G/VAL/W/279  
 
7 October 2015  
(15-5224)  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 
MONTENEGRO  
Replies to questions posed by the United States regarding documents  
G/VAL/N/1/MNE/1 and G/VAL/N/2/MNE/1 
The following submission, dated 6 October 2015, 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 Customs Administration will take over 
publishing decisions by mid-2016. 
When it comes to publishing of administrative rulings of general application, we would like to 
note that documents "Methods of Customs Valu ation" – in English and Practicum on Customs 
– in Montenegrin, containing necessary in formation, are available on the Customs 
Administration's website. 
G/VAL/N/1/MNE/1 - Customs La w - Title II - Chapter 3: Value of the Goods for the 
Customs Purposes 
 Answer:  
 Article 30:  We kindly thank you for your remark.  Currently, the Customs Law is under the 
procedure of revision, and it is expected for the revised Law to enter into force in 2016.  The language of Article 15.5, including criteria of Article 15.4 of the CVA, will be 
incorporated in the revised version, as unfortunately, they are not contained in the current 
versions of the Law and relevant bylaws.   
 Article 35:  Question related to this Article is a matter of translation, as unfortunately the 
translated version of the Chapter 3 submitted to the WTO contained a technical error.   G/VAL/W/279 
 
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  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 time-frame as the goods evaluated, namely to 
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 than 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." 
Montenegro's notification will be amended properly in this regard. 
Decree on Implementation of the Customs Law- Part 4: Customs Valuation of Goods  
 Article 74(a):   This article refers to Article 1(b) of CVA.  Please consider this answer as 
preliminary.   
 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 pe rtaining 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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