Bhutan Custom
Question: Am I allowed to bring cigarettes & alcohol into Bhutan?
Answer: Yes, all foreigners are allowed to bring with them one litre of alcoholic spirit and up to 200 sticks of cigarettes OR 30 pieces of cigars.
*Do note that all cigarettes all be subjected to 100 percent customs duty and 100 percent sales tax (Nominally 1,600Nu per carton). Travellers should declare their dutiable items at custom and pay the admissible taxes.
Tourist Duty Free Allowance into Bhutan
a. Spirits: 1 bottle not larger than one litre
b. Cigarettes: 1 carton (containing 200 pieces) subject to 100 percent customs duty and 100 percent sales tax (nominally at 1,600 Nu per carton)