Customs & Duty Free

Carrying cigarettes to Bhutan

As per the latest amendment made to the Tobacco Control Act of Bhutan in 2014, the following tobacco products are permitted to be carried for personal consumption:

• 800 sticks of cigarettes
• 150 pieces of cigars
• 750 grams of other tobacco products

A person shall be allowed to import only one tobacco or tobacco product at a time as stated above. A proof or receipt of tax payment shall be valid only for one month from the date of payment of tax.

Tax on import of cigarettes and other tobacco products depend on the place of import:

Place of Import	Tax
India	100% Sales Tax
Other Countries	100% Sales Tax 100% Customs Duty

Note: While in Bhutan, visitors must retain the tax receipt to present to, if you encounter any checking by Tobacco Control Inspectors.

Source: Tobacco Control Amendment Act of Bhutan 2014

Duty Free Allowance

A foreigner traveling to Bhutan is allowed to import the following (carried on person/accompanied baggage) items, free of customs duty:

• 2 liters alcohol
• 100ml perfume
• Articles for personal use or as gifts and travel souvenirs up to a value of Nu. 10,000 (approx. US$ 150)

Carrying high value goods and used personal items

Travelers are also allowed to temporarily import, free of customs duty, the following items provided that the items are for personal use only and that the items will be re-exported with them when they leave Bhutan.

• Used personal effects and articles required for the visit
• Instruments, apparatus or appliances for professional use
• Photographic equipment, video cameras, sound recorders and other electronic goods for personal use.

Travelers are required to complete the passenger declaration form on your arrival before checking out. If any such items are disposed in Bhutan by sale or gift, they are liable for customs duty.

Prohibited Products

Import/export of the following items is strictly prohibited:

• Arms, ammunition and explosives
• All narcotics and drugs except medically prescribed drugs
• Wildlife products, especially those of endangered species
• Antiques
• Import of plants, soils etc. are subject to quarantine regulations.

Visitors are advised to be cautious in purchasing old and used items, especially of religious or cultural significance, as such items may not be exported without a clearance certificate.