Car Shipping - Vehicle Import to Bhutan Regulations

1. No vehicles of third country origin of any type shall be imported into Bhutan without an import license issued by the Royal Government of Bhutan.

2. Import of third country vehicles, including gifts and prizes received or won abroad, will be subject to Customs duty and Sales tax.

3. Privileged personnel of foreign Diplomatic Missions and International agencies, within 12 months of their arrival in Bhutan are permitted to import or acquire a vehicle locally on duty exempt basis.

4. Import of vehicles on duty exempt basis by eligible civil servants including those posted abroad shall be governed by Foreign Vehicle Allotment Rules 1994 or such amendments made by the Ministry of Finance from time to time.

5. Import of second hand vehicles shall not be permitted except for officials of Foreign Diplomatic Missions and International Organizations and expert who may bring in their used vehicles along with them on their transfer to Bhutan subject to re-export on repatriation as per 3 (e) below.

6. Import of used vehicles by Bhutanese nationals, temporarily stationed abroad, shall be permitted, only if the following conditions are fulfilled:
- A Bhutanese national has worked in a third country for a period of at least two years;
- The vehicle must be procured and registered in his/her name in the country of residence at least one year prior to its importation into Bhutan; and
- The vehicle procured abroad, is new and not second hand.
- Duty and sales tax applicable shall be payable.

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