Laws and regulations on customs warehousing?

The customs warehousing procedure is regulated under Articles 105-118 of the Customs Law and Articles 185-218 of the Decree on implementation of the Customs Law.

What is subject of customs warehousing?

The customs warehousing procedure may allow storage in a customs warehouse of the following:

• foreign goods, which at that time are not subject to import customs duties and commercial policy measures;
• domestic goods intended for export, which by storage in the customs warehouse undergo procedures applied to the export of such goods.

What is the authorization procedure?

Any person wanting to operate the customs warehouse must submit the written request containing all the particulars necessary for issuing of the authorization, with special emphasis on the present economic need for warehousing. The authorization for operation of a customs warehousing may be issued only to persons based in Montenegro or with residence in Montenegro.
The authorization shall specify the type of warehouse and conditions of its operation by the owner, types of goods which may be stored, and other obligations of the holder towards the customs office.

Type of customs warehouse

Customs warehouse may be a public warehouse or a private warehouse. Public warehouse is customs warehouse where any person may store goods. Private warehouse is customs warehouse intended for warehousing of goods belonging to the holder of the warehouse.
The user of the warehouse is obliged, according to the declaration, to store the goods and is obliged to follow the customs procedure.

Responsibilities of the warehouse keeper.

The holder of the warehouse shall be responsible for:

• ensuring that the goods stored in the customs warehouse are not taken or removed from customs control;
• fulfilling all obligations arising from customs warehousing procedure;
• fulfilling any special conditions contained in the authorization for opening customs warehouse.

The rights and obligations of the holder of the warehouse may be transferred to another entity, with the approval of the customs office.
The customs warehouse holder shall keep stock records of the goods placed under the customs warehousing procedure. The goods placed under the customs warehousing procedure shall be entered into stock records immediately after storing.
There is no time limitation for holding goods in customs warehousing procedure. In certain cases, the customs authorities may set a period in which the depositor shall assign a new customs procedure or use of the goods.


1. Request for customs warehouising procedure
2. Authorization for customs warehousing

Relevant institutions

Customs Administration
Bul. Oktobarske revolucije 128
81000 Podgorica
Tel: + 382 20 442 000