Travelers can carry the following items for personal consumption only 200 pieces cigarettes; 30 pieces of cigars or 150 gram of other tobacco. A person importing tobacco products for personal consumption from countries other than India shall pay 100 percent sales tax and 100 percent customs duty and only 100% sales tax if imported from India. 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:

• Arms, ammunition and explosives
• All narcotics and drugs except medically prescribed drugs
• Wildlife products, especially those of endangered species
• Antiques
• Import of plants, soils etc. are subject to quarantine regulations.

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.