If you intend to smoke a cigarette in Bhutan, think again – there are very harsh restrictions about the purchase and smoking of tobacco products. Bhutan first banned the sell of tobacco in 2004, claiming that it contradicted the teachings of Buddhism. You can receive up to 3 years in jail for smuggling it into the country. If brought in legally, you are charged a hefty tax (anywhere from 100-200%) and then given a receipt that is valid for only 30 days and must be on your person at all times if you intend to smoke in public. Moreover, you can only bring in 200 cigarettes, 30 cigars or 150 grams of chewing tobacco.
Tourism Council of Bhutan: http://www.tourism.gov.bt/