CSIs importing machinery/equipment, raw materials or primary packaging materials from third countries are eligible for sales tax and customs duty exemptions as per the Rules on Fiscal Incentives Act of Bhutan. However, these exemptions are subject to recommendation from the Department for the CSIs. 
Required Document: 
  • Small scale License copy or Cottage Scale Registration Certificate
  • Import license copy
  • Other documents to validate the fulfillment of conditions laid in the Rules on Fiscal Incentives Act.