In Bhutan plan demonstrates the application of establishing tourism zones, in this case based on different geographical areas which are related to different types of tourist attractions and activities. The plan also applies the concept of establishing tourism centres. An important aspect of the plan is logical staging of development during successive five-year periods. Although specified by time periods, In fact, This staging can be carried out within a flexible time frame depending on future circumstances, especially development of infrastructure. The plan reflect the strong government policy to control tourism so that any undesirable impacts on the natural and cultural environment are minimized. Controlling impacts is achieved primarily through limiting the number of tourist arrivals. In Bhutan, the limitation on tourist arrivals is maintained by requiring that all tourists come on package tours and obtain visas before arrival. This approach is in contrast to some countries which remove visa requirements