G/VAL/N/2/MNE/1
22 December 2014
(14-7392)  Page: 1/4
Committee on Customs Valuation  Original: English
 
 INFORMATION ON IMPLEMENTATION AND ADMINISTRATION 
OF THE AGREEMENT ON CUSTOMS VALUATION 
CHECK-LIST OF ISSUES 
MONTENEGRO  
The following communication, dated 17 November 2014, is being circulated at the request of the 
delegation of Montenegro. 
 
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1.  Questions concerning Article 1: 
(a)  Sales between related persons:  (i) Are sales between related per sons subject to special provisions? 
The provisions in the Agreement concerning sa les between related persons are incorporated 
in Articles 30.1(4), 30.2, 30.3, 30.4, 30.5, 30.6, 30.7, 30.8 and 30.9 of the Customs Law (published in the Official Gazette of the Repu blic of Montenegro Nos. 7/02, 38/02, 72/02, 
21/03, 31/03, 29/05, 66/06, 21/08 and 62/13). 
 (ii) Is the fact of intercompany pric es prima facie considered as grounds for 
regarding the respective prices as being influenced? 
Intercompany prices are not automatically regarded as being influenced by the relationship 
(Article 30.4 and 30.5 of the Customs Law). 
 (iii) What is the provision for giving the communication of the afore-mentioned 
grounds in writing if the import er so requests? (Article 1.2(a)) 
The provision is implemented according to Article 30.6 of the Customs Law. 
 (iv) How has Article 1.2(b) been implemented? 
Article 1.2(b) of the Agreement is implemented according to Article 30.7 (1, 2, 3) of the 
Customs Law. 
(b)  Price of lost or damaged goods: 
Are there any special provisions or practical arrangements concerning the 
valuation of lost or damaged goods? 
Special provisions for lost and damaged goods are contained in Article 41.2, 41.3 and 41.4 
of the Customs Law and Article 70.2 of the De cree on Implementation of the Customs Law). 
2.  How has the provision of Article 4 to al low the importer an option to reverse the 
order of application of Articl es 5 and 6 been implemented? G/VAL/N/2/MNE/1 
 
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  The provision is implemented according to Article 34.2 of the Customs Law. 
3.  How has Article 5.2 been implemented? 
The provision is implemented according to Article 35.2 of the Customs Law. 
4.  How has Article 6.2 been implemented? 
The provision is implemented according to Ar ticles 36.2 and 36.3 of the Customs Law. 
5.  Questions concerning Article 7: (a)  What provisions have been made for making value determinations pursuant to 
Article 7? 
The provisions are contained in Article 37 of the Customs Law. 
(b)  What is the provision for informing th e importer of the customs value determined 
under Article 7? 
The customs office shall upon request of the importer issue a written notification as to the 
level of the customs value and the method of its determination (Article 37.3 of the Customs Law). 
(c)  Are the prohibitions found in Article 7.2 delineated? 
Yes - Article 37.2 (paragraphs 1, 2, 3, 4, 5, 6 and 7) of the Customs Law. 
6.  How have the options found in Article 8.2 been handled?  In the case of f.o.b. 
application are ex-factory prices also accepted? 
Montenegro applies rules Incoterms 2010. 
7.  Where is the rate of exchange pu blished, as required by Article 9.1? 
The rate of exchange is published by the Mont enegro Central Bank as a List of Exchange 
Rates. 
8.  What steps have been taken to ensure confidentiality, as required by Article 10? 
The provision of Article 10 of the Agreement is implemented according to Article 44a of the 
Customs Law. 
9.  Questions concerning Article 11: (a)  What rights of appeal are open to the importer or any other person? 
Importer has the right of appeal referred to the determined valuation carried out by the 
Customs Office for the goods being valued.  The appeal can be submitted to the Ministry of finance, but the importer shall have the righ t in the final instance to appeal to the 
Administrative Court. 
(b)  How is he to be informed of his right to further appeal? 
In accordance with the Law on General Administrative Procedure every decision issued by 
the Customs Administration contains information about rights for further appeal. G/VAL/N/2/MNE/1 
 
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  10.  Provide information on the publicat ion, as required by Article 12, of: 
(a) (i) the relevant national laws; 
The national laws concerning the Agreement are published in the Official Gazette of the 
Montenegro and on official site of Montenegrin Customs Administration.  Any person can 
purchase them. 
 (ii) the regulations concerning the application of the Agreement; 
The national laws concerning the Agreement are published in the Official Gazette of the 
Montenegro and on official site of Montenegrin Customs Administration.  Any person can 
purchase them. 
 (iii) the judicial decision and administrati ve rulings of general application relating 
to the Agreement; 
The judicial decision and administrative rulings of general application relating to the 
Agreement are not published. 
          (iv)  general or specific laws be ing referred to in the rules of implementation or 
application. 
No other general or specific laws are referred to in our legislation for implementation of the 
Agreement. 
(b)  Is the publication of further rules anticipated?  Which topics would they cover? 
No further rules are anticipated. 
11.  Questions concerning Article 13: (a)  How is the obligation of Article 13 (last sentence) being dealt with in the 
respective legislation? 
The provision of Article 13 is containe d in Articles 42 of the Customs Law. 
(b) Have additional explanations been laid down? 
No. 
12.  Questions concerning Article 16: (a)  Does the respective national legisl ation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was 
determined? 
This provision is implemented according to Article 37.4 of the Customs Law and to 
Article 94.2 of the Decree on Implementation of the Customs Law. 
(b)  Are there any further regulations co ncerning an above-mentioned request? 
No. 
13.  How have the Interpretative Notes of the Agreement been included? 
The Interpretative Notes have been incorporated in Customs Regulation for determining the 
Customs value according to the Customs Law of Montenegro - Articles 29-45 (Official Gazette of the Republic of Montenegro Nos. 7/02, 38/02, 72/02, 21/03, 31/03, 29/05, 
66/06, 21/08 and 62/13). G/VAL/N/2/MNE/1 
 
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  14.  How have the provisions of the Decision  on the Treatment of Interest Charges in 
the Customs Value of Imported Goods been implemented? 
The Decision on the Treatment of Interest Ch arges in the Customs Value of Imported Goods 
is implemented according to Article 39.1(3) of the Customs Law. 
15.  For those countries applying paragrap h 2 of the Decision on the Valuation of 
Carrier Media Bearing Software for Data  Processing Equipment, how have the 
provisions of this paragraph been implemented? 
The Decision on the Valuation of Carrier Media Bearing Software for Data Processing 
Equipment is implemented according to Article 43 of the Customs Law. 
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