It is against the law to sell or purchase cigarettes or tobacco products in Bhutan. It is, however, not forbidden to smoke in appropriate areas. You may carry a small supply for personal use.Please note a 200% duty applies to all imported tobacco products and you must show a valid receipt of purchase to avoid confiscation.
What are the duty-free allowances?
The following are the allowances per person when entering Bhutan:
1 liter bottle of spirits or wine (rigidly enforced)
250 ml of perfume
200 cigarettes or 50 cigars or 250 grams tobacco, 200% duty fee will apply to bring cigarettes and tobacco products into Bhutan. If you do not have your receipt,you will not be able to bring it into Bhutan.
Currency – no restriction
Gifts/Souvenirs– no restriction