Distillers Alcohol regulations in Nepal
How to import or export liquor and spirits to Nepal, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 18
- Legal purchase age
- 18
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Licence to make spirits (distillery and bottling)
- Licences needed
- Company Incorporation Certificate, Industry Registration Certificate from DoI, Environmental Clearance (IEE/EIA), Food Safety/Hygiene Approval from DFTQC, and Excise Manufacturing License from the IRD.
- Authority
- Department of Industry (DoI) and Inland Revenue Department (IRD)
- Documents
- Certificate of incorporation, Memorandum and Articles of Association (MoA/AoA), PAN/VAT certificate, Detailed Project Report (DPR), land ownership or lease agreement, environmental clearance approval, factory layout, machinery specifications, and appointment letters of qualified technical staff (food technologist/alcohol technologist).
- Fees
- not confirmed
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Legally incorporated commercial entities and registered trading firms in Nepal possessing an active EXIM Code and valid IRD Excise License.
- Licences or registrations
- EXIM Code (issued by the Department of Customs), Commercial Business Registration, PAN/VAT Registration, and Excise License for Import/Wholesale from the IRD.
- Authority
- Department of Customs and Inland Revenue Department (IRD)
- Documents
- Company registration, PAN/VAT certificate, EXIM registration certificate, tax clearance certificate, IRD excise permit, proforma invoice, and bank documents/letter of credit.
- Fees
- not confirmed
- Time to obtain
- not confirmed
Product and label registration
Required: yes Process: Imported and manufactured spirits must undergo label approval to comply with consumer protection, excise, and food standards. Importers and distillers must register product details and labels with the…
Import rules
Commercial import requires an EXIM code and an IRD excise registration. Importers must affix mandatory IRD excise duty strip stamps (covered with shrink caps for distilled spirits) before clearance or distribution. Shipments…
Import duty on spirits (HS 2208)
Spirits under HS Heading 2208 incur high ad valorem customs duties (commonly 80% to 100% depending on the specific tariff line), alongside specific per-litre excise duties and 13% Value Added Tax (VAT).
Excise and taxes
Distilled spirits face specific excise duties assessed per litre based on alcoholic strength/proof level (under-proof rating) fixed via the annual Finance Act. A standard 13% Value Added Tax (VAT) applies to the cumulative sum of…
Retail and distribution
Distribution is conducted through private licensed wholesalers and retailers (liquor shops, department stores, hotels, bars, and restaurants). Retailers require local municipality/ward business permits under the Local Government…
Online sale and delivery
banned
Labelling
Mandatory particulars include brand name, product category, alcohol strength (% ABV), net volume (in ml/L), batch number, date of manufacture, name and address of producer/importer, Maximum Retail Price (MRP), and IRD excise…
Advertising
Banned. The Supreme Court of Nepal and the Advertisement Board have enforced a strict comprehensive prohibition on all alcohol advertisements, sponsorships, and promotional material across print, television, radio, online digital…
Legal definitions of spirits
Food safety and beverage compositional standards are administered by the Department of Food Technology and Quality Control (DFTQC) and the Nepal Bureau of Standards and Metrology (NBSM). Standards define distilled spirits…
Dry or restricted areas
Alcohol sales and consumption are strictly prohibited in the immediate vicinity of schools, colleges, healthcare institutions, public sports facilities, and designated cultural and religious heritage sites (such as the…
Recent changes
Full enforcement of the complete ban on alcohol promotion, digital marketing, and outdoor hoarding advertisements by the Advertisement Board pursuant to Supreme Court orders. Expansion of mandatory VAT registration and strict…
Opportunities for exporters
Nepal has sustained demand for premium and super-premium imported spirits, particularly Scotch whiskies, single malts, and brandies, driven by high-end tourism, expatriate communities, and rising urban disposable incomes.…
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Sign in to read the full guideSources
- Pradhan & Associates - Ban on Advertisement of Alcoholic Beverages in Nepal
- Inland Revenue Department, Ministry of Finance, Government of Nepal
- Department of Customs, Ministry of Finance, Government of Nepal
- Department of Food Technology and Quality Control (DFTQC)
- Liquor Act 2031 (1974) and Excise Duty Act 2058 (2002) Legal Overview - Law Alpine / GFCS
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