Customs
Customs & Excise
Montenegro's customs system, imports and exports, EORI number, import VAT, excise duties on alcohol, tobacco and energy products.
5-15 days (EORI registration)
Depends on goods
5 steps
Procedure
Without a customs number you cannot import or export. The application is submitted to the Customs Administration with supporting documents.
Business entity5-10 days
Company registration certificateTINAuthorisation of responsible person
Required Documents
- EORI number (customs identification number)
- 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, EORI registration
- Tax Administration of Montenegro
Import VAT, excise duties
- eUprava
Electronic applications
Average customs duty rates
| Category | Rate |
|---|---|
| Industrial products | 0-15% |
| Agricultural products | 0-30% |
| IT equipment | 0% |
| Automobiles | 0-10% |
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.