Custom tax for Beverages, spirits and vinegar in Nepal.

According to Section IV for Customs tax or Import tax of Nepal, waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow and Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juice has import duty of 40% for SAARC countries and 40% for other countries in general.

Similarly, import duty for Beer made from malt in Nepal is Rs 200 per litre and Wine of fresh grapes, including fortified wines is Rs 300 per litre. Also, import duty for other fermented beverages (for example, cider, perry, mead, saké);mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages imposes 40% import duty in general. Also, Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength imposes 40% import duty. For more information, see page 88.