Aviation and Logistics

Goods and aircraft reach the Gelephu Mindfulness City through customs airports, customs stations and free trade zones that sit outside the customs territory, and a carrier's tax position is fixed the moment its aircraft calls at Gelephu. Basnet Law Pte.

Customs compliance under the Customs Act 2025, including declarations that must give "a full and true account" and the offences for false declarations and fraudulent evasion.

Structuring operations around customs airports, customs stations and free trade zones, which sit outside the "customs territory" as the Act defines it.

Licensed warehouse, manufacturing and duty-free licence applications, and drawback claims on re-export.

Tax advice for non-resident carriers, whose profits from passengers, mail, livestock or goods loaded in GMC are treated under the Income Tax Act 2025 as accruing in GMC, with the transhipment exception and the certificate-based assessment method.

Aircraft and equipment finance, including registration of charges over aircraft within 30 days under the Companies Act 2025.

Carriage, freight forwarding and warehousing contracts under GMC law, with the risk and property rules of the Sale of Goods Act 2026.

Airlines and charter operators planning services to Gelephu. Freight forwarders, 3PLs and customs brokers. Warehouse and free trade zone operators. Lessors and lenders financing aircraft and logistics assets.