Laws and regulations
 
The outward processing procedure is regulated is regulated under Articles 148-162 of the Customs Law and Articles 396-425 of the Decree on implementation of the Customs Law.

Subject
The procedure of outward processing may be allowed for domestic goods that are temporarily exported from the customs territory for processing purposes. The outward processing refers to:

• processing of goods, including assembly, mounting or installation in other goods;
• re-fabrication of goods;
• repair of goods, including its bringing into working condition;
• use of certain goods which is not contained in the products obtained, but which allows or facilitates the production of derived products.
 
Products derived in the outward processing procedure can be released into free circulation with a full or partial relief from import duties.
Outward processing shall not be allowed for the domestic goods:

• whose export are entitled to return or exemption of import duties;
• which prior to exporting were released for free circulation without calculated the duties for use in certain purposes;
• whose export is entitled to import return.

Procedure
Authorization for the outward processing is issued by the customs authorities upon the written request of the person organizing the outward processing.

Authorization
The authorization for the outward processing shall be granted to a person other than the person who organize the outward processing when the processing concerns the goods of domestic origin and the production activity involves integration of such goods in the foreign goods which shall be imported in Montenegro as compensating products, provided the use of such procedure improves sale of exported domestic goods. The authorization for outward processing shall be granted:

• to persons with domicile and residence in Montenegro;
• where it appears possible to establish that the compensating products have been produced from the temporary exported goods;
• if granting the authorization does not prejudice essential interest of domestic manufacturers (economic condition).

Systems/methods used for calculation of import duties
The total or partial relief from import duties may be granted only where the compensating products are declared for release for free circulation in the name or on behalf of:

• the holder of the authorization; or
• any other person with the domicile in Montenegro provided such person has obtained the consent of the holder of the authorization and the conditions of the authorization have been fulfilled.

The total or partial relief from import duties shall be established by deducting from the amount of import duties applicable to the compensating products released for free circulation the amount of import duties that would be applicable on the same day to temporary exported goods if they were imported into Montenegro from the country in which they underwent the processing operations or the last processing operation. The amount deducted shall be calculated based on the quantity and nature of the goods on the day of acceptance of the declaration placing them under outward processing procedure.

Documents, certificates, used during outward processing

Request for issuing approval
Authorization for outwarding processing

Contact
Customs Administration
Bul. Oktobarske revolucije 128
81000 Podgorica
Tel: + 382 20 442 000
Website: www.upravacarina.gov.me