Sparkling Wine Containing Alcohol Strengthby Vol 12-17% is classified under HS code 2204.10.20 (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 14.96 Crore of Sparkling Wine Containing Alcohol Strengthby Vol 12-17% in FY 2082/83, mainly from France, Australia, Italy.
| Source country | Import value (FY 2082/83) |
|---|---|
| France | Rs 4.54 Crore |
| Australia | Rs 2.70 Crore |
| Italy | Rs 98.8 Lakh |
| India | Rs 43.3 Lakh |
| Argentina | Rs 28.2 Lakh |