Bhutan customs rules & duty-free allowances

Last reviewed July 2, 2026·Official source

Bhutan's high-value tourism policy means your daily tariff already covers most duties, but customs strictly enforces tobacco declaration and a 100% tax. Over-declaring is safer than under-declaring. These rules apply to all non-resident adult travellers arriving in 2026.

Duty-free allowances

Alcohol
1.0 L
1 litre of spirits (over 22% ABV) OR 2 litres of wine or beer. Must be 18+. Value up to BTN 1,000 (~USD 12).
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,000
Declare cash or equivalent monetary instruments exceeding BTN 800,000 (~USD 10,000) on the Customs Declaration Form (CDF).
Goods duty-free
$800
Duty-free allowance for personal effects and gifts up to BTN 64,000 (~USD 800). Above that, duty is 30% flat on the excess value.

Prohibited — banned from import

  • Narcotic drugs and psychotropic substances (including cannabis, heroin, cocaine, and synthetic drugs)
  • Pornographic materials (including digital files)
  • Firearms, ammunition, explosives, and weapons (including air guns and pepper spray)
  • Counterfeit currency, coins, and goods infringing intellectual property rights
  • Endangered species and products (e.g., ivory, rhino horn, tiger parts) under CITES
  • Pork and pork products (due to African Swine Fever)

Restricted — allowed with a permit or declaration

  • Medicines containing codeine, morphine, or other controlled substances (require prior approval from the Bhutan Drug Regulatory Authority)
  • Drones and unmanned aerial vehicles (require a permit from the Ministry of Information and Communications)
  • Satellite phones and radio transmitters (require a license from the Bhutan InfoComm and Media Authority)
  • Cultural artifacts and antiques (require an export permit from the Department of Culture)
  • Live plants, seeds, and soil (require a phytosanitary certificate and import permit)

Arriving: red vs green channel

After landing at Paro International Airport, proceed to the customs hall. If you have nothing to declare, use the Green Channel. If you have dutiable goods or prohibited/restricted items, use the Red Channel. You must complete a Customs Declaration Form (CDF) regardless of channel.

Bringing medication

Personal medications for up to 30 days are allowed without a prescription. For longer stays or controlled substances (e.g., strong painkillers, sedatives), carry a doctor's prescription and a letter explaining the condition. Some common Western drugs like codeine-containing painkillers are controlled; check with the Bhutan Drug Regulatory Authority before travel.

Food, plants & animal products

All food, plants, seeds, meat, dairy, and animal products must be declared. Fresh fruits, vegetables, and meat are generally prohibited without a phytosanitary certificate. Import of pork and pork products is banned due to African Swine Fever.

Rules worth knowing

Daily Tariff Covers Most Duties

Bhutan's high-value, low-impact tourism policy means your daily tariff (minimum USD 200-250 per day) already includes most customs duties on personal effects. You do not need to pay extra duty on items within the tariff's scope.

Strict Ban on Plastic Bags

Bhutan banned plastic bags in 1999. Do not bring single-use plastic bags or packaging. Customs may confiscate them and impose a fine.

No Duty-Free Shops at Paro Airport

Paro International Airport has no duty-free shops. Purchase your duty-free allowances before arrival or at the airport of departure. You must carry them in your hand luggage.

Frequently asked questions

Yes, but you need a permit from the Ministry of Information and Communications. Apply at least 30 days before travel through your tour operator. Drones are restricted in protected areas and near dzongs (fortresses).
Codeine is a controlled substance in Bhutan. You must carry a doctor's prescription and a letter explaining your condition. For quantities over 30 days, you need prior approval from the Bhutan Drug Regulatory Authority (contact via your tour operator).
Personal electronics like cameras, laptops, and smartphones are generally allowed duty-free if they are for personal use and within the BTN 64,000 (~USD 800) goods allowance. However, if you have multiple high-value items (e.g., two laptops), customs may ask you to pay duty on the excess.
There is no limit on bringing ngultrum into Bhutan, but amounts over BTN 800,000 (~USD 10,000) must be declared. Indian rupees are also accepted (pegged to the ngultrum), but notes of INR 500 and 2,000 are not legal tender in Bhutan.
Yes, but all food items must be declared. Packaged, commercially sealed snacks are usually allowed. Fresh fruits, vegetables, and homemade food are prohibited. Avoid any meat products, especially pork.
Customs officers actively check for undeclared tobacco. If caught, the tobacco is confiscated and you may be fined up to BTN 5,000 (~USD 62) or face prosecution. Always declare tobacco on the CDF and pay the 100% tax.
Yes, you can bring up to 1 litre of spirits or 2 litres of wine/beer duty-free. If you bring more, the excess is subject to 100% duty. Hotels and restaurants serve alcohol, but it is expensive due to high taxes.

Official source

Department of Revenue and Customs, Ministry of Finance, Royal Government of Bhutan

For guidance only. Customs allowances and prohibited-item lists change without notice — always confirm with Department of Revenue and Customs, Ministry of Finance, Royal Government of Bhutan before travelling.