Laws and regulation
The origin of goods is regulated under Articles 23-28 of the Customs Law and Articles 13-67 of the Decree on implementation of the Customs Law.
For customs puroposes there are non-preferencial and preferencial origin of goods.
Non-preferential origin of goods
Non-preferential origin of goods determines its origin but does not result in a more favorable customs treatment. Non-preferential origin is acquired by goods that are completely obtained or produced in one country, including the country's territorial waters. Goods whose production involves more than one country are considered to be originating from the country where they have undergone the last essential, economically viable, refinement (processing, finishing, treatment) which leads to new products or is an essential production phase. Non-preferential origin is used for statistical purposes, for the application of quantitative limits, as well as for determining whether the goods are subject to the measures of trading policies (anti-dumping etc).
The origin of goods is proved with the submission of the proper certificate of origin.
The certificate of origin:
1. is issued by competent authority or organization;
2. contains all data necessary for identification of goods, such as:
- number of packages, their types and marks or numbers attached to the packages;
- type of goods;
- gross and net weight of goods, and if not possible, then information about the number and volume of goods, especially when this is more appropriate due to the type of goods,
- name or company name and seat of the supplier of goods; and
3. undoubtedly proves that the goods it refers to originate from a particular state.
Certificate of origin is issued on the basis of written application. The applicant is responsible for the accuracy and completeness of the information in the application for the issuance of certificates of origin and is obliged upon the request of the competent authorities to provide additional information and documents that support the statements in the application.
A certificate of origin can be issued after export of the products it refers to, if it is not issued in exports due to unintentional errors and omissions etc. In the application for later issuance of certificate of origin the exporter must specify the place and date of exportation of the products the certificate refers to, and must include an explanation for the application. In the event of theft, loss or damage of the certificate of origin the exporter can ask for issuance of a copy on the basis of the export documents he has.
Certificate of non-preferential origin of the goods is issued by the Chamber of Commerce of Montenegro if all requirements for such certificate are met.
Preferential origin of goods
Preferential origin of goods from countries to which the Republic applies a favourable tariff treatment on the basis of its unilateral decision is determinated in a regulation adopted by the Government.
Preferential origin is proven with the submission of the following evidence:
- certificate of origin EUR.1 – on the basis of the CEFTA Agreement; The Stabilization and Association Agreement between the EU and Montenegro and The Free Trade Agreement between Montenegro and Turkey, the Free Trade Agreement between Montenegro and EFTA countries, The Free Trade Agreement between the Government of Montenegro and the Government of Ukraine;
- certificate of origin FORM A – for Russian Federation and EFTA countries.
- invoice declaration by the exporter or other commercial documents, which describes in details the products and enables their identification.
Certificate of origin EUR.1 is issued by the Customs Administration on the basis of written application by the exporter or authorized representative thereof, and to the liability of the exporter. Besides properly completed certificate of origin, the exporter is obliged to submit necessary documentation attached to the application. Application for issuance of certificate of origin EUR.1, with properly completed certificate of origin EUR.1 is submitted with an attached customs declaration and other necessary documentation.
Certificate of origin EUR.1 can be issued at the request of the exporter, after the exportation, if such a certificate has not been issued during the exportation as a result of mistakes or unintentional omissions or if it is proven to the customs authorities that EUR.1 has been issued but during exportation has not been accepted due to technical reasons.
Certificate of origin FORM A can be issued only when used as documentary evidence, required for preferential customs treatment. The exporter or his authorized representative besides the application submits the complete necessary documentation proving that the products intended for export meet the requirements for issuance of certificate of origin FORM A.
A statement on invoice can be used as an certificate of origin, which would be provided by:
- authorized exporter for all shipments, regardless of their value or;
- any exporter, whose total value of shipment does not exceed € 6.000.
The obligation of exporters, who prepared the statement on the invoice, is to submit the proper documentation to the customs authorities whenever required.