Food & Beverage Processing

Food and beverage processing in the Gelephu Mindfulness City sits within the Agri-Tech and Forestry priority industry, which GMC describes in terms of high-value processing of the agricultural base, and it borders the Green Energy and Technologies pillar where processing needs clean power at scale. The Customs Act 2025 shapes the operating model more than any other statute: goods manufactured in GMC attract excise duty at rates set by Gazette order, a manufacturer or bottler of dutiable goods needs a manufacturing or bottling licence, dutiable imports arriving by air or road are first deposited in a free trade zone, and duty paid on imported inputs can be recovered by drawback where the product is exported within twelve months. Bhutan's sales tax and tariff classification apply in GMC through the Application of Laws Act 2024. A processor is formed under the Companies Act 2025, pays company tax at 15%, and may seek founders company approval before 31 December 2030 where the activity is new to GMC at scale. Goods sold in the course of business carry implied terms of satisfactory quality and fitness under the Sale of Goods Act 2026, and those terms cannot be excluded against consumers under the Unfair Contract Terms Act 2026. The sector is governed by this general framework.

Basnet Law Pte. Ltd. advises processors on company formation and priority-industry alignment, manufacturing, bottling and warehouse licences and drawback claims under the Customs Act 2025, site leases through the Economic Development Group, founders company applications, sourcing, supply and distribution agreements under the 2026 Acts, brand protection through company and business name registration, work passes, and disputes. We help processors build an operating model that fits the customs regime and protects commercial value across the value chain.