Other Wine by alcohol upto12% is classified under HS code 2204.29.10 (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 10.9 Lakh of Other Wine by alcohol upto12% in FY 2082/83, mainly from Italy, South Africa, Spain.
| Source country | Import value (FY 2082/83) |
|---|---|
| Italy | Rs 4.1 Lakh |
| South Africa | Rs 2.2 Lakh |
| Spain | Rs 4,000 |
| Argentina | Rs 3,000 |