Rum and other spirits of an alcoholic strength 30UP (39.94%) is classified under HS code 2208.40.93 (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 13.3 Lakh of Rum and other spirits of an alcoholic strength 30UP (39.94%) in FY 2082/83, mainly from Canada, Puerto Rico, United States.
| Source country | Import value (FY 2082/83) |
|---|---|
| Canada | Rs 5.1 Lakh |
| Puerto Rico | Rs 4.4 Lakh |
| United States | Rs 4.3 Lakh |
| United Kingdom | Rs 1.7 Lakh |
| Mexico | Rs 46,000 |