印度确认按英印自贸协定执行75%关税 散装苏格兰威士忌同样适用
印度商务部官员已向烈酒行业保证，将按英印自贸协定对苏格兰威士忌执行75%进口关税，散装进口同样适用。此前印度税务部门在调查帝亚吉欧、保乐力加等企业时主张，只有原产地装瓶产品才享受降税，散装威士忌应回到150%旧税率。散装约占印度苏格兰威士忌进口量的80%，主要用于Royal Stag、McDowell's等本地调配品牌；2025年印度进口苏格兰威士忌2.86亿英镑。
The new 75% tariff on Scotch whisky in India will apply to bulk imports, despite tax officials' protests that only spirits bottled at origin should qualify.
The first major dispute to emerge following the implementation of the UK-India Free Trade Agreement (FTA) in July concerns the status of bulk whisky imports.
Under the terms of the FTA, the import tariff on Scotch whisky was reduced from 150% to 75%, with a further reduction to 40% planned over the next 10 years.
Reuters reported on 2 November that Indian tax officials investigating international drinks companies, including Diageo and Pernod Ricard, had called for a new classification for bulk whisky, to which the old 150% rate should apply.
However, commerce ministry officials have reportedly assured spirits industry leaders that New Delhi intends to honour the 75% tariff specified in the FTA.
Scotch whisky exports to India were valued at £286 million (US$386.1m) in 2025, a figure expected to rise significantly in 2026.
Bulk imports account for around 80% of the volume of Scotch whisky entering India.
These bulk imports are primarily used in the production of Indian-made foreign liquor (IMFL), where imported Scotch is blended with locally produced spirits.
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