Laws and regulations
Inward processing procedure is regulated under Articles 119-132 of the Customs Law and Articles 219-309 of the Decree on implementation of the Customs Law.
Based on the procedure of inward processing, the following goods may be used in one or several procedures of processing on the customs territory:
1. foreign goods, intended for re-export in the form of compensating products (suspension system) which are not subject to customs duties or commercial policy measures;
When the prescribed requirements have been met, the customs office shall allow the following:
• processing with the use of equivalent goods;
Equivalent goods must be of the same quality and have the same characteristics as the imported goods.
• to persons seated or residing in Montenegro, and in case of non-commercial importation, the authorization may be granted to persons who are not seated or residing in Montenegro;
Period for export or re-export of obtained goods
When issuing the authorization, the customs office shall set out the period within the compensating products must be re-exported or requested to be assigned another customs-approved procedure or use. In specifying the period, the customs authorities shall take into consideration the time required to carry out inward processing operations and dispatch of the compensating products. The period shall run from the day on which foreign goods are placed under the inward processing procedure. The customs office may grant extension of the period on submission of duly substantiated request by the holder of the authorization.
Documents, certificates, used during inward processing
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