Gin and Geneva of an alcoholic strength 25UP (42.8%) is classified under HS code 2208.50.92 (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 34.8 Lakh of Gin and Geneva of an alcoholic strength 25UP (42.8%) in FY 2082/83, mainly from United Kingdom, Italy, Japan.
| Source country | Import value (FY 2082/83) |
|---|---|
| United Kingdom | Rs 53.0 Lakh |
| Italy | Rs 13.1 Lakh |
| Japan | Rs 7.3 Lakh |
| India | Rs 5.8 Lakh |