Montenegro Customs Import and Export Taxes
Montenegro Customs' import and export tax system follows the EU's common tariff policy and VAT system. This means that goods imported into Montenegro from other EU countries are generally tax-free, but goods from non-EU countries may be subject to customs duties and VAT.
Customs Duties
Customs duties are taxes levied on the value of goods imported into Montenegro from non-EU countries. The tariff rate varies depending on the commodity code of the goods. You can use the tariff rate table on the Montenegro Customs website to find the tariff rate for a specific product.
Value Added Tax
Value Added Tax (VAT) is a tax levied on goods and services sold in Montenegro. The standard VAT rate is 20%, but some goods and services (such as food, medicines and books) are taxed at lower rates.
Tax Thresholds
For some goods, Montenegro Customs sets a duty-free allowance. This means that if the value of the goods you import is less than the duty-free allowance, you do not have to pay customs duties or VAT. For example, for goods imported by individuals, the duty-free allowance is 220 euros.
Excise Duties
Excise Duties are additional taxes levied on specific goods (such as tobacco, alcohol and fuel). Excise Duty Rates vary from product to product.
Other Fees
In addition to customs duties, VAT and GST, you may also need to pay other fees such as customs handling fees, documentation fees and storage fees.