Customs duty on Alcoholic fluids including spirits used as raw materials of Rum and other spirit in Nepal

Q: What is the customs duty on Alcoholic fluids including spirits used as raw materials of Rum and other spirit in Nepal?

The customs duty on Alcoholic fluids including spirits used as raw materials of Rum and other spirit (HS 2208.40.10) is Per ltr. Rs. 1500 or 80 Percent whichever is higher (general). On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Alcoholic fluids including spirits used as raw materials of Rum and other spirit in Nepal?

The Nepal customs HS code for Alcoholic fluids including spirits used as raw materials of Rum and other spirit is 2208.40.10 (chapter 22 — Beverages, spirits and vinegar).

Alcoholic fluids including spirits used as raw materials of Rum and other spirit is classified under HS code 2208.40.10 (chapter 22, Beverages, spirits and vinegar). It attracts Per ltr. Rs. 1500 or 80 Percent whichever is higher customs duty (general), plus 13% VAT on the CIF value and duty.

Per ltr. Rs. 1500 or 80 Percent whichever is higherGeneral duty

Per ltr. Rs. 1500 or 80 Percent whichever is higherIndia & SAARC (SAFTA)

13%VAT

ltrCustoms unit

Duty on this product

This product carries a specific duty — Per ltr. Rs. 1500 or 80 Percent whichever is higher — rather than a flat percentage, so the amount depends on quantity. Enter your shipment in the calculator for the exact figure; 13% VAT still applies on the CIF value plus duty.

Nepal’s imports of Alcoholic fluids including spirits used as raw materials of Rum and other spirit

Nepal imported about Rs 17.3 Lakh of Alcoholic fluids including spirits used as raw materials of Rum and other spirit in FY 2082/83, mainly from India, Spain.

Source country	Import value (FY 2082/83)
India	Rs 16.9 Lakh
Spain	Rs 43,000
All countries	Rs 17.3 Lakh

Related products

Rum and other spirits of an alcoholic strength 30UP (39.94%)HS 2208.40.93 · Per ltr. Rs. 2000 or 100 Percent whichever is higher duty Whiskies of an alcoholic strength 30UP (39.94%)HS 2208.30.93 · Per ltr. Rs. 2000 or 100 Percent whichever is higher duty Raw Material of Whiskey (alcoholic fluids including spirits) <80% alcoholHS 2208.30.10 · Per ltr. Rs. 1500 or 80 Percent whichever is higher duty E.N.A (Extra Neutral Alcohol) A.AAHS 2207.10.30 · Per ltr. Rs. 60 or 30 Percent whichever is higher duty Other drinks (added sugar or other sweetening matter or flavoured)HS 2202.99.90 · 30% duty Wine (not sparkling: grape must with by alcohol 12-17% in:<=2L containersHS 2204.21.20 · Per ltr. Rs. 300 or 80 Percent whichever is higher duty Flavoured Milk BeveragesHS 2202.99.30 · 30% duty Sparkling Wine Containing Alcohol Strengthby Vol 12-17%HS 2204.10.20 · Per ltr. Rs. 300 or 80 Percent whichever is higher duty

Full landed-cost calculator Open 2208.40.10 in the tariff Chapter 22