The Kingdom of Bhutan remained largely cut off from the rest of the world up until the early 1960’s. Entering the country was difficult as it was only accessible by foot from two main entry points, one in the North and another from the South. The Northern route was through Tibet, crossing high mountain passes that were inaccessible throughout the winters. The second entry route from the South came through the plains of Assam and West Bengal. The high, frozen passes in the North and the dense, jungles in the South made it extremely difficult to enter the country.
A valid passport is required for all nationals except Indians.
CUSTOMS AND REGULATION
The Bhutanese authorities strictly prohibit the export of any religious Antiquity or antiques of any type. All personal electronics, Cameras, Video Cameras, Computers and personal electronic equipment may be brought into the country but they must be listed on the customs form provided on arrival at Paro and will be checked on departure. Two liters of Alcohol and reasonable quantity of cigarettes may be brought in to the country without duty.
WHAT TO WEAR
Due to wide range of temperature and climatic conditions, it is advisable to bring appropriate clothing. From May to September normal traveling cloths plus a light woolen sweater or a light jacket and a light walking boots are sufficient. From November to end of April, you will need very warm cloths including underwear or woolen tights to wear under trousers, thick socks, strong boots and down jacket.
You will be offending people if you walk around in skimpy or tight fitting clothes. Although there are normally opportunities to wear skirts or loose trousers, men should not wear singlets. During visit of monasteries, Dzongs and other religious sites, you should not wear shorts and hats.
The following is a fairly exhaustive list of what you should pack for the trip:
Clothes as per season, sunglasses/spare glasses or contact lenses, pair of casual shoes, washing kit, shaving kit, towel, hat umbrella, camera, film and accessories, maps, insect repellent, hand cream, small sewing kit & safety pins, torch or flash light with spare batteries, mirror, sun screen cream, lip salve or soluble aspirin, antiseptic cream, preparation for the relief of sunburn. You may not be tuned to the Asian drugs so it is always better to bring own brand.