc. outside the country.

10. All the exemptions granted in the preceding paragraphs regarding filling of Country Liquor/U.P.M.L./Foreign Liquor/Wine/L.A.B. in bottles for export shall be admissible only to such Distilleries/Wineries against which or against whose owner or owner Company/Firm etc.'s any other unit/sugar mill, no recovery certificate regarding arrears of cane price payment or regarding arrears of Excise Department is issued and currently valid.

11. Brand Registration, Label Approval and E.D.P.

(a) To promote investments and exports of bottled E.N.A. based Country Liquor made from unreserved molasses and Grain E.N.A. based Country Liquor (U.P.M.L.), Indian Made Foreign Liquor, Wine, L.A.B., and Beer to other countries and other States, the Brand Registration and Label Approval Fee is rationalised and determined as follows:

(b) Label Approval Fee for all labels applied on bottles of each capacity of liquor exported to other countries, States shall be charged as a lump sum at the above rate.

(c) It shall be permissible to print the legend, details, and warning etc. prescribed by the importing country or State on the labels of the liquor to be exported, but it shall be mandatory to print the Brand Name and Manufacturer Unit's Name and Uttar Pradesh and India or Bharat as the case may be.

(d) It shall be permissible to print I.M.L. or India Made Liquor on the labels of E.N.A. based bottled Country Liquor made from unreserved molasses and Grain E.N.A. based Country Liquor (U.P.M.L.) exported outside the country.

(e) It shall be permissible to print the alcoholic strength prescribed by the importing country or State on the bottles of potable liquor to be exported.

(f) The exporter unit shall also have the freedom to determine the alcoholic strength of the potable liquor to be exported.

(g) If there is a need to amend the approved labels, re-approval of the modified labels will have to be obtained. Label Approval Fee shall be charged again for re-approval of modified labels, but if the modification is in compliance of the instructions of the competent institution of the importing State/Country, then Label Approval Fee shall not be charged.

(h) The E.D.P. of various capacities of brands registered for export shall be approved by the importing Country or State as the case may be.

(i) It shall be mandatory to print "For export outside U.P." or "For overseas export" in large and bold font on all labels applied on bottles of each capacity of liquor exported to other States or countries.

12. Processing Fee for Applications submitted for permission to Export

(a) The processing fee for online applications submitted for permission to export bottled E.N.A. based Country Liquor made from unreserved molasses and Grain E.N.A. based Country Liquor (U.P.M.L.), Indian Made Foreign Liquor, Wine, L.A.B., and Beer outside the country shall be ₹ 6,000/-.

(b) In cases of export of Grain E.N.A. outside the country, permission for export of up to 50,000 Bulk Liters is granted under one permit after obtaining permission from the State Government. The processing fee for the online application submitted to obtain this export permit is determined at ₹ 50,000/-.

(c) The processing fee for online applications submitted for permission to export Bulk Spirit (outside the State but within the country) shall be ₹ 2,500/-.

(d) The processing fee for online applications submitted for permission to export bottled Indian Made Foreign Liquor and Beer outside the country shall be ₹ 6,000/-.

12.1 In view of the difficulty in the supply of Country Liquor/U.P.M.L./Foreign Liquor/Beer/Wine/L.A.B. in the State, the Excise Commissioner may impose a ban on export to other States and outside the country as per requirement.

13. Manufacture, Tasting Tavern and Retail Sale of Heritage Liquor for Export

(1) F.L.-3 and F.L.-3A licenses operating in premises having P.D.-2 license for the export of Indian Made Foreign Liquor and L.A.B. shall be permitted to conduct research for the manufacture of Indian Heritage Liquor using fruit pulp, without conducting a fermentation process.The process of registration of the brand and label approval of Indian Heritage Liquor produced by F.L.-3 and F.L.-3A licensees operating in premises having P.D.-2 license shall be similar to the process of export of Indian Made Foreign Liquor. F.L.-7(TD)(E) license shall be granted for operating a Tasting Tavern to serve Indian Heritage Liquor for tasting in its premises and for the sale of a maximum of 01 bottle per brand per person. It shall be mandatory for this Tasting Tavern to be fully air-conditioned and furnished with international standard decor. It shall also be mandatory to arrange international standard food and beverages in the said Tasting Tavern. Consumption of a maximum of 50 bottles of only 750 M.L. per month shall be permissible in the said Tasting Tavern.

(2) Maximum calculated Consideration Fee on the Regular Category of Indian Made Foreign Liquor shall be imposed on each bottle (750 M.L.) of Indian Heritage Liquor.

(3) F.L.-7(TD)(E) license shall be approved at the level of the Excise Commissioner. The determination of the approval process of this license, necessary forms, arrangement for obtaining Heritage Liquor etc. shall be done by the Excise Commissioner.

(4) The processing fee for F.L.-7(TD)(E) application is determined at ₹ 20,000/-, license fee for annual or any part of the year at ₹ 1,00,000/- (Rupees One Lakh only) and security at ₹ 50,000/- (Rupees Fifty Thousand only).

(5) The renewal fee for F.L.-7(TD)(E) license shall be 10 percent of the license fee.

14. Others

14.1 Export Fee on Bhang:-

The Export Fee for Bhang to other provinces is kept at ₹ 30/- per Kilogram.The restriction shall be that the export of Bhang to other countries shall not be permissible and the determination of Export Fee on Bhang shall be done by the State Government for each financial year.

14.2 Subject to the restrictions of the Government of India, the exporter unit shall be permitted to determine the strength, capacity, carton size of bottled Liquor/Beer/Wine/L.A.B. to be exported.

various items under the above paragraphs from time to time as per requirement.

16. (1) The exporter unit shall have to comply with the guidelines/instructions issued by the Government of India for export outside the country and for this, necessary formalities shall have to be completed as permissible under the guidelines prescribed by the Government of India.

(2) No financial assistance of any kind shall be payable by the Excise Department for export promotion. Exporting liquor outside the country shall be based on the exporter unit's own risk.

(3) If any kind of misuse of the exemption is found, the license of the distillery shall be cancelled and revenue equal to the exemption obtained shall be recovered.

By order,

VEENA KUMARI,

Apar Mukhya Sachiv.

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