E.N.A (Extra Neutral Alcohol) A.AA is classified under HS code 2207.10.30 (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 1.81 Arab of E.N.A (Extra Neutral Alcohol) A.AA in FY 2082/83, mainly from France, India, Sweden.
| Source country | Import value (FY 2082/83) |
|---|---|
| France | Rs 36.08 Crore |
| India | Rs 1.67 Crore |
| Sweden | Rs 27.5 Lakh |
| United States | Rs 7,000 |
| United Kingdom | Rs 1,000 |