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.

Inward processing regime

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;
2. foreign goods released for free circulation with payment of customs duties, for which repayment or write-off of the customs debt may be granted where the goods are exported from the customs territory in the form of compensating products (repayment system).


When the prescribed requirements have been met, the customs office shall allow the following:

• processing with the  use of equivalent goods;
• compensating products obtained from equivalent goods to be exported from Montenegro before importation of the import goods.

Equivalent goods must be of the same quality and have the same characteristics as the imported goods.

The request for authorization of the inward processing procedure is submitted to the customs office competent for the territory with regards to the seat or permanent residence of the applicant. The customs office define and include in the authorization the manner of recognition of imported goods in the final products, that is, they determine the necessary control measures and whether the prescribed requirements for the procedure have been met.
If the final products are obtained from other final products for which the authorization was already issued, the person performing the further manufacturing operations must submit a new application specifying the data on the earlier issued approval.
The customs office define and include in the authorization the manner of recognition of imported goods in the final products, that is, they determine the necessary control measures and whether the prescribed requirements for the procedure have been met.
Customs authorities establish the validity period of the approval taking into consideration the economic conditions and the specific needs of the applicant. If the validity period is longer than two years, the customs authorities shall review the conditions for approval issuance within time intervals specified in the approval. These intervals may not be longer than 24 months.


Authorization is issued by the customs office upon the written request of the person organizing the processing operations.
The authorization shall be granted only:

• 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;
• if imported goods can be identified in a compensating product;
• where inward processing procedure creates more favourable conditions for export or re-export of compensating products, provided that the essential interests of domestic manufacturers of similar or the same products are not adversely affected (economic conditions).

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

Request for inward processing
Authorization for inward processing


Customs Administration
Bul. Oktobarske revolucije 128
81000 Podgorica
Tel: + 382 20 442 000