Whisky Clan Research | 12 November 2026
Three hypothetical customs classification paths, NOT actual paid duties.
Formula = assessable import value * quoted percentage / 100. Model INR 1,000,000; no FX conversion.
75%=750000 INR; 110%=1100000 INR; 150%=1500000 INR. Distances: 35, 40 and 75 percentage points. Additional cesses, taxes, fees and company-specific details excluded.
Sources: https://www.gov.uk/government/publications/uk-india-ceta-chapter-2-trade-in-goods ; https://www.reuters.com/world/india/india-holds-pernod-diageo-scotch-shipments-investigators-seek-higher-tariff-2026-11-11/ ; https://www.scotch-whisky.org.uk/newsroom/2025-export-figures/
Unknowns: confidential memo not independently examined, individual shipments not verified, final decisions unavailable. Source checked 12 Nov 2026. Charts and method original Whisky Clan. Reuse with source article link; third party rights retained.
