Other Wine by alcohol 12-17% is classified under HS code 2204.29.20 (chapter 22, Beverages, spirits and vinegar). It attracts Per ltr. Rs. 300 or 80 Percent whichever is higher customs duty (general), plus 13% VAT on the CIF value and duty.
Nepal imported about Rs 26.7 Lakh of Other Wine by alcohol 12-17% in FY 2082/83, mainly from South Africa, Italy, Spain.
| Source country | Import value (FY 2082/83) |
|---|---|
| South Africa | Rs 17.9 Lakh |
| Italy | Rs 20,000 |
| Spain | Rs 18,000 |
| Argentina | Rs 15,000 |