Prepared spirits(brandy) of 30 UP strength(alcoholic strength by volume of 39.94%vol) is classified under HS code 2208.20.93 (chapter 22, Beverages, spirits and vinegar). It attracts Per ltr. Rs. 2000 or 100 Percent whichever is higher customs duty (general), plus 13% VAT on the CIF value and duty.
Nepal imported about Rs 13.8 Lakh of Prepared spirits(brandy) of 30 UP strength(alcoholic strength by volume of 39.94%vol) in FY 2082/83, mainly from France.
| Source country | Import value (FY 2082/83) |
|---|---|
| France | Rs 84.5 Lakh |