Bhutan Customs & Immigration
The custom regulations in Bhutan also operates under a structured approach and there is little or no leniency shown to tourists who flout rules. Usually heavy on-spot fines are levied for loss of documents.
One of the important regulations include receiving a baggage declaration form to complete when you arrive at Bhutan Paro airport. It is mandatory not to lose the form as it is required to be returned while leaving Bhutan. The main purpose of this form is to ensure that you should take back anything that you bring into the country.
Expensive items that you may be carrying such as cameras, phones and laptops need to be declared. If you are carrying equipment for commercial filming, then that would require a permit that the tour operator will acquire for you.
Duty Free & Dutiable Imports
As you may have heard Bhutan has a strict anti-smoking policy and cigarettes are rarely available and expensive inside Bhutan. This can tempt you to bring in cartons of your favorite smokes in your luggage. However, customs regulations ensure that only two cartons of cigarettes/ 2 boxes with 50 pieces each can be brought inside Bhutan but 200% duty will be charged on arrival at Paro.
You can bring in any quantity of trekking gear and other personal items. You can bring in 2 bottles of 1Liter of liquor duty free but there is no point as Bhutan has amazing quality reasonably priced liquor.
There are restrictions on number of clothing too as only ten pieces of stitched/ unstitched garments are allowed per luggage. Only one perfume bottle of 1 ounce, I kilogram of silver and 50 grams of gold are allowed. Foreign currency equal to the value of 10,000 USD can be imported.
Currencies that are accepted at Bhutan Banks are USD, EUR, HKD, GBP, JPY, CHF, SGD and AUD
All items for gifting purposes are also included in the above limits
You cannot bring the following items inside Bhutan and if they are detected at Customs, they will be confiscated (unless you have procured prior permission from Bhutan Govt) and you might land into legal trouble including being barred from entering Bhutan.
Illegal medicines/ drugs, guns and ammunition, explosives, plant based products, meat based products, hazardous materials, pornographic content, counterfeit money, animals etc. are all prohibited.
Personal arms can be brought in only if permission is taken from Royal Bhutan Army. Any import/ export of specific plants or animals or related materials require permits granted from Ministry of Agriculture. In case you wish to carry pets and animals, a travel health certificate by a recognized health regulating authority will be required. Wireless/ remote sensor technological goods need a clearance from Ministry of Communications.