🇧🇹 수입 관세 및 세금: 부탄
간략 정보
면세 기준
$50
$50 이하 소포, 면세
부가가치세 / 소비세
15%
No VAT system. Bhutan Sales Tax (BST) at 5% applies to some goods at point of sale, not at customs.
통관 시간
3-10 일
일반 처리 시간
카테고리별 관세율
| 카테고리 | 관세율 | HS 챕터 |
|---|---|---|
| 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 |
표시된 요율은 표준 상품 기준입니다. 정확한 요율은 품목의 HS 코드에 따라 다릅니다.
통관 절차
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.
실제 예상 사항
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.
필요 서류
상업 송장 (Commercial Invoice)
품목 설명, 수량, 가격, 발송인 및 수취인 정보
포장 명세서 (Packing List)
각 소포 내용물의 상세 설명
세관 신고서 (CN22/CN23)
우편 배송에 필요
항공 화물 운송장 (AWB)
운송업체가 화물 접수 시 발행
원산지 증명서
관세 감면에 필요할 수 있음 (FTA/특혜 관세)
수출입 허가증
제한 품목용 (전자제품, 의약품, 화학물질)
수입 라이선스 요구 사항
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.
원산지 증명서
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.
자세히 보기 →금지 및 제한 물품
금지 물품
- x마약 및 불법 약물
- x폭발물 및 인화성 물질
- x무기 및 탄약
- x위조 상품
- x위조 화폐 및 문서
제한 물품 (허가 필요)
- !의약품
- !식품 및 음료
- !식물 및 종자
- !전자제품 (리튬 배터리)
- !향수 및 화장품 (용량 제한)
유용한 링크
부탄로의 인기 경로
자주 묻는 질문
What is the duty-free threshold for 부탄?
The duty-free (de minimis) threshold for imports into 부탄 is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to 부탄?
The VAT/tax rate on imports to 부탄 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 부탄?
Typical customs clearance in 부탄 takes 3-10 days. Express shipments usually clear faster.
What documents are needed to import into 부탄?
To import into 부탄, 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 부탄?
부탄 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.