The customs system of Montenegro is regulated by the Customs Law, the Law on Customs Tariff, the Law on Customs Service and the customs by-laws for the implementation of the stated regulations. The Ministry of Finance is the competent for customs policy. The Customs Administration is responsible for the implementation of customs policy. 

The objective of the Customs Administration is to provide a fast circulation of legal goods and movement of people, and security of the customs area, by efficient collection of duties in accordance with the regulations.
The following are the three strategic goals of the Customs Administration:

- Protection of the society of Montenegro;
- Collection of revenues in a correct, efficient and simple manner;
- Active assistance in promotion of legal trade.

The Customs Administration cooperates with the customs offices of other countries, based on the concluded bilateral agreements for mutual assistance in the field of Customs. These agreements represent a legal framework for exchange of information among Customs Administrations.

In accordance with the Decision on Independence of the Republic of Montenegro, the country has applied and undertaken conclusion of international agreements, which have been concluded by the federation of Serbia and Montenegro, related to Montenegro, and in accordance with the rule of law of Montenegro. Thus, Montenegro applies the previously concluded agreements regarding mutual assistance in the field of Customs. On behalf of the Government of Montenegro, the Customs Administration has concluded agreements on mutual assistance in relation to customs issues with the Customs administrations of other countries, with which there was no previous agreement.

There are applicable agreements concluded with the following countries: Poland, France, Germany, Austria, Greece, China, USA, the Russian Federation, Macedonia, Bulgaria, the Czech Republic, Romania, Hungary, Slovakia, Bosnia and Herzegovina, Italy, Turkey, Croatia, Albania, Iran, Slovenia, Moldova and Ukraine.

Apart from the above stated agreements, the Customs cooperation is conducted according to the provisions from the agreement signed between the customs administrations of Montenegro and Serbia, as well as the customs administrations of Montenegro and the United Nation Mission in Kosovo (UNMIK). 

The information system currently used by the Customs Administration is a centralized system (CIS), divided into segments, i.e. modules, depending on the purpose or customs procedures.  Applications used are divided into the following modules: Customs clearance – customs module; Transit; risk assessment; electronic data exchange – ERP and Financial module.

The applications function in the TCP/IP network of the Customs Administration. The operation of the applications has been provided in Internet surrounding of the customs bodies of Montenegro, and provided access to CIS of all organizational units of the Customs Administration.

There is a possibility for submission of electronic declarations for all stated procedures, i.e. ERP module. The purpose of the module is providing acceptance of the customs declarations for all types of customs procedures in electronic format (XML format), as well as control of the regularity of the declarations.