Liquor of an alcoholic strength 15UP (48.5%) is classified under HS code 2208.90.91 (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 11.4 Lakh of Liquor of an alcoholic strength 15UP (48.5%) in FY 2082/83, mainly from United Kingdom.
| Source country | Import value (FY 2082/83) |
|---|---|
| United Kingdom | Rs 26.8 Lakh |