Distillers Alcohol regulations in Bhutan
How to import or export liquor and spirits to Bhutan, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 18
- Legal purchase age
- 18
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Licence to make spirits (distillery and bottling)
- Licences needed
- Industrial/Business Licence for Commercial Production of Alcoholic Beverages; Conditional Food Safety Clearance; Environmental Clearance; Location Clearance
- Authority
- Department of Industry (for medium and large scale) and Regional Offices of Industry, Commerce and Employment (for small scale), MoICE
- Documents
- Project proposal (demonstrating minimum 40% value addition, raw material sourcing, and forex/export potential), Location Clearance from Dzongkhag or Thromde, Conditional Food Safety Clearance from BFDA, Environmental Clearance from Department of Environment and Climate Change (DECC)
- Fees
- not confirmed
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Licensed commercial import entities registered with the Department of Trade, and licensed manufacturers/distilleries importing bulk spirits for blending
- Licences or registrations
- Import Licence; Import/Excise Permit per consignment (Excise Form VI/VII/XVII for imports from India, or Customs permit for third countries)
- Authority
- Department of Trade (MoICE) and Department of Revenue and Customs (DRC)
- Documents
- Commercial invoice, packing list, bill of lading/airway bill, import permit application, landing certificate (for distilleries)
- Fees
- not confirmed
- Time to obtain
- not confirmed
Product and label registration
Required: no Process: There is no separate brand-registration or COLA system. Products must obtain food safety clearance and comply with pre-market food standards set by the Bhutan Food and Drug Authority (BFDA); imported…
Import rules
Import licences are issued for specific periods (typically up to 6 months per shipment/allocation); shipment-by-shipment excise and customs permits are required from DRC/RRCO; transit permits (Form X) are mandated for…
Import duty on spirits (HS 2208)
100% customs duty based on CIF value (HS 2208)
Excise and taxes
Specific excise tax of Nu 1,200 per litre of pure alcohol content (under the Excise Tax Act 2025 framework), plus 5% Goods and Services Tax (GST) effective January 1, 2026
Retail and distribution
Private licensed businesses (retail liquor outlets, restaurants, bars, and hotels); sales are prohibited before 1:00 PM (13:00) and must close by local closing hours (typically 10:00 PM or 11:00 PM); the historical Tuesday…
Online sale and delivery
restricted
Labelling
Labels must state brand name, alcoholic strength (% ABV or % vol), complete ingredient listing, net volume in metric units, country of origin, name and address of manufacturer/packer/distributor, batch/lot number, storage…
Advertising
Banned or heavily restricted; direct commercial advertising, promotion, and marketing of alcoholic beverages across domestic television, radio, print, billboards, and public sponsorships are prohibited under national public…
Legal definitions of spirits
not confirmed
Dry or restricted areas
Sale and consumption are prohibited within religious sites, monasteries, temples, and in designated perimeter zones surrounding educational institutions; temporary dry days are enforced during parliamentary elections and certain…
Recent changes
In February 2025, the Department of Industry promulgated the 'Guidelines for the Issuance of Business Licences for the Commercial Production of Alcoholic Beverages,' formalizing licensing criteria for beverages above 8% ABV…
Opportunities for exporters
While high specific excise rates and 100% customs duties elevate shelf prices, opportunities exist in supplying premium international spirits and wines to high-end tourist hotels and urban venues, as well as supplying bulk…
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Sign in to read the full guideSources
- Department of Industry - Guidelines for the Issuance of Business Licences for the Commercial Production of Alcoholic Beverages (Feb 2025)
- BBS Bhutan - No more Dry-day Tuesdays (July 2023)
- Asia News Network / Kuensel - Bhutan raises taxes on alcohol and tobacco to fight NCDs
- Movendi International - Bhutan Set To Overhaul Alcohol and Tobacco Taxation
- TTB International Trade Guidance - Bhutan Requirements
Selling into Bhutan or buying from it?