Gin and Geneva of an alcoholic strength 15UP (48.5%) is classified under HS code 2208.50.91 (chapter 22, Beverages, spirits and vinegar). It attracts Per ltr. Rs. 2000 or 100 Percent whichever is higher customs duty (general), plus 13% VAT on the CIF value and duty.
Nepal imported about Rs 75.1 Lakh of Gin and Geneva of an alcoholic strength 15UP (48.5%) in FY 2082/83, mainly from United Kingdom, United States, Germany.
| Source country | Import value (FY 2082/83) |
|---|---|
| United Kingdom | Rs 1.26 Crore |
| United States | Rs 9.7 Lakh |
| Germany | Rs 6.3 Lakh |