1 Ngultrum (BTN) = 100 chetrum (Ch). The Ngultrum is pegged to the Indian Rupee (which is also acccepted as legal tender). Notes are in denominations of BTN500, 100, 50, 20, 10, 5, 2 and 1. Coins are in denominations of BTN1, and 100, 50, 25, 10 and 5 chetrum. US Dollars are also widely accepted throughout the kingdom.

Leading foreign currencies are accepted but traveller's cheques are preferred and receive a better exchange rate. Major hotels in Thimphu and Phuentsholing, and the Olathang Hotel in Paro, will also exchange foreign currency.

American Express and Diners Club have very limited acceptability.

These can be exchanged in any branch of the Bank of Bhutan or at all BTCL hotels. Travellers are advised to take traveller's cheques in US Dollars.

None, but foreign currency must be declared on arrival.

Date	Jul
£1.00=	BTN85.21
$1.00=	BTN46.41

Mon-Fri 1000-1300. Some smaller branches may be open Saturday or Sunday for currency exchange.

The following goods may be imported into Bhutan by persons over 17 years of age or over without incurring customs duty:
400 cigarettes and 150g of pipe tobacco; 2l of spirits; personal effects for daily use, instruments or appliances for professional use and electronic equipment for personal use.

Firearms, narcotics, plants. The export of antiques, religious objects, manuscripts, images and anthropological materials is strictly prohibited (regarded as those 100 years or older) and closely monitored by the Bhutanese authorities.

Cameras, videos, mobile telephones and all other electronic equipment for personal use must be registered with the authorities on arrival and will be checked by customs on departure. All visitors must fill out a customs' form upon arrival to be immediately submitted to the customs authorities. Import of plants/soil is subject to quarantine.