Liqueurs and cordials of an alcoholic strength 15UP (48.5%) is classified under HS code 2208.70.91 (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 11.1 Lakh of Liqueurs and cordials of an alcoholic strength 15UP (48.5%) in FY 2082/83, mainly from Trinidad and Tobago, France, Mexico.
| Source country | Import value (FY 2082/83) |
|---|---|
| Trinidad and Tobago | Rs 8.8 Lakh |
| France | Rs 2.2 Lakh |
| Mexico | Rs 7,000 |
| All countries | Rs 11.1 Lakh |