Car import calculator for Montenegro: customs duty, VAT and homologation
Importing a car to Montenegro costs 21% VAT on the price plus transport, and 5% customs duty unless the car was made in the EU, EFTA, Turkey, Ukraine or a CEFTA country and you have proof of origin. Electric cars pay no duty. For a 10,000 € car with 500 € of transport that is 2,205 € if it was made in the EU or 2,840.25 € if it was made in Japan, plus 77 € of homologation.
Calculate
It is part of the customs value, so VAT is charged on it too.
Without it, customs charges 5% even on a car of preferential origin.
Adds 30 € to the homologation fees.
Your estimate
- Customs value (price and transport)
- €10,500.00
- Customs duty0%: preferential origin with proof
- €0.00
- VAT base
- €10,500.00
- VAT 21%
- €2,205.00
- Duty and VAT
- €2,205.00
- Homologation fees
- €77.00
- Total on top of the price and transport
- €2,282.00
- Cost of the car in Montenegro
- €12,782.00
The same car bought from a private seller in Montenegro: 5% used-vehicle tax, €500.00.
Not included: registration, plates, compulsory insurance and the technical inspection.
When is the duty 0% and when 5%?
Origin is where the car was made, not where you buy it. 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.
| Origin of the car | Customs duty |
|---|---|
| European Union | 0% with proof of origin |
| Switzerland, Norway, Iceland, Liechtenstein | 0% with proof of origin |
| Turkey | 0% with proof of origin |
| Ukraine | 0% with proof of origin |
| Serbia, Bosnia and Herzegovina, Albania, North Macedonia, Moldova, Kosovo | 0% with proof of origin |
| Russia | 5% |
| All other countries | 5% |
| Electric car, any origin | 0% |
Worked example: a 10,000 € car with 500 € of transport
| 10,000 € + 500 € | Made in the EU, with EUR.1 | Made in Japan |
|---|---|---|
| Customs value | 10,500.00 € | 10,500.00 € |
| Customs duty | 0.00 € | 525.00 € |
| VAT base | 10,500.00 € | 11,025.00 € |
| VAT 21% | 2,205.00 € | 2,315.25 € |
| Duty and VAT | 2,205.00 € | 2,840.25 € |
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?
| Vehicle | New | Used |
|---|---|---|
| Cars and vans (categories M and N) | Euro 6 | At least Euro 5 |
| Motorcycles and mopeds (category L) | Euro 5 | At least Euro 4 |
The rule has applied since 1 July 2024 and in practice rules out most cars registered before about 2009 to 2011. Oldtimers, made 30 or more years ago, are not homologated, but they need the ministry's approval.
Homologation and the rest of the budget
| Fee, VAT included | Amount |
|---|---|
| Certificate of homologation for an individual vehicle | 50 € |
| Inspection of the vehicle and documents, and the report | 27 € |
| Manufacturer's certificate of conformity, if needed | 30 € |
Registration, plates, compulsory insurance and the technical inspection come after customs and homologation and are not in the calculator. A used car bought from a private seller in Montenegro pays no VAT or duty again; the buyer pays 5% of its market value instead.
The calculator covers passenger cars. The duty rates were checked on the tariff lines for petrol, diesel and electric cars; for a hybrid, confirm the tariff line with customs.
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.
- 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.
- 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.
- How much does homologation cost?
- 50 € for the certificate, 27 € for the inspection and report, and 30 € for a manufacturer's certificate of conformity if one is needed.
- Is it cheaper to buy the car in Montenegro?
- A used car bought from a private seller pays 5% of its market value instead of VAT and duty: 500 € on a 10,000 € car, against 2,205 € of VAT on the same car imported from the EU.
Our detailed guides
- Importing a car to Montenegro: 0% or 5% customs duty, 21% VAT, the Euro 5 rule and homologation
- Vehicle registration in Montenegro: technical inspection, documents, plate prices, the road charge from 2027 and foreign plates
- Car insurance in Montenegro: the compulsory policy, the green card, the European accident report and the deadlines for compensation
- Buying a used car in Montenegro 2026: what used cars cost by model and age, what to check and what you pay on top
- How to sell a car in Montenegro: the contract, the 5% used vehicle tax and transferring ownership
- Electric cars in Montenegro 2026: how many chargers there are, what charging costs, subsidies, import duty and registration
Other calculators
Sources
- TARICG, the integrated customs tariff of Montenegro (lines 8703 23 90 00, 8703 32 90 00 and 8703 80 00 00)
- Customs Administration of Montenegro: frequently asked questions
- Investitor: Euro 5 rule for used vehicles from 1 July 2024
- Decision on homologation costs (Official Gazette of Montenegro 50/2015)
- Law on the Tax on Sales of Used Motor Vehicles (Official Gazette of Montenegro 127/2025)
The rates and rules were checked on 25 September 2026. Fijaka is a listings platform and does not give customs or tax advice; for a specific car, ask a customs agent or the customs office before you buy.