Gin and Geneva of an alcoholic strength 30UP (39.94%) is classified under HS code 2208.50.93 (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 48.3 Lakh of Gin and Geneva of an alcoholic strength 30UP (39.94%) in FY 2082/83, mainly from United Kingdom, India, France.
| Source country | Import value (FY 2082/83) |
|---|---|
| United Kingdom | Rs 47.9 Lakh |
| India | Rs 12.7 Lakh |
| France | Rs 1.1 Lakh |