Montenegro collected approximately €675.9 million in gross customs revenue during the first six months of 2026, an increase of €25.7 million, or 4%, compared with the same period in 2025. Revenue collection also exceeded the planned target by approximately €5 million.
Import activity continues to underpin fiscal revenue
The customs revenue performance was recorded ahead of the peak tourism season and reflects continued imports of food, consumer goods, construction materials, vehicles, equipment and energy. The structure of customs and import VAT revenues remains closely linked to domestic consumption and tourism-related economic activity. Changes in visitor spending, real estate construction or household demand could have a direct impact on fiscal revenue because of Montenegro’s reliance on imported goods.
Customs reforms linked to EU accession
The provisional closure of the Customs Union negotiating chapter is expected to support further investment in customs technology, electronic declaration systems, risk management and border infrastructure. The customs framework will also require domestic companies to comply with more demanding European Union product standards, rules of origin and regulatory compliance requirements, while supporting the longer-term reduction of trade-related administrative barriers.



