Other Wine grape must with byalcohol 12-17% is classified under HS code 2204.30.20 (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 2.30 Crore of Other Wine grape must with byalcohol 12-17% in FY 2082/83, mainly from Chile, Italy, France.
| Source country | Import value (FY 2082/83) |
|---|---|
| Chile | Rs 2.13 Crore |
| Italy | Rs 18.6 Lakh |
| France | Rs 7.1 Lakh |