MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Working Group for Chapter 29 – Customs union
Bilateral screening: Chapter 29
PRESENTATION OF MONTENEGRO
Customs rules and procedure / Procedures with deferred
payment and customs procedures with economic impact/
Other forms of customs allowed treatment or use
Brussels, June 2013
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CUSTOMS UNION
Chapter 29:
Procedures with deferred payment
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External transit
Customs warehousing
Inward processing with application of suspension system
Processing under customs supervision
Temporary admission
Customs procedures with economic impact
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Customs warehousing
Inward processing
Processing under customs supervision
Temporary admission
Outward processing
Internal transit
Other forms of customs allowed treatment or use
Free zones
Duty free shops
Re-export, destruction and giving away in favour of the state
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
2
CUSTOMS UNION
Chapter 29:
Legal framework
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Customs Law (Official Gazette of the Republic of Montenegro
7/02, 38/02, 72/02, 21/03, 31/03, 29/05, 66/06, 21/08)
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Implementing Provisions to the Customs Law (Official Gazette of
the Republic of Montenegro 15/03, 81/06, 38/08)
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Rulebook on form, contents and method of lodging and filling of
SAD and summary declaration (16/03,43/04, 2/2005, 14/2005 i
48/2007 ).
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Customs procedures with economic impact
Customs warehousing
Customs Law (Articles 105-118)
Implementing Provisions to the Customs Law (Article 185-218)
Approved for:
*foreign goods, which at that time are not subject to import customs duties and trade
measures
*domestic goods intended for export with application of measured prescribed for
export.
*Public warehouse, where any person may store goods
*Private warehouse, where the holder of the warehouse is storing the goods
Required authorization of the authority territorially competent in reference to the
proposed location of the customs warehouse
• Economic justifiability
• Depositing security for payment
• Authorization is issued for unlimited period of time
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Customs procedures with economic impact
Customs warehousing
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Unlimited storing of the goods
Routine procedures and treatment (Annex 14 of the implementing
provisions)
•Temporary removal, transfer to another warehouse without ending of
warehousing procedure and joint warehousing of the goods under different
customs status – special stock records
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Stock records
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Application of commercial policy measures
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Supervision and control
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Handbook for procedure of customs warehousing
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Customs procedures with economic impact
Inward processing
Customs Law (Articles 119-126)
Implementing Provisions to the Customs Law (Articles 219-309)
•Suspension system
•Repayment system
Processing operations:
1.The working of goods, including mounting, assembling or fitting them to
other goods
1.Processing of goods
2.The repair of goods, including restoring them and putting them in order
3.The use of certain goods which are not to be found in the obtained products
• Use of equivalent goods
•The authorization is required
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Customs procedures with economic impact
Inward processing
• Identification of imported goods in obtained products
• Economic conditions
• Stock records
• Rate of yield
• Time limited
• Obtained product
• Ending of procedure
• Control
• Handbook for procedure of inward processing
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Customs procedures with economic impact
Processing under customs supervision
• Customs Law (Articles 133-139)
• Implementing Provisions to the Customs Law (Articles 310 -327)
• Use of foreign goods, without being subject to customs duties or
commercial policy measures, for the purpose of processing and
releasing into free circulation in the form of processed products.
• Type of goods and processing operations are defined in the Annex 23 of
the Implementing provisions
• Authorization required
• Time limited
• Rate of yield
• Control of procedure
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Customs procedures with economic impact
Outward processing
Customs Law (Articles 148-162)
Implementing Provisions to the Customs Law (Articles 396-425)
Allowed for domestic goods, temporarily exported from customs territory for processing
purposes.
Obtained products is released for free circulation with :
• full relief from payment of customs duties (warranty period, manufacturing defect)
• partial relief from payment of customs duties on import (calculation is done for the
amount of difference between the amount of duties for obtained products and duties for
exported goods or the calculation is done on the basis of processing costs
-Processing operations
-Identification of temporarily exported goods in obtained products
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Customs procedures with economic impact
Outward processing
Authorization required
System of standard replacement
Rate of yield
Time limited
Temporary exportation of domestic goods is subject to trade measures and other
formalities prescribed for export of domestic goods from customs territory.
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
Chapter 29:
CUSTOMS UNION
Customs procedures with economic impact
Temporary admission
Convention on temporary admission (Official Gazette of Montenegro 3/2008)
Customs Law (Articles 140-148)
Implementing Provisions to the Customs Law (Articles 328-396)
Use of foreign goods intended for re-export
• full relief from payment of import duties and without being subject to the commercial
policy measures – goods from the Annex B1-D of the Convention on temporary
admission
• declaring:
- With ATA Carnet or lodging declaration
- With written statement upon the oral declaration
- With conclusive act
• partial relief (obligation of monthly payment of 3 % of the import customs debt) –
Annex E of the Convention of Temporary Admission
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Customs procedures with economic impact
Temporary admission
• Not approved for consumer goods and the goods not intended for re-export
• Authorization required – prescribed form from the Annex 12 D of the Implementing
provisions and Authorization – Annex 13 D of the Implementing provisions
• Lodging of security for payment
• Exemption from lodging security for payment
• Time limited
• Ending of procedure is completed when the new customs allowed treatment or use is
approved.
• Special cases of ending (Article 361 of the Implementing Provisions)
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Other forms of customs allowed treatment or use
Free Zones
Law on free zones (Official Gazette of the Republic of Montenegro 42/02, 11/07,
76/2008, 40/2011)
Customs Law (Articles 167 -181)
Implementing Provisions to the Customs Law (Articles 521-562)
Establishment and management (approval from the Government is required)
Start of work (Decision from the Customs administration is required)
Warehousing
- foreign goods without payment of customs duties or applicable trade measures
-domestic goods
Customs supervision
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Other forms of customs allowed treatment or use
Free Zones
Stock records
Time unlimited
Processing within the zone
Treatment of goods
Catering of vessels (legal framework –separate Rulebook)
Bringing the goods out of zone
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Other forms of customs allowed treatment or use
Duty free shops
Customs Law (Article 181a)
Regulation on duty free shops (Official Gazette of Montenegro 50/2009)
International airports and ports
Sale of goods to passengers going abroad
Approval required (Ministry of Finance)
Records
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
CUSTOMS UNION
Chapter 29:
Other forms of customs allowed treatment or use
Re-export, destruction and surrender of goods to the governemnt
Customs Law (Article 182)
Implementing provisions to the Customs Law (Article 563-565)
Foreign goods
Trade measures for export
Customs office is notified
Destruction or abandonment of the goods shall not entail any costs to the government
Waste and scraps
Supervision
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union
Chapter 29:
CUSTOMS UNION
Thank you for your attention
Sonja Kovačević
Department of Customs Audit
phone (+382)20 442 007
[email protected]
Milena Radović
Department of customs affairs, monitoring and implementation of
customs and other regulations
phone (+382)20 442 021
[email protected]
MONTENEGRO
Negotiating Team for the Accession of Montenegro to the European Union
Chapter 29:
Customs union