不丹人可以从印度带入少量香烟和烟叶供自己使用，但不允许进行销售 — — 而且在公共场合吸烟时必须随时携带进口税完税凭证。
Bhutanese may bring into the country small quantities of cigarettes or tobacco from India for their own consumption, but not for resale – and they must carry the import-tax receipt with them any time they smoke in public.