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§ Legislation 


Excise goods

Detailed list of excise goods is given by the Excise Law. The excise goods are:

Excise tax shall be payable for excise goods produced on the territory of Montenegro and excise goods imported in Montenegro (any entry of excise goods into Montenegro shall be considered importation of excise goods).

Specific terms used in regard with the excise tax are:

Inception of excise tax liability

Excise tax liability shall be incepted when:

Excise tax liability may be transferred from the producer or importer to an excise license-holder, or an exempt excise goods user under the conditions and in the manner established by the law.

Deferred excise tax payment regime

Excise tax payment may be deferred if:

Payment of excise tax on imported excise goods may be deferred, if, immediately upon the entry of such goods into Montenegro, their storage was allowed or if any of the following was initiated: their customs transit procedure, customs warehousing procedure, importation with an aim of exportation under the deferred excise tax payment regime, processing under customs supervision or temporary importation, or if such goods are brought into a duty-free zone.

In case the imported excise goods were released into circulation in accordance with customs regulations, payment of the excise tax may be deferred, if such goods were placed in an excise warehouse or facility of an exempt excise goods user immediately upon being released for consumption.

In case when an excise license expires, payment of the excise tax on excise goods in stock shall be deferred for a period of up to 30 days from the day of expiry of such license, unless such excise goods were released for consumption prior to the expiry of the above deadline or were dispatched to another excise warehouse or an exempt excise goods user facility. In case a license of an exempt excise goods user expires, payment of the excise tax on such goods in stock or stored in an exempt excise goods user’s facility shall be deferred for a period of up to 30 days from the day of expiry of the license.

In case the excise warehouse or exempt excise goods user should cease to operate for reasons of liquidation or bankruptcy, payment of the excise tax shall be deferred until such excise goods are released into free circulation under the liquidation or bankruptcy proceeding, or as long as they are stored in the respective or other excise warehouse or exempt excise goods user’ s facility but no later than until the day when such goods are dispatched to the creditor in accordance with the decision on distribution of assets. In case the excise license or license of an exempt excise goods user expires as a result of a merger, payment of the excise tax shall be deferred until the day the excise goods in stock are released for consumption under the merger procedure or until they are stored in another excise warehouse or exempt excise goods user’s facility, or until they are dispatched, but not longer than 60 days from the day of submission of the application for entering the merger in the register of the competent court.

Transport of excise goods under the deferred excise tax payment regime. Excise goods may be transported under the deferred excise tax payment regime as follows:

In case when transporting excise goods imported for the needs of an exempt excise goods user, the importer must submit to the customs authority a statement of the exempt excise goods user declaring that the quantity limit specified in the license issued by a customs authority was not fully used.

Transport of excise goods under the deferred excise tax payment regime shall be allowed only if such goods are accompanied by the excise document, unless otherwise regulated by the law.

Excise document

Administrative excise document is a document that accompanies transport of excise goods and serves to prove:

Termination of the deferred excise tax payment regime

The deferred excise tax payment regime shall terminate when:

Exemption of excise license-holder or exempt excise goods user from payment of excise tax

Excise license-holder shall be exempted from payment of excise tax when:

Excise license-holder shall be exempted from payment of excise tax on excise goods stored in such license-holder’ s own excise warehouse, if:

Exempt excise goods user shall be exempted from payment of excise tax liability if:

Exempt excise goods user shall also be exempted from payment of excise tax liability if:

Importer shall be exempted from payment of excise tax:

Excise license-holder and exempt excise goods user shall be exempted from payment of excise tax if:

Occurrence of liability to account for excise tax by producer

The liability to account for excise tax shall occur at the moment when excise goods are released into free circulation. The release into free circulation shall be considered to be:

In case of dispatch of excise goods from the excise warehouse or exempt excise goods user’s facility for which it is not confirmed within 15 days from the day of dispatch of excise goods that the consignment has reached the destination, the liability of accounting for the excise tax shall occur on the 16th day from the day such goods were dispatched.

If the exempt excise goods user utilizes the excise goods for the purposes for which the excise tax exemption is not prescribed, the liability to account for excise tax shall occur on the last day of the month when the excise goods have been released for consumption.

In case of excise goods used in an excise warehouse as raw material for production of other goods, which are used as engine fuel or fuel for heating or the shortage, the liability to account for the excise tax shall occur on the last day of the month in which such excise goods were used or in which the shortage thereof was detected.

Excise tax with deferred payment must be accounted for on the 30th day after the expiry of the license, if the person whose license expired failed to receive the copy of the excise document from the excise goods consignee.

Excise tax with deferred payment must be accounted for on 30th day after expiry of the license, if the person whose license expired failed to receive the copy of the excise document from the excise goods consignee.

The excise tax shall be paid according to the amounts or rates that are applicable on the day when the liability to account for the excise tax occurs.

The liability to account for excise tax for cigarettes shall occur on the day of takeover of control excise stamps.

Occurrence of liability for payment of excise tax on import

The liability for payment of excise tax on import of excise goods shall occur at the moment of payment of import duties, except for the cases when the payment of the excise tax is deferred in accordance with the law.

The excise tax shall be paid according to the amounts or rates applicable on the day when the liability for calculation of the excise tax occurs.

The liability to account for the excise tax on imported cigarettes shall occur on the day of taking over of control excise stamps.

Other cases of occurrence of the liability for payment of excise tax

The liability for payment of excise tax shall also occur in the following cases:

The liability for payment of excise tax shall also occur when excise goods are imported, produced, transported and in other manner released into circulation contrary to the provisions of the law.

Excise taxpayers

The excise taxpayer shall be a producer or excise goods importer, unless otherwise prescribed by the law.

The excise taxpayer shall also be a natural person – producer of alcoholic beverages in excess of quantities allowed for personal use, if such alcoholic beverages are released into circulation (sale).

The excise taxpayer shall also be a business organisation, another legal person or an entrepreneur engaged in production of a strong alcoholic beverage for the purpose of its release into circulation.

Excise warehouse

The production or storage of excise goods under the deferred excise tax payment regime may be carried out only in the excise warehouse that is issued with the license by the customs authority, unless otherwise prescribed by the law.

Excise license

Excise license may be issued if the facilities, technical and economic requirements prescribed by the law are met.

Excise license shall be issued in the name of the applicant and cannot be transferred to another person.

Excise license may refer for one or more excise warehouses.

Liabilities of excise license-holder

Excise license-holder must:

Excise tax payment guarantee instruments

To ensure the fulfilment of the liability of payment of excise tax, excise license- holder must submit a guarantee instrument for payment of the excise tax to the customs authority in accordance with the law.

The value of the excise tax payment guarantee instrument must correspond to the amount of the excise tax chargeable for excise goods to which the excise license relates.

Conditions for issuance of excise license

Exempt excise goods user may procure excise goods without paying the excise tax only if issued the relevant license by the customs authority.

Legal person, natural person or entrepreneur may apply for the license if fulfills the following requirements:

The customs authority shall issue the license for an exempt excise goods user on the basis of a written application for a period of up to 12 months and can be renewed in the manner and under conditions referred to in the law.

License of exempt excise goods user shall expire:

The customs authority shall revoke the license if an exempt excise goods user no longer meets the requirements specified by the license, and particularly:

Excise tax refund

The following shall have the right to refund of paid excise tax: