Visitors are required to fill up the Custom Form and handover to the concerned on arrival. Following articles are exempted from duty:
- Personal affects and articles for day to day use by visitor.
- liter of alcohol,200 cigarettes,
- Instruments, apparatus or appliances for Professional use.
- Photographic equipment, video cameras and other electronic goods for personal use.
The articles mentioned under c) & d) must be declared in Custom Form. If such items disposed off in Bhutan by sale or gift, are liable for customs duty.
Import and export of the following goods are strictly prohibited:
- Arms, ammunitions, explosive and military stores.
- All narcotics and drugs except medically prescribed drugs.
- Wildlife products, especially those of endangered species.
- Antiques.
