Customs duty on Import and export

Visitors are required to complete a passenger declaration form for checking by concerned officers on arrival. The following articles are exempt from duty: -

Please note cigarettes and all tobacco products are dutiable, and should be declared on arrival at Bhutan Customs. The public consumption of any tobacco product is banned by the government of Bhutan.

The articles mentioned under (d) & (e) must be declared on the declaration form. If any such items are disposed of in Bhutan by sale or gift, they are liable for customs duty. On departure, visitors are required to surrender their forms to the Customs authorities. Import/export restrictions.

Import/export of the following goods is strictly prohibited
  • Arms, ammunitions and explosives
  • All narcotics and drugs except medically prescribed drugs
  • Wildlife products, especially those of endangered species
  • Antiques.

Imports of plants, soils etc. are subject to quarantine regulations. These items must be cleared on arrival. 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. advice should be sought before committing to such purchases.


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