Timor-Leste is a signatory to the World Trade Organization (WTO) Information Technology Agreement (ITA) of 1996 and its 2015 expansion (ITA II). The country joined these Agreements with its accession to WTO membership in August 2024, except for duties on products in ITA tariff lines 378 and 27, which will be eliminated in 2027 and 2030, respectively.

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.

Section 5 of the Foreign Direct Investment Regulations 2025 distinguishes between: (1) “Priority Sector Activities” in the manufacturing and service sectors listed in Schedules I and II; and (2) “Other Activities” not listed in those Schedules. As the e-commerce sector is not explicitly included in the schedules, it falls under the “Other Activities” category, for which the maximum foreign investor shareholding is capped at 74% equity (section 7).

Sections 140–145 of the Trade and Industry Rules 2023 establish Bhutan’s e-commerce licensing framework. Section 140 provides that any organisation, agency, company, or Bhutanese person aged 18 or above may obtain a licence to operate an e-commerce business. Section 141 additionally requires prior approval from the Department of Trade to operate a national e-commerce portal or platform. Under Sections 142–143, e-commerce operators, including platform operators and sellers operating through platforms, must apply for and renew an e-commerce licence using the prescribed form, and existing licence holders must add e-commerce as an activity at renewal. Section 145 further imposes platform-specific obligations, including tax compliance, notifying the competent authorities when restricted or prohibited goods are identified, and publishing service agreements and trading rules on the platform’s website.

Pursuant to Art. 463 of Bhutan’s Customs Rules and Regulations 2023, the Department of Revenue and Customs must exempt customs duty on goods imported as gifts through foreign postal parcels up to an invoice value of Nu. 10,000 (approx. USD 110), provided that: (i) the parcel does not contain alcohol, alcoholic beverages, or any prohibited or restricted goods; and (ii) the parcel contains only goods for personal use and the quantity imported is not commercial in nature. Art. 486 further provides that the rules applicable to postal parcels and courier services apply mutatis mutandis to goods purchased through e-commerce, with the duty-free allowance likewise capped at Nu. 10,000 (approx. USD 110).
This threshold is below the USD 200 de minimis level recommended by the International Chamber of Commerce (ICC).

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".

The Consumer Protection Act of Bhutan, together with the Consumer Protection Rules and Regulations and the Guidelines on E-commerce, establishes a comprehensive legal framework for safeguarding consumer rights, including transactions conducted through online platforms.

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 2025. This corresponds to "Rarely but there have been a few occasions throughout the year when the government shut down domestic access to Internet."

According to Sections 90–93 of the Information, Communications and Media Act, no person shall own or operate an ICT facility, or provide any ICT service, without a valid licence. Section 464 of the Act defines the scope of ICT services, including: (i) broadcasting services, such as mobile satellite and subscription broadcasting; (ii) information technology services, such as webcasting, e-mail, and other electronic services; (iii) Internet Protocol (IP) telephony; (iv) digital library and commercial information services; (v) network-based information and related specialised professional services provided electronically; and (vi) public switched data and other similar services. The Rules and Regulations on ICT Facilities and Services in Bhutan provide further information about this license.

According to Sections 90–93 of the Information, Communications and Media Act, no person shall own or operate a media facility, or provide any media service, without a valid licence. This requirement includes online media as defined in Section 464.

According to Section 6 of the Guidelines for Licensing of OTT Services, individuals or entities with a valid start-up licence may establish and operate an OTT platform for up to five years. Before the end of this period, OTT providers must apply to the Authority for an ICT service licence, valid for 5 years and subject to agreed terms and conditions. Licensed telecom and internet service providers are not required to obtain a separate licence to operate OTT services, but must comply with the Guidelines and seek prior approval from the Authority.

According to Section 2.1 of the Rules and Regulations for Publication, no person may publish books, newspapers, and periodicals, whether in physical form or as electronic publications, without holding a valid licence issued by the Bhutan InfoComm and Media Authority (BICMA). Section 2.4 sets out the eligibility criteria for applicants. A licence may be granted only to a person who:
(i) is a citizen of Bhutan;
(ii) is of sound mind;
(iii) is not a political party;
(iv) has not been declared insolvent or convicted of a criminal offence under Bhutanese law, unless their reputation has been restored through due process; and
(v) holds less than 5% of shares in any other media licence issued by the Authority.