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

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".

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, which is granted for five 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.