There is no customs duty for goods under 150 euros

Since the introduction of the PayPal service in Montenegro in 2014, the number of postal shipments has increased significantly compared to the previous period, say the Customs Administration, without specifying the numbers or the type of goods that Montenegrin citizens most often buy online.

Citizens of Montenegro can shop online without a PayPal account, but in that case they must have a bank card.

Before making any purchase online, it is important to know that shopping is safest on verified and authorized internet sites. That's why you prefer to do your first online shopping in stores where your more experienced friends and family members have already shopped.

If you don't personally know someone who has shopped online, read what others are saying about the location you shop at, but also about the product you want to buy...

Check whether the page contains information about the address and telephone number of the supplier, the terms of delivery, and whether it is possible to exchange the goods. When registering an account on the site, leave only the most necessary data, and it is recommended to pay with a card on which you have limited funds - maybe just as much as you are willing to spend during the trade.

When shopping online, it is important to know the local regulations - what is taxed and how, whether and in what situations you are obliged to pay customs, whether there are exceptions, whether customs officers can sometimes charge you and sometimes not charge you customs for the same shipment...

When you don't pay customs duty

You are exempt from customs duties if you order goods whose value is less than 150 euros. For goods whose value exceeds that amount, import duties are charged in accordance with customs regulations, according to the Customs Administration.

"When determining the value of goods for customs purposes, the costs of transportation and postage are included. Customs duty is calculated on that value at the rate prescribed by the customs tariff, which is included in the tax base. After that, VAT is calculated at the rate prescribed by the VAT Law", said the Customs Administration.

You paid for the goods and delivery, now what?

You bought goods worth up to 150 euros, and paid an additional amount for delivery. If these costs are stated separately, you will not be obliged to pay the costs of transportation and postage.

"The customs value of the goods is its transaction value, and that is the price actually paid or the price that should be paid for the goods", explains the Customs Administration.

Goods exempt from taxes and customs duties

According to the customs and tax regulations of Montenegro, goods contained in smaller shipments and goods sent from abroad to natural persons in Montenegro are exempt from customs and tax payments.

"Provided that these shipments are not of a commercial nature, that these persons occasionally receive them from abroad and that the total value of the shipment does not exceed the value of 150 euros", the Customs Administration states, adding that the exemption does not apply to alcoholic beverages, tobacco and tobacco products , perfume and eau de toilette.

Shipments worth up to EUR 45, which natural persons from abroad send to natural persons in Montenegro free of charge, are also exempt from customs duties - again on the condition that these shipments are not of a commercial nature.

Customs freedom in assessment

Customs officers can, if they suspect that the goods ordered by the customer are intended for commercial purposes, calculate and collect customs and VAT, even when their value does not exceed 150 euros.

Customs officials keep track of whether during importation, not only the conditions prescribed by the customs, but also the regulations regulating the importation of certain goods are met, so it is possible to prohibit or limit the importation.

Thus, a natural customer would not be allowed to import medicines, because according to the regulations, medicines can only be imported by legal entities that have the necessary permits from the competent authorities.