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Customs

Customs & Excise in Montenegro

Montenegro's customs system, imports and exports, registration of economic operators with the customs authority, import VAT, excise duties on alcohol, tobacco and energy products.

5-15 days (registration with the customs authority)
Depends on goods
5 steps
Updated: 14.08.2026

Key facts

  • Customs duty: 0–15% industrial goods, 0–30% agricultural goods, IT equipment 0%.
  • Customs duty and import VAT are paid on the day of customs clearance.
  • Excise applies to importers/producers of alcohol, tobacco and energy products.
  • Registration and declarations: the customs authority; VAT and excise are assessed at clearance.

Procedure

Economic operators established in Montenegro register with the customs office competent for the place where they were founded (Art. 9(1) of the Customs Law). Operators without a seat in Montenegro register with the office where they first lodge a declaration or request (Art. 9(2)). Persons who are not economic operators do not register unless otherwise prescribed (Art. 9(3)).

Business entity5-10 days
Company registration certificateTINAuthorisation of responsible person

For each import/export a customs declaration, supplier invoice, transport documents (CMR, B/L), and certificates of origin (if applicable) are required.

Importer/exporter or customs agent1-2 days
Customs declarationCommercial invoiceTransport documentation (CMR, B/L)Certificate of origin (if applicable)

The declaration is submitted electronically to the Customs Administration. For more complex procedures, engaging a customs agent/freight forwarder is recommended.

Importer / customs agent1 day
Customs declaration

Customs rates depend on the type of goods and country of origin (average 5-10%). Import VAT is calculated on: customs value + duty + excise. Reduced or zero rates may apply for goods from EU/CEFTA/Turkey.

ImporterOn the day of customs clearance
Customs clearance decisionPayment confirmation

VAT paid on imports can be deducted as input tax if you are a VAT payer.

If you import or produce excisable goods (alcohol, tobacco, energy products, sugar-sweetened soft drinks), you must register in the Excise Taxpayer Register.

Business entity5-10 days
Excise taxpayer registration application

Average customs duty rates

CategoryRate
Industrial products0-15%
Agricultural products0-30%
IT equipment0%
Automobiles0-10%

Additional notes

Montenegro has free trade agreements with the EU, CEFTA countries and Turkey -- reduced or zero duties for goods from those countries.

Goods in free zones are exempt from customs duties and VAT until released into free circulation.

Required Documents

  • Proof of registration with the customs authority (Art. 9 of the Customs Law)
  • Customs declaration
  • Commercial invoice
  • Transport documentation (CMR, bill of lading)
  • Certificate of origin of goods
  • Company registration certificate and TIN

Legal Basis

Competent Institutions

  • Customs Administration of Montenegro

    Customs clearance and registration of economic operators (Art. 9 of the Customs Law)

  • Tax Administration of Montenegro

    Import VAT, excise duties

  • eUprava

    Electronic applications

Related guides

Customs & VAT on Parcels to Montenegro

No duty under €150 — but VAT still applies. Gifts up to €45 are free of both. Traveller allowances €300 / €430

VAT in Montenegro — rates & filing

4 rates: 21/15/7/0%, €30k threshold, monthly filing by the 15th, registration in 7 days

Used Vehicle Transfer Tax in Montenegro

New law since 8 Nov 2025 — 5 % rate, paid by the buyer, request within 15 days, payment 10 days after the decision