Other Wine grape must with by alcohol upto12% is classified under HS code 2204.30.10 (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 1.49 Crore of Other Wine grape must with by alcohol upto12% in FY 2082/83, mainly from South Africa, Italy.
| Source country | Import value (FY 2082/83) |
|---|---|
| South Africa | Rs 34.1 Lakh |
| Italy | Rs 18.7 Lakh |