Sparkling Wine Containing Alcohol Strengthby Vol above 17% is classified under HS code 2204.10.30 (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 1.82 Crore of Sparkling Wine Containing Alcohol Strengthby Vol above 17% in FY 2082/83, mainly from Portugal, Korea, Republic of, Spain.
| Source country | Import value (FY 2082/83) |
|---|---|
| Portugal | Rs 1.12 Crore |
| Korea, Republic of | Rs 29.2 Lakh |
| Spain | Rs 2.0 Lakh |