Arriving passengers:

All arriving passengers are required to complete the passenger arrival form to be presented at the custom counter. Passenger with dutiable goods should declare in the passenger form. Baggage inspections by the custom officials are carried out randomly. Passengers should note that false declarations will be liable for fines and penalties.

Passengers are allowed to import free of custom duty and tax, used articles of personal use and one bottle of alcohol not more than one litre.

Import of dutiable goods by a visitor for personal use must be declared in the passenger arrival form. These goods will be verified on departure. If the declared items in the arrival form is missing, it will attract duty and taxes at the prevailing market rate.

Import and Export of following goods are prohibited:

• Narcotics, psychotropic drugs and substances.
• Pornographic materials.
• Antiques.

Import of the following goods are strictly restricted:

• Arms, ammunition, explosives and military stores.
• Drugs and pharmaceutical products.
• Used and second-hand goods, machinery and equipment.
• Gold and silver over free baggage allowance.
• Live animals and their products.
• Plants and plant materials.
• Chemicals and fertilizers.

Departing passengers:

Visitors on their departure from the country should show their declaration forms to the Customs counter for verification.

Note: Passengers carrying more than USD 10,000 or its equivalent will have to declare it at the customs at the entry and exit point. Any imported goods exported out of Bhutan for replacement or repairs will attract customs duty and taxes on the value addition and services charge, provided it was declared to the customs at the time of export.