• 2 Cartons of Cigarettes - subject to 100 percent Customs Duty and 100 percent Sales Tax
• 2 boxes or 50 pieces subject to 100 percent Customs Duty and 100 percent Sales Tax
• 2 bottles of alcoholic spirits - each bottle not larger than one litre
• 1 bottle of perfume up to 2 ounces
• 50 grammes of Gold
• 1 kilo of Silver
• Maximum of 10 pieces of clothing whether stitched or unstitched
• Other household or personal goods including electronics and bedding shall be limited to one piece each. Video cameras and photographic equipment can also be freely imported into the country.
*Items of gifts and presents shall be included in the above free allowance.
• Most foreign currency can be imported or exported up to the equivalent of 10,000 USD.
• Illegal drugs
• Guns, explosives and ammunition
• Knives and deadly weapons
• Plant and plant products
• Meat and meat products
• Pets and animals
• Religious or rare cultural artefacts
• Hazardous materials
• Counterfeit money and goods
• Pornographic material
• Any other goods which are prohibited by any laws or international conventions or treaties to which Bhutan is a signature
• All arms and ammunition are prohibited from entering the country unless special permission has been granted from the Royal Bhutan Army.
• Plant and plant materials will require permission from the Ministry of Agriculture before being granted permission to enter the country.
• Animal and animal products will also require permission from the Ministry of Agriculture to enter the country. All cats, dogs and other pets will also need a travel health certificate clearing the creature of any potential infection or contamination.
• Wireless and remote sensing telecommunications equipment will need a permit from the Ministry of Communication.