Pineapple juice of a brix value <=20 is classified under HS code 2009.41.00 (chapter 20, Preparations of vegetables, fruit, nuts or other parts of plants). It attracts Per ltr Rs. 60 customs duty (general), plus 13% VAT on the CIF value and duty.
Nepal imported about Rs 14.0 Lakh of Pineapple juice of a brix value <=20 in FY 2082/83, mainly from Thailand.
| Source country | Import value (FY 2082/83) |
|---|---|
| Thailand | Rs 3.0 Lakh |