Avvio di un'attività di import-export in Montenegro

Montenegro’s strategic geography makes it an excellent location for international trade operations. Bordering the Adriatic Sea and situated on major European transit corridors, the country offers access to regional markets. This guide covers the key steps for starting an import-export business in Montenegro.

Company Registration and Customs Code

Before engaging in trade activities, you must establish a local business entity:

• Incorporate a D.O.O.: Register the company with import-export designated activities (Spoljna Trgovina) at the Central Registry.
• Customs Registration (EORI): Apply for a customs registration code at the Customs Administration (Uprava Carina) to enable shipping and clearance operations.

The Port of Bar (Luka Bar) and Free Zone Advantages

The Port of Bar is the maritime logistics hub of Montenegro, offering container terminals, bulk storage, and direct rail connections to Belgrade and Budapest.

• Free Zone Incentives: Operating within the Free Zone of the Port of Bar offers unique tax breaks. Businesses are exempt from paying corporate income tax, customs duties, and VAT on raw materials and goods imported for manufacturing or processing within the zone.

Customs Duties and VAT Compliance

• Customs Tariff: Montenegro applies the Harmonized System (HS) for goods classification. Tariff rates range from 0% to 30%, depending on the origin and type of goods. Montenegro’s Free Trade Agreements (CEFTA, EFTA, and treaties with Turkey and Russia) allow duty-free imports for many product categories.
• VAT on Imports: Imported goods are subject to standard 21% VAT, which must be settled at customs clearance. However, VAT registered companies can offset import VAT against output VAT on sales.