The best way to enter Bhutan is by Druk Air. The following cities are connected to Bhutan with Druk Air flights.

• India: Delhi (DEL) and Calcutta (CCU)
• Nepal: Kathmandu (KTM)
• Bangladesh: Dhaka (DAC)
• Thailand: Bangkok (BKK)
• Burma: Rangoon (RGN)

Druk Air is the only airline operating in Bhutan. As Druk Air flight can be delayed because of weather, it is advisable to keep a 24-hour gap before any onward international connections.
There are two overland entry/exit points. One is from the Indian state of West Bengal into Phuntsholing in southwest Bhutan. Four hours drive from Phuntsholing will take you to Bagdogra in the state of West Bengal (India) which is the nearest airport from from Phuntsholings. Phuntsholing serves as a convenient point for the travelers wishing to visit the Indian states of Sikkim, West Bengal along with Bhutan. The drive from Phuntsholing to Thimphu takes six hours.
The other point is Samdrup Jongkhar in the southeast, 110 km from Guwahati, India. An Inner Line Permit to enter Assam will also be required to enter/exit through Guwahati. Tashigang is six hours' drive from Samdrup Jongkhar.

There shall be no fixed charge for the number of days of delay in arrival of visitors due to weather conditions, Druk Air problems or road blocks except for minimum charge on hotel cancellation, transport and guide.
There shall be no charge for the number of days of delay in departure of visitor due to weather conditions, Druk Air problems or roadblocks. They will be charged only the actual expenses on accommodation, food, transport and other services required.

All tourists are required to pay US$ 10 per visit as Tourism Development Fund.
Land cost cancellation policy
Tour programs booked and subsequently cancelled shall be subject to cancellation charges as below:

• Within 30 days of the start: No charge
• Within 21 days: 10% of the rate
• Within 14 days: 15% of the rate
• Within 7 days: 30% of the rate
• Less than 7 days: 50% of the rate
• Cancellation without notice: 50% of the rate
• After arrival in Bhutan: 100% of the rate

For the airfare portion of your tour, you will be subject the cancellation rules set by Druk Air for purchased tickets as follows:

• Cancellation of Druk Air tickets regardless of season or number of days prior to departure are subject to at least a 15% penalty of the airfare price.
• During the peak season (March, April, May, September, October, November) Druk Air cancellations made 60 days to 30 days before departure are subject to 50% penalty of the airfare price.
• Cancellations made within 30 days prior to departure are not eligible for a refund.
• During the low season (December, January, February, June, July, August) Druk Air cancellations made 21 days to 14 days before departure are subject to 50% penalty of the airfare price.
• Cancellations made within 14 days prior to departure are not eligible for a refund.
• Passengers who fail to show up for a flight will not be eligible for a refund.
• Lost tickets are nonrefundable.
• Passengers who reschedule their flights will be subject to the following rebooking fees:
  -- 48 hours before departure: $11
  -- 36 hours before departure: $22
  -- 24 hours before departure: $33