The  Excise Department, under the Government of Sikkim enforces regulations and administers the Sikkim Excise Act, 1992. The said Act provides for manufacturing, possession, sale, transport, import of alcoholic liquor; and imposition of duty in form of excise duty, license fee, export pass fee, etc. under the various Acts listed below. The Department also strives to prevent the use of unsafe liquor and ensure consumption of liquor keepimh im view the health of the consumers.

The Sikkim Excise Act, 1992 and the Medicinal & Toilet Preparation Act 1955 enables the Department not only to regulate but also enable collection of Revenues by way of Excise Duty, License Fee, and Export Pass Fee etc. Under the provisions of the above Acts, the Department monitors and frames Rules and Regulations for manufacture, import, export, licensing, sale, storage /warehousing, inspection of all alcohol, spirits, derivatives, raw material and by products. The Department is also a major contributor to the Revenue of the State Government.


The Department is presently headed by an officer in the rank of Secretary to the Government. Till 1974 it was headed by the Executive Officer and was located at the old District Office (presently the Secretariat Annex adjacent to Power Secretariat). The Department shifted to its present premises at Mahatma Gandhi Marg, Gangtok in the mid 1970’s. The Secretary is assisted by Commissioner, Joint Commissioner, Deputy Commissioner, other officers and staffs.
The Department has a Regional Office for South/West located at Jorethang headed by a Deputy Commissioner District who looks after the affairs and Assistant Commissioner who acts as the D&DO for South and West Districts. An officer in the rank of Sub-Inspector along with other supporting staffs is also stationed in Gyalshing, West Sikkim. The North and the East Districts’ falls under the jurisdiction of the Regional Office (North/East) attached with the Head Office, Gangtok. Excise personals are also posted at Mangan, North Sikkim.

The Department also runs a Laboratory at Chanatar, Rangpo. The sole responsibility of the Laboratory is to examine, test and analyze all liquors produced in Sikkim.