The following articles are exempt from duty:
(a) Personal effects and articles for day to day use by the visitor
(b) 1 litre of alcohol (spirits or wine)
(c) 200 cigarettes, on payment of import duty of 200%
(d) Instruments, apparatus or appliances for professional use
(e) Photographic equipment, video cameras and other electronic goods for personal use
You have to complete the passenger declaration form at your port of entry.
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.
If importing any items to Bhutan which are for sale or gift, they may be liable for customs duty. On departure, visitors are required to fill out a departure form, which will be asked for by Customs authorities.
Import/export of the following goods is strictly prohibited:
(a) Arms, ammunitions and explosives
(b) All narcotics and drugs except medically prescribed drugs
(c) Wildlife products, especially those of endangered species
Imports of plants, soils etc. are subject to quarantine regulations. These items must be cleared on arrival.