Tax Free Allowance

This is to inform our esteemed customers, that for any goods, that is brought in through DrukBees (E-Commerce, Courier or Clearing Agent) for personal use, is exempted for tax upto the amount of BTN 10,000 (Ten Thousand), which the allowance is increased from earlier BTN 3,000 (Three Thousand).

We also would like to inform our customers, this will be only available to those who will have to provide their TPN number to us, and for those who do not provide the TPN number will not get this allowance. TPN (Tax Payer Number), can be obtained from the following link of Department of Customs website:

This will be implemented for new goods coming / entering Bhutan Checkpoints from today for our customers.

This is as per the new amended Customs Rules 2023 (Revised). As per the following sections in the updated and amended rules and regulations:


  1. Provisions laid down for post parcel and courier services under
    this Regulation is applicable mutatis mutandis to goods purchased
    through e-commerce and in such cases, the duty free allowance
    value is limited to Nu. 10000

Customs Duty Allowance for Goods Imported by Courier
Duty Free Gift allowance for Goods Imported through Authorized

  1. The Department shall exempt Customs duty on import of goods
    through authorized courier as gifts up to an invoice value of Nu.
    10000 provided that
    (1) such parcel does not contain alcohol, alcoholic beverages or
    any prohibited or restricted goods;
    (2) such parcel contains only goods of personal use and the
    quantity of goods imported is not commercial in nature.