Visitors are required to complete a passenger declaration form on arrival.
The following articles are exempted from duty :-
a). Personal affects and articles for day to day use by the visitor
b). 1 litre of alcohol (spirits or wine)
c). 200 cigarettes, on payment of import duty of 200%
d). Instruments, apparatus or appliances for professional use
e). Photography equipment, video cameras and other electronic goods for personal use .

The articles mentioned under d). & e). must be declared on declaration form. If any such items are disposed in Bhutan by sale of gift, they are liable for custom duty. On departure, visitors are required to surrender their forms to the Custom authorities.

Import / export restrictions
Import and Export of following goods are strictly prohibited:
a). Arms, ammunitions and explosives
b). All narcotics and drugs except medically prescribed drugs