Alcohol regulations in Bhutan

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

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

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 consignments are inspected for compliance at port of entry.

Authority

Bhutan Food and Drug Authority (BFDA)

Documents and samples

Certificate of analysis, product ingredient and specification sheet, sample label artwork

Fees

not confirmed

Renewal

not confirmed

Time to obtain

not confirmed

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 consignments passing through Indian transit corridors; landing certificates are recorded at entry posts and destination warehouses; duty-free traveler allowance is restricted to 2 litres (maximum two 1-litre bottles).

100% customs duty based on CIF value (HS 2208)

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

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 nationwide 'dry day' restriction was abolished on July 4, 2023.

restricted

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 instructions, and mandatory statutory health warnings.

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 health and alcohol control frameworks.

not confirmed

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 national/religious observances.

• 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 following a government cabinet directive.
• Comprehensive overhaul of alcohol taxation, replacing the former 200% tax with a combined structure of 100% customs duty, a specific excise duty of Nu 1,200 per litre of pure alcohol, and a 5% Goods and Services Tax (GST) implemented on January 1, 2026.
• The lifting of the Tuesday dry-day policy in July 2023 remained established, cementing legal weekday sales for licensed bars and retail liquor shops.

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 spirits and malt bases to domestic distilleries for local blending.

• Bhutan Food and Drug Authority (BFDA)
• Department of Industry, MoICE
• Department of Trade, MoICE
• Department of Revenue and Customs (DRC)

1. Department of Industry - Guidelines for the Issuance of Business Licences for the Commercial Production of Alcoholic Beverages (Feb 2025)
2. BBS Bhutan - No more Dry-day Tuesdays (July 2023)
3. Asia News Network / Kuensel - Bhutan raises taxes on alcohol and tobacco to fight NCDs
4. Movendi International - Bhutan Set To Overhaul Alcohol and Tobacco Taxation
5. TTB International Trade Guidance - Bhutan Requirements