Import prohibition from Bhutan bars goods exported from other countries, with a machinery exception requiring documentary proof and customs verification Imports into India of goods from Bhutan that were originally exported to Bhutan from countries other than India are prohibited to prevent smuggling, with a limited exception for machinery and equipment exported via an Indian place of entry for project use in Bhutan where the importer produces the Letter of Guarantee or Bill of Import and related documents and customs officials are satisfied as to the identity of the goods.