All visitors to Bhutan need a valid passport to enter the country, except for Indians. Due to the special treaty with the Indian government, Indian citizens do not need a passport to enter Bhutan but they do need to carry some kind of identification such as a driver’s license or an election card. Indians do not need visa too and can come and go into Bhutan and travel anywhere as they like but visitors from other countries must have an approved visa before they can arrive in the country. However, Indians traveling between Nepal and Bhutan do need a valid passport to cross the borders. Tourism Authority of Bhutan approves visas for the tourists and admits them only in groups.
All tourists to Bhutan must have pre-arranged itineraries that have to paid in full before they are allowed inside Bhutan. The tourists can apply for visa directly or through travel agents in Bhutan. The rates you are charged before your visa is approved includes accommodations everywhere you will go, all meals, transportation, tickets and passes to all the cultural programs wherever it is available and services of porters and licensed guides. The Royal Government of Bhutan regulates and fixes the minimum daily tariff for the tourists. One can enter Bhutan only via India, Bangladesh, Nepal and Thailand. The Bhutanese government has closed the border that touches China.
All visitors to Bhutan, irrespective of the fact that they are Indian or not, have to complete the Customs Declaration Form at the entry check posts and hand them over to Custom authorities upon arrival. Immigration slip is an important document and you must keep it carefully as you will need to hand it over to the authorities at the time of departure. Without it, you won’t be allowed to leave. It is important to keep the receipts of all the things you purchase in Bhutan, as you may need to show them to get then cleared from the custom and take them with you. Bhutanese authorities are very strict about antiques and until you have proof certifying that an item is a ‘non-antique’, you cannot take a used or old item away from the country.