According to the official statement by the state excise department, an increment of 10 per cent has been made on licence fees of foreign liquor, beer, cannabis retail shops and model shops

Uttar Pradesh is all set to see an increase of 10 per cent in the prices of foreign liquor and beer with the implementation of the new excise policy from 1 April 2023. The new excise policy 2023-24 has been cleared by the state cabinet on Saturday.

Summary

Comparison

S.No. Particulars As per Excise Policy
2023-24(This Year) 2022-23(Last Year)
1 License for FL-1 / FL-1A License Fee – Rs. 10 Lacs, Security – Rs. 100000/= License Fee – Rs. 8 Lacs, Security – Rs. 80000/=
2 License for BWFL-2A License Fee – Rs. 17.5 Lacs, Security – Rs. 9 Lacs License Fee – Rs. 15 Lacs, Security – Rs. 7.5 Lacs
3 Processing Fee for BWFL-2A Rs. 100000/= Rs. 100000/=
4 Renewal Fee for BWFL-2A Rs. 100000/= Rs. 100000/=
5 License for Master Ware-house Registration Fee – Rs. 2 Lac Registration Fee – Rs. 1 Lac
Renewal Fee – Rs. 2 Lac Renewal Fee – Rs. 1 Lac
6 Import Fee In case of Bottles : Rs. 12 per Bulk Litre In case of Bottles : Rs. 12 per Bulk Litre
In case of Bulk import : Rs. 7.5 per Bulk Litre(IMFL/Malt Spirit/H.B.S./Special Spirit) In case of Bulk import : Rs. 5 per Bulk Litre
In case of Bulk import : Rs. 10 per Bulk Litre(Grain E.N.A.)
7 Export Fee In case of Bottles : Rs. 3 per Bulk Litre In case of Bottles : Rs. 3 per Bulk Litre
In case of Bulk import : Rs. 6 per Bulk Litre In case of Bulk import : Rs. 6 per Bulk Litre
8 Excise Duty during MRP Calculation in different categories Economy : Rs. 242 + 75% of EDP Economy : Rs. 242 + 75% of EDP
Medium : Rs. 264 + 82% of EDP Medium : Rs. 264 + 82% of EDP
Regular : Rs. 272 + 83% of EDP Regular : Rs. 272 + 83% of EDP
Premium : Rs. 279 + 85% of EDP Premium : Rs. 279 + 85% of EDP
Super Premium : Rs. 294 + 90% of EDP Super Premium : Rs. 294 + 90% of EDP
Scotch : Rs. 304 + 95% of EDP Scotch : Rs. 304 + 95% of EDP
9 Brand Registration Rs. 1.25 Lacs per brand Rs. 1.25 Lacs per brand
10 Label Registration Rs. 1.25 Lacs per label Rs. 1.25 Lacs per label
11 Premium Retail Vend License Fee – Rs. 25 Lacs License Fee – Rs. 20 Lacs
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Key Takeaways

1 Retail licence fee to be increased by 10% round-off to next multiple of Rs.5000.
2 Apart from CA Certificate, affidavit on Rs. 10 Non-judicial Stamp Paper for lowest EDP in comparision to neighbouring states.
3 EDP & MRP calculation will be done by taking 180ml EDP as the base
EDP of SKU less than 180ml
EDP of SKU less than or equal to 375ml but greater than 180ml
EDP of SKU greater than 375ml
4 Since factors included in EDP calculation like License Fee, Bottling Fee, Import Fee, Brand Registration Fee, Label Fee, Govt. Tax on Molaces, VAT on ENA, Permit Fee and Special Fee
are different in every state, so while verifying EDP in comparision to neighbouring states all will be taken into account. EDP of PRIMARY brand will be considered not that of variant.
5 In case of renewal of bond processing fee will not be charged.
6 60ml and 90ml are allowed for premium and above category whereas 90ml is also allowed in regular category.
7 All stock of 2022-23 at bond need to be liquidated by 31st Mar’24, by stickering all stock with new MRP and paying difference of duty if any as per 2023-24 MPR Calculation.
8 Special Fee(Trace & Track) of Rs. 0.35 per bottle to be included in EDP
9 Special Fee(Bar Code & QR Code Application) of Rs. 0.15 per bottle to be included in EDP out of which Rs. 0.09 needs to be deposited.
10 Model Shop’s Ahata Fee increased to Rs. 3 Lacs from Rs. 2 Lacs of last year.
11 Excise Revenue through IMFL in 2022-23 Tageted – Rs. 11786 Cr, Achieved – Rs. 12300 Cr(expected), Growth for next year – Rs. 1350 Cr. Next FY target – Rs. 13650 CR.
12 Total Excise Revenue in 2022-23 Tageted – Rs. 40000 Cr, Achieved – Rs. 40400 Cr(expected), Growth for next year – Rs. 4600 Cr. Next FY target – Rs. 45000 CR.
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