Visitors are required to fill up the custom declaration form and handover the same to custom officials on arrival at the Paro airport. You need to carry a copy of this form and produce at the time of departure.
Following articles are exempted from duty:
a. Personal affects and articles for day to day use by the visitor
b. 2 liters of alcohol
c. Instruments, apparatus or appliances for professional use
d. Photographic equipment, video cameras and other electronic goods for personal use
e. Import of tobacco products are highly restricted. A person is allowed to bring a carton of 200 pieces of cigarettes or 150 gram of tobacco or equal weight of cigar. Only one product is allowed at a time. Any tobacco products for personal consumption will attract 100% custom duty and 100% sales tax. You also need to produce purchase receipt.
* The articles mentioned under “c”& “d” must be declared upon entry. If such items disposed of in Bhutan by sale or gift, you are liable for a custom duty upon exit.
Import and Export of following goods are strictly prohibited:
a. Arms, ammunitions, explosives and military stores
b. All narcotics and drugs except medically prescribed drugs
c. Wildlife products, especially those of endangered species
e. Pornographic materials
f. Purchasing of old items should be certified as non antiques.
g. Imports of plants, soils etc are subject to quarantine regulations. These items must be cleared on arrival.