Bhutan Import Duties & Taxes Explained

Bhutan charges Customs Duty, 5% Goods and Services Tax (GST), and occasionally a Green Tax on electronics or vehicles. Your shipment is generally exempt if the total value stays below BTN 1,000, but most imports above this threshold incur duties ranging from 10% to 30% plus GST on the landed cost.

Import duty for your Bhutan shipment is calculated as a percentage of the CIF value (Cost of goods + Insurance + Freight), typically ranging from 10% to 30% for most consumer goods. Your shipment must exceed BTN 1,000 (~$12 USD) in total value to be subject to duties, and you'll also pay 5% GST on the combined value of goods plus any customs duty assessed.

Shipments with a total value below BTN 1,000 (approximately $12 USD) are generally exempt from duties and taxes. Your shipment must exceed this amount to be subject to import charges.

The standard Goods and Services Tax (GST) rate in Bhutan is 5% as of January 1, 2026. This tax is applied to the landed cost of your shipment, which includes the value of goods plus shipping, insurance, and any customs duties.

Goods of Indian origin are generally exempt from Customs Duty under bilateral trade agreements, though the 5% GST still applies. If your shipment contains items manufactured in India, you may only be liable for the GST portion.

The Green Tax is an environmental levy ranging from 1% to 5% applied to specific categories like electronics and consumer appliances. Certain items in your shipment may incur this additional charge depending on their classification.

The Department of Revenue and Customs (DRC) of Bhutan is responsible for collecting all applicable import charges. These fees are assessed upon the arrival of your shipment at the destination.

Yes, carriers like DHL or FedEx typically charge a clearance and digital filing fee ranging from BTN 500 to BTN 2,000. You should expect this additional cost when your shipment is processed by the carrier.

Used or second-hand machinery and electronics are often strictly regulated or prohibited without special permits. Ensure your shipment does not contain these items unless you have obtained the necessary documentation beforehand.

The taxable base for GST is the 'Landed Cost,' which includes the CIF value plus any applicable Customs Duties. This means your shipment's tax calculation will account for both the product cost and the duty paid.