Travellers can carry the following items for personal consumption:
200 cigarettes; 30 pieces of cigars or 150 gram of other tobacco
A person shall be allowed to import only one tobacco or tobacco product at a time as stated above. A proof or receipt of tax payment shall be valid only for one month from the date of payment of tax. A person importing tobacco and tobacco products from India for personal consumption shall pay 100% Sales Tax and at such rate as may be revised by the Board from time to time. A person importing tobacco and tobacco product from countries other than India for personal consumption shall pay 100 percent sales tax and 100 percent customs duty and at such rate as may be revised by the Board from time to time.
Note: While in Bhutan, visitors must retain the tax receipt to present to, if you encounter any checking by Tobacco Control Inspector.
Import/export of the following items is strictly prohibited:
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.