Bhutan has not signed the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

Bhutan has adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.

Bhutan has adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Signatures.

According to Section 1 of the Rules and Procedures for Imports from Third Countries, the import of goods from third countries require import licenses issued by the Department of Revenue and Customs.

According to Art. 27 of the Customs Act of Bhutan, the government may impose restrictions or prohibitions on the import of goods. Section 6.1.3 of the Bhutan Customs Manual 2024 further clarifies that the import of restricted goods requires a permit or licence issued by the competent authority. Section 6.2 provides a list of such restricted goods, which include wireless and remote sensing telecommunication and broadcasting equipment.

Pursuant to Section 8 of the Guidelines for Licensing of Over-the-Top (OTT) Services, providers must ensure that at least 60% of their content is reserved for locally produced material in order to preserve and promote culturally and socially relevant content. The Guidelines define OTT as any application or service capable of delivering digital content to the public over an internet access network.

According to Art. 27 of the Customs Act of Bhutan, the government may impose restrictions or prohibitions on the export of goods. Section 6.1.3 of the Bhutan Customs Manual 2024 further clarifies that the export of restricted goods requires a permit or licence issued by the competent authority. Section 6.2 provides a list of such restricted goods, which include wireless and remote sensing telecommunication and broadcasting equipment.

Under Section 3.1 of the "Rules and Regulations on the ICT Type Approval", all ICT equipment intended for use in Bhutan must either obtain type approval from the Bhutan InfoComm and Media Authority (BICMA) or fall within the exemptions listed in Annexure C. To secure type approval, applicants must submit a valid business licence, a manufacturer-issued declaration of conformity for the radio and telecommunications terminal equipment (RTTE), and a test report from an internationally accredited laboratory recognised by the Authority. The report must demonstrate compliance in terms of radio frequency usage, health and safety, and electromagnetic compatibility. International applicants are additionally required to provide proof of payment. Exempted equipment includes mobile and telephone handsets, data modems, RTTE embedded in personal computers, short-range wireless devices, amateur radios, broadcast receivers, vehicle components, infrared remote controls, and military equipment. Section 2.3 authorises the acceptance of test reports and data from laboratories accredited by bodies that are signatories to the International Laboratory Accreditation Cooperation (ILAC) Mutual Recognition Agreement. The Authority may also recognise compliance certificates and declarations issued under bilateral or multilateral MRAs concluded by the Authority or the government with other states or organisations. Annexure D lists recognised international standardisation bodies.

Section 7 of the Guidelines on E-commerce mandates that both platform operators and other e-commerce operators must obtain an e-commerce licence before commencing operations. Section 5 defines a platform operator as any legal person, organisation or agency that provides cyberspace, virtual places of business, transaction matching, information distribution and related services to enable independent e-commerce activities, while other e-commerce operators are entities that sell their own goods or provide their own services through a self-established website. Section 6 complements these provisions by establishing eligibility, allowing any Bhutanese citizen aged eighteen or above, as well as any Bhutanese organisation or agency, to apply for a licence, while entities seeking to operate a national e-commerce platform selling goods certified as “Made in Bhutan” are required to obtain prior approval from the Department of Trade.

Bhutan does not implement any de minimis threshold, which is the minimum value of goods below which customs do not charge duties.

It is reported that domain registration in Bhutan requires a valid trade licence for individuals applying for domain names on behalf of their company. International companies may register a ".bt" domain in their company’s name by providing documentary proof of eligibility, such as a registered trade licence. These requirements are published on the official website of the Bhutan Network Information Centre, the agency designated under Sections 352 and 355 of the Information, Communications and Media Act of Bhutan to register domain names, act as registrar, and administer and manage the country code ".bt".

Pursuant to Section 363 of the Information, Communications and Media Act, an internet service provider (ISP) shall not incur liability for merely storing content generated by third parties and made publicly accessible, provided that: (i) the ISP has no actual knowledge of any illegality associated with such content; (ii) it is not aware of facts or circumstances from which such illegality may reasonably be inferred; (iii) upon acquiring such knowledge or awareness, it acts expeditiously to remove or disable access to the content; or (iv) it lacks the technical capacity or cannot reasonably be expected, in the circumstances, to prevent public access. Section 364 further states that an ISP shall not be held liable for third-party content that is merely transmitted or routed through its systems to facilitate public access, provided it does not initiate the transmission, select the recipient, or alter the information transmitted. In addition, Section 368 permits any party who believes that material is being used without the authorisation of the copyright owner or their agent to notify the ISP of the alleged infringement.
Section 464.63 defines an ISP as any natural or legal person, or association thereof, that provides individuals and businesses with internet access and may also offer other internet-based services.

Pursuant to Section 363 of the Information, Communications and Media Act, an internet service provider (ISP) shall not incur liability for merely storing content generated by third parties and made publicly accessible, provided that: (i) the ISP has no actual knowledge of any illegality associated with such content; (ii) it is not aware of facts or circumstances from which such illegality may reasonably be inferred; (iii) upon acquiring such knowledge or awareness, it acts expeditiously to remove or disable access to the content; or (iv) it lacks the technical capacity or cannot reasonably be expected, in the circumstances, to prevent public access. Section 364 further states that an ISP shall not be held liable for third-party content that is merely transmitted or routed through its systems to facilitate public access, provided it does not initiate the transmission, select the recipient, or alter the information transmitted.
Section 464.63 defines an ISP as any natural or legal person, or association thereof, that provides individuals and businesses with internet access and may also offer other internet-based services.

Bhutan’s regulatory framework on SIM registration requires mobile network operators to collect and store users’ personal information together with proof of identity. Section 9 of the Code of Practice on Registration of Subscriber Identity Module (SIM) Cards stipulates that issuance of a SIM card requires: (a) a completed registration/application form, including a signed agreement and SIM card usage terms and conditions; and (b) a copy of the subscriber’s identity proof, as follows: (i) Bhutanese nationals: citizen ID card number, or, in the case of minors, the ID of a parent or guarantor; (ii) residents of Bhutan: resident permit number; and (iii) foreigners other than Indian nationals: passport number.
Section 9.2 further obliges service providers to maintain a register of all subscribers, both post-paid and pre-paid, and to keep a corresponding computerised database of this information.

The indicator "7.2.4 - Government Internet shut down in practice" of the V-Dem Dataset, which measures whether the government has the technical capacity to actively make internet service cease, thus interrupting domestic access to the internet or whether the government has decided to do so, has a score of 3 in Bhutan for the year 2024. This corresponds to "Rarely but there have been a few occasions throughout the year when the government shut down domestic access to Internet."