Bhutan entry permits are issued at Phuentsholing immigration office or online. Carrying a valid passport or voter ID is mandatory. Sustainable Development Fee (SDF) of INR 1,200/night/person applies for Indian nationals.
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This permit guide is extremely detailed! Skipped the long border queue at Phuentsholing Gate using online pre-permits. Thanks Yatra Sathi!
Are separate route permits required if we extend our trip from Punakha to Phobjikha valley? Highly useful article.