Wine (not sparkling: grape must with by alcohol upto 12% in:<=2L containers is classified under HS code 2204.21.10 (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 11.61 Crore of Wine (not sparkling: grape must with by alcohol upto 12% in:<=2L containers in FY 2082/83, mainly from South Africa, Australia, Italy.
| Source country | Import value (FY 2082/83) |
|---|---|
| South Africa | Rs 2.88 Crore |
| Australia | Rs 1.58 Crore |
| Italy | Rs 23.1 Lakh |
| Spain | Rs 21.9 Lakh |
| France | Rs 14.8 Lakh |