The Chinese online shopping platform Temu has become the number one choice for Montenegrin citizens shopping on foreign websites. According to data provided by the Customs Administration to the Bankar.me portal, since November last year, when the platform became available to the Montenegrin market, citizens have ordered over 250,000 packages. The Customs Administration also explains that no VAT is charged on shipments from Temu.
Montenegrin citizens have also embraced the popular Chinese e-commerce platform, which has quickly gained traction in the region. The Customs Administration stated that trade through the Temu platform is continuously increasing.
“Since the platform Temu became active in our country in November 2024, citizens of Montenegro have ordered over 250,000 shipments through this platform,” the Customs Administration said.
Although it was announced that VAT would be charged on all shipments from abroad starting January 1, regardless of the value, this has not discouraged citizens, and they have continued to shop at the same pace.
“The Customs Administration has not noticed any decline in the number of shipments arriving via the Temu platform, nor those purchased by individuals through other foreign platforms. On the contrary, regarding the Temu platform, it has been observed that the number of incoming shipments in the past month has been slightly higher compared to the previous period,” the Customs Administration noted.
In the meantime, Temu has signed agreements with express and postal shipment operators, under which customs duties are paid by the sender, not the recipient. This means that the Chinese platform has taken on the responsibility of paying VAT instead of the citizens. To remind, before January 1, no tax was paid for shipments worth less than 75 euros, as they were exempt from paying taxes. From the beginning of this year, VAT is charged on all shipments from abroad, regardless of the amount.
Last year, citizens purchased goods worth 8.5 million euros from foreign websites, mostly from China. According to the Customs Administration, they continuously monitor the flow of shipments arriving at customs posts and carry out all necessary procedures to efficiently place goods in legally defined customs procedures.
“According to the currently available data, about 230,000 shipments were registered for customs clearance last year, and the total number of shipments ordered by our citizens from abroad is slightly under 300,000,” said the Customs Administration.
They added that a significant number of shipments are still in customs warehouses with operators in the sorting process, and new shipments arrive daily. Therefore, they emphasized that the total number of shipments in process is dynamic and could be higher.
“According to the Customs Administration’s records, the total value of online shipments ordered by Montenegrin citizens from abroad in 2024 amounted to approximately 8.5 million euros. The majority of shipments arrive from China,” the Customs Administration stated.
More than half a million euros collected in VAT from shipments According to the data provided by the Customs Administration, on January 1 of this year, approximately 560,000 euros were collected in VAT for shipments worth up to 150 euros. This amount is continuously changing, as the data is updated daily.
“Regarding the calculation and collection of customs duties for postal shipments, we inform you that for express and postal operators who are authorized to declare shipments under the special procedure (e-manifest), the calculation of customs duties for shipments worth up to 150 euros (on which VAT has been applied since January 1, 2025) is done through the e-manifest application for the entire group of shipments under one manifest,” the Customs Administration explained.
They further clarified that, according to the decisions issued by the Customs Administration to the operators of shipments, they are obliged to make payment of the customs debt within the period defined by the decision and settle it electronically. The operator, as they stated, makes the payment of the customs debt to the Customs Administration.
