Carrying Cigarettes and Duty-Free Items to Bhutan

As per the Tobacco Control Amendment Act of Bhutan 2014, travelers are allowed to bring in limited quantities of tobacco products strictly for personal consumption. The permissible limits are:

  • 800 sticks of cigarettes
  • 150 cigars
  • 750 grams of other tobacco products

Travelers may bring only one type of tobacco product at a time, and a valid proof of tax payment must be presented. The tax receipt is valid for one month from the date of payment. It’s important to keep this receipt with you during your stay in Bhutan, as it may be requested during inspections by Tobacco Control Inspectors.

The applicable taxes depend on the country of import:

  • From India: 100% Sales Tax
  • From other countries: 100% Sales Tax plus 100% Customs Duty

Duty-Free Allowance

Foreign visitors to Bhutan are allowed to bring in the following duty-free items as part of their accompanied baggage:

  • 2 liters of alcohol
  • 100ml of perfume
  • Personal items, gifts, or souvenirs valued up to Nu. 10,000 (approximately US$150)

Used Personal Items & Professional Equipment

Travelers may also temporarily import, without paying customs duty, the following items as long as they are for personal use and are taken back when departing Bhutan:

  • Used clothing and personal effects
  • Tools or instruments used for professional purposes
  • Personal electronic devices, such as cameras, video recorders, laptops, or sound equipment

These items must be declared on arrival using the passenger declaration form before exiting the airport. If such items are sold or gifted within Bhutan, they will become subject to customs duties.

Prohibited Items

Import and export of the following items are strictly prohibited:

  • Arms, ammunition, and explosives
  • Narcotic drugs (unless medically prescribed)
  • Products derived from endangered wildlife
  • Antiques or artifacts of cultural/religious value
  • Plants, seeds, soil, and other agricultural items (subject to quarantine clearance)

Travelers are also advised to be cautious when buying old or religious items, as exporting such goods requires a clearance certificate from Bhutanese authorities.