Car Shipping - Customs Regulations

Sale and Transfer of Duty Exempt Vehicles
1. Transfer of ownership of vehicles (by sale or gift) imported or acquired without payment of Customs duty and taxes to non-privileged person shall be subject to payment of Customs duty, taxes and charges.

2. Sale of such vehicles shall attract Customs Duty and taxes on depreciated value at the rate of 20% per annum on straight-line value method. The value for the purpose of allowing depreciation shall be the prevailing CIF value for similar vehicles less duties and taxes as charged by the dealer in the country at the time of effecting sale.

3. The period for the purpose of allowing depreciation shall be from the date of registration of vehicles in Bhutan. However, for used vehicles brought into Bhutan by the privileged Bhutanese nationals on duty/tax exempt basis, the date of purchase of such vehicles by the privileged personnel in the country of residence shall be taken for the purpose of allowing depreciation. Transfer of ownership of vehicle shall be effected only on payment of duty, taxes and other charges to the Department. No new registration of new vehicles or transfer of ownership of any vehicles shall be effected by the Road Safety and Transport Authority without the clearance from the Department.

4. The buyer shall be liable to pay the Customs duty and Sales tax.

5. No customs duty and Sales tax shall be levied if a vehicle is sold after a period of five years from the date of its registration.

Unauthorized Importation of Vehicles
Any third country vehicles imported without an authorization into Bhutan by any person or organization shall be confiscated without any notice.

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