Chewing gum import duty into Bhutan
Indicative MFN duty, preferential FTA rates, and VAT/GST for HS 1704.10 (chewing gum) entering Bhutan.
MFN duty
10%
Applies if no FTA
Lowest preferential
0%
From India
VAT / GST
7%
Standard rate
Preferential rates by origin
Sorted by lowest rate first. 1 FTA pair found for HS 1704.10 into Bhutan. Preferential rates usually require a Certificate of Origin.
| Origin | Preferential rate | MFN rate (compare) |
|---|---|---|
| 🇮🇳 India | 0% | 10% |
Frequently asked
What is the MFN import duty for HS 1704.10 into Bhutan?+
The MFN (Most Favoured Nation) duty rate for chewing gum (HS 1704.10) into Bhutan is 10%. This is the standard rate applied when no Free Trade Agreement preference is claimed. Source: WITS TRAINS (UNCTAD methodology).
Are there preferential FTA rates for chewing gum into Bhutan?+
Yes — 1 bilateral preferential rate has been recorded for HS 1704.10 into Bhutan, based on existing trade agreements. The lowest rate is shown above. To claim a preferential rate, your shipment usually needs a Certificate of Origin documenting that your product satisfies the agreement's Rules of Origin.
Does Bhutan charge VAT or GST on imports?+
Bhutan applies a standard VAT/GST/consumption-tax rate of 7% on imported goods. VAT is calculated on the CIF value plus duty. Some food products may qualify for reduced VAT rates depending on category — check with Bhutan's tax authority for product-specific exemptions.
How is the landed cost calculated for HS 1704.10 into Bhutan?+
Standard formula: Landed Cost = Product Value (CIF) + Duty + VAT. Duty = CIF × duty rate (use preferential if you have a Certificate of Origin, else MFN). VAT = (CIF + Duty) × VAT rate. The calculator on this site applies the formula automatically — open the "Calculate landed cost" link below and enter your product value to see the breakdown.
Is this duty rate binding?+
No. The rates shown are indicative for planning purposes. Bhutan customs makes the final classification and duty determination at the time of import, often based on 8- or 10-digit national tariff codes (the international HS standard is 6-digit). For high-value shipments, file an advance ruling with Bhutan's customs authority before first shipment.
What HS code should I use for chewing gum?+
HS 1704.10 (Chewing gum) is the 6-digit international code. Bhutan may use an 8- or 10-digit national subdivision under this 6-digit parent — your destination customs broker will refine the code based on your exact product specification.
Calculate landed cost
See total landed cost for HS 1704.10 into Bhutan
Enter origin and product value to see duty + VAT + total.
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Indicative.Rates from WITS TRAINS (UNCTAD methodology). Final duty depends on the destination country's 8 or 10-digit national tariff, Rules of Origin, and specific product characteristics. For binding confirmation, file an advance ruling with Bhutan's customs authority.
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