Customs Act of Bhutan 2017.

The objectives of this Act are to: (1) Ensure effective and efficient collection of revenue from trade; (2) Facilitate trade by promoting and providing high quality services; and (3) Ensure predictability and transparency of customs procedures.
The Act consists of 21 Chapters: 1. Preliminary; 2. Authority, Structure, Functions and Powers of The Department; 3. Customs Station and Customs Area; 4. Classification and Valuation; 5. Import And Export Restrictions and Prohibitions; 6. Levy, Liability and Exemption of Customs Duty; 7. Appointment of Courier Services and Clearing and Forwarding Agent; 8. Entry and Exit of Conveyance; 9. Import and Export; 10. Customs Clearance Procedures; 11. Warehousing; 12. Transit and Transshipment of Goods; 13. Clearance of Baggage and Passengers, and Goods by Air Or Post; 14. Assessment, Demand and Recovery; 15. Refund of Customs Duty, Fees and Charges; 16. Post Clearance Audit and Advance Ruling; 17. Record Keeping and Furnishing of Information and Documents; 18. Inspection, Investigation, Search, Detention, Seizure, Confiscation and Summon; 19. Offences and Fines; 20. Settlement of Disputes and Appeals; 21. Miscellaneous.
The Department of Revenue and Customs shall be the authority for the implementation and administration of this Act. To safeguard the national interest, the government may impose restriction or prohibition on the import or export of goods: (1) By order or by notification; (2) In accordance with other laws in force; or (3) In accordance with the international conventions, covenants, treaties, protocols and agreements duly ratified by the Parliament.