Chapter I of this tool kit introduces the concept of Access and Benefit Sharing (ABS) with its various components and provides a brief history on the development of ABS. Chapter II briefly describes Bhutan’s biodiversity, and the policy and legal environment for biodiversity conservation at the national and international levels. Chapter III outlines the rationale and methodology for the development of the toolkit and specifies the intended users of this toolkit. Chapter IV describes the scope of ABS implementation in the country and the processes involved, in particular, the institutional arrangements and stakeholders; and procedures established for access and benefit sharing. Chapter V traces the history of the Bhutan Access and Benefit Sharing Fund, including the rationale for establishing the Fund and its management. Chapter VI discusses the mechanisms to monitor the access and utilization of genetic resources and/or associated traditional knowledge within the jurisdiction of the provider country as well as transboundary compliance. Chapter VII explains what biotrade means and how biotrade and ABS differ in terms of access to genetic resources and benefit sharing. Chapter VIII presents some of the pilot ABS agreements implemented in the country over the last ten years in order to enable the effective implementation of the ABS regime. Chapter IX presents some examples of ABS implementation globally. Finally, Chapter X provides an opportunity for self-assessment to check the level of understanding that this toolkit has created.