🇧🇹 Import Customs & Duties: Bhutan
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
No VAT system. Bhutan Sales Tax (BST) at 5% applies to some goods at point of sale, not at customs.
Clearance Time
3-10 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 10-20% | 85 |
| Clothing | 20-30% | 61-62 |
| Footwear | 20-30% | 64 |
| Food & Beverages | 5-30% | 01-24 |
| Machinery | 5-10% | 84 |
| Cosmetics | 20-30% | 33 |
| Books | 0% | 49 |
| Toys & Games | 10-20% | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
Department of Revenue and Customs (DRC) manages Bhutan's customs. RAMIS (Revenue Administration Management Information System) used for electronic processing. Most imports enter via Phuentsholing border crossing from India. India-Bhutan Free Trade Agreement allows duty-free imports for most Indian goods.
What to Actually Expect
Land-locked Himalayan kingdom. Almost all imports transit through India. Very limited international shipping options, DHL is the main express carrier. Remote location means long delivery times. Customs can be slow due to limited staff and infrastructure. Phuentsholing crossing can be backed up during monsoon season.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import license required for most goods except from India. Alcohol and tobacco heavily taxed. Some items banned to protect Gross National Happiness policies. Vehicles face very high duties.
Certificate of Origin
Issued by Bhutan Chamber of Commerce and Industry (BCCI). India-Bhutan FTA certificates for duty-free trade with India. SAFTA preferential certificates for regional trade.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to Bhutan
Frequently Asked Questions
What is the duty-free threshold for Bhutan?
The duty-free (de minimis) threshold for imports into Bhutan is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Bhutan?
The VAT/tax rate on imports to Bhutan is 15%. VAT applies to: No VAT system. Bhutan Sales Tax (BST) at 5% applies to some goods at point of sale, not at customs.
How long does customs clearance take in Bhutan?
Typical customs clearance in Bhutan takes 3-10 days. Express shipments usually clear faster.
What documents are needed to import into Bhutan?
To import into Bhutan, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Bhutan?
Bhutan prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.