Laws and regulations
The temporary importation regime is regulated under Articles 140-147 of the Customs Law and Articles 328-395 of the Decree on implementation of the Customs Law.

Subject
Temporary importation procedure enables the use of goods that do not originate from Montenegro and are intended for re-export in an unchanged state, except in cases of reduction in value due to use, in the customs territory, with full or partial exemption from payment of import duties and with no application of measures of commercial policies.  
The Government shall prescribe the special cases and detailed conditions and terms for the temporary importation procedure with total exemption from payment of import duties. Total exemption from payment of customs debt in temporary importation procedure may be approved for: professional equipment; goods exhibited or intended for exhibitions, fairs, meetings and similar events; educational materials and research equipment; medical, surgical and laboratory equipment and other goods which are temporarily imported for the purpose of testing, research and presentation and other non-commercial purposes.

Documents, certificates, used during temporary importation
Request for temporary import
Authorization for temporary import

Authorization
Authorization for temporary importation is issued upon the request of the person who uses the goods or organizing its usage. The application for initiation of temporary importation procedure must be completed in accordance with Article 176 of the Decree on implementation of the Customs Law, in the provided form. The approval is issued by the customs authorities competent for the territory where the seat of the applicant is located.   
The customs office shall refuse to authorize the use of temporary importation procedure where it is impossible to ensure that the import goods can be identified.  The customs office may authorize the use of temporary importation procedure in cases where it is not possible to ensure the identity of the imported goods if abuse of procedure is not possible, considering the type of goods or its intended use.

Systems/methods used for import duties
The amount of import duties payable in respect of goods under the temporary importation procedure with partial relief from import duties shall be set at 3%, for each month or for part of a month in which the goods are in the process and it shall be equal to of the amount of duty that should be paid for the goods if put into free circulation on the date of acceptance of declaration for temporary importation procedure. The amount of import duties to be charged shall not exceed the amount that should be paid if the goods were put into free circulation on the day they were placed under temporary importation procedure, leaving out of the account any interest which may be applicable.

Period for re-export of imported goods
The customs office shall set the period within which the imported goods must be re-exported or shall approve new customs approved  treatment or use of such goods, which must be long enough for the objective of the temporary importation to be achieved. Goods may remain in temporary importation procedures up to 24 months. In certain exceptions, the customs office may, in some cases, extend the deadlines for the fulfillment of the purposes of approved use.

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