All tourists are required to complete the passenger declaration form on arrival at Paro Airport. The following articles are exempted from customs duty:
a) 2 Litres of alcohol,150gms of pipe tobacco and 400 cigarettes.
b) Instruments, appliances or apparatus for professional use.
c) Photographic equipment, video cameras and several other electronic goods.
Those articles described in section (b) and (c) must be declared on the declaration form. If the above mentioned items are disposed off in Bhutan by gift or sale they become liable for customs duty. When leaving the country, visitors are required to surrender their forms to the Customs authorities.
Import/export of the following goods is not allowed
- Arms, explosives and ammunitions
- All narcotics and drugs other than medically prescribed drugs
- Wildlife products, specifically those of endangered species.
Imports of plants and soils are subject to quarantine regulations. These items must be declared with arrival. Visitors are advised to be very cautious in purchasing old and used items, especially which are of religious or cultural significance, as because customs authorities will not allow any old/used items to be taken out of the country if they have not been certified as non-antique. Our advice should be taken before committing to such purchases.