Liqueurs and cordials of an alcoholic strength 30UP (39.94%) is classified under HS code 2208.70.93 (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 30.8 Lakh of Liqueurs and cordials of an alcoholic strength 30UP (39.94%) in FY 2082/83, mainly from Italy, France, Germany.
| Source country | Import value (FY 2082/83) |
|---|---|
| Italy | Rs 19.8 Lakh |
| France | Rs 15.2 Lakh |
| Germany | Rs 13.7 Lakh |
| Mexico | Rs 4.7 Lakh |
| United Kingdom | Rs 1.3 Lakh |