All arriving passengers and visitors are required to fill in the required details and submit the customs declaration from upon arrival at the Paro Airport.

Tourists

Visitors are allowed to import temporarily free of customs duty her/his personal and articles of high values such as sound recording equipment, film projectors, slides and film for demonstration, professional equipment, instrument and appliances like video recorders, provided that the visitors on arrival declare all dutiable goods in the passenger declaration from and produce the same form at the time of departure if these items are disposed become liable for customs duty.

Visitors are advised to be cautions while purchasing old and used items, especially of religious or cultural significance as customs authorities will not allow any old/used items to be taken out of the country unless certified as non-antique.

Tourists allowance

• Spirits: One bottle not larger than one liter
• Cigarettes: one carton (containing 200 pieces) subject to 100 percent customs duty and 100 percent sales tax

Free baggage allowance

Bhutanese nationals, other national working as a regular employee in Bhutan and resident in the country are permitted to bring in personal items upto the assessed value of USD 1000 without payment of duties and taxes, subject to the ceiling prescribed below:

• Spirits: Two bottles, not larger than one litre
• Perfume: One bottle, not larger than two ounces
• Gold:50 grams
• Silver: One Kilogram
• Clothing: Maximum of 10 pieces of each type
• Other household or personal goods including electronics and bedding are limited to one piece each
• Cigarettes: One carton (containing 200 pieces) subject to 100 percent customs duty and 100 percent sales tax.

Restricted Goods

The following are some of the goods that require an import license or permits from relevant authorities: