Customs

In this part of the CEFTA Web Portal you will find the most important customs import/export procedures separately for each CEFTA Economy. Procedures include but are not limited to: 1.The location of customs clearance offices; 2.The working hours in each office; 3.The procedures to follow based on the destination of your goods; 4.The documents to present to customs authorities for obtaining approval for the relevant destination; 5.The officially approved documents given to you by customs authorities in each case; 6.The procedures followed by customs authorities for calculating the customs value of your goods; 7.The definition of rules of origins determining customs preferential or non preferential tariffs; 8.The Free Trade Agreements signed by each CEFTA Economy with the other signatories. In cases where the final destination of goods is one of the CEFTA Economies, please refer to the import procedures section of this Economy on this portal. In cases where goods transit through different economies before arriving to their final destination, please refer to the transit procedures of these economies. If goods exit one of the CEFTA Economies included in this site, please refer to the export procedures for the relevant Economy.



Albania
Bosnia and Herzegovina
North Macedonia
Moldova
Montenegro
Serbia
Kosovo*


Customs Valuation

What is customs valuation?

N/A

Laws and Regulation

The customs value of goods is regulated under Articles 29-45 of the Customs Law and Articles 68-98 of the Decree on implementation of the Customs Law.

Determination of customs base

The Customs Law defines the following methods for determining the customs value of goods:
Method 1: Transaction value method;
Method 2: Transaction value of identical goods method;
Method 3: Transaction value of similar goods method;
Method 4: Deductive method for determining customs value (single price);
Method 5: Computed value method;
Method 6: Residual method (available data method).

In most cases, the customs value is computed by using the transaction value method.

Procedure

Transaction value is the price of goods actually paid or payable when importing into Montenegro. The actually paid or payable price of goods is the total amount the buyer paid or is going to pay to the seller for the imported goods, which envisages all sums the buyer paid to the seller as a requirement for the selling of the imported goods, or the buyer paid to third persons due to fulfilment of the seller’s responsibilities.

The burden of proof that the transaction value method is inapplicable shall always be borne by the customs authorities and it shall be documented by sufficient number of evidence.
Should it be impossible to determine the customs value on the basis of the transaction value, it shall be determined based on the next applicable method of determination, in accordance with the above mentioned order.

Documents

For determining the customs value, in addition to a customs declaration, it shall be necessary to submit all data related to the customs value of the imported goods, that is, to submit a customs value declaration of goods - CVD and CVD bis.
The declaration of customs value is a statement where the declarer provides the necessary data for determining the customs value of the imported goods. As other types of declarations and statements submitted to customs authorities, the data given in the declaration of customs value must be based on accompanying proof. The declaration of customs value is usually accompanied by documents supporting the reported data. However, if the supporting data to the declaration of customs value are insufficient, the customs authorities are entitled to request from the declarer to submit additional data or details.

The Customs Administration does not use minimal or referent values when determining the customs value of goods.

Relevant institutions

CUSTOMS ADMINISTRATION
Bul. Oktobarske revolucije 128
81000 Podgorica
Tel: + 382 20 442 000
Website: www.upravacarina.gov.me