Anhydrous Ethanol <>99% alcohol> is classified under HS code 2207.10.40 (chapter 22, Beverages, spirits and vinegar). It attracts Per ltr. Rs. 60 or 30 Percent whichever is higher customs duty (general), plus 13% VAT on the CIF value and duty.
Nepal imported about Rs 3.08 Crore of Anhydrous Ethanol <>99% alcohol> in FY 2082/83, mainly from China, India, Germany.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 46.5 Lakh |
| India | Rs 44.6 Lakh |
| Germany | Rs 25.1 Lakh |