Vodka of an alcoholic strength 30UP (39.94%) is classified under HS code 2208.60.93 (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 5.29 Crore of Vodka of an alcoholic strength 30UP (39.94%) in FY 2082/83, mainly from Sweden, France, Poland.
| Source country | Import value (FY 2082/83) |
|---|---|
| Sweden | Rs 5.49 Crore |
| France | Rs 85.0 Lakh |
| Poland | Rs 24.9 Lakh |
| Japan | Rs 13.4 Lakh |
| Ireland | Rs 6.3 Lakh |