Notifications & Orders

Exemptions for Export of Agricultural Commodities to Bhutan

📄 Notification No. 3/6/2025-26 | 3rd October 2025

The Directorate General of Foreign Trade (DGFT), Ministry of Commerce & Industry, has issued Notification No. 3/6/2025-26, amending Section (I) of the 'General Note to Export Policy', Schedule-II (Export Policy), ITC(HS) 2022, with immediate effect.

Key Highlights:

• Exports of 23 agricultural commodities to Bhutan are exempted from restrictions and prohibitions.
• Commodities include: Milk and cream (fresh & concentrated), Potatoes, Tomatoes, Onions, Lentils, Tea, Wheat, Rice, Wheat flour, Edible oils (Soybean, Groundnut, Palm, Sunflower, Rape/Colza/Mustard), Processed fats and oils, Sugar, Molasses, and Salt.
• Effective immediately and until further orders.

Effect: This notification facilitates the smooth export of essential agricultural commodities from India to Bhutan, strengthening bilateral trade ties and ensuring food security.

CBIC Notifies Samrang Border Route as Connectivity With Bhutan

📄 Notification No. 43/2026-Customs (N.T.) | 06 May 2026

The Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, has issued Notification No. 43/2026-Customs (N.T.), amending the Customs Act notification No. 63/1994-Customs (N.T.) dated 21st November 1994.

Key Update:

• Through this amendment, the CBIC has added Samrang on the Bhutan border as a notified land customs route for movement.
• The route connects via the Rangia–Tamulpur–Dimakuchi motorable road, linking Samrang (India) with Samrang (Bhutan).
• This expansion facilitates smoother cross-border trade and transit between India and Bhutan.

Significance: The notification enhances connectivity and streamlines customs procedures for goods movement between India and Bhutan, promoting bilateral trade and economic cooperation.

Revised Customs Duty on Agricultural Products

The Department of Revenue and Customs, Bhutan has revised customs duty rates on select agricultural products imported from India, effective April 15, 2026.

Simplified Trade Procedures for MSMEs

The Ministry of Economic Affairs, Bhutan has introduced simplified trade procedures for Micro, Small and Medium Enterprises (MSMEs) importing goods from India.

Goods and Services Tax (GST) Update for Exporters

The Central Board of Indirect Taxes and Customs (CBIC), India has issued updated guidelines for GST refund claims for exporters to Bhutan.

Revised Business Visa Requirements

The Ministry of Home Affairs, Bhutan has announced revised business visa requirements for Indian nationals, including extended validity and multiple entry options.

Import Permit Requirements for Industrial Goods

The Department of Industry, Bhutan has updated import permit requirements for industrial machinery and equipment imported from India.

Phytosanitary Certificate Requirements for Food Products

The Bhutan Agriculture and Food Regulatory Authority (BAFRA) has issued updated phytosanitary certificate requirements for food product imports from India.

Electronic Submission of Customs Declarations

Mandatory electronic submission of customs declarations for all commercial imports at Phuentsholing, Gelephu, and Samdrup Jongkhar entry points.

Revised Valuation Rules for Imported Goods

Updated customs valuation rules for determining the assessable value of goods imported from India.

GST Exemption for Essential Medicines

Notification regarding GST exemption for essential medicines imported from India under the bilateral health cooperation agreement.

Income Tax Guidelines for Cross-Border Workers

Updated income tax guidelines for Indian nationals working in Bhutan and Bhutanese nationals working in India.