Submitting Customs Declarations

The Ministry of Finance has adopted a new Rulebook on the Content and Manner of Submitting Customs Declarations, the Type, Form, Structure, and Codes of Data used in relation to declarations, requests, and decisions required for the implementation of customs formalities. This document was published in the “Official Gazette of Montenegro”, No. 050/25 of May 26, 2025, and enters into force on the eighth day from its publication.

The Rulebook provides detailed regulation on how customs declarations and other relevant documentation are to be submitted, whether for export, import, transit, or temporary storage of goods. The focus is on digitalization of the process – documents are to be submitted electronically via the customs information system, in accordance with clearly defined technical requirements and rules published by the Customs Administration.

A particular significance of this Rulebook lies in the introduction of standardized forms – the forms used for various customs procedures are clearly defined (a total of 12 forms and 9 annexes), with specified dimensions, colors, content of fields, and types of data to be entered. This facilitates the work of customs officers and economic operators, while also increasing legal certainty and procedural accuracy.

The Rulebook also defines the rules for filling out customs declarations, including cases where handwritten entries are used, as well as the processing of declarations in export, import, transit, and temporary storage procedures. Clear rules are prescribed for data retention, the technical characteristics of paper, and the appearance of forms used in customs procedures.

Upon the entry into force of this Rulebook, the previous rulebook from 2016, which had been amended and supplemented multiple times, shall cease to apply. The new regulation brings alignment with modern electronic business needs and international standards, representing a significant step forward in the modernization of Montenegro’s customs system.

For details on the forms and annexes, interested parties may consult the full document and accompanying guidelines on the official website of the Customs Administration or via the “Official Gazette of Montenegro”.