Customs duty on Raw Material of Whiskey (alcoholic fluids including spirits) <80% alcohol in Nepal

Raw Material of Whiskey (alcoholic fluids including spirits) <80% alcohol is classified under HS code 2208.30.10 (chapter 22, Beverages, spirits and vinegar). It attracts Per ltr. Rs. 1500 or 80 Percent whichever is higher customs duty (general), plus 13% VAT on the CIF value and duty.

Per ltr. Rs. 1500 or 80 Percent whichever is higherGeneral duty
Per ltr. Rs. 1500 or 80 Percent whichever is higherIndia & SAARC (SAFTA)
13%VAT
ltrCustoms unit

Duty on this product

This product carries a specific duty — Per ltr. Rs. 1500 or 80 Percent whichever is higher — rather than a flat percentage, so the amount depends on quantity. Enter your shipment in the calculator for the exact figure; 13% VAT still applies on the CIF value plus duty.

Nepal’s imports of Raw Material of Whiskey (alcoholic fluids including spirits) <80% alcohol

Nepal imported about Rs 48.24 Crore of Raw Material of Whiskey (alcoholic fluids including spirits) <80% alcohol in FY 2082/83, mainly from United Kingdom, India, Belgium.

Source countryImport value (FY 2082/83)
United KingdomRs 71.24 Crore
IndiaRs 20.13 Crore
BelgiumRs 2.20 Crore

Related products

Whiskies of an alcoholic strength 30UP (39.94%)HS 2208.30.93 · Per ltr. Rs. 2000 or 100 Percent whichever is higher dutyWhiskies of an alcoholic strength 25UP (42.8%)HS 2208.30.92 · Per ltr. Rs. 2000 or 100 Percent whichever is higher dutyOther WhiskiesHS 2208.30.99 · Per ltr. Rs. 2000 or 100 Percent whichever is higher dutyWhiskies of an alcoholic strength 15UP (48.5%)HS 2208.30.91 · Per ltr. Rs. 2000 or 100 Percent whichever is higher duty
Full landed-cost calculatorOpen 2208.30.10 in the tariffChapter 22