Customs Law

THE CUSTOMS LAW PART I GENERAL PROVISIONS CHAPTER ONE SCOPE OF APPLICATION AND BASIC DEFINITIONS Article 1 This Law shall regulate customs procedure, the rights and obligations of persons participating in customs procedure and rights, obligations and powers of the s authorities in charge of customs clearance of goods (hereinafter referred to as customs authorities). Customs income and other incomes realized in the customs procedure are belonging to the budget of Montenegro. Article 2 The customs territory of the Republic of Montenegro (hereinafter referred to as: the customs territory) shall comprise the territory of the Republic of Montenegro (hereinafter referred to as: the Republic), including territorial waters, bays and airspace. The customs territory shall be enclosed by the customs boundary line which is identical to the state border of the Republic. 1. CUSTOMS CROSSING Article 3Goods shall be brought into or out of customs territory through customs crossings. The Government of the Republic of Montenegro (hereinafter referred to as: the Government) shall designate customs crossings and their classification, categorization and working hours. Circulation of goods liable to phytopathological, veterinary and other prescribed controls shall be permitted only via those customs border crossings designated for circulation of such goods in accordance with special regulations. Design, construction or reconstruction of the international border crossing in part that is intended for performing of customs supervision and customs procedure shall be subject to the approval of the Director General of the Customs Administration (hereinafter referred to as: Director General). 2. CUSTOMS GOODS Article 4 Deleted. 3. BASIC DEFINITIONS Article 5 Expressions used in this Law shall be interpreted as follows: “the person” is: – Private person, – Juridical person, – Union of persons without juridical person property which may undertake legal actions in line with the legislation; “the private person with headquarters or residence in Montenegro” is: – Private person with residence in Montenegro, – Juridical person or union of persons with headquarters, branch (registered by foreign company) or permanent business presence in Montenegro; “the foreign person” is: – Private person with residence outside Montenegro, – Juridical person or union of persons with headquarters outside Montenegro, whereas it does not have registered part of company in Montenegro and does not have permanent business presence in Montenegro; “the customs organ” is administration organ performing the works defined by the customs and other legislation; “the customs office” is organizational part of customs organ which performs all works defined by customs and other legislation; “the decision” is an act, i.e. the official activity by the customs organ related to the customs legislation which involves decision making in an individual case, holding a legal action towards one or more determined or determinable persons; “the customs status” is status of commodities in the customs procedure, being declared as domestic or foreign: “the domestic commodities” are: a) commodities fully prepared or produced within the customs area, under the conditions stipulated in Article 24 of this Law, excluding commodities imported in the customs area from abroad; b) commodities imported from other countries and placed on the market; c) commodities acquired or produced within the customs area, providing it is acquired or produced fully using the commodities defined in point b) or if it was acquired and produced using commodities defined in points a) and b); “the foreign commodities” are all commodities not defined as domestic commodities, together with the domestic commodities exported from the customs area, except for the commodities where the procedure prescribed by Articles 165 and 166 applies; “the customs debt” is obligation of a person to pay defined amount of levies and other fees for specific commodities according to the law; “the import duty” includes customs duty and other levies paid when importing goods, with the same effect as the duty itself; “the debtor” is any person obligated to pay the customs debt; “the customs agent” is a person participating in customs procedure on behalf of foreign person; “the customs supervision” is a procedure involving necessary measures enforced by the customs organ to insure enforcement of customs and other legislation applied on commodities under customs supervision; “the customs control” is: performing prescribed activities such as commodities overview, control of files existence and correctness, overview of accounting and other documents, control of transportation vehicles, control of luggage and other goods carried by persons or on persons, enforcing official controls and other similar activities in order to provide appropriate application of customs and other legislation to be applied on the commodities subject to customs supervision; “the customs allowed acting or use of commodities ” is putting the commodities in the customs procedure, entering the commodities in free zone or free storage, re-export from customs area, commodities destruction, expropriation of commodities in favor of the state; “the customs procedure” is: free marketing of commodities, transit procedure, storage procedure, procedure of upgrading in Montenegro (hereinafter: the active upgrading), procedure of upgrading under customs supervision, procedure of temporary import, procedure of upgrading outside Montenegro (hereinafter: the passive upgrading) and export procedure; “the customs declaration” is an activity whereas the person in prescribed form and manner requests for the commodities to enter some of the customs procedures; “the declaration applicant” is a person submitting customs declaration in his/her own name or on behalf of person in whose name the customs declaration is being submitted; “the commodities submitting” is informing customs organ in the prescribed manner on commodities arriving to customs office or other location noted or approved by the customs organ; “the commodities releasing” is activity by the customs organ allowing full disposal of the commodities for the purpose defined by the customs procedure it is to undertake; “the verification user” is a person to whom certain verification was issued in line with the customs legislation; “the procedure holder” is a person on whose behalf the customs declaration had been submitted or a person to whom that person had transferred rights and obligations regarding the customs procedure; “the border crossing” is an established location where the persons cross and the commodities are transferred; “the banned commodities” are such commodities for which the import or export are banned according to the legislation; “the restricted commodities” are such commodities for which the import or export are subject to control by issuing verification by the authorized state organ; “the identical commodities” are such commodities produced in the same country, which are in any sense, including physical characteristics, quality and reputation identical, while minor differences in appearance are not the credible reason for such commodities not to be considered identical commodities; “the similar commodities” are such commodities produced in the same country which are, although not similar in every sense, with the same properties and similar contents enabling them to perform the same functions and to be commercially interchangeable; commodities quality, reputation and existence of brand name are the factors to be considered when deciding if two commodities are similar or not; “the commodities from the same group or type” are such commodities belonging to the group of assortment of commodities produced within one branch, including identical or similar commodities; “the customs debt deduction” is resigning from charging the entire import debt which was not paid or some fraction of it. ”the risk” is probability of occurrence of an event which may occur regarding the import, export, transit and special use of commodities situated in the customs area of Montenegro, which moves between customs areas of Montenegro and third countries, as well as regarding the presence of commodities without the domestic commodities status, which: – prevents due applications of measures in Montenegro, or – jeopardizes the interests of Montenegro, or – threatens Montenegro security, protection of health and life of humans, animals and vegetation, public morale, protection of national heritage with historical, artistic or archeology value or protection of intellectual property, environment, consumers, etc; ‘the risk management’ is a systematic establishing of risk and application of all necessary precautions to remedy risk exposure, regarding acquisition of data and information, risk analysis and assessment, prescribing and implementing measures and regular control and overview of procedures and their results, in line with the national and international sources and strategies; “the commercial policy measures” are such measures prescribed by the state organs, which influence commodities export and import, including, but not limited to, protective measures