Visitors are required to fill up the Custom Form and hand over to concerned authorities on arrival. Following articles are exempted from duty :-
a) Personal affects and articles for day to day use by the visitor
b) 2 litres of alcohol, 400 cigarettes, 150 gms of pipe tobacco
c) Instruments, apparatus or appliances for professional use
d) Photogrphic 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 of gift, they are liable for custom duty.
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
Also visitors are advised to be cautious in purchasing old and used items. Custom authorities will not allow any old / used items to be taken out of the country if they have not been certified as non-antiques. Imports of plants, soils etc. are subject to quarantine regulations. These items must be cleared on arrival.