Visitors are required to complete a passenger declaration for checking by concerned officer form at your port of entry.
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) 800 sticks of cigarettes; or 1200 sticks of bidis; or 150 pieces of cigar; or 750 grams of other tobacco or tobacco products. A person importing tobacco and tobacco products originating for personal consumption from India, shall pay 100 percent sales tax; and from countries other than India, shall pay 100 percent sales tax and 100 percent customs duty.
(d) Instruments, apparatus or appliances for professional use
(e) Photographic equipment, video cameras and other electronic goods for personal use
The articles mentioned under (d) and (e) must be declared on declaration form. 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.
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.
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.