Wine (not sparkling: grape must with by alcohol 12-17% in:<=2L containers is classified under HS code 2204.21.20 (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 13.64 Crore of Wine (not sparkling: grape must with by alcohol 12-17% in:<=2L containers in FY 2082/83, mainly from Australia, Italy, France.
| Source country | Import value (FY 2082/83) |
|---|---|
| Australia | Rs 7.55 Crore |
| Italy | Rs 1.06 Crore |
| France | Rs 98.8 Lakh |
| Spain | Rs 39.8 Lakh |
| China | Rs 14.8 Lakh |