Nepal Customs Tariff 2026/27 import duty rates and 88 HS code lines for Beverages, spirits and vinegar (Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.
| HS code | Description | Unit | General duty | SAARC duty |
|---|---|---|---|---|
| 2201.10.10 | Mineral waters | ltr | 30% | 30% |
| 2201.10.20 | Aerated waters | ltr | 30% | 30% |
| 2201.10.90 | Mineral waters and aerated waters — Other | ltr | 30% | 30% |
| 2201.90.00 | Other | ltr | 30% | 30% |
| HS code | Description | Unit | General duty | SAARC duty |
|---|---|---|---|---|
| 2202.10.00 | Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured | ltr | 30% | 30% |
| 2202.91.00 | Non-alcoholic beer | ltr | 30% | 30% |
| 2202.99.10 | Energy Drinks | ltr | 30% | 30% |
| 2202.99.20 | Soft Drinks | ltr | 30% | 30% |
| 2202.99.30 | Of aromatic milk | ltr | 30% | 30% |
| 2202.99.90 | Other | ltr | 30% | 30% |
| HS code | Description | Unit | General duty | SAARC duty |
|---|---|---|---|---|
| 2203.00.10 | Of an alcoholic strength by volume not exceeding 5% vol. | ltr | Per ltr. Rs. 200 or 80 Percent whichever is higher | Per ltr. Rs. 200 or 80 Percent whichever is higher |
| 2203.00.90 | Of an alcoholic strength by volume exceeding 5% vol. | ltr | Per ltr. Rs. 200 or 80 Percent whichever is higher | Per ltr. Rs. 200 or 80 Percent whichever is higher |
| HS code | Description | Unit | General duty | SAARC duty |
|---|---|---|---|---|
| 2204.10.10 | Of an alcoholic strength by volume not exceeding 12% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.10.20 | Of an alcoholic strength by volume exceeding 12% vol. but not exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.10.30 | Of an alcoholic strength by volume exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.21.10 | Of an alcoholic strength by volume not exceeding 12% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.21.20 | Of an alcoholic strength by volume exceeding 12% vol. but not exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.21.30 | Of an alcoholic strength by volume exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.22.10 | Of an alcoholic strength by volume not exceeding 12% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.22.20 | Of an alcoholic strength by volume exceeding 12% vol. but not exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.22.30 | Of an alcoholic strength by volume exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.29.10 | Of an alcoholic strength by volume not exceeding 12% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.29.20 | Of an alcoholic strength by volume exceeding 12% vol. but not exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.29.30 | Of an alcoholic strength by volume exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.30.10 | Of an alcoholic strength by volume not exceeding 12% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.30.20 | Of an alcoholic strength by volume exceeding 12% vol. but not exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2204.30.30 | Of an alcoholic strength by volume exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| HS code | Description | Unit | General duty | SAARC duty |
|---|---|---|---|---|
| 2205.10.10 | Of an alcoholic strength by volume not exceeding 12% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2205.10.20 | Of an alcoholic strength by volume exceeding 12% vol. but not exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2205.10.30 | Of an alcoholic strength by volume exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2205.90.10 | Of an alcoholic strength by volume not exceeding 12% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2205.90.20 | Of an alcoholic strength by volume exceeding 12% vol. but not exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| 2205.90.30 | Of an alcoholic strength by volume exceeding 17% vol. | ltr | Per ltr. Rs. 300 or 80 Percent whichever is higher | Per ltr. Rs. 300 or 80 Percent whichever is higher |
| HS code | Description | Unit | General duty | SAARC duty |
|---|---|---|---|---|
| 2206.00.10 | Chhayang (Country Beer) | ltr | 80% | 80% |
| 2206.00.21 | Champagne, Cider | ltr | 80% | 80% |
| 2206.00.29 | Sherry, Mead, Perry | ltr | 80% | 80% |
| 2206.00.30 | Sake | ltr | 80% | 80% |
| 2206.00.40 | Herb mixed beverages with alcohol content of more than 17%, cocktail ( mixture of alcoholic and alcoholic/non-alcoholic) and other fermented beverages | ltr | 80% | 80% |
| 2206.00.51 | Of an alcoholic strength by volume not exceeding 12%.. | ltr | 80% | 80% |
| 2206.00.52 | Of an alcoholic strength by volume exceeding 12% but not exceeding 17%. | ltr | 80% | 80% |
| 2206.00.90 | Wine made from other fresh fruits — Other | ltr | 80% | 80% |
| HS code | Description | Unit | General duty | SAARC duty |
|---|---|---|---|---|
| 2207.10.10 | Undenatured ethyl alcohol | ltr | Per ltr. Rs. 60 or 30 Percent whichever is higher | Per ltr. Rs. 60 or 30 Percent whichever is higher |
| 2207.10.20 | Rectified spirit used as a raw material for liquer of an alcoholic strength by volume of 80% vol. or higher | ltr | Per ltr. Rs. 60 or 30 Percent whichever is higher | Per ltr. Rs. 60 or 30 Percent whichever is higher |
| 2207.10.30 | E.N.A. (Extra Neutral Alcohol) | ltr | Per ltr. Rs. 60 or 30 Percent whichever is higher | Per ltr. Rs. 60 or 30 Percent whichever is higher |
| 2207.10.40 | Anhydrous Ethanol (of an alcoholic strength by volume exceeding 99% vol.) | ltr | Per ltr. Rs. 60 or 30 Percent whichever is higher | Per ltr. Rs. 60 or 30 Percent whichever is higher |
| 2207.10.90 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher — Other | ltr | Per ltr. Rs. 60 or 30 Percent whichever is higher | Per ltr. Rs. 60 or 30 Percent whichever is higher |
| 2207.20.10 | Denatured spirit of an alcoholic strength by volume from 80% to 99% alcohol) | ltr | Per ltr. Rs. 60 or 30 Percent whichever is higher | Per ltr. Rs. 60 or 30 Percent whichever is higher |
| 2207.20.90 | Ethyl alcohol and other spirits, denatured, of any strength — Other | ltr | Per ltr. Rs. 60 or 30 Percent whichever is higher | Per ltr. Rs. 60 or 30 Percent whichever is higher |
| HS code | Description | Unit | General duty | SAARC duty |
|---|---|---|---|---|
| 2208.20.10 | All kinds of alcoholic fluids including spirits used as raw material of wine or brandy | ltr | Per ltr. Rs. 1500 or 80 Percent whichever is higher | Per ltr. Rs. 1500 or 80 Percent whichever is higher |
| 2208.20.91 | Prepared spirits (brandy) of 15 U.P. strength (alcoholic strength by volume of 48.5% vol.) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.20.92 | Prepared spirits (brandy) of 25 U.P. strength (alcoholic strength by volume of 42.8% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.20.93 | Prepared spirits (brandy) of 30 U.P. strength (alcoholic strength by volume of 39.94% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.20.99 | Spirits obtained by distilling grape wine or grape marc — Other | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.30.10 | Alcoholic fluids including spirits used as raw materials of whisky | ltr | Per ltr. Rs. 1500 or 80 Percent whichever is higher | Per ltr. Rs. 1500 or 80 Percent whichever is higher |
| 2208.30.91 | Prepared whisky of 15U.P. strength (alcoholic strength by volume of 48.5% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.30.92 | Prepared whisky of 25 U.P. strength (alcoholic strength by volume of 42.8% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.30.93 | Prepared whisky of 30 U.P. strength (alcoholic strength by volume of 39.94 vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.30.99 | Whiskies — Other | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.40.10 | Alcoholic fluids including spirits used as raw materials of Rum and other spirits obtained by distilling fermented sugar-cane products | ltr | Per ltr. Rs. 1500 or 80 Percent whichever is higher | Per ltr. Rs. 1500 or 80 Percent whichever is higher |
| 2208.40.91 | Prepared rum of 15U.P. strength (alcoholic strength by volume of 48.5% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.40.92 | Prepared rum of 25 U.P. strength (alcoholic strength by volume of 42.8% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.40.93 | Prepared rum of 30 U.P. strength (alcoholic strength by volume of 39.94 vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.40.99 | Rum and other spirits obtained by distilling fermented sugar-cane products — Other | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.50.10 | Alcoholic fluids including spirits used as raw materials of Gin and Geneva | ltr | Per ltr. Rs. 1500 or 80 Percent whichever is higher | Per ltr. Rs. 1500 or 80 Percent whichever is higher |
| 2208.50.91 | Prepared gin and geneva of 15U.P. strength (alcoholic strength by volume of 48.5% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.50.92 | Prepared gin and geneva of 25 U.P. strength (alcoholic strength by volume of 42.8% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.50.93 | Prepared gin and geneva of 30 U.P. strength (alcoholic strength by volume of 39.94 vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.50.99 | Gin and Geneva — Other | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.60.10 | Alcoholic fluids including spirits used as raw materials of Vodka | ltr | Per ltr. Rs. 1500 or 80 Percent whichever is higher | Per ltr. Rs. 1500 or 80 Percent whichever is higher |
| 2208.60.91 | Prepared vodka of 15U.P. strength (alcoholic strength by volume of 48.5% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.60.92 | Prepared vodka of 25 U.P. strength (alcoholic strength by volume of 42.8% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.60.93 | Prepared vodka of 30 U.P. strength (alcoholic strength by volume of 39.94 vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.60.99 | Vodka — Other | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.70.10 | Alcoholic fluids including spirits used as raw materials of Liqueurs and cordials | ltr | Per ltr. Rs. 1500 or 80 Percent whichever is higher | Per ltr. Rs. 1500 or 80 Percent whichever is higher |
| 2208.70.20 | Mixed alcoholic beverage (of an alcoholic strength by volume not exceeding 5% vol.) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.70.91 | Prepared liqueurs and cordials of 15U.P. strength (alcoholic strength by volume of 48.5% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.70.92 | Prepared liqueurs and cordials of 25 U.P. strength (alcoholic strength by volume of 42.8% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.70.93 | Prepared liqueurs and cordials of 30 U.P. strength (alcoholic strength by volume of 39.94 vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.70.99 | Other: Per ltr. Rs.2000 or 100 Percent which ever is high Per ltr. Rs.2000 or 100 Percent which ever is high — Other | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.90.10 | Alcoholic fluids including spirits used as raw materials of other liquor | ltr | Per ltr. Rs. 1500 or 80 Percent whichever is higher | Per ltr. Rs. 1500 or 80 Percent whichever is higher |
| 2208.90.91 | Prepared liquor of 15U.P. strength (alcoholic strength by volume of 48.5% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.90.92 | Prepared liquor of 25 U.P. strength (alcoholic strength by volume of 42.8% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.90.93 | Prepared liquor of 30 U.P. strength (alcoholic strength by volume of 39.94 vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.90.94 | Prepared liquor of 40 U.P. strength (alcoholic strength by volume of 34.23% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.90.95 | Prepared liquor of 50 U.P. strength (alcoholic strength by volume of 28.53% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.90.96 | Prepared liquor of 70 U.P. strength (alcoholic strength by volume of 17.12% vol) | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| 2208.90.99 | Other | ltr | Per ltr. Rs. 2000 or 100 Percent whichever is higher | Per ltr. Rs. 2000 or 100 Percent whichever is higher |
| HS code | Description | Unit | General duty | SAARC duty |
|---|---|---|---|---|
| 2209.00.00 | Vinegar and Substitutes for vinegar obtained from acetic acid. | ltr | 15% | 7.25% |