On arrival you will receive a baggage declaration form to complete and on departure, you are required to surrender the forms to the Customs authorities.
Following articles are exempted from duty:
The articles mentioned under 3 and 4 must be declared in Custom Form. If such items are disposed of in Bhutan by the sale of gift, they are liable for customs duty.
Anyone who carries tobacco products will have to carry the declared Customs Receipt (proof of import duty payment) with them at all times as they may be asked to show the Customs Receipt by the local authorities if seen smoking in public areas. Please note that smoking is permitted only at the designated smoking area.
Import and Export of following goods are strictly prohibited:
If you are interested to purchase old and used items as a souvenir, especially of religious or cultural significance, have your guide clear it as a non-antiquity item with the Division of Cultural Properties, under the Department of Culture, Ministry of Home and Cultural Affairs. Custom. Authorities pay special attention to religious statues and it therefore prudent to have any such statue cleared, old or not.
Import of plants, soils etc. are subject to quarantine regulations. These items must be cleared on arrival.