Montenegro’s Customs Administration collected €675.9 million in the first six months of 2026, recording an increase of €25.7 million, or approximately 4%, compared with the same period in 2025. The collected amount was also around €5 million above the planned level.
Import VAT remains the largest revenue source
Import VAT generated €455.34 million during the period, an increase of approximately €19.2 million year-on-year. Revenue from excise duties reached €185.1 million, rising by €5.2 million, while customs duties contributed €34.05 million. In June 2026, customs revenue totalled €137.57 million, representing growth of approximately 6.2% compared with June 2025.
The increase in customs revenues supports Montenegro’s fiscal position while also highlighting the importance of imports and consumption-based taxation within the economy. Higher import VAT collection reflects domestic demand and preparations linked to tourism activity, while also showing the country’s reliance on imported goods and exposure to external transport and commodity costs.
Customs inspections identify irregularities and undeclared funds
During the first half of 2026, customs authorities carried out 34,118 detailed inspections of vehicles and goods. The inspections resulted in the identification of 304 irregularities and the issuing of 342 offence orders, with total fines amounting to approximately €265,200. The value of seized contraband was estimated at around €521,300. Customs authorities also recorded seizures of undeclared cash amounting to €372,455 and $12,850.
