New Regulation on the Customs Tariff for 2026: What Does It Bring for Businesses?

The Government of Montenegro adopted the Regulation on the Customs Tariff for 2026, which establishes the customs rates to be applied from 1 January 2026. The Regulation represents the regular annual alignment of the customs tariff with the international obligations undertaken by Montenegro upon joining the World Trade Organization (WTO).

The new rules are important for all business entities engaged in the import and export of goods, as they determine the customs rates and related concessions that will apply throughout 2026.

What does the new regulation govern?

The Regulation establishes the customs rates for 2026, in accordance with the schedule prescribed by the Law on Ratification of the Protocol on the Accession of Montenegro to the Marrakesh Agreement Establishing the World Trade Organization.

An integral part of the Regulation is the Customs Tariff for 2026, together with annexes governing:

• goods subject to special customs rates upon import;
• pharmaceutical products for which exemption from customs duties is prescribed;
• goods eligible for preferential treatment based on international agreements and annual quotas;
• the list of least developed countries granted customs concessions, including the application of a zero customs rate for certain goods.

Importance for importers and exporters

The new Regulation provides the basis for calculating import duties during 2026 and is important for companies planning international trade. In addition to the applicable customs rates, particular attention should be paid to preferential regimes and customs concessions that may affect business costs.

For the purposes of classifying goods in foreign trade, the Integrated Customs Tariff of Montenegro (TARICG) is applied, enabling the precise classification of goods and application of the relevant customs rules.

Application of the Regulation

Although the Regulation enters into force on the day following its publication in the “Official Gazette of Montenegro”, its application begins on 1 January 2026. This gives business entities a period to prepare and align their operations with the new customs rates and rules.

The Regulation on the Customs Tariff for 2026 introduces an annual update of customs rates and confirms the continued alignment of Montenegro’s customs system with international trade rules. Business entities involved in international trade should timely check which customs rates and concessions apply to the goods they import or export, in order to properly plan their operations and costs.