G/VAL/W/284  
 
1 April 2016  
(16-1840)  Page: 1/2  
Committee on Customs Valuation  Original: English  
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON 
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
Replies to the Questions Posed by the United States Regarding  
Documents G/VAL/N/1/MNE/1 and G/VAL/N/2/MNE/1 
 
MONTENEGRO  
The following communication, dated 29 March 2016, is being circulated at the request of the 
delegation of Montenegro. 
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Montenegro wishes to thank the United States for its questions raised in reference to Montenegro's 
notification under Article 22 of the Agreement on implementation of Article VII of the GATT 1994. 
Detailed replies are set forth below. 
 
Montenegro – G/VAL/N/2/MNE/1 – Informatio n on Implementation and Administration 
of the Agreement on Customs Valuation – Check-List of Issues 
 
Answer:   - Judicial decisions, including decisions related to the customs and customs valuation, are 
currently published on the website of the Administrative Court of Montenegro 
(http://sudovi.me/uscg ). It is expected that by mid-2016 the Customs Administration will 
take over the publication of the decisions. 
 
As regards the publication of administrative rulings of general application, we would like to note that the publications entitled "Methods of Customs Valuation" (in English) and 
"Practicum on Customs Valuation" (in Montenegrin), containing necessary information, have 
already been published on the Customs Administration's website. 
 G/VAL/N/1/MNE/1 – Customs Law – Title II – Chapter 3: Value of the Goods for 
Customs Purposes 
 Answers: 
 
- Article 30:  We thank you for your remark. Currently, the Customs Law is under the revision 
following the Governmental procedures. Draft text of the amended Customs Law includes 
relation to the criteria set out in Article 15.4 of the CVA. 
 - Article 35: The question related to this Article is a matter of translation; unfortunately the 
translated version of Chapter 3 submitted to the WTO contained a technical error. Article 35 
states:  
 
"If the same or identical or similar goods are sold in Montenegro in the same state it was 
imported, the customs value of the goods eval uated shall be established according to the 
unit price per which that goods or identical or similar goods is being sold in greatest total quantity in the same or approximately similar timeframe as the goods evaluated, namely to G/VAL/W/284 
 
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  the persons who are not related  to the persons buying those goods, providing that the 
price is decreased for the amount of: 
 
(1) An amount of commission usually paid or payable, or an amount usually added for 
profit and general expenses equal to that usually present in sales within Montenegro 
of imported goods of the same class or kind. 
(2) The usual charges for transport, insurance and other related costs incurred within 
Montenegro. 
(3) Customs duties, taxes and other charges payable in Montenegro at importation or sale 
of the goods. 
 
In case that imported or identical or similar goods are not sold at or about the same time as 
the time of import of goods being valued, the customs value shall be based on unit price at which imported or identical or similar goods are sold within Montenegro in the same state as 
that in which they were imported and within the shortest possible period after the 
importation of the goods being valued, but not later than 90 days from the import date. 
 
In case that imported goods, identical or similar goods are not sold within Montenegro in the 
same state as that in which they were imported, then, at the importer's request, the customs value of the goods shall be based on unit price at which the imported goods, upon subsequent processing are sold in the greatest  aggregate quantity to persons in Montenegro 
who are not related to the sellers of such goods, provided that the valuation takes into 
account the processing value added to the goods, and the reductions laid down in paragraph 1 of this Article." 
 
Decree on Implementation of the Customs Law – Part 4: Customs Valuation of Goods 
 
– Article 74 (a): This Article refers to Article 1(b) of the CVA. 
 – Article 92: Article 134 - Declaration which Does Not Include All Data  of the Decree states: 
 
"Declaration for putting the goods into free circulation, which may be accepted by the 
customs authority on the basis of a written requ est of the declarant, regardless of the fact 
that it does not include all the prescribed data, shall include the following minimum of data: 
– data in boxes 1 (second division), 14, 21, 31, 33, 37, 40, and 54 of the unique customs 
document; description of goods, which makes it possible for customs authorities to without delay and beyond doubt identify the tariff mark  of the customs tariff into which the goods 
are classified, – customs value of goods, if pert aining to the goods subject to payment of ad 
valorem customs debt or, if it is obvious that the declarant is not able to declare the customs value, temporary entry of the value which is acceptable for the customs authority, primarily taking into account the information available to the declarant; – all other data 
which are necessary to the customs authority to  ensure the identification of goods, the 
implementation of regulations for putting the goods into free circulation, and the determination of the value of security instrument  to be presented so that the goods could be 
released to the declarant." 
 
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