Gepek

Importing a car into Montenegro

Importing a used car is a series of steps that have to happen in exactly the right order: purchase and paperwork in the country of origin, transit, customs clearance, homologation, the roadworthiness test and only then registration. Most mistakes arise because the buyer looks only at the price of the vehicle and not at the total cost and the order of the steps.

What importing actually involves

An import is not one piece of paper but a chain. The vehicle is first bought and deregistered in the country of origin, then brought into Montenegro, cleared through customs, homologated, put through the roadworthiness test, insured and finally registered. Each of those steps has its own competent institution and its own deadline, and none of them can be skipped.

Since 1 November 2025 Montenegro has been a party to the Convention on a Common Transit Procedure, together with the European Union, the EFTA countries, Serbia, North Macedonia, Turkey, Ukraine, Georgia and the United Kingdom. In practice that means a single transit declaration can accompany the vehicle from the office of departure in the EU to the office of destination in Montenegro, instead of the procedure being interrupted at every border.

The total cost of an import is not one percentage. It consists of customs duty, which depends on origin and tariff heading, VAT, the cost of homologation, the roadworthiness test, insurance, the annual vehicle-use tax and registration. That is why any calculation offered to you as “around so many per cent” should be broken down into items before you accept it.

Customs duty and VAT

For vehicles originating in the European Union the customs rate is zero, under the Stabilisation and Association Agreement. The same applies to vehicles originating in the CEFTA countries, the EFTA countries, Turkey and Ukraine. The key word is origin, not registration: a car on German plates that was not manufactured in the European Union does not automatically get the zero rate. Preferential treatment is proved by an EUR.1 movement certificate or by an origin declaration on the invoice — for consignments up to 6,000 euros any exporter may make the declaration, above that amount only an approved exporter.

Without proof of preferential origin the general customs rate applies, and for passenger cars it is not a single rate: in the customs tariff it ranges from one to five per cent depending on the tariff heading — the type of fuel, the engine capacity and whether the vehicle is new or used. The exact rate for a particular vehicle can therefore only be established once the tariff heading has been determined; check it in the customs tariff database or with a customs agent instead of working with a single number.

VAT is payable at the general rate of 21 per cent. Under the Value Added Tax Act the taxable base is not the price of the vehicle but the customs value increased by the duty and other charges and by the cost of transport and insurance to the first destination in Montenegro. In practice: VAT is charged on the duty and on the transport as well, so it is always higher than if you applied 21 per cent to the purchase price alone.

How customs establishes the value of a vehicle

The customs value starts from the price actually paid, but it is not accepted without checking. The Customs Administration compares the declared price of a used vehicle with the Motor Vehicle Price Catalogue of the National Bureau of Insurers of Montenegro, which is updated monthly. A price below the catalogue price is grounds for doubt, and the declarant must then, within a short deadline — three days, according to the Customs Administration's instruction — supply the contract, the order confirmation, the certified export declaration and proof of payment.

The catalogue covers vehicles up to fourteen years old and contains the net prices of new vehicles without Montenegrin import charges; vehicles older than fourteen years are valued at ten per cent of the price of a new one. If the exact model cannot be established, customs takes the most expensive model of that make matching the technical specification — one more reason for complete and accurate documentation to travel with the vehicle.

Homologation, age and the Euro standard

Homologation is the procedure that confirms that a vehicle's construction and safety characteristics meet the prescribed technical, safety and environmental requirements. It is compulsory for imported vehicles, both new and used, before customs clearance and registration. Individual vehicle homologation is carried out by the Mašinski fakultet Univerziteta Crne Gore (Faculty of Mechanical Engineering of the University of Montenegro) in Podgorica, and certificates of type conformity are issued by the Ministarstvo saobraćaja i pomorstva (Ministry of Transport and Maritime Affairs). A new Act on the homologation of vehicles, systems, vehicle components and separate technical units has been in force since 10 July 2026 and its implementing regulations are still being adopted — so check the current procedure immediately before importing.

Montenegro also prescribes a lowest permitted Euro standard and a highest permitted age for an imported vehicle. Those conditions have been tightened several times, most recently by an amendment to the rulebook in 2024 which, according to statements by the Ministarstvo saobraćaja i pomorstva (Ministry of Transport and Maritime Affairs), banned the import of vehicles older than fifteen years and raised the minimum to Euro 5. The restriction applies only to imports, not to vehicles already registered in Montenegro. Since the text of the rulebook has changed during this period as well, be sure to check the exact condition for the vehicle you plan to buy with the Ministry before you pay a deposit.

Documents that must accompany a vehicle from Germany

  • Zulassungsbescheinigung Teil I — the registration certificate that stays in the vehicle and is carried while driving.
  • Zulassungsbescheinigung Teil II — the document handed over to the buyer; whoever holds it is deemed entitled to dispose of the vehicle. Do not enter into a purchase without it.
  • A sales contract or invoice with the price clearly stated, the seller's details and the chassis number.
  • Proof of origin — EUR.1 or an origin declaration on the invoice, if you want the zero customs rate.
  • Confirmation that the vehicle has been deregistered in Germany (Abmeldung) and export plates with the matching insurance for the period of transport.
  • Valid roadworthiness test reports (HU-Bericht) — each carries a date, the chassis number and the odometer reading, and together they make a provable trail.

Frequently asked questions

How much is the customs duty on a car in Montenegro?
For vehicles originating in the European Union the duty is zero, with proof of origin (EUR.1 or an origin declaration on the invoice). Without that proof the general rate applies, which for passenger cars depends on the tariff heading and ranges from one to five per cent — there is no single figure for all vehicles. VAT of 21 per cent is added on top. Check the exact rate for a particular vehicle in the customs tariff or with a customs agent.
Is there excise duty on cars?
No. Excise duties in Montenegro exist on alcohol, tobacco, mineral oils, carbonated water and e-cigarette liquid — motor vehicles are not among them. What does exist is the annual tax on the use of passenger motor vehicles, which is paid at registration and set according to engine capacity, with a reduction for the age of the vehicle. Electric vehicles are exempt from that tax.
What is EUR.1 and when do I need it?
EUR.1 is a certificate of preferential origin of goods. With it, a vehicle originating in the European Union enters Montenegro free of customs duty. For consignments worth up to 6,000 euros an origin declaration stated by the exporter on the invoice is enough instead of EUR.1; above that amount only an approved exporter may make such a declaration. Without either of those two proofs you pay the general customs rate, so agreement on proof of origin should be reached before the purchase, not after.
How does customs establish the value of my vehicle?
The starting point is the price in the contract, but it is compared with the Motor Vehicle Price Catalogue of the National Bureau of Insurers of Montenegro. If the declared price is lower than the catalogue price, that is grounds for doubt and you have a short deadline in which to supply the contract, the certified export declaration and proof of payment. If the doubt remains, the value is established under the Customs Act, with a record and an opportunity to state your case. Vehicles older than fourteen years are valued at ten per cent of the price of a new vehicle.
Is homologation compulsory and who carries it out?
It is compulsory for all imported vehicles, before customs clearance and registration. Individual vehicle homologation is carried out by the Mašinski fakultet Univerziteta Crne Gore (Faculty of Mechanical Engineering of the University of Montenegro) in Podgorica, and certificates of type conformity are issued by the Ministarstvo saobraćaja i pomorstva (Ministry of Transport and Maritime Affairs). The fee is prescribed by the Government and differs by vehicle category; for a passenger car it is of the order of a few tens of euros, but we deliberately do not quote the amount, because the last publicly available document was a draft and the new act came into force in July 2026. There are exceptions too — among them classic cars over thirty years old and vehicles imported by a person returning after at least three years of residence abroad, under the prescribed conditions.
How old a car may I import?
Montenegro prescribes both a lowest Euro standard and a highest vehicle age at import, and those conditions have changed several times. According to statements by the Ministarstvo saobraćaja i pomorstva (Ministry of Transport and Maritime Affairs), an amendment to the rulebook in 2024 banned the import of vehicles older than fifteen years and raised the minimum to Euro 5. Since the text of the rulebook has been amended further in the meantime, and certain provisions have been the subject of Constitutional Court decisions, check the current condition with the Ministry before buying. The restriction applies to imports — it does not touch vehicles already registered in Montenegro.
In what order does the procedure run?
Purchase and contract, then deregistration of the vehicle and export plates with insurance in the country of origin, transport into Montenegro under the transit procedure, customs clearance with proof of origin, payment of the duty and VAT, individual vehicle homologation, the roadworthiness test, compulsory insurance, the annual vehicle-use tax and finally registration at the competent police directorate. Skipping the order is the most common reason a vehicle gets stuck between customs and registration.

This text is a general explanation of the procedure, not legal or tax advice. Regulations and the amounts of fees and taxes in Montenegro change — in the last two years alone both the homologation act and the act on the tax on the transfer of used vehicles have been amended. Before you make a decision that costs you money, check the conditions in force with the Uprava prihoda i carina (Revenue and Customs Administration), the Ministarstvo saobraćaja i pomorstva (Ministry of Transport and Maritime Affairs) and the competent police directorate. We deliberately do not quote amounts we cannot support with an official source.