Bhutan Tobacco Import Rules
Selling/buying of tobacco and tobacco products are banned in Bhutan. However following provision allows import of tobacco and tobacco products into Bhutan for personal consumption:
Permissible quantity for import
A person may import tobacco or tobacco product for personal consumption, as per the following maximum quantity per month, at a time:
a) 200 sticks of cigarette/bidi; or
b) 30 pieces of cigar or
c) 150 grams of other tobacco and tobacco product.
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.
Payment of taxes for personal consumption for import from India
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.
Payment of taxes for personal consumption for import from countries other than India
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.