Laws and regulations of processing under customs control
The procedure for processing under customs supervision is regulated under Articles 133-139 of the Customs Law and Articles 310-327 of the Decree on implementation of the Customs Law.
Procedure of authorization of processing under customs control
The procedure for processing under customs supervision allow foreign goods to be used in the customs territory in operations which alter their nature or state, without being subject to customs duties or commercial policy measures, and allow products which result form such operations to be released circulation at the rate of customs duty laid down for them.
Authorization for processing under custom control shall be issued upon written request of the person conducting or organizing the processing, as follows:
1) persons who are established or residing in Montenegro;
2) if the import goods can be identified in the processed products;
3) if the nature or condition of the goods at the moment of performance of the processing procedure cannot be reversed upon performed processing;
4) if use of this procedure cannot result in circumvention of the rules concerning origin or quantitive restrictions applicable to the imported goods;
5) if use of this procedure helps create or maintain a processing activity in Montenegro without adversely affected the interests of manufacturers of similar goods.
Clearance of goods placed under processing under customs control procedure
|If, under the procedure for processing under customs control, a customs debt is incurred in respect of goods in the unaltered state or of products the processing of which has not reached the processing stage specified in the authorization, the amount of that debt shall be determined on the basis of the provisions governing the determination of the customs duties which were applicable to the import goods at the time of acceptance of the declaration relating to placing of the goods under the procedure for processing under customs supervision.
If the import goods qualified for preferential tariff treatment under the free trade agreement when they were placed under the procedure for processing under customs supervision and such preferential tariff treatment is applicable also to products identical to the processed products which were released for free circulation, the import duties on the processed products shall be calculated at the rate of customs duty applicable under that preferential treatment.
If the preferential tariff treatment is conditional upon tariff quotas or ceilings, the preferential tariff treatment shall be granted provided that at the time of acceptance of the declaration for release for free circulation of the processed goods the import goods fulfill the conditions for such treatment and the quantities shall be charged against the tariff quotas in force for import goods, and not against the processed products.
|1. Request for the processing under customs supervision
2. Authorization for the processing under customs supervision
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