Customs duty on Non Alcoholic Beer in Nepal

Non Alcoholic Beer is classified under HS code 2202.91.00 (chapter 22, Beverages, spirits and vinegar). It attracts 30% customs duty (general), plus 13% VAT on the CIF value and duty.

30%General duty
30%India & SAARC (SAFTA)
13%VAT
ltrCustoms unit

Landed cost — worked example

For a shipment with a CIF value of Rs 100,000 (cost + insurance + freight to the Nepal border), the customs duty and VAT work out as:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)30%Rs 30,000Rs 16,900Rs 146,900

Excise duty, the road-development fee and other charges apply to specific goods (vehicles, alcohol, tobacco, petroleum…) and are not in the figure above. Open the full calculator →

Nepal’s imports of Non Alcoholic Beer

Nepal imported about Rs 8.86 Crore of Non Alcoholic Beer in FY 2082/83, mainly from Malaysia, India, France.

Source countryImport value (FY 2082/83)
MalaysiaRs 76.9 Lakh
IndiaRs 63.3 Lakh
FranceRs 24.9 Lakh
Viet NamRs 6.1 Lakh

Related products

E.N.A (Extra Neutral Alcohol) A.AAHS 2207.10.30 · Per ltr. Rs. 60 or 30 Percent whichever is higher dutyOther drinks (added sugar or other sweetening matter or flavoured)HS 2202.99.90 · 30% dutyFlavoured Milk BeveragesHS 2202.99.30 · 30% dutyRaw Material of Whiskey (alcoholic fluids including spirits) <80% alcoholHS 2208.30.10 · Per ltr. Rs. 1500 or 80 Percent whichever is higher dutyWhiskies of an alcoholic strength 30UP (39.94%)HS 2208.30.93 · Per ltr. Rs. 2000 or 100 Percent whichever is higher dutySparkling Wine Containing Alcohol Strengthby Vol 12-17%HS 2204.10.20 · Per ltr. Rs. 300 or 80 Percent whichever is higher dutyBeer made from malt ( upto 5% alcohol)HS 2203.00.10 · Per ltr. Rs. 200 or 80 Percent whichever is higher dutyWine (not sparkling: grape must with by alcohol 12-17% in:<=2L containersHS 2204.21.20 · Per ltr. Rs. 300 or 80 Percent whichever is higher duty
Full landed-cost calculatorOpen 2202.91.00 in the tariffChapter 22