Moving to Montenegro — Duty-Free Household Goods

The relief is available if, before moving, you resided or had a clear intention to reside outside Montenegro for at least 12 continuous months, AND you are importing household goods you owned and used in your household for at least six months (Art. 36(1) of the Regulation). Both must hold — the 12 months relates to you, the 6 months to each item you import.

Household goods are: items for furnishing and fitting out living space; bicycles and motorcycles, private motor vehicles and their trailers, caravans, recreational craft and private aircraft and the like; household supplies corresponding to a family's normal needs, pets and riding animals, and portable instruments of the applied arts needed by the beneficiary to pursue their trade or profession (Art. 36(2) of the Regulation). NOT included: alcoholic products; tobacco and tobacco products; commercial means of transport; items used to pursue a professional activity, other than portable instruments of the applied arts (Art. 36(3)).

The import deadline runs from the registration of your residence (prebivalište) or stay (boravište) in Montenegro (Art. 37(1) of the Regulation). If you bring the goods in BEFORE registering, the relief can still be granted provided you register within six months of the date of import (Art. 37(3)), against a security whose form and amount the customs authority determines (Art. 37(4)).

The application goes to the customs office competent for your place of residence or stay in Montenegro (Art. 40(1) of the Regulation). You attach: a certificate from a Montenegrin diplomatic or consular mission, or another appropriate document, proving at least 12 months' prior continuous residence abroad; a certificate of registered residence, or proof of approved temporary residence, or a permanent settlement decision; and an inventory with the value of the household goods being imported, together with evidence of their possession and use abroad for at least six months (Art. 40(2)).

Household goods may be released for free circulation within 12 months of the day you registered your residence or stay (Art. 37(1) of the Regulation), and may be imported in several separate consignments within that period (Art. 38). Exceptionally, for justified reasons the customs authority will allow release after the 12 months have expired, on a reasoned and documented request (Art. 37(2)).

Goods released for free circulation under relief remain under customs supervision and must not be sold, otherwise disposed of, lent, pledged, hired out, used for other purposes or given as security for other obligations without first notifying the customs authority and paying the duty — for household goods this runs until 12 months from release for free circulation (Art. 195(6)(a) of the Customs Law). Acting contrary to this triggers payment of duty at the rate applicable on the day of that act, based on the type of goods and the customs value established or accepted by the customs authority that day (Art. 195(7)).