Customs Clearance in Montenegro (Uprava Carina)
Customs duties in Montenegro are administered by the Revenue and Customs Administration (Uprava carina) under the Customs Law:
- Stabilisation and Association Agreement (SAA) with EU: Industrial goods originating in EU member states enter Montenegro with 0% customs duties upon presentation of an authentic EUR.1 movement certificate.
- CEFTA Agreement: Duty-free trade with Western Balkan partners (Serbia, Bosnia, North Macedonia, Albania, Kosovo).
- Third-Country MFN Tariffs: Rates range from 0.0% to 30.0% on CIF landed valuation based on the customs tariff schedule.
- Import PDV: Standard 21.0% levied on CIF customs valuation plus customs duties.
Statutory Regulatory Framework: Compliant with the Law on Personal Income Tax (Evropa Sad), Law on Corporate Profit Tax, Labor Law of Montenegro, and regulatory decrees issued by the Revenue and Customs Administration (UPC) and REGAGEN.