The following articles are exempt from duty:
(a) Personal effects and articles for day to day use by the visitor
(b) 1 litre of alcohol (spirits or wine)
(c) 200 cigarettes, on payment of import duty of 200%
(d) Instruments, apparatus or appliances for professional use
(e) Photographic equipment, video cameras and other electronic goods for personal use.
You have to complete the passenger declaration form on your arrival before checking out. The articles mentioned under (d) & (e) must be declared on the declaration form. If any such items are disposed of in Bhutan by sale or gift, they are liable for customs duty. On departure, visitors are required to surrender their forms to the Customs authorities.