Free Baggage Allowance for Bhutanese nationals, foreign resident and diplomatic officials

414. Bhutanese nationals and foreigners above the age of 15 years residing in Bhutan and travelling by air and returning into the country is entitled to free baggage allowance within the value and quantity threshold prescribed in Annex XXXIII, without payment of Customs duty.

415. Gold and silver in the form of coins, bars or bullion including jewelry in excess of the quantity mentioned in Annex XXXIII shall require permit from the relevant agency and is subject to levy of Customs duty.

416. Baggage or goods in commercial nature shall not be considered as free baggage allowance even if the value of the goods is less than US$ 1000 or equivalent in Ngultrum.

417. For the purpose of this Regulation, a baggage is considered to be non-commercial in nature when it is occasional and consists only of goods for personal use or consumption by a traveler or by a family of traveler or to be disposed of as gifts in the country, and does not suggest by the nature or quantity that the goods are imported for commercial purpose.

ANNEX XXXIII: FREE BAGGAGE ALLOWANCE

The Bhutanese nationals or the non Bhutanese national residing in Bhutan, on their return to Bhutan from any country by air shall be allowed duty free baggage allowance as below:

Personal effects up to the assessed value of US$ 1000 or equivalent in Ngultrum subject to the ceiling prescribed below:

(a) Alcohol/Spirits – 2 bottles, each bottle not larger than one liter

(b) Perfume: 1 bottle, not larger than 2 ounces

(c) Gold (including jewellery) – 50 grams

(d) Silver (including jewellery) – 1 kilogram

(e) Clothing items: Maximum of 10 pieces each of type of clothing whether stitched or unstitched

(f) Other household or personal goods including electronics and bedding shall be limited to one piece each.

(g) Items of gifts and presents shall be included in the above free allowance.

 

Baggage Allowance for AIRCREW MEMBERS

422. Aircrew member is entitled to duty free baggage allowance only upto a value of Ngultrum 2,000 or equivalent per trip or travel.

423. The following goods shall not be permitted as an aircrew baggage:

(1) gold, silver and jewelry;

(2) alcohol products;

(3) electronic items; and

(4) goods for commercial purpose or in commercial quantity.

BAGGAGE ALLOWANCE FOR FOREIGN TOURISTS

424. A foreign tourist shall be allowed to temporarily import used personal effects and articles reasonably required for the visit, free of Customs duty.

Provided that the items imported are for personal use and is re-exported on leaving Bhutan.

425. A foreign tourist shall be allowed to import articles up to a value of Ngultrum 10,000 or equivalent for personal use or as gifts and travel souvenirs including spirit of not more than two liters and perfume of not more than 100 ml, free of Customs duty, if such articles are carried on the person or as accompanied baggage.

High Value Articles as Baggage Allowance

426. A foreign tourist shall be allowed to temporarily import following articles of high value either by submitting a written inventory list containing details of goods to the airport Customs on arrival along with an undertaking to re-export the same upon departure from the country or filling in the form prescribed in Annex XV:

(1) sound recording equipment;

(2) film projector’s slides and film for demonstration;

(3) scientific and professional equipment;

(4) instrument and appliances like video recorders.

427. For the purpose of section 426 of this Regulation, a person shall present or submit the same declaration to airport Customs at the time of departure and if a Customs official, on examination, finds discrepancy in the articles as declared on arrival, applicable Customs duty at the prevailing market rate in Bhutan shall be levied on the missing articles or items.

Sports Items as Baggage Allowance

428. A foreign tourist shall be allowed to temporarily import items for sports purposes in reasonable quantities, free of Customs duty.

Provided that the items imported must be re-exported on leaving Bhutan.

429. For the purpose of section 428 of this Regulation, a person on arrival shall present or submit a written inventory list containing details of the goods to airport Customs along with an undertaking to re-export the same upon departure from the country or filling in the form prescribed in Annex XV.

430. For the purpose of section 429 of this Regulation, a person shall present or submit the same declaration to airport Customs at the time of departure and if a Customs official, on examination, finds discrepancy in the items as declared on arrival, applicable Customs duty at the prevailing market rate in Bhutan shall be levied on the missing articles or items.

RED AND GREEN CHANNEL SYSTEM AND EXAMINATION OF BAGGAGE

436. A traveler shall use the red and green channels at the airport and submit their passenger declaration form to the Customs to facilitate clearance.

437. The use of green channel means that the traveler has nothing to declare and use of the red channel means that the traveler has goods to declare.        

438. The Customs may stop a passenger passing through a green channel and inspect the baggage.

439. Any passenger using the green channel with dutiable goods beyond the duty-free allowance or prohibited and restricted goods is liable to fines and penalties and the baggage may be seized or confiscated.

440. A passenger shall assist the Customs in the examination of the baggage to expedite the clearance.

441. A passenger shall, upon request of the Customs, open the baggage and present it for examination.

442. The Department shall not be liable for any damage to a baggage that may occur during the examination, unless the damage was caused by gross negligence or a willful act on the part of the Customs.

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