National Node of the BCH
Law, Regulation or Guideline
Record information and status
Record ID
Date of creation
2009-05-05 04:48 UTC (pemadekar@gmail.com)
Date of last update
2009-08-31 00:00 UTC (andrew.bowers@cbd.int)
Date of publication
2009-09-29 20:51 UTC (andrew.bowers@cbd.int)

General Information
  • Bhutan
Title of document
Rules on Sales Tax, Customs and Excise Act of the Kingdom of Bhutan 2000
Legislative details
Type of document
  • Regulation or administrative measure
Subject areas
  • Contained use
  • Transboundary movement (import/export)
  • Transit
Brief description of the document including objective and scope:
The Rules have been framed in chronological order of the Act to make easy cross reference with the Act. All references to Parts and Sections in these Rules pertain to the Act and must be read together with the Act. These Rules have been formulated in sufficient detail to provide transparent system with simplified procedures for for easy implementation.

With the publication of these Rules, the general public will be able to understand the procedure and documentation required under these Rules much better thus resulting in better complinace and more efficient implementation.
Date of entry into force