Beer made from malt ( upto 5% alcohol) is classified under HS code 2203.00.10 (chapter 22, Beverages, spirits and vinegar). It attracts Per ltr. Rs. 200 or 80 Percent whichever is higher customs duty (general), plus 13% VAT on the CIF value and duty.
Nepal imported about Rs 13.74 Crore of Beer made from malt ( upto 5% alcohol) in FY 2082/83, mainly from China, Malaysia, Mexico.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 1.38 Crore |
| Malaysia | Rs 1.29 Crore |
| Mexico | Rs 57.9 Lakh |
| Viet Nam | Rs 24.0 Lakh |
| Japan | Rs 7.3 Lakh |