Sparkling Wine Containing Alcohol Strengthby Vol up to 12% is classified under HS code 2204.10.10 (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 12.90 Crore of Sparkling Wine Containing Alcohol Strengthby Vol up to 12% in FY 2082/83, mainly from France, Australia, Spain.
| Source country | Import value (FY 2082/83) |
|---|---|
| France | Rs 2.04 Crore |
| Australia | Rs 1.57 Crore |
| Spain | Rs 1.07 Crore |
| Italy | Rs 80.8 Lakh |
| South Africa | Rs 28.7 Lakh |