When you receive a parcel in Montenegro with goods bought abroad, no customs duty is due if the consignment is worth no more than 150 euros, except for alcohol, tobacco, perfume and eau de toilette. But since 1 January 2025 there is no longer a VAT exemption for small consignments, which used to apply up to 75 euros, so VAT is due from the first euro, at the standard rate of 21% or the reduced rate for those goods. A gift sent free of charge by a private person abroad, of a non-commercial nature and worth up to 45 euros, is exempt from both customs duty and VAT.
The rules come from the Customs Law, the 2025 Decree on the conditions and procedure for exemption from import duties, the Law on Value Added Tax, amended in 2024, and the Rulebook on VAT exemption on import. This guide explains what you pay, how the base is calculated, what applies to gifts and how much you can bring in your luggage.
Is a parcel from the European Union an import?
Yes. Montenegro is not a member of the European Union, so goods from an EU member state are an import, just like goods from China, Turkey or the US. Customs rules and import VAT apply to every such consignment, whether you ordered it from an online shop or it was sent by post or courier.
What do you pay for a parcel?
| Consignment | Customs duty | VAT |
| Purchased goods up to 150 euros per consignment | Not due, except for alcohol, tobacco, perfume and eau de toilette | Due from the first euro |
| Purchased goods over 150 euros | Due at the rate in the customs tariff for those goods | Due |
| Gift from a private person abroad up to 45 euros | Not due | Not due |
| Gift worth more than 45 euros | Not due if the consignment is no more than 150 euros | Due |
The customs exemption for small consignments is set by a February 2025 Decree. The VAT exemption for consignments up to 75 euros existed in the VAT Law, but the amendment applied from 1 January 2025 left it out of the new list of import exemptions.
How is VAT on a parcel calculated?
The base for import VAT is the value of the goods set under customs rules, plus customs duty and other charges and incidental costs such as commission, packaging, transport and insurance up to the first destination in Montenegro. VAT is charged at the rate that applies to those goods when sold in Montenegro, most often the standard rate of 21%.
| Example: a jacket ordered from abroad | Amount |
| Price of the goods | 100.00 euros |
| Delivery | 20.00 euros |
| Customs duty (the consignment is no more than 150 euros) | 0.00 euros |
| VAT base | 120.00 euros |
| VAT at 21% | 25.20 euros |
If the value is in a foreign currency, it is converted at the rate used for the customs value. The customs authority decides on the small-consignment exemption with a note on the document the consignment was sent with, so it matters that the value of the goods is clearly stated on the parcel or invoice.
What applies to gifts from relatives abroad?
A consignment sent free of charge by a private person abroad to a private person in Montenegro is exempt from customs duty and VAT up to 45 euros if it is non-commercial:
- it is sent occasionally;
- it contains goods only for the personal use of the recipient or their family, in quantities that do not suggest trade;
- it is sent to the recipient free of charge.
If a consignment contains several items worth more than 45 euros in total, the exemption is granted for the items that would have been exempt had they been sent separately. There are quantity limits for alcohol and perfume, for example 1 litre of drinks over 22%, 2 litres of still wine and perfume up to 50 ml or eau de toilette up to 250 ml.
How much can you bring in your personal luggage?
| Traveller | Exempt from customs duty and VAT up to |
| By land | 300 euros |
| By air or sea | 430 euros |
| Under 15 years of age | 150 euros |
The goods must be for personal use or a gift and brought in occasionally. The value of a single item cannot be split to stay under the limit, so duties on a more expensive item are paid on its full value. Tobacco and alcohol have separate quantity limits, for example 1 litre of drinks over 22% or 2 litres of weaker drinks, 4 litres of still wine and 2 litres of beer, and people under 17 have no such exemption for tobacco and alcohol.
What if you move to Montenegro or return the goods?
Personal belongings you bring when you move can, under special conditions, be imported without customs duty and VAT. If you return goods bought online to the seller, a purchase from a trader in Montenegro gives you a 14-day right of withdrawal, which our article on consumer complaints and returns explains. What living in Montenegro costs and where goods are more expensive is shown in our overview of the cost of living, and if something you ordered does not suit you, you can sell it through free classifieds.
Frequently asked questions
Is customs duty due on a parcel up to 150 euros? No, except for alcohol, tobacco, perfume and eau de toilette. VAT is still due.
Is VAT charged on small consignments in Montenegro? Yes. Since 1 January 2025 there is no VAT exemption for consignments up to 75 euros, so VAT is due from the first euro, except on gifts from private persons up to 45 euros.
How much VAT is due on a parcel? Most often 21%, on the value of the goods plus delivery, insurance and any customs duty.
Is a parcel from Germany or Croatia duty-free because it comes from the EU? No. Montenegro is not in the European Union, so every consignment from the EU is an import and the same rules apply as for other countries.
Is customs duty due on a gift from relatives abroad? No, if the consignment is free, occasional, for personal use and worth up to 45 euros. VAT is then not due either.
How much can I bring in my luggage without customs duty? Up to 300 euros by land, up to 430 euros by air or sea, and up to 150 euros for people under 15.
Sources
Customs exemptions are governed by the Decree on the conditions and procedure for exemption from import duties (Official Gazette of Montenegro 31/2025, Articles 6 to 10 and 23 to 25), adopted under the Customs Law (Official Gazette of Montenegro 86/2022 and 160/2025). Import VAT is governed by the Law on Value Added Tax (Official Gazette of the Republic of Montenegro 65/2001 as amended, Articles 22, 24 and 28 as worded in 94/2024, applied from 1 January 2025), and the exemptions for gifts and luggage by the Rulebook on VAT exemption on import (Official Gazette of Montenegro 124/2024, Articles 3 to 7). The 12/2026 amendments to that law do not change the rules in this guide, and the new Law on Value Added Tax (Official Gazette of Montenegro 104/2026) will apply only from Montenegro's accession to the European Union. The legislation was checked on 25 September 2026. Fijaka is a classifieds platform and does not give legal or tax advice; for a specific consignment, contact the customs authority or the courier.