Baggage or articles belonging to disembarking passengers and crews are immediately released except for those selected for inspection by the customs authorities. Such baggage will be cleared on the basis of a written declaration in the appropriate form.
Incoming Passengers All the disembarking passengers should have duly filled passengers’ declaration form to be resented at the Customs Counter.
Passengers with nothing to declare are permitted to pass through Green Channel whereas passengers clearing through Red Channel should declare their dutiable goods in passenger declaration form. Baggage inspections by Customs Officials are carried out randomly for both green and red Channel. Passengers should note that false declaration shall be liable for fines and penalties.
Import of following goods are prohibited:
1) Narcotics, Psychotropic drugs and substances
2) Pornographic Materials
3) Antiques
Imports of following goods are strictly restricted:
1) Arms, ammunitions, explosives and military stores
2) Drugs and pharmaceutical products
3) Used and second hand goods, machinery and equipments
4) Gold and sliver in excess of free baggage allowance
5) Live animals and their products or by products
6) Plants and plant materials
7) Chemicals and fertilizers
Imports of restricted items should be accompanied by import permit issued by the concern Authorities.
Bhutanese passengers have the privilege of free allowance of personal effects up to the assessed value of US$ 1000 or equivalent in Ngultrum subject to the ceiling prescribed below:
1) Spirits: 2 bottles, each bottle not large than 2 litres
2) Gold: 50 Grams
3) Sliver: 1 Kilogram
4) Perfume: 1 bottle not larger than 2 ounces
5) Clothing items: maximum of 10 pieces each type of clothing whether stitched or unstitched.
A tourist shall be allowed to import free of Customs duty and tax, used articles of personal effects and alcoholic beverage of one bottle not larger than one liter.
Import of dutiable goods by tourists for personal use should be declared in the passenger declaration forms. It is reminded that on their departure these goods shall be verified and if any of the items declare in the form is found missing, it shall attract duty and taxes at the prevailing market rate in Bhutan.
Sale of Tobacco product in the country is banned however for personal consumption import of 200 pieces of Cigarettes, 3 tins of 50 grams each of pipe Tobacco products is permitted subject to payment of 100% duty.
Departing Passengers Tourists on their departure from the country should their declaration forms to Customs Counter for Verification.
Exports of following goods are strictly restricted:
1) Narcotics, Psychotropic drugs and substances
2) Pornographic Materials
3) Antiques
Exports of following goods are strictly restricted
1) Arms, ammunitions, explosives and military stores
2)Drugs and pharmaceutical products
3) Used and second hand goods, machinery and equipments
4) Gold and sliver in excess of free baggage allowance
5) Live animals and their products or by products
6) Plants and plants materials
7) Chemicals and fertilizers
8) Telecommunication equipment.
Passengers carrying more than US$ 10,000 or its equivalent should be declared to customs at the entry and exit point. Any imported goods exported out of Bhutan for replacement or repairs shall attract customs duty and taxes on value addition and services charge, provided it was declared to the customs at the time of export.
Customs requirements concerning cargo and other articles Import Licence:
Except in the case of import made as bonafide baggage or bonafide import of gifts as may be permitted, no foreign goods shall be imported into Bhutan except under the authority of a licence issued by the Ministry of Finance, Royal Government of Bhutan.
No goods shall be exported to the third country from Bhutan except under the authority of an export licence issued by the Ministry of Finance, Royal Government of Bhutan.
All cargo arriving by air in Bhutan shall be cleared at the designated Customs House. The importer or his agent on receipt of the arrival notices from Airlines, shall submit the import declaration form along with the original import documents such as invoice, packing list, airway bill, certificate of origin and insurance certificate etc. including import licence and import duty exemption certificate, wherever applicable, to the designated Customs office.
Customs duty on import of goods shall be levied at the rates prescribed in the Customs Tariff Schedule
Except in case of baggage and goods exported by post, no export of any goods shall be permitted unless the exporter has presented an export form along with the commercial and transport documents and export licence, if any, to Customs in the prescribed form mentioning full particulars and value of goods to be exported.
No clearance documents are required with respect to goods retained on board an aircraft for on carriage to a destination outside Bhutan.
