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.
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.
- 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.
The following are some of the goods that require an import license or permits from relevant authorities:
|Fire arms, ammunition explosives and explosive devices||Royal Bhutan Police and Ministry of Home and Culture|
|Live animals and their products||Ministry of Agriculture and Bhutan Agriculture and Food Regulatory Authority|
|Plant and plant materials||Ministry of Agriculture and Bhutan Agricultural and Food Regulatory Authority|
|Industrial, toxic wastes and residues and ozone depleating substances||National Environment Commission and Ministry of Economic Affairs|
|Wireless, remote sensing and broadcasting equipments||Bhutan InfoCom and Media Authority|
|Scraps||National Environment Commission and Ministry of Economic Affairs|
|Drugs and pharmaceutical products||Drug Regulatory Authority and Bhutan Narcotic Control Agency|
|Chemical and fertilizers||Ministry of Agriculture|
|Plastics packing materials||Ministry of Economic Affairs|
|Gold, silver and currency in excess of free baggage allowance||Royal Monetary Authority|