The following articles are exempted from duty:
You have to complete the passenger declaration form at your port of entry. Visitors are advised to be cautious in purchasing old and used items, especially of religious or cultural significance, as such items may not be exported without a clearance certificate. If importing any items to Bhutan which are for sale or gift, they may be liable for customs duty. On departure, visitors are required to fill out a departure form, which will be asked for by customs authorities.
Import/Export of the following goods in strictly prohibited:
Imports of plants, soils etc are subject to quarantine regulations. These items must be cleared on arrival.