Importing a car to Montenegro: 0% or 5% customs duty, 21% VAT, the Euro 5 rule and homologation

How much does it cost to import a car to Montenegro? You pay 21% VAT on the customs value, plus 5% duty unless the car has preferential origin: cars made in the EU, EFTA, Turkey, Ukraine or the CEFTA countries enter duty-free with proof of origin. Since 1 July 2024 a used car must meet at least Euro 5. For a 10,000-euro car with 500 euros of transport, that is 2,205 euros of VAT, or 2,840.25 euros with duty.

The rates come from Montenegro's integrated customs tariff (TARICG) as it applied on 25 September 2026, the technical rules from the rulebook on technical requirements for vehicles imported or placed on the market for the first time, and homologation costs from a government decision of 2015. This guide covers a private person importing a used car; a business importing for sale follows the same tariff but other procedures.

When is the duty 0% and when 5%?

Origin is where the car was made, not where you buy it. A Volkswagen made in Germany and bought in Munich can enter duty-free, but a car made in Japan and bought from a dealer in Munich pays 5%, because it does not have EU origin. The zero rate also needs proof of origin, usually an EUR.1 movement certificate issued when the car leaves the exporting country. Without it, customs charges 5%.

How is VAT calculated?

VAT is charged at 21% on the customs value of the car, which is the price paid plus transport and insurance to the Montenegrin border, plus any customs duty and costs up to the first destination in Montenegro. The same logic applies to parcels, as our guide to customs on parcels explains.

If the price you declare looks too low, customs can set the value from comparable vehicles, so keep the purchase contract or invoice and proof of payment.

Which cars can be imported?

Since 1 July 2024 Montenegro has not allowed the import of used cars and vans with a Euro 4 engine or older:

In practice this rules out most cars registered before about 2009 to 2011, depending on when the model met Euro 5. Cars that are already on Montenegrin roads are not affected. Oldtimers, vehicles made 30 or more years ago, are not homologated, but you need the ministry's approval, which is submitted to customs with the customs declaration.

What does homologation cost?

Before first registration, an imported car must pass individual homologation, a check that it meets the technical rules. Under the 2015 government decision the fees, including VAT, are:

A new law on vehicle homologation has been in preparation, so check the current fees with the authorised body before you import.

What comes after customs?

After customs clearance and homologation, the car goes through the technical inspection, gets compulsory insurance and is registered in the owner's name. First registration of an imported car also requires proof that customs duties have been paid. Plates, fees and the annual road charge are set out in our guide to vehicle registration, and the compulsory policy in our guide to car insurance. After registration, a first service can be booked through Glatko's automotive services.

If you are moving to Montenegro for good, your own car may qualify for relief from import duties as part of your household goods, under conditions RoNa Legal explains in its guide to customs relief when moving to Montenegro. A person resident in Montenegro may not keep driving a car on foreign plates, apart from the exceptions in the law.

Is it cheaper to buy locally?

A used car bought from a private seller in Montenegro does not pay VAT or duty again, but the buyer pays a 5% tax on its market value, as our guide to selling a used car explains. For a car worth 10,000 euros that is 500 euros, against 2,205 euros of VAT on the same car imported from the EU. Running costs, including fuel at 1.74 euros a litre for Eurosuper 95 from 22 September 2026, are in our guide to fuel prices in Montenegro.

Frequently asked questions

How much is customs duty on a car in Montenegro? 5% of the customs value, or 0% for a car of EU, EFTA, Turkish, Ukrainian or CEFTA origin with proof of origin. Electric cars pay no duty.

Do I pay VAT when I import a car? Yes, 21% of the customs value plus any duty.

Can I import a car older than 15 years? Only if it meets at least Euro 5, which in practice rules out most cars made before about 2009 to 2011. Oldtimers of 30 years or more follow separate rules.

Is a car from Germany duty-free? Only if it was made in the EU and you have proof of origin, such as an EUR.1 certificate. A car made outside the EU pays 5% even if you buy it in Germany.

How much does homologation cost? Under the 2015 decision, 50 euros for the certificate, 27 euros for the inspection and report and 30 euros for a manufacturer's certificate if one is needed.

Can I import an electric car duty-free? Yes. Electric cars pay no customs duty, only 21% VAT.

Sources

Duty rates come from TARICG, the integrated customs tariff of Montenegro (tariff lines 8703 23 90 00, 8703 32 90 00 and 8703 80 00 00, checked on 25 September 2026). The Euro rules come from the 2024 amendment to the rulebook on technical requirements for vehicles imported or placed on the market for the first time, as reported by Investitor, and the rule for oldtimers from the customs administration's FAQ. Homologation fees are set by the Decision on homologation costs (Official Gazette of Montenegro 50/2015). The rules were checked on 25 September 2026. Fijaka is a classifieds platform and does not give legal or customs advice; for a specific car, ask a customs agent or the customs office before you buy.