Vermoutn & Other Wine of grapes by alcohol contain upto12% container =<2L is classified under HS code 2205.10.10 (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 10.8 Lakh of Vermoutn & Other Wine of grapes by alcohol contain upto12% container =<2L in FY 2082/83, mainly from Korea, Republic of.
| Source country | Import value (FY 2082/83) |
|---|---|
| Korea, Republic of | Rs 2.6 Lakh |