All visitors are required to complete the passenger declaration form upon arrival at Paro Airport. The following articles are exempted from customs duty:
Those articles described in section (c) and (d) must be declared on the declaration form. If these items are disposed off in Bhutan by sale or gift they become liable for customs duty. On departure, visitors are required to surrender their forms to the Customs authorities. Import and export of arms, ammunition, explosives, narcotics and drugs and wildlife products are strictly prohibited.
Import/export restrictions
Import/export of the following goods is strictly prohibited:
Imports of plants, soils etc. are subject to quarantine regulations. These items must be declared on arrival. Visitors are advised to be cautious in purchasing old and used items, especially of religious or cultural significance as customs authorities will not allow any old/used items to be taken out of the country if they have not been certified as non-antique. Our advice should be sought before committing to such purchases.