Laws and regulations
The transit procedure is regulated under Articles 99-104 and 165-166 of the Customs Law and Articles 436-520 of the Decree on implementation of the Customs Law.

External transit
External transit procedure provides movement of goods from one point to another within customs territory, such as:

1) foreign goods, which are not subject to the payment of import duties;
2) domestic goods for which export procedure is conducted.

Movement of goods is performed:

1) under the external transit procedure;
2) under  TIR carnet procedure;
3) under ATA carnet procedure;
4) by post (including parcel post).

Internal transit
Internal transit procedure enables movement of domestic goods from one point to another within the customs territory, passing through the territory of a third country without any change in their customs status. The movement can be performed:

1) under the internal transit procedure, provided that such possibility is determined within international agreements;
2) under cover of a  TIR carnet;
3) under cover of an ATA carnet;
4) by post (including parcel post).

Documents, certificates, documents used during transit procedure
Documents necessary for the transit procedure are the following:

- transit declaration;
- load specification;
- certificate of guarantee; or
- certificate of exemption from submission of guarantee.

Special conditions for transit procedure
Carnet TIR or ATA can be used as transit declaration for transportation of customs goods across the customs territory or from one place to the other place in the customs territory in accordance with applicable international covenants. TIR carnet is issued by the Chamber of Commerce of Montenegro, under the authority of the Customs Administration.
The Customs Administration can give approval to a person intending to transfer goods in transit procedure and to do so without submitting goods and a transit declaration for these goods to the competent body.   

Such approval can be issued only to persons:

1. who sent goods regularly;
2. who provide records that enable the customs authorities to supervise the transit;
3. who have submitted a comprehensive guarantee,
4. who have not severely or often violated customs and tax regulations.

Goods that are transported in the transit procedure should be declared for transit through the transit declaration. The transit declaration shall be submitted to the competent customs authority that accepts the transit declaration, registers it into the records and sets the deadline in which the goods should be submitted to the customs authority of destination. The holder of the transit procedure is the responsible person and he is obliged to deposit a guarantee for payment of customs debt.

The guarantee can be comprehensive, which covers a number of transit operations, or individual that covers one single transit operation. Bank guarantees and cash deposits can be used as security instruments.
General security shall be approved only to the persons meeting the following requirements:

a) have the registered office, namely residence in Montenegro;
b) have regularly used the transit procedure in preceding 6 months as main payers or consigners, and for whom the customs authority believes that they are able to fulfill their obligations;
c) have not gravely or repeated breached the customs or taxation regulations.

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