Excise duty in Nepal

From the relevant Inland Revenue Office, Taxpayer Service Office, or the Inland Revenue Department.

At the customs point, at the time of import.

A tax on domestic production and import of goods and services. In principle it is levied on goods harmful to human health or the environment, and on luxury goods. It generally applies only at production and import. Excise duty is the tax charged at the time of removal on designated domestically produced or imported goods, or services provided, either on the value made up of production cost plus the establishment's profit, or on the quantity removed, at the prescribed rate.

They must comply with all duties under the Excise Act and Rules.

• To be treated with respect
• To receive necessary information on excise matters in accordance with law
• To an opportunity to present evidence in their defence on excise matters
• To appoint a legal practitioner or auditor for their defence
• To confidentiality of excise matters, except as provided in the Excise Act

The department's written opinion clarifying uncertainty a person has in applying a provision of the Excise Act.

Apply in writing to the Inland Revenue Department to resolve uncertainty about applying the Act to something you intend to do.

From the Inland Revenue Department.

Apply to the department in the prescribed format, with full and accurate details of the matter.

A bill, receipt, slip or acknowledgement showing the price, issued under the Excise Act.

Licence and renewal fees were set by the Finance Bill (Replacement) 2078. They are adjusted by each year's Finance Act, so check the Act for the relevant fiscal year.

Liquor and ethanol production:

Spirit producer

NPR 195,000

Beer producer

NPR 195,000

Ethanol producer

NPR 195,000

Fruit-based wine or brandy only

NPR 96,000

Other liquor production

NPR 195,000

Cigarette producer

NPR 240,000

Liquor sale, hotels, restaurants and lodges:

• Five-star hotel: NPR 60,000
• Four-star: NPR 48,000
• Three-star: NPR 36,000
• Two-star: NPR 24,000
• One-star: NPR 12,000
• Tourist-standard restaurant, resort or party palace opening domestic and foreign liquor: NPR 8,500
• Ordinary hotel, restaurant, bar or lodge opening domestic liquor: NPR 4,500

Liquor sellers:

• Distributor: NPR 36,000
• Wholesaler: NPR 24,000
• Retailer of domestic and foreign liquor: NPR 12,000
• Retailer of domestic liquor only, in metropolitan, sub-metropolitan or municipal areas: NPR 8,500
• Retailer of domestic liquor only, elsewhere: NPR 4,500
• Departmental store: NPR 24,000

Import and export of liquor:

Importer of foreign liquor and spirit

NPR 48,000

Liquor exporter

NPR 6,000

Import, trade and production of other goods:

• Foreign cigarettes and cigars: NPR 48,000
• Importer of tobacco products (foreign khaini, zarda, snuff, pan masala etc.): NPR 48,000
• Wholesale of pan masala, cigarettes, khaini, zarda, snuff and tobacco products: NPR 7,200
• Producer of pan masala, khaini, zarda, snuff and tobacco products other than cigarettes: NPR 120,000
• Retail of cigarettes, khaini, zarda, snuff, pan parag and pan masala: NPR 2,000
• Importer of foreign khudo and molasses: NPR 18,000
• Trade in khudo, molasses and spirit, including export: NPR 6,000
• Exporter of cigarettes and other tobacco products: NPR 6,000
• Importer of other goods that attract excise when produced domestically: NPR 12,000
• Importer of other goods that attract excise on import: NPR 12,000
• Power-crusher jaggery, black jaggery and raskat producers: vertical roller up to 10 horsepower NPR 24,000; horizontal roller above 10 horsepower NPR 48,000

All other establishments pay a production licence fee of NPR 60 per NPR 100,000 of fixed capital, with a minimum of NPR 8,000 and a maximum of NPR 48,000. Fruit-based wine and liquor industries in remote areas pay 75% less.

The Finance Act 2083 did not publish a revised licence fee schedule in its amendments. Confirm the fee with your Inland Revenue Office before paying.

Producing or importing excisable goods or services without a licence under the Excise Act leads to confiscation of the goods involved and a fine equal to their value, imprisonment of up to one year, or both. Selling or storing excisable goods or services without a licence is fined NPR 5,000 to NPR 15,000. Trading without a licence does not exempt the person from the licence and renewal fees.

A licence can be cancelled if:

• The conditions or restrictions in the licence are breached
• It is found to be against the public interest
• Excise duty payable is not paid
• The licensee organisation is dissolved, or the licensee applies to cancel the licence

If you stop dealing in excisable goods or services, you can apply to the excise officer within 15 days, with reasons, to suspend the licence. Once the excise officer confirms the suspension, you do not need to file excise returns or renew the licence for the suspension period. From FY 2083/84, a renewal deadline that falls during suspension is not treated as lapsed.

Licences issued under the Excise Act are normally valid for one fiscal year.

Apply to the relevant Inland Revenue Office or Taxpayer Service Office, or in districts without one, to the Treasury and Accounts Controller Office, using the format prescribed in the Excise Rules 2059, with proof of payment of the licence fee for the relevant business and the required documents. Taxpayers can now renew excise licences entirely online, but must visit the relevant office to collect the certificate.

• When importing excisable goods under diplomatic privileges on the recommendation of the Ministry of Foreign Affairs.
• For selling or storing goods under the self-removal system. However, a licence is still required for producing, selling and distributing cigarettes and tobacco products even under self-removal, and industries producing goods from domestic scrap must obtain an excise licence before trading.

Producing excisable goods

a production licence

Importing excisable goods

an import licence

Buying and selling excisable goods

a trading licence

Storing excisable goods

a storage licence

Exporting excisable goods

an export licence

Apply for the licence before starting business.

A licence is required before starting to produce, import, export, sell or store liquor, beer, wine, cigarettes and tobacco products, and before any wholesale or retail buying, selling, transporting or warehousing of them. For other excisable goods, exporters and importers need a licence before exporting or importing, and producers before starting production, but sellers of those goods do not need a licence.

A person who already has a PAN does not need another. They must, however, apply for and obtain a licence from the relevant Inland Revenue Office, Taxpayer Service Office, or Treasury and Accounts Controller Office, paying the licence fee for the nature of their business, and attach a copy of the PAN certificate to the application.

A licence must be obtained before producing, importing, selling or distributing alcoholic products (liquor, wine, beer, spirit and similar) and tobacco products (cigarettes, bidi, khaini, gutkha, pan parag, pan masala and similar). For goods under the self-removal system other than cigarettes and tobacco, such as marble, tiles, televisions, motorcycles, kurkure snacks, cement, iron rods, paints and plastic goods, a licence is required before production, but not for selling or distributing them.

Obtain the licence from the relevant Inland Revenue Office or Taxpayer Service Office, or in districts without one, the Treasury and Accounts Controller Office.

The business registration certificate from the relevant authority, copies of the PAN certificate and Nepali citizenship certificate, two passport-size photographs, a map of the place of business, and any other prescribed documents.

Every licensee dealing in excisable goods must renew at the office that issued the licence, paying the prescribed fee, within the month of Shrawan. Producers of alcoholic and tobacco products such as spirit, khandsari industries, liquor, wine, beer, cigarettes, bidi, tobacco, gutkha and pan masala can renew until the end of Magh on paying the prescribed fine. Traders buying and selling these goods can renew until the end of the fiscal year on paying the prescribed fine. A licence not renewed within the period allowed with a fine is automatically cancelled.

Fruit-based wine and liquor industries in the least developed areas listed in Schedule 10 of the Industrial Enterprises Act 2076 receive a 75% reduction in the licence fee.

For producers and importers, the licence is cancelled if not renewed by the end of Magh. A licensee can renew after the deadline by paying a fine: 25% of the renewal fee within the first three months, 50% within the next three months, 75% within the following three months, and 100% for the period after that up to the end of Asar. If not renewed by the end of Asar, the licence is cancelled.

It cannot be renewed. You are not released from the renewal fees for the period it was not renewed.

If you are ceasing business, sell your stock of excisable goods, pay all excise outstanding, and apply to the office for cancellation with proof of payment and the licence attached.

The person is not released from the licence and renewal fees, and is subject to the penalties and fines in the Act and Rules.

before obtaining the excise licence.

For goods under physical control, obtain a separate licence for the branch. Under self-removal, record the addition of the branch clearly on the licence and keep a copy at the branch.

on applying to the excise officer and paying the prescribed fee, if the officer finds it appropriate after review.

Within Shrawan, after each fiscal year ends.

Stock can be sold with the office's approval after paying the excise on it. If outstanding excise is not paid, the goods are auctioned, the arrears are recovered from the proceeds, and the balance is returned to the owner.

A licensee can pay the renewal fees for three fiscal years and renew for three years at once.

• To produce any excisable goods under a new brand, or change a brand, obtain a trademark registration certificate from the Department of Industry and then request production approval from the Inland Revenue Department.
• Where a trademark application is registered but the certificate not yet issued, and the Department of Industry decides to publish notice in the Industrial Property Bulletin and informs the Inland Revenue Department, production of the new goods or brand can be approved on that basis. The industry must then submit the trademark certificate within one year of approval, or the approval is cancelled. If the Department of Industry extends the time and informs the department, production can continue for that period.
• Goods under physical control, and cigarettes and tobacco under self-removal, cannot be produced or sold without an approved brand. Trial production approval from the Inland Revenue Department is required before producing a new brand, and applications to change or introduce a brand can be made only after Department of Industry approval.
• Trial production approval is granted only after the producer shows proof that all excise, excise stamp fees, advance payments, VAT and income tax due have been paid.
• Liquor, beer, wine and cider produced under trial approval must be sent, brand by brand, to the Inland Revenue Department for testing, with details of the ingredients used.
• The department keeps one sample and tests it in a laboratory. Only if the sample matches what is claimed, or is fit for consumption, is the product eligible for commercial production approval.
• Commercial production approval is granted only once all the above documents and procedures are complete.

from the Inland Revenue Department, before production.

No excise licence is needed. Up to 5 litres of spirit and up to 10 litres of jaand can be made at a time, up to six times a year. The person must inform the excise officer.

Apply to the relevant office to add the objective.

licences cannot be transferred. Pay all excise for the period you operated, surrender the licence, and the buyer must register and obtain a separate licence to run the business.

Use the formula: rate per LP litre x (100 - UP strength) / 100.

Example: if liquor of 50 UP strength attracts NPR 900 per LP litre, the per-litre excise is NPR 900 x (100 - 50) / 100 = NPR 450.

15 UP

100 - 15 = 85 proof x 57.065% = 48.50%

25 UP

75 proof x 57.065% = 42.80%

30 UP

70 proof x 57.065% = 40.32%

40 UP

60 proof x 57.065% = 34.23%

50 UP

50 proof x 57.065% = 28.53%

70 UP

30 proof x 57.065% = 17.11%

UP means under London Proof. London Proof is taken as 100, so 70 UP is 100 - 70 = 30 proof. At 57.065% per proof, that is 17.11% alcohol.

Liquor containing 57.065% alcohol is London Proof (LP). Stronger than LP is Over Proof (OP), and weaker is Under Proof (UP). LP strength is taken as 100 for calculations.

Two: as a prescribed percentage of the value of the goods or services, or at a prescribed rate on the quantity of goods.

The rate set in the schedule to section 3 of the Excise Act 2058 by the annual Finance Act.

• The ex-factory price set by the producer on sale, or
• For services, the invoice value issued at the time of sale, or
• The value set by the office on the basis of production cost or another suitable basis, or
• For imports, the customs value plus customs duty

On the customs value plus customs duty. Currently, however, excise on cigarettes is charged on quantity.

The department provides excise stamps on payment of the applicable fee. Stamps must be affixed so they cannot be removed without tearing: across the bottle and cap of liquor, cider and wine; on beer bottles or cartons as the department specifies; on each packet of cigarettes; and on each packet, box or pouch of khaini or tobacco. The department can change which goods require stamps and how they are applied, and stamps must then be used according to the revised method.

Every 650 ml bottle of beer needs an excise sticker. For other sizes, one sticker is placed on the top and one on the bottom of the carton.

Monitoring and control are required at these points:

• Records of raw materials such as barley and hops
• Records of each batch after brewing
• Records of crown corks
• Use of excise stamps
• Use of flow meters
• Records of each stage and of wastage

The trademark, production date, batch number, serial number, alcohol content, brand name, maximum retail price and best-before date.

The outer packet of tobacco and khaini must be 400 grams. Gutkha, pan masala, scented supari and similar must be packed in 150-gram outer packets.

Inland Revenue Offices and Taxpayer Service Offices, or in districts without them, Treasury and Accounts Controller Offices, on payment of the prescribed fee.

Every packet of cigarettes, whether produced domestically or imported.

Every bottle of liquor, beer, cider and wine; every packet of cigarettes; every 400-gram outer of tobacco and khaini; and every 150-gram outer packet of gutkha and pan masala.

When liquor or tobacco products are produced or imported and stored.

They must be bought from the relevant Inland Revenue Office by paying the prescribed price.

A stamp with security features, specified by the department, that must be affixed to domestically produced or imported liquor, tobacco products and other designated goods.

The office can replace them on the basis of physical verification and certification by the excise officer or staff they assign.

A stamp affixed to a locked lock so that opening the lock tears the stamp.

from the relevant office.

The excise unit of the Inland Revenue Office at the establishment keeps an up-to-date ledger of stamps received and used. For goods under self-removal, staff designated by the establishment keep the account of excise stickers received and used.

The relevant office records them in a formal inventory and destroys them following the department's procedure. Separate committees at department and office level carry out the destruction after completing the prescribed procedure.

after the prescribed procedure is completed.

The total weight must include labels, packing materials and lime.

Excise stamps must be affixed at the time of import on every bottle of imported liquor, beer, cider and wine, and on every packet of cigarettes.

The excise staff (inspector) assigned to the industry or establishment.

On the basis of physical inspection and certification by the excise officer or assigned staff, the office can grant a waiver, keeping samples of the damaged stamps on file, and provide the same number of new stickers of the same class as replacement.

Tobacco products fall under the self-removal system, so fill in the removal request form in four copies and remove the goods only after approval by the excise officer.

• Raw material receipts and issues ledger
• Monthly and annual reports of production and removal
• Monthly and annual reports of raw materials
• Purchase and sales books

but it does not need to renew it annually. Those dealing in tobacco products must renew even under self-removal.

A system under which businesses dealing in excisable goods or services, other than those under direct physical control and supervision, themselves carry out purchase, production, removal, import, export and sale, and determine and pay the excise duty due.

The licensee themselves, or a designated authorised person.

The first travels with the goods removed; the second goes to the office for the removing establishment; the third to the unit office; and the fourth is kept with the relevant seller or establishment.

The request form, in four copies, that must be completed for excise purposes before excisable goods are taken out of the producing establishment's premises through the prescribed procedure.

Under physical control, production, removal, import and export of excisable goods take place under the direct control of the excise officer or assigned staff. Under self-removal, businesses dealing in other excisable goods or services themselves carry out purchase, production, removal, import, export, sale and distribution, and determine and pay the excise due.

Excise due is shown and collected at the time the invoice is issued, in the format of Schedule 13, for goods and services produced, imported, sold or distributed under this system.

Within 25 days of the end of the tax period, at the relevant Inland Revenue Office or Taxpayer Service Office. Taxpayers in districts without either office file by the 15th at the Treasury and Accounts Controller Office.

0.05% per day of the tax due under the return, or NPR 1,000 per tax period, whichever is higher.

If a licensee dies or becomes physically or mentally unable to file, they are treated as having traded in excisable goods up to the day before death or incapacity, and the excise officer can require their heir or legal representative to file that month's return. A nil return must be filed even if there was no trading.

The producer of excisable goods files each month's return within 25 days of the end of the month, at the relevant Inland Revenue Office or Taxpayer Service Office, or in districts without them, the Treasury and Accounts Controller Office. A nil return must be filed for any month with no transactions.

The monthly return within 25 days of the end of the month, and the annual return within 25 days of the end of the fiscal year.

A fine of 0.05% per day of the excise due, or NPR 1,000 per return, whichever is higher.

A person liable to assess and collect excise must file whether or not there were excisable transactions.

A monthly return after each month ends, and an annual return after the fiscal year ends.

A statement of the establishment's transactions for the whole year, submitted to the office in the prescribed format within 25 days of the end of the year.

The prescribed statement of a month's transactions prepared by an establishment producing excisable goods. Each month's statement must be submitted within 25 days of the end of the month.

The prescribed monthly statements for the previous month must be sent by the 25th of each month.

In advance. The payment voucher must be attached to the removal request form and submitted for approval.

The producer at the time of removal, and for imported goods, the relevant customs office.

• By deducting it from any refund due to the person
• By having the Government, a government-owned body or a local body deduct it from amounts due to the person
• By having a bank, financial or other institution deduct it from the person's interests there, including deposits and investments
• By suspending the person's sales, exports, imports and other business
• By seizing their movable and immovable property
• By auctioning all or part of their movable and immovable property, at once or in instalments, as prescribed
• By auctioning goods in stock

A late fee of 0.05% per day on the outstanding excise.

Producers pay at the relevant Inland Revenue Office at the time of removal. Importers pay at the customs point.

Within 25 days of the month following the invoice.

From FY 2083/84, excise paid on auxiliary raw materials and packaging materials can be credited. The following still cannot be credited:

• Excise paid on importing raw materials and machinery parts that are exempt from customs duty

Excise is not waived on sugar or molasses lost because the producer did not arrange proper storage.

Each month, submit to the excise officer in the prescribed format details of: the shortfall between the quantity shown by the flow meter and the bottle counter after bottling; breakage during pasteurisation, packaging and storage; and crown corks that could not be used. The excise officer physically inspects the beer and can waive the stock shortfall as prescribed.

For alcoholic and tobacco products, excise paid on raw materials is credited on the basis of use in production. For other goods under self-removal (other than tobacco), credit is based on purchases.

Within one year of the end of the period for which the excise return was due.

Within 60 days, if the refund is found due.

• Certificate of origin
• Export declaration, receipt and invoice
• Bill of entry and airway bill, consignment note or transport bill
• Details of foreign currency payment received through a bank

When an industry producing excisable goods for export cannot offset, against the excise payable on removal, the excise it paid when buying or importing the raw materials used to produce the exported quantity.

Persons producing, selling or storing excisable goods or services specified in the Excise Directive 2068 (revised 2076) must keep up-to-date books showing purchases, consumption and closing stock of raw materials, auxiliary raw materials and other inputs.

All raw and unprocessed tobacco brought into the factory, domestic or foreign, must be recorded in the format of the schedule prescribed under rule 14(ka) of the Excise Rules 2059, certified by the factory owner or manager.

Ongoing businesses certify at the start of the fiscal year; new businesses before starting trading.

Certification of the books a licensee dealing in excisable goods uses to record the details required by section 10kha(1) of the Act. They must be certified by the excise officer.

After producing jaggery or molasses, keep daily production and sales accounts up to date in the format of Schedule 12, and submit a monthly report to the office.

Obtain the department's permission and follow the method it specifies.

Service is made by any of the following:

• Sending it to the person's address by fax, email or similar electronic means
• Handing it to the person, their representative or employee, or for an entity, its manager or designated representative or employee
• Sending it by registered post
• Serving it through computer technology
• Broadcasting or publishing the notice on radio, television or in a national daily newspaper

Up to 100% of the additional excise.

The excise officer has power to:

• Inspect the relevant goods, premises, papers, accounts and records
• Inspect the place of business and any other place that may hold evidence of an offence
• Request information from anyone preparing records, books, ledgers or returns
• Take possession of the place of business or related papers
• Carry out an excise audit
• Request transaction information from banks, financial institutions or any other person

A 15-day period to present a defence must be given.

Based on excise revenue risk; when the taxpayer is selected for audit; when illegal goods are readily available in the market; or when illegal or unusual use of excise stamps comes to light.

For domestic production, the producer, at the rates set in the schedule to the Excise Act 2058 by the annual Finance Act. For imports, the relevant customs office.

• The excise return is not filed on time
• An incomplete or erroneous return is filed
• A false return is filed
• The officer has grounds to believe excise was understated or incorrect
• The officer has grounds and reason to believe the sale price was under-invoiced, requiring revaluation or additional valuation under section 7(4)
• A prescribed production yield for excisable goods or services is not achieved
• The alcohol content of liquor removed, and of materials going to distillation, differs by more than one percent
• Excise is evaded
• A person trades in excisable goods without a licence

By assessing and recovering it under section 10gha of the Act and rule 6ka.

The customs officer assesses excise on the customs value plus customs duty.

For administrative review, pay the undisputed excise and fines, and deposit one quarter of the disputed excise and fines. For an appeal to the Revenue Tribunal, deposit 50% of the disputed excise and fines, or provide a bank guarantee for that amount.

A bank guarantee can also be given.

Apply to the Director General for administrative review within 30 days of receiving notice of the order.

To the Revenue Tribunal within 35 days.

Apply within 7 days of the deadline passing, stating why it was missed, and the department can extend it by up to 30 days from the date it lapsed.

Against a suspension order by the Director General under section 30 of the Act, or a decision by the department on administrative review under section 31ka, under the Revenue Tribunal Act 2031.

You can appeal to the Revenue Tribunal.

Within fifteen days of filing the review application or appeal, register a copy with the relevant office for information.

The goods involved are confiscated, with a fine of 200% of their value or NPR 1 lakh, whichever is higher, imprisonment of up to one year, or both.

On the price of liquor of 70 UP strength.

The goods are confiscated, with a fine of 200% of their value or NPR 1 lakh, whichever is higher, imprisonment of up to one year, or both.

It is treated as trading in illegal liquor.

It is treated as trading in illegal liquor.

The goods involved are confiscated, with a fine equal to their value, imprisonment of up to one year, or both.

10% of the value recovered from the excisable goods.

Up to 20% of the value recovered from the excisable goods.

Selling cigarettes without excise stamps is a punishable offence. The goods are confiscated, with a fine equal to their value, imprisonment of up to one year, or both.

They are illegal. Selling them is a punishable offence: the goods are confiscated, their value is determined, and a fine equal to that value is imposed.

A fine of 100% of the revenue lost.

They are confiscated. However, if a vehicle was used without the owner's permission, it is not confiscated; the owner is fined NPR 25,000, and the driver is fined NPR 15,000, imprisoned for up to three months, or both, depending on the offence. A vehicle registered for hire but used by its owner in the offence is confiscated.

NPR 10,000 for not keeping accounts up to date, and NPR 5,000 each time inspection is refused.

25% of the value recovered from the seized excisable goods.

25% of the value recovered from the excisable goods.

Up to NPR 15,000 per person at one time.

The 20% reward is shared proportionately.

Up to 30% of the value recovered from the excisable goods.

Depending on the accuracy of the information, an incentive of up to NPR 10,000, as set by the department.

Within metropolitan, sub-metropolitan and municipal areas and along designated major highways, businesses dealing in liquor (other than hotels, restaurants and party palaces) may deal only in liquor and tobacco products.

Both. All provisions of both Acts must be fully complied with.

Licensed producers of liquor, beer and cigarettes must publish the prices at which they sell to distributors, wholesalers and retailers in a national newspaper, and print the maximum retail price on their products.

The Illegal Liquor Control Committee, Inland Revenue Offices and Taxpayer Service Offices, or in districts without them, Treasury and Accounts Controller Offices.

Liquor produced without a licence, bottled liquor without excise stamps, and liquor produced by copying another's brand. Transporting, storing, selling or distributing such liquor is also treated as trading in illegal liquor.

Producers may sell liquor only to holders of a liquor trading licence, and only within the conditions in the licence.

Only to holders of a beer wholesale licence, within the conditions and restrictions in the licence.

So that when the excise officer or assigned staff inspect a distillery or brewery, the date, time and any faults found in the production process are recorded, and those faults can be corrected over time.

It may sell only in bottles as specified by the Inland Revenue Department.

To kill harmful microbes remaining in the beer.

Before removal. Proof of payment must accompany the request form.

It can be sold only to bodies approved by the Government or Nepal Oil Corporation, and only after the office approves removal of anhydrous ethanol blended with at least two percent petrol.

A sealed automatic meter fitted to the pipe through which finished beer flows before final bottling, which transmits electronic data including the quantity of beer.

It makes beer flow easy to measure. Because it is automatic, the quantity flowing is readily known, and it prevents leakage of beer from the records.

Grain, fruit, malt or their essences can be blended with spirit to make various types of liquor.

Yes:

Rectified spirit or ENA from molasses

at least 20 litres of rectified spirit of at least 65 OP, or 19 litres of ENA, per quintal of molasses distilled each month

Anhydrous ethanol

at least 19 litres of ethanol of at least 72 OP per quintal each month

ENA from rectified spirit

at least 95 litres per 100 litres of rectified spirit

From grain under customs heading 10.06 (rice, broken rice)

at least 40 litres of rectified spirit of 66 OP, or 38 litres of ENA, per quintal each month

From grains other than rice

at least 37 litres of rectified spirit of 66 OP, or 35.15 litres of ENA, per quintal

Wine from fruit

1.5 litres of wine at 12% alcohol per kilogram of fruit each month

From dried tapioca chips (cassava)

29.945 litres of rectified spirit of 66.5 OP per quintal

To produce rectified spirit or ENA from any other material, apply to the department in its prescribed format.

Molasses, jaggery, grain, fruit or any starchy material, and marcha (fermentation starter).

The revenue due at the highest rate applicable to the liquor the licensee produces is recovered from the licensee.

The batch number, serial number, production date, name of the licensed producer, trademark and strength.

Molasses or khudo must be stored in steel tanks or covered, leak-proof concrete pits. Spirit must be stored in gauged steel tanks, wooden vats or HDPE tanks, so there is no loss.

Obtain approval from the Inland Revenue Department.

Liquor producers keep records showing the quantity and strength of liquor distilled from molasses in the format of Schedule 10, and a statement of liquor sales and the excise due in the format of Schedule 11. They also keep accounts of grain and fruit used, and certified statements of the liquor produced from them.

Up to 1.5% for the difference between the flow meter reading and the bottle counter stock, and up to 2% for breakage or spoilage during pasteurisation, packaging and storage.

If a liquor producer's stock falls short by up to 1% through evaporation, denaturing, leakage or bottling, it must be shown in the monthly return and submitted to the excise officer for waiver. The officer examines it within thirty days and, if the reason is reasonable, decides whether to waive up to 1%.

Malt (barley), hops, water and yeast.

Pay the excise and other taxes due on the beer, fill in the four-copy request form, attach the payment voucher, and submit it through the unit office to the excise officer for approval. Once the officer approves removal under the form, affix excise stamps and remove the beer.

• Keep accounts of raw and unprocessed tobacco in the prescribed format
• Keep accounts of tobacco consumption in the prescribed format
• Show the tobacco ratio in cigarettes
• Pack finished cigarettes into packets
• Pack the packets for dispatch

Mixing imported tobaccos of different types and qualities to make cigarettes of different brands and grades.

Record the number of packets packed daily, serial numbers and closing date in the format of Schedule 7, and warehouse stock in the format of Schedule 8.

As set by the department. Where it has not set one, the yield submitted by the factory can be recognised after review.

M is the cigarette packing unit. 1 M is 1,000 sticks.

Pack finished packets into large cardboard boxes, recording clearly the number of packets closed daily, the box serial number and closing date in the format of Schedule 7, and keep warehouse stock accounts in the format of Schedule 8.

The production date, batch number, name and address of the licensed producer or importer, trademark, and on the outer, in Devanagari script, the statement that tobacco products are harmful to health. The outer must also show the maximum retail price and carry the health warnings prescribed by the Government.

The tobacco is placed in a dryer and hot air is blown through it. Once properly dried it is used to make cigarettes.

Domestic and foreign tobacco, and khair tree leaves or paper.