Bhutan Customs
Visitors are allowed to import free of customs duty such as film projectors, video or sound recorders, slides or films for demonstration. the visitors have to declare all dutiable goods in the passenger declaration form and produce the same form at the time of departure.
Tourist allowance
* Spirits: One bottle not larger than one litre
* Cigarettes: 200 pieces subject to 100 percent customs duty and 100 percent sales tax