Arriving Passengers:
All arriving passengers are required to complete the passenger arrival form to be presented at the Customs Counter. Passengers with nothing to declare are permitted to pass through Green Channel whereas passengers clearing through Red Channel should declare their dutiable goods in the passenger declaration form.
Baggage inspections by the Customs Officials are carried out randomly for both Green and Red channels. Passengers should note that false declarations will be liable for fines and penalties.
A visitor will be allowed to import free of customs duty and tax, used articles of personal effects, and alcoholic beverages of one bottle not more than one liter.
Import of dutiable goods by a visitor for personal use should be declared in the passenger arrival forms. It is reminded that these goods will be verified on departure. If any of the items declared in the form is found missing, it will attract duty and taxes at the prevailing market rate in Bhutan.
Import of the following goods are prohibited:
1. Narcotics, psychotropic drugs, and substances.
2. Pornographic materials.
3. Antiques.
Imports of the following goods are strictly restricted:
1. Arms, ammunition, explosives, and military stores.
2. Drugs and pharmaceutical products.
3. Used and second-hand goods, machinery, and equipment.
4. Gold and silver over free baggage allowance.
5. Live animals and their products or by-products.
6. Plants and plant materials.
7. Chemicals and fertilizers.
Departing Passengers:
Visitors on their departure from the country should show their declaration forms to Customs Counter for Verification.
Exports of the following goods are prohibited:
1. Narcotics, psychotropic drugs, and substances.
2. Pornographic materials.
3. Antiques.
Exports of the following goods are strictly restricted:
1. Arms, ammunition, explosives, and military stores.
2. Drugs and pharmaceutical products.
3. Used and second-hand goods, machinery, and equipment.
4. Gold and silver excess of free baggage allowance.
5. Live animals and their products or by-products.
6. Plants and plants materials.
7. Chemicals and fertilizers.
8. Telecommunication equipment.
Passengers carrying more than US$ 10,000 or its equivalent will have to declare it at the customs at the entry and exit point. Any imported goods exported out of Bhutan for replacement or repairs will attract customs duty and taxes on value addition and services charge, provided it was declared to the customs at the time of export.