The procedure for processing under customs supervision allow foreign goods to be used in the customs territory in operations which alter their nature or state, without being subject to customs duties or commercial policy measures, and allow products which result form such operations to be released circulation at the rate of customs duty laid down for them.  
Authorization for processing under custom control shall be issued upon written request of the person conducting or organizing the processing, as follows:

1) persons who are established or residing in Montenegro;
2) if  the import goods can be identified in the processed products;
3) if the nature or condition of the goods at the moment of performance of the processing procedure cannot be reversed upon performed processing;
4) if use of this procedure cannot result in circumvention of the rules concerning origin or quantitive restrictions applicable to the imported goods;
5) if use of this procedure helps create or maintain a processing activity in Montenegro without adversely affected the interests of manufacturers of similar goods.