Customs Rules and Regulations of Bhutan 2017.

These Rules and Regulations are enated in accordance with the Customs Act of Bhutan 2017.
The Department shall enforce restriction or prohibition on the import or export of goods under section 27 of the Act. An import or export of restricted goods must be accompanied by a permit issued by the relevant agency and such permit shall be submitted to the Department. The categories of restricted and prohibited goods are as provided in Annex V. Prohibited goods include: animals and plants classified as endangered species and their parts and products; Restricted goods include: Live animals and their products or byproducts; Plant and plant materials; Forestry products (flora and fauna) ; Industrial and toxic wastes and residues; Ozone Depleting Substances (ODS); etc.