G/VAL/N/1/MNE/1  
 
15 December 2014  
(14-7261)  Page: 1/17  
Committee on Customs Valuation  Original: English  
 
 NOTIFICATION UNDER ARTICL E 22 OF THE AGREEMENT ON 
 IMPLEMENTATION OF ARTI CLE VII OF THE GENERAL 
 AGREEMENT ON TARIFFS AND TRADE 1994 
MONTENEGRO  
The following submission, dated 17 November 2014,  is being circulated at the request of the 
delegation of Montenegro. 
_______________ 
In accordance with the Decision of the Committee on Customs Valuation of 12 May 1995, 
Montenegro hereby notifies the Committee on Customs Valuation of the legislation relevant to customs valuation. 
Please find attach ed the following: 
1. Customs Law - Title II - Chapter 3: Value of the Goods for the Customs purposes; and 
2. Decree on Implementation of the Customs Law- Part 4: Customs Valuation of Goods. 
 
_______________ 
 
 
 
  
 
  
 
 
  
 
  G/VAL/N/1/MNE/1 
 
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  CUSTOMS LAW - excerpt 
Official Gazette Nos. 7/02, 38/02, 72/02, 21/03, 31/03, 29/05, 66/06, 21/08 and 62/13 
TITLE II 
CHAPTER 3 
VALUE OF GOODS FOR CUSTOMS PURPOSES 
 
Article 29 
 
The provisions of this Chapter shall establish the customs value of the goods for the purposes of application of the customs tariff as well as non-tariff measures laid down by the rules of Montenegro governing certain fields related to trade in goods.  
Article 30 
The customs value of imported goods shall be the transaction value, that is, the price actually paid 
or payable for the goods sold for export to Montenegro and increased as set forth in the Article 38 
of this Law, provided: 
1) That there are no restrictions as to the disposal or use of the goods by the buyer, other than 
restrictions which: 
- Are defined by regulations in force in Montenegro, or based on by-laws adopted on the 
basis of those regulations; 
- Limit the geographical area in which the goods may be resold; or - Do not substantially affect the value of the goods. 
2) That the sale or price are not subject to conditions or restrictions for which a value cannot 
be determined with respect to the goods being valued; 
3) That no part of the proceeds of any subsequent resale, disposal or use of the goods will 
accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in 
accordance with Article 37 of this Law; 
4) That the buyer and seller are not related, or , where the buyer and seller are related, that 
the transaction value is acceptable for customs purposes. 
Two persons shall be considered related in the cases where:  1)   One person is a manager or director of a company owned by the other person and 
vice versa; 
2)   They are legally recognized as business partners; 
3)   They are in an employer-employee relationship; 4)   One of them is a direct or indirect owner, or  controls or owns 5% or more of voting shares in 
both companies; 
5)   One person, in direct or indirect manner, controls another, i.e. when one of these persons is 
legally or actually in position to force limitations or to manage other person;  
6)   They are under direct or indirect supervision of a third party; 
7)   They jointly supervise a third party directly or indirectly; or 8)  They are members of the same family. 
Where one person is the other person's exclusiv e representative, exclusive dealer or exclusive 
concessionaire, irrespective of the description of their relationship, those persons shall be 
considered related. 
In determining whether the transaction value is acceptable as set forth in paragraph 1 of this 
Article, the circumstance that the buyer and seller are related persons referred to in paragraph 2 
of this Article shall not represent sole grounds fo r not accepting the pertinent transaction value.  
In the case referred to in paragraph 4 of this Article the customs house shall determine the sale 
circumstances and accept the transaction value, provided that the existing related status did not 
influence the price. G/VAL/N/1/MNE/1 
 
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  If, in the light of the information provided by the importer or otherwise, the customs house has 
grounds for considering that the existing related status influenced the price, they shall communicate their grounds to the importer and he shall be given opportunity to respond as to the nature of his business relationship. At the request of the importer, the customs house shall in 
writing communicate to him the grounds due to which the transaction value was not accepted. 
In case of sale between related persons, the transaction value shall be considered acceptable and 
the goods valued, as referred to in paragraph 1 of  this Article, wherever the importer can prove 
that such value closely approximates to one of the following, occurring at or about the same time: 
1) The transaction value in sales, between buyers and sellers who are not related, of identical 
or similar goods intended for export to Montenegro; 
2) The customs value of identical or similar good s as determined under Article 35 of this Law; 
3) The customs value of identical or similar goods as determined under Article 36 of this Law.  
In conducting the comparison, due account shall be taken of demonstrated differences in 
commercial levels, of quantity levels, the appropriate amounts determined in Article 38 of this 
Law, and costs incurred by the seller in sales wh ere the seller and the buyer are not related, and 
which are not present in sales where the seller and the buyer are related. 
The comparison is to be carried out at the request of the importer and only for comparison 
purposes in determining the transaction value, and such value cannot represent the transaction 
value. 
Article 31 
The price actually paid or payable is the total payment made or to be made by the buyer for the 
benefit of the seller for the imported goods, and includes all payments made or to be made as a 
condition of sale for the imported goods by the buyer to the seller or by the buyer to a third party to satisfy an obligation to the seller. 
The payment may be made by cash money, letters of credit or other negotiable instrument of 
payment.  
The payment may be made directly or indirectly.  
Activities undertaken by the buyer on his own account, including also marketing activities not 
referred to in Article 38 of this Law, for which an adjustment of value is to be made, shall not be considered as an indirect payment to the seller, even when they may be regarded as undertaken for the benefit of the seller or by agreement with the seller, and their cost shall not be added to 
the price actually paid or payable in determining the customs value. 
Article 32 
Where the customs value of imported goods cannot be  determined on the basis of Article 30 of this 
Law, it is to be determined as the transaction value of identical goods sold for export to 
Montenegro and exported at or about the same time and sold on the same commercial grounds and in approximately the same quantity as the goods being valued. 
Where it is impossible to find an adequate exampl e of sales as referred to in paragraph 1 of this 
Article, the transaction value of identical goods sold on different commercial grounds or in different quantities shall apply, after the necessary adjustments of the differences arising from commercial grounds or quantities, provided that such adjustments can be made on the basis of the evidence 
produced which clearly demonstrates the adeq uacy and accurateness of the adjustment,  
irrespective of whether the adjustment increases or reduces the value. 
Where the transaction value includes costs and charges referred to in the Article 38 paragraph 1 
item 1), indents 4, 5, and 6 of this Law, the adjustment shall take into account the difference in 
such costs and prices between the imported go ods and identical goods which may derive from 
differences in distances and means of transport. G/VAL/N/1/MNE/1 
 
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  Where, in application of this Article, it is established that there is more than one transaction value 
for the identical goods, the lowest of the existing values shall be applied in determining the customs value.  
Article 33 
Where the customs value of imported goods cannot be determined as set forth in Articles 30 and 
32 of this Law, the transaction value of similar goods sold for export to Montenegro shall be considered as the customs value if the goods are exported at or about the same time as the goods 
being valued. 
In the implementation of this Article, the tran saction value of similar goods sold on the same 
commercial grounds and in approximately the same quantity as the goods being valued shall be used in determining the customs value. 
Where it is impossible to find an adequate example of sales referred to in paragraph 2 of this 
Article, the transaction value of similar goods sold on different commercial grounds or in different quantities shall apply, after the necessary adjustments of the differences arising from commercial 
grounds or quantities, provided that such adjustments can be made on the basis of the evidence 
produced which clearly demonstrates the adeq uacy and accurateness of the adjustment,  
irrespective of whether the adjustment increases or reduces the value. 
Where the transaction value includes costs and char ges referred to in the Article 38, paragraph 1 
item 1), indents 4, 5, and 6 of this Law, the adjustment shall take into account the difference in such costs and prices between the imported goods and similar goods which may derive from differences in distances and means of transport. 
Where, in the application of this Article, it is established that there is more than one transaction 
value of the similar goods, the lowest of the existing values shall be applied in determining the customs value.  
Article 34 
Where the customs value of imported goods cannot be determined as set forth in Articles 30, 32 
and 33 of this Law, it is to be determined  as laid down in Article 35 of this Law. 
Where the customs value cannot be determined under  Article 35 of this Law either, the provisions 
of Article 36 of this Law shall apply, and at the re quest of the importer, the order of application of 
Articles 35 and 36 of this Law may be reversed.  
Article 35 
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 evaluated 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 the persons linked 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 cust oms 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 shorte st possible period after the importation of the 
goods being valued, but not later than 90 days from the import date. G/VAL/N/1/MNE/1 
 
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  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 th e 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.  
Article 36 
Pursuant to the provisions of this Article, the customs value of imported goods shall be based on 
the calculated value, consisting of the sum of: 
a)  The value of materials and cost of production or other treatments employed in producing the 
imported goods; 
b)  An amount for profit and general expenses equal to that usually reflected in sales of goods 
of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to Montenegro;  
c)  All costs and charges set forth in Article 38, paragraph 1, item 1), indents 4, 5 and 6 of this 
Law. 
No person permanently established or residing in the territory of Montenegro shall be requested to 
enable inspection or allow access to any of his accounts or other records for the purpose of 
determining the calculated value. 
For the purposes of determining the customs value in another country, the customs service 
authority may, with the permission of the manufac turer of goods, verify the information received 
from him, provided that the government of the country concerned is timely notified and does not 
object the verification. 
Article 37 
The customs value of imported goods that ca nnot be determined under the provisions of 
Articles 30 to 36 of this Law shall be determined  on the basis of data available in Montenegro, 
applying appropriate methods in accordance with the principles and main provisions of:  
- Agreement on the Implementation of Article VII of the General Agreement on Tariffs and 
Trade of 1994;  
- Article VII of the General Agreement on Tariffs and Trade;  - This Chapter of the Law.  
Pursuant to this Article, no customs value shall be determined on the basis of: 
1) The selling price for goods produced in Montenegro; 
2) A system which provides for the acceptance for customs purposes of the higher of two 
possible values; 
3) The price of goods on the domestic market of the exporting country; 4) The production costs, except for calculated value determined for identical or similar goods in 
accordance with the provisions of Article 36 of this Law; 
5) The price of goods intended for export to another country, and not for the market of 
Montenegro; 
6) Officially determined minimum customs value; and 
7) Arbitrary or fictitious values. 
At the importer's request, the customs authority shall notify him of the customs value determined 
pursuant to the provisions of this Article and of the method used to determine the value. 
The information on customs value and method used for its establishing mentioned in Paragraph 3 
herein shall be issued in the form of resolution, against which a complaint may be filed according to the Article 8 herein. G/VAL/N/1/MNE/1 
 
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  Article 38 
In determining the customs value, in accordance with  Article 30 of this Law, to the price actually 
paid or payable (transaction value) for the imported goods the following shall be added: 
1) The costs, to the amount borne by the buyer,  not included in the price actually paid or 
payable for the goods, of the following:  
- Commissions and brokerage, except buying commission; 
- Packaging treated as being integral part of the goods in question for customs 
purposes; 
- Packing, whether for labour or materials; - Transport of imported goods to the port or the place of introduction into the customs 
area of Montenegro; 
- Loading, unloading and handling pertaining to the transport of the imported goods to 
the port or the place of introduction into the territory of Montenegro; 
- The cost of insurance before the introducti on of imported goods into the territory of 
Montenegro; 
2) The value, apportioned as appropriate, of the following goods and services where supplied 
directly or indirectly by the buyer free of charge  or at a reduced price, for use in production 
and sale of imported goods for export, to the extent that such value has not been included 
in the price actually paid of payable:  
- Materials, components and similar items incorporated into imported goods; 
- Tools, dies, moulds, casts and similar items used in the production of the imported 
goods; 
- Other materials consumed in the production of imported goods; - Engineering, development, artwork servic es, design work, and plans and sketches 
undertaken elsewhere than in Montenegro and necessary for the production of 
imported goods, 
3) Royalties and license fees related to the goods being valued that the buyer must pay, either 
directly or indirectly, as a condition of sale of the goods being valued, provided that such 
royalties and license fees are not included in the price actually paid or payable; 
 4) The value of any part of the proceeds of any subsequent resale, disposal or use of the 
imported goods that accrues directly or indirectly to the seller. 
Additions to the price actually paid or payable shal l be made under this Article only on the basis of 
objective and quantifiable data. 
No other additions shall be made to the price actually paid or payable in determining the customs 
value, save those set forth in this Article. 
In determining the customs value, the following sh all not be added to the price actually paid or 
payable: 
1) Charges for the right to reproduce the imported goods; 
2) Payments made by the buyer for the right to distribute or resell the imported goods, if such 
payments are not a condition for the sale for export to Montenegro. 
Article 39 
Provided that they are shown separately from th e price actually paid or payable, the following 
costs shall not be included in the customs value: 
1) The transport of goods after their introduction into the customs territory; 
2) Construction, mounting, assembling, maintenance or technical assistance, to be undertaken 
after the importation, e.g. of indust rial plants, machinery or equipment; G/VAL/N/1/MNE/1 
 
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  3) Interests under a financial arrangement entered into by the buyer and relating to the 
purchase of imported goods, irrespective of whether the finance is provided by the seller or another person, provided that the financial arrangement has been made in writing and, where required, the buyer can demonstrate that:  
- Such goods have been sold at the price actually paid or payable; 
- The rate of interest does not exceed the level for such transactions prevailing in the 
country where, and at the time when, the finance was provided,  
4) The right to reproduce imported goods; 
5) Buying commissions; 6) Import duties or other charges payable in Montenegro by reason of the importation or sale 
of the goods. 
Article 40 
The customs value of goods, for which the contract ed price has not yet been paid at the time of 
determination of the customs value, shall be dete rmined on the basis of a price payable towards 
the fulfilment of the obligation. 
All usual price reductions and cash discounts shall not be included in the customs value if they 
were contracted before the importation an d effected within the period laid down. 
Article 41 
The customs value of the goods not sold for ex port to Montenegro and the customs value of 
temporarily imported goods shall be determined under Articles 32 through 37 of this Law. 
The customs value of the goods damaged before  being released to the declarant shall be 
determined by reducing the relevant contracted pr ice by a percentage in which it was damaged.  
The customs house shall estimate the percentage of the damage. Where a new price, corresponding to the conditions provided in Article 30 of this Law, was 
contracted during the customs procedure, that  price shall represent the new customs value. 
If the goods imported according to the lease or  leasing arrangement the customs value cannot be 
established according to the provisions of Paragraph 1 herein and for which no purchase option is 
defined within the contract, the customs value shall be the amount of lease fee to be paid for the 
duration of lease period or leasing, increased, if necessary, according to the Article 38 herein. 
If, after marketing the goods the marketer had decrea sed real paid price or price to be paid, such 
decreased price shall be taken into account when determining the customs value, according to the 
Article 30 herein, providing that the customs authority establishes that: 
1) The goods had deficiencies in the time of declaration accepting for marketing; 
2) The marketer had decreased the price regarding execution of warranty obligation prescribed 
by the contract on goods sales signed before the goods was marketed; 
3) Goods deficiency was not considered when signing the goods sales contract. 
Price paid or to be paid is, according to the Paragraph 6 herein decreased, and it may be 
considered when establishing the customs value if the change had occurred no later than 12 
months since the day of declaration acceptance for marketing the goods. 
Article 42 
Where in determining the customs value of imported  goods it is necessary to postpone the final 
determination of the customs value, the goods may be released to the declarant provided that the 
payment of customs duties is secured in the form of a deposit in the amount of a probable customs debt. G/VAL/N/1/MNE/1 
 
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  Article 43 
In determining the customs value of data carrier bearing data or program instructions for use of 
data processing equipment (hereinafter referred to as: program support), the price or value of the program support shall not be included in the customs value provided that the price or value is 
shown separately from the value of the carrier media for use in data processing.  
The expression "data carrier" referred to in paragraph 1 of this Article shall not mean included 
systems, semiconductors and similar devices or pr oducts incorporating such systems or devices. 
The expression "data and program instructions" referred to in paragraph 1 of this Article, shall not 
mean audio, cinematographic or video recordings. 
Article 44 
In the customs procedure, the customs house may request the declarant to produce all the 
requisite documents and information necessary for determining the customs value as provided for 
in Articles 30 to 37 of this Law. 
No provision of this chapter shall restrict the right of the customs house to establish whether any 
statement, document or declaration submitted for the determination of the customs value is 
accurate and correct. 
The provisions of this chapter shall be without prejudice to the specific provisions of this Law 
regarding the determination of the customs value fo r goods released for free circulation after being 
assigned a different customs-approved treatment or use.  
The Director General of the Customs Administration may lay down a simplified procedure for 
determining the customs value of perishable goods. 
Provisions of this Chapter shall not exclude applications of provisions of this Law for establishing 
the customs value for the goods which were, after the second granted customs procedure or its use, marketed. 
Article 44a 
Information and data necessary for validation and checking of customs value of goods, having a 
classified nature or obtained on a classified basis, shall be considered to be an official secret and 
the customs authority must not further communicate it, without prior consent of a person or 
authorized bodies who revealed it, except in cases where a Court requires it to be revealed. 
Article 45 
Where the procedure of determining the customs valu e calls for conversion of foreign currency into 
the currency used as means of payment in Montenegro, the foreign currency shall be converted in 
accordance with the official exchange rate in effect on the day the customs debt is chargeable. 
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 G/VAL/N/1/MNE/1 
 
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  DECREE ON IMPLEMENTATION OF CUSTOMS LAW - excerpt  
Official Gazette Nos. 15/03, 81/06 and 38/08 
PART 4 
CUSTOMS VALUATION OF GOODS 
Chapter 1 
 
Article 68 
(1)  Value of goods for customs purposes (hereinafter:  customs value) is the transaction value in 
accordance with Article 30 of the Customs Law.  It is deemed to be, when the goods for export are sold to be imported in the customs territory, the agreed, actually paid, or payable price, which meets the conditions referred to in Article 30 pa ra 1 of the Customs Law and which is to be 
determined in accordance with Article 38 of the Customs Law. 
(2)  If it impossible to determine customs value in accordance with Article 30 of the Customs Law, 
customs value shall be determined in accordance with the steps provided in Article 31 to 37 of the 
Customs Law. 
(3)  For the purposes of determining, in acco rdance with Article 30 of the Customs Law, the 
customs value of the goods whose price was agreed at the time that is the proper time for 
valuation and such price has not been paid, the price routinely taken into account shall be the 
price which should be paid in order to meet the obligation. 
Article 69 
(Definitions) 
(1) For the purpose of this chapter, the terms shall mean as follows: 
1. "Derived goods" – the goods that are produced in agriculture, the goods that are produced 
or derived through excavation; 
2. "Identical goods" – the goods which have been derived in the same country and which are in 
all aspects identical, including physical properties, quality and product reputation.  Any minor discrepancies in appearance of the goods shall have no impact on deeming the 
goods identical, if the goods are so deemed in accordance with this definition of the identical 
goods; 
3. "Similar goods" – the goods derived in the same country and having, although they are not 
identical in all aspects, equal properties and equal material composition, which provide for 
serving the same function and serving as a subs titute for the requirements of trade. When 
determining whether some goods are identical or not, the quality and reputation of the goods, as well as the existence of the trademark should be, inter alia , taken into account; 
4. "Goods of a kind or group of products" – the goods belonging to the same group or cluster 
of goods, produced by an industry or an indu strial sector, including the identical or similar 
goods; 
5. "Identical good" or "Similar goods" – not including the goods containing the technologies, 
development services, plans, drawings and sketches, for which the adjustment in accordance with Article 38 para 1 item 2 of the Custom Law has not been made because the 
services have been provided in Montenegro. 
Article 70 
(Division of value in the event of partial sh ipments or in partial loss or damage of a 
shipment) 
(1)  When a part of a larger shipment is, within a sole transaction with the purchased goods, 
declared for placement into free circulation, it is, in accordance with Article 30 para 1 of the 
Customs Law, actually paid or payable price, such part of the total price which corresponds to the 
difference between the quantity of declared go ods and total quantity of purchased goods. G/VAL/N/1/MNE/1 
 
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  (2)  Proportionate division of the actually paid or payable price should be made before placement 
into free circulation, when the goods, which is the subject of evaluation, is partially lost or damaged. 
Article 71 
(Taking into account duties payable in foreign countries) 
When actually paid or payable price for the good s whose value is being determined includes the 
amount of national duties of the country of origin or country of export, such amount shall not be 
included in the customs value of the goods, if th e customs authority is supplied evidence that the 
goods were or shall be exempted from such duties in favour of the buyer. 
Article 72 
(1)  In application of Article 30 of the Customs La w it shall be deemed that the goods are sold for 
export to be imported in customs territory, if such goods in declared for placement into free 
circulation in Montenegro. In the event the goods have been repeatedly sold before determination 
of the customs value, only the last sale before entry of the goods to the customs territory may be 
taken into account, namely the last sale in the customs territory that was made before the goods 
that were subject to valuation have been placed into free circulation. 
(2)  For the purposes of applying para 1 of this Article, Articles 64, 96 to 99 of this Decree shall be 
applied. 
(3)  If, between the sale and placement into free circulation, the goods are used abroad, it shall 
not be required to use the transaction value as the customs value. 
(4)  The buyer need not meet any conditions other than to be a party to the purchase/sale 
contract. 
Article 73 
When checking whether there are any restrictions as referred to in Article 30 para 1 item 1 of the 
Customs Law, the sale/purchase deal in question should be considered. 
Article 74 
(1)  If, when determining customs value in accordance with Article 30 para 1 of the Customs Law, 
the customs authority finds that the sale/purchase deal or the price of imported goods is subject to 
the conditions or liabilities whose value is impossible to determine for the imported gods, such value shall be deemed to be indirect payment of the buyer to the seller and thus, a part of the actually paid or payable price. 
(2)  Para 1 of this Article shall not apply if the conditions and liabilities are with regard to: 
a. Business activities carried out by the buyer for his own account, including the business 
activities related to further sale of the imported  goods, in accordance with Article 75 of this 
Decree, with the exception of those for which the adjustment is made in accordance with 
Article 38, or Article 21, of the Customs Law ev en though they incur gain for the seller or 
were subject to the agreement between the buyer and the seller. When determining the 
customs value, the costs of such business activities shall not be included in the actually paid 
or payable price.   
b. Value of the services which in accordance with Article 38 of the Customs Law needs to be 
added to the actually paid or payable price. 
(3)  The conditions whose value is impossible to determine and the liabilities arising from the 
sale/purchase deal shall be primarily deemed the event when: 
a. The seller determines the price for the imported goods under the condition that the buyer 
buys certain quantity of other goods; G/VAL/N/1/MNE/1 
 
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  b. The price of the imported goods is subject to  the price or prices at which the buyer sells 
other goods to the seller of the imported goods; 
c. The price of the imported goods is determined  based on a mode of payment unrelated to the 
imported goods. 
Article 75 
(Business activities carried out by the buyer for his account) 
(1)  Business activities referred to in Article 74 para 2 item a) of this Decree are all business 
activities related to advertising and promotion of  the sale of goods, and all business activities 
related to the security and guarantee for these goods. 
(2)  Business activities referred to in para 1 of this Article which the buyer carries out on his own 
shall be deemed all business activities which were carried out for his account, even though they 
are the obligation of the buyer which was agreed with the seller of the imported goods. 
Article 76 
The agreed, actually paid, or payable price may be also taken into account when determining the 
customs value in the events referred to in Article 30 para 1 item 3 of the Customs Law, if it is 
possible to adjust the price in accordance with Article 38 para 1 item 4 of the Customs Law. 
Article 77 
(Interrelatedness between the buyer and the seller) 
(1)  For the purposes of Article 30 para 2 item 5 of the Customs Law, supervision of other person 
shall be deemed such relationship between the pe rson in which one person has such control over 
the business of other person that the latter may not freely determine prices or make calculations. 
(2)  License sale agreements per se shall not constitute the mutual interrelatedness.  
Article 78 
(Use of the transaction value of the identical or similar goods) 
(1)  For determination of customs value in accordance with Articles 32 and 33 of the Customs Law, 
the transaction value of the identical or similar goods from the sale/purchase contract shall be used, at the equal commercial level and for the quantity of goods which is approximately 
equivalent to the quantity of goods for which the customs value is being determined. In the 
absence of such sale/purchase deal, transaction value of the identical or similar goods that were sold at the other commercial level and/or in other quantity shall be taken into account, in following sequence: 
a. Same commercial level but in different quantity; 
b. Different commercial level but in approximately same quantity; c. Different commercial leve l and different quantity. 
(2)  The transaction value that is determined in accordance with para 1 of this Article should be 
adjusted for the difference arising from the commercial levels of sale/purchase and/or quantity, if it is possible to make accurate and precise corrections in the presented documents, regardless 
whether the value is increased or increased by such corrections. 
Article 79 
(1)  In application of Articles 32 and 33 of th e Customs Law and Article 78 of this Decree, the 
transaction value of the goods that is prepared by a third party shall be taken into account only if 
the transaction values for the identical or similar goods that was prepared by the same person for 
the goods for which the customs value is being determined are not available to the customs authority. 
(2)  Transaction value of the imported identical or similar goods shall be deemed to be the 
customs value which, in accordance with Article 30 of the Customs Law, was already accepted and G/VAL/N/1/MNE/1 
 
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  which includes the corrections in accordance with Article 38 para 1 item 1 indents 4, 5, and 6 of 
the Customs Law, and para 2 Article 78 of this Decree. 
Article 80 
(Deductive method for customs valuation) 
(1)  In application of Article 35 of the Customs Law, "price per unit, at which the imported goods 
are sold in the largest total quantity" shall be deemed to be such price at which the largest number of units of such goods is sold in the first sale after being imported in the customs territory, 
between the unrelated persons. 
(2)  For determination of the price per unit in a ccordance with Article 35 of the Customs Law, the 
events of sale in Montenegro to persons who, directly or indirectly, for free or at reduced prices, supply the goods or provide the services referred to in Article 38 para 1 item 2 of the Customs Law 
relating to production or sale of the imported goods, may not be used. 
(3)  The time of the first sale after importation is, in accordance with paragraph 2 of this Article, 
the day of carrying out the sale of imported goods or imported identical or similar goods in such 
quantity that it is possible to determine the price per unit. 
Article 81 
(Method of the calculated value) 
(1)  Customs value shall, in accordance with Article 36 of the Customs Law (calculated value) 
routinely be determined only based on the data that are available to a person with domicile or permanent residence in Montenegro. 
(2)  If, in addition to the data presented by the producer or the declarant in his name, other data 
is used for determination of customs value, the customs authority shall, taking into account 
Article 16 of the Customs Law, notify the declarant,  at his request, about the data that was used 
and the source of data. 
(3)  The value of the material and costs in accordance with Article 36 of the Customs shall also 
deemed to the costs referred to in Article 38 paragraph 1 item 1 of the Customs Law. 
(4)  The value of costs and expenses referred to in Article 36 of the Customs Law shall also be 
deemed to be the costs and expenses for the goods and services referred to in Article 38 
paragraph 1 item 2 of the Customs Law which the buyer supplied or provided directly or indirectly in connection with the production of the imported goods. The value of services referred to in Article 38 paragraph 1 item 2 indent 4 of the Customs Law that are provided in the customs 
territory shall be considered only if they are debited to the producer.  
(5)  In accordance with Article 36 paragraph 1 item 2 of the Customs Law, the value of costs shall 
be deemed to be direct and indirect costs for production and sale of goods for export, other than 
taken into account as referred to in Article 36 paragraph 1 item 1 of the Customs Law. 
Article 82 
(Customs valuation in accordance with Article 37 of the Customs Law) 
(1)  The customs values that are determined in  accordance with Article 37 of the Customs Law 
must rely, to the greatest extent possible, on previously determined customs values. 
(2)  Evaluation methods that are applied in accordance with Article 37 of the Customs Law must 
correspond to the methods referred to in Articles 30, 31, 32, 33, 35, and 36 of the Customs Law. 
The mentioned methods may be applied in the events corresponding to the conditions referred to 
in Article 37 of the Customs Law. G/VAL/N/1/MNE/1 
 
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  Article 83 
(Commissions) 
(1)  In accordance with Article 38 paragraph 1 it em 1 indent 1 of the Customs Law, the customs 
value shall include all payments made by the buyer to the intermediaries in connection with the 
sale/purchase of the goods, if such payments were not included in the paid or payable price. 
(2)  Commissions for purchase which are paid by the buyer for the intermediation in purchase of 
the goods shall not be included in the customs value if they are presented separately. Commission 
for purchase shall constitute the payments by the buyer to his agent for agency services abroad in 
purchase of the goods whose value is being determined. 
Article 84 
(Packaging) 
If the packaging is intended to be used in ensuing events of importation as well, the 
proportionately allocated costs shall be included in the customs value in proportion to the at the request of the declarant. 
Article 85 
(Place of entry to the customs territory) 
The place of entry in the customs territory shall be deemed: 
a) Customs border crossing – in road and railroad transportation; 
b) Port of unloading – in marine transportation; c) First destination airport – in transportation of the goods by air; d) Place at which the goods cross the land bo rder of the customs territory – for the goods 
which is being transported in other manner. 
Article 86 
(Costs of Transport and Insurance) 
(1)  If the agreed delivery is "fco destination in the customs territory" and if the amount of the 
transportation costs from the point of entry into  the customs territory to the point of delivery 
cannot be learned from the contract and other documents submitted, the customs value shall 
include total transportation costs.  
(2)  If the goods were purchased at a uniform pr ice "fco destination in the customs territory", 
which is adequate to the price at the point of entr y, the costs related to the transportation within 
the customs territory shall not be subtracted from this price.  The deduction shall be taken into 
account only in the case that it has been proved to the customs service authority that the price 
"fco point of entry in the customs territory" would be lower than the uniform price "fco destination in the customs territory".  
(3)  If the transportation is free of charge or performed by the buyer’s own vehicles, the customs 
value shall include all the costs from the point of entry into the customs territory, defined on the basis of usually applicable rate for equal manner of transportation. The declarant shall submit 
evidence of the costs thus calculated.  
(4)  The customs value shall not include the insurance costs for the imported goods.  (5)  The customs value shall include full postal fees for the goods transported in postal traffic to 
the destination. The customs value shall not include possible additional postal fees, calculated in 
the customs territory.  
(6)  The customs value of the goods whose import  is not commercial shall not include the fees 
referred to in paragraph 5 of this Article.  
(7)  Paragraphs 5 and 6 of this Article do not refer to the express postal services.  G/VAL/N/1/MNE/1 
 
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  Article 87 
(Goods Provided by the Buyer to the Seller) 
(1)  Pursuant to Article 38, paragraph 1, item 2, indents 1, 2, and 3 of the Customs Law, the buyer 
may provide the seller with the goods indirectly or directly. These goods, except for the goods 
referred to in Article 38, paragraph 1, item 2, in dent 3 of the Customs Law, must be used in the 
manufacturing of the imported goods and contained or used up in them.  
(2)  The goods referred to in Article 38, paragraph 1, item 2, indent 1 of the Customs Law, 
provided by the buyer, may be purchased in an y foreign country, including the country of the 
seller.  
(3)  The goods referred to in Article 38, paragraph 1, item 2, indent 1 of the Customs Law shall be 
deemed to be the goods under Article 38, paragraph 1, item 2, indent 3 of the Customs Law, 
provided that such goods have not been bought abro ad; this applies to disposable material as well.  
Article 88 
(Costs for Tools, Molds, Matrices, etc.) 
The proportionate part of the value of tools, molds, matrices and similar products, used in the 
production of the goods imported, which constitutes part of the customs value pursuant to Article 38, paragraph 1, item 2, indent 3 of the Customs Law, shall be the amount of the 
depreciated value of such products used in the production of the imported goods.  
Article 89 
(Licensing Provisions) 
(1)  The fees and costs referred to in Articl e 38, paragraph 1, item 3 of the Customs Law 
(hereinafter:  licenses) shall be calculated prior to  all payments for the right of use concerning the 
following:  
a) The production of the goods imported (primarily patents, samples, models and technological 
know-how);  
b) Reselling the imported goods for exportation (primarily trademarks and service marks and 
protected models);  
c) The use and selling of the imported goods (p rimarily copyright and technological procedures 
inherently included in the imported goods).  
(2)  If the customs value of the imported goods is determined pursuant to Article 30 of the 
Customs Law, the licenses and actually paid prices or payable prices for the imported goods shall 
be included only if such payment:  
a) refers to the goods whose value is being determined; and  
b) represents the condition for selling the imported goods.  
(3)  If the imported goods are only a part of, or accessories to, the goods produced in the customs 
territory, the license may be added to the actually  paid price to be paid for the imported goods 
only if the license refers to the imported goods.  
(4)  If the goods are imported in a disassembled state or if the goods undergo insignificant 
treatment prior to selling, e.g. disassembling and re packaging, that shall not exclude the fact that 
the license refers to the imported goods.  
(5)  If the licenses partly refer to the imported goods, and partly to other parts and additional 
equipment to be added to the goods following importation, the licenses shall be allotted solely on 
the basis of objective facts and facts that can be determined.  
(6)  The license for the right to use a trademark shall be added to the actually paid price or 
payable price for the imported goods only when:  G/VAL/N/1/MNE/1 
 
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  a) The license refers to the goods resold after importation in an unchanged condition or only 
insignificantly treated or processed; 
b) The goods are sold with the trademark, placed prior to the importation or following it, or the 
buyer has no possibility to purchase these goods from other suppliers, not related to the 
seller.  
(7)  If the buyer makes payment for the license to  a third party, the requirements referred to in 
paragraph 2 of this Article shall be deemed as met only if the seller or the person related to him 
requires from the buyer to make the payment to the third person.  
(8)  If the method of calculating the license depend s on the price of the imported goods, it shall be 
deemed, until proved otherwise, that the payment or the license refers to the goods whose value 
is being determined.  
(9)  If the license amount is calculated regardle ss of the price of imported goods, the payment for 
the license may also refer to the goods whose value is being determined.  
(10)  The country where the licensee has its princi pal place of business shall not be of importance 
in case of application of Article 38, paragraph 1, item 3 of the Customs Law.  
Article 90 
(Valuation of Services Provided Abroad) 
Separately paid services referred to in Article 38, paragraph 1, item 2, indent 4 of the Customs 
Law shall include services that the buyer received free of charge or at a reduced price.  
Article 91 
(Taking into Account Added and De ductible Items in Valuation) 
(1)  When determining the customs value, no other items may be added to the actually paid price 
or payable price, except for the items referred to in Article 38, paragraph 1 of the Customs Law.  
(2)  Each item added to the actually paid price or payable price pursuant to paragraph 1 of this 
Article must rely solely on the objective facts concerning the quantity verifiable.  
(3)  As referred to in Article 39, paragraph 1, item 4 of the Customs Law, the multiplication 
(reproduction) shall be deemed primarily as graphic and three-dimensional multiplication, 
construction or performance of an architectural or other structure or instrument, taking 
photographs, sound and video recording and reproducing, as well as storing in electronic form.  
Article 92 
(Particulars Concerning Taking into Account  Added and Deductible Items in Valuation) 
(1)  Without prejudice to Article 81, paragraphs  2 and 3 of this Decree, the customs service 
authority may, at the request of the participant(s) , approve that the amounts of specific items to 
be added to the actually paid price or payable price,  even if they were not quantifiable at the time 
the debt was incurred  (Article 81, paragraph 2 of this Decree), or the amounts of specific items 
not included in the customs value, in cases when at the time the customs debt was incurred they were not shown separately (Article 81, paragraph 3 of this Decree), be determined in accordance 
with special criteria.  
(2)  In cases referred to in paragraph 1 of this Article the declared customs value shall not be 
deemed to be temporary value pursuant to Article 134 of this Decree.  
(3)  The approval referred to in paragraph 1 of this Article may be given:  
a) If the application of the procedure pursua nt to Article 134 of this Decree should entail 
disproportionately high costs in view of the circumstances;  
b) If the method – replacement of use is valuation pursuant to Articles 32 through 37 of the 
Customs Law, in view of the circumstances, inappropriate;  G/VAL/N/1/MNE/1 
 
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  c) In case there are sound reasons that the outs tanding import duties in a certain period will 
not be lower due to the approval referred to in paragraph 1 of this Article than the duties, should the approval not be granted;  
d) If the granting of the approval does not infl uence the competitiveness of business operators.  
Article 93 
(Taking into Account Financial Costs in Alternative Valuation Methods) 
Financial costs shall be considered, pursuant to Article 39, paragraph 1, item 3 of the Customs 
Law, when applying alternative valuation methods referred to in Articles 32, 33, 35, 36, 37 of the 
Customs Law.  
Article 94 
(Acceptability of Transaction Value) 
(1)  The customs service authority shall not accept  the determination of the customs value on the 
basis of the transaction value, pursuant to paragraph 2 of this Article, in case there is doubt that the declared transaction value is adequate to the pr ice paid or payable, referred to in Article 30 of 
the Customs Law.  
(2)  Under conditions referred to in paragraph 1 of this Article, the customs service authority may, 
pursuant to Article 96, paragraph 3 of this Decree, request that the additional data be submitted.  
If the doubt is still present based on the data submitted at a later date, the customs service 
authority shall, prior to reaching the final decision, inform in writing the declarant at his request of the reasons for the doubt, and provide him with th e adequate time period for the explanation.  
The customs service authority decides on the final decision.  
Chapter 2 
Specific Valuation Rules 
Section 1 
Programming Equipment 
 
Article 95 
(1)  Notwithstanding the provisions of Articles 30-43 of the Customs Law, when determining the 
customs value at import of data carriers containing data or programming instruction intended for use in automatic data processors, only the value of the data carrier shall be taken into account, if the value of the data or programming instruction is shown separately from the value of the data 
carrier.  
(2)  Under this Article the following shall not be included:  b) "data carriers":  integrated circuits, semi-con ductors and similar devices or goods containing 
such integrated circuits or devices;  
c) "data and programming instructions":  so und, cinematographic or video recordings.  
Chapter 3 
Declaring Data on Customs Valuatio n and Documents to Be Presented 
 
Article 96 
(1)  If the customs value is determined pursuant  to Article 33 through 44 of the Customs Law, the 
data concerning the customs value of the imported goods should submitted correctly along with 
the customs declaration.  
(2)  When applying paragraph 1 of this Article, regulations adopted based on Article 69, paragraph 
2 of the Customs Law, shall be duly applied.   
(3)  The declarant shall provide the following:  b) The accuracy and completeness of the data stated in the customs value declaration;  G/VAL/N/1/MNE/1 
 
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  c) Authenticity of the documents subm itted as evidence for the data; and  
d) All additional data and submission of all the documents necessary for determination of the 
customs value of the goods.  
Article 97 
In case the automatic data processing system is used, or if simplification concerning customs 
declarations has been approved for certain goods, the Customs Administration may approve deviations from the form of the presentation of the data necessary for determining the customs 
value.  
Article 98 
(1)  The declarant shall submit to the customs se rvice authority two copies of the invoice for the 
goods imported, based on which the customs value has been declared.  
(2)  One copy shall be retained by the customs service authority, and the other copy shall be 
certified by the customs mark and the number of th e customs declaration shall be entered on it by 
the customs service authority, who will then submit it to the declarant.  
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