Other Whiskies is classified under HS code 2208.30.99 (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 13.5 Lakh of Other Whiskies in FY 2082/83, mainly from India, China, United Kingdom.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 30.3 Lakh |
| China | Rs 7.1 Lakh |
| United Kingdom | Rs 4,000 |