Montenegro - Latest Amendments to the Tax Legislation

Customs Regulations Mainly Related to Transit Procedures Amended

In January 2019, a new Regulation for the Implementation of the Customs Law in Montenegro (“Regulation”) has entered into force.

The most significant changes relate to transit under TIR and ATA carnets. There is a new strict method of conducting the movement check for such goods, documents that should be provided to the customs authorities in order to enable them to track the movement of goods through Montenegro, and check if the transit is completed within the deadline.

Customs authorities will be obliged to inform the holder of TIR or ATA carnet on a misdemeanour or if irregularity has been committed during or in connection with the transit of goods, as well as to inform the Chamber of Commerce about the misdemeanour or irregularities within 12 months from the expiration of the carnet’s validity.

Novelties relate to the rules on determining the goods with domestic origin. In order to determine which country or territory the goods originate from, the origin shall not be taken into consideration for following neutral elements:

  • energy and fuel;
  • installations and equipment;
  • machinery and tools; and,
  • goods which do not enter or are intended to enter the final product mix.

Also, in general, if the packaging material or the packaging for goods is considered a part of the product for the purpose of classification, it shall not be considered for the purpose of origin determination.

The amendments more precisely regulate when the license and copyright fees will be included in the customs value of the imported goods. Under the Customs Law, licenses granted as a condition for the import of goods generally increase the customs value of the goods. The amendments to the Regulation provide that licenses will be regarded as a condition for the import of goods if:

  • the license should be paid to the seller or its related party;
  • the buyer paid the license under a contract with the seller; and,
  • if the buyer will not be able to purchase the goods unless it pays the relevant license fee.



The information in this document does not constitute legal advice on any particular matter and is provided for general informational purposes only.