In the process of undertaking the baseline study of Trade and Transport Facilitation Monitoring Mechanism (TTFMM) in Bhutan, six studies are carried out to provide multiple facets of trade and transport facilitation covering export and import of specific products, corridors and border crossings. A synthesis report is also produced based on five study reports. The current report is focused on business process analysis of import of light motor vehicles from countries other than India via Kolkata Port. It is a stand-alone document itself and the 4th report of a series of 6 studies on TTFMM in Bhutan. It feeds the TTFMM synthesis report.