EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue and Control Division

Notification

In exercise of the powers conferred by Section 22 of the Goa Excise Duty Act, 1964 (Act No. 5 of

1964), the Government of Goa hereby makes the following rules so as to further amend the Goa Excise

Duty Rules, 1964, namely:—

1. Short title and commencement.— (1) These Rules may be called the Goa Excise Duty (Amendment)

Rules, 2026.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Amendment of rule 2.— In rule 2 of the Goa Excise Duty Rules, 1964 (hereinafter referred to as the

“principal Rules”, after clause (e), the following clause shall be inserted, namely:—

“(ee) “high security excise adhesive labels” means a paper based tamper-evident, non-reusable

security label, incorporating unique serialization, Quick Response (QR) Code or Data Matrix Code, and

other overt, covert, semi-covert and forensic security features, integrated with an electronic Track and

Trace system, as may be designed, specified and approved by the Excise Commissioner;”.

3. Insertion of new rule 16 A.— After rule 16 of the principal Rules, the following rule shall be

inserted, namely:—

“16 A. Affixture of high security excise adhesive label. — (1) The licensed manufacturing unit of

Indian Made Foreign Liquor, wine, beer, country liquor and/or bottling unit of Country liquor shall

affix, on every sealed and labelled bottle of such Indian Made Foreign Liquor, wine, beer, Country

liquor, a high security excise adhesive label supplied by the Excise Officer. Such high security excise

adhesive label shall be affixed on the bottle in such manner as specified by the Commissioner by

notification in the Official Gazette so as to make it impossible to remove such high security excise

adhesive label without damaging it. Such labels shall be affixed during the ordinary working hours of

the manufacturing unit in the joint presence of the Excise Officer and a representative of the licensed

manufacturing unit. No bottle containing Indian Made Foreign Liquor, wine, beer, or Country liquor

1/1/2026-Fin(R&C)/31028

Date : 26-Feb-2026

Suggestions are welcomed on e-mail: [email protected]

2457

Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

Panaji, 27th February, 2026 (Phalguna 8, 1947)

SERIES I No. 48

PUBLISHED BY AUTHORITY

shall be removed from the manufacturing unit or bottling unit, without a high security excise adhesive

label affixed to it;

(2) The Importer registered with the State of Goa for supply of packaged liquor to the retailer by

way of import from outside the State of Goa or from outside India through a Customs Station located

outside Goa or transport from a Customs Station located within the State of Goa (hereinafter referred to

as the “Importer”), shall arrange for affixation, on every sealed and labelled bottle of Indian Made

Foreign Liquor, wine, beer and foreign liquor so supplied, a high security excise adhesive label. Such

high security excise adhesive label shall be affixed on the bottle in such manner as specified by the

Commissioner by notification in the Official Gazette so as to make it impossible to remove such high

security excise adhesive label without damaging it. The Importer of liquor for sale in Goa shall arrange

for affixation of high security excise adhesive labels on the bottles of packaged liquor at the exporting

manufactory/consignor end or the Importer may alternatively arrange for affixation of such labels to the

liquor bottles at the warehouse and/or licensed premises of the Importer in the State of Goa. No bottle

containing Indian Made Foreign Liquor, wine, beer and foreign liquor shall be removed from the

warehouse and/or licensed premises of the Importer, without high security excise adhesive label affixed

to it.

(3) The Commissioner shall, on behalf of the manufacturing unit of Indian Made Foreign Liquor,

wine, beer, Country liquor, bottling unit of Country liquor and Importer, shall procure the high security

excise adhesive labels from the agency appointed for this purpose by making payment to the agency.

(4) No wastage would be allowed on account of lost and/or damaged high security excise adhesive

labels and the licensee shall be required to pay the applicable excise adhesive label wastage regulatory

fee for each lost and/or damaged high security excise adhesive label to the Commissioner.

(5) The Commissioner, with the prior approval of the Government and subject to such terms and

conditions as may be specified in this behalf, by a notification in the Official Gazette, may—

(a) provide for the phased implementation of the requirements of this rules in respect of

different classes or categories of liquor, pack sizes, alcoholic strengths, manufacturers, bottlers,

importers, or geographical areas;

(b) exempt, either generally or specifically, any category of licenses or liquor products from the

application of this rule.

payment, collection and verification of excise duty, label charges, licence fees, waste regulatory

fees or any other fees, cess or charges as applicable, through an electronic system or such other

mechanism.

(d) provide for the integration of data relating to any Deposit Refund Scheme (DRS) or similar

return, refund or tracking mechanism into the QR/ Data Matrix Code of the high security excise

adhesive label for the phased discontinuation of any separate DRS label or mark, where the

requisite information is captured, stored and verifiable through such high security excise adhesive

label”.

By order and in the name of the Governor of Goa.

Naresh Gaude, Under Secretary, Finance (R&C).

Porvorim.

2458

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 48

(EXTRAORDINARY)

27TH FEBRUARY, 2026

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