U v o z


Robu, koja se unosi iz inostranstva, za koju nije predviđeno oslobađenje od plaćanja uvoznih dažbina, carini carinska ispostava u redovnom postupku. Stranka u carinskom postupku je lice na osnovu čijih zahtjeva se vodi carinski postupak. Međutim, stranka u carinskom postupku ne mora učestvovati direktno, već može ovlastiti zastupnika (špeditera), odnosno carinskog posrednika (za strano lice), koji će ga zastupati pred carinskim organom.

Granična carinska ispostava može uputiti robu tranzitnom deklaracijom u carinsku ispostavu u unutrašnjosti gdje će se sprovesti redovan carinski postupak. 


Carinskoj ispostavi, u kojoj se carini roba, podnose se sljedeća dokumenta:

- uvozna carinska deklaracija;

- faktura i druge komercijalne isprave;

- transportna dokumenta kao i

- uvjerenja nadležnih organa, odnosno odobrenja (dozvole) za uvoz, ukoliko je to propisano za određenu vrstu robe.

Uvozna deklaracija

Roba koja se uvozi mora biti obuhvaćena uvoznom deklaracijom. Carinska deklaracija se podnosi: u pisanoj formi; elektronskom razmjenom podataka (ako to dopuštaju tehničke mogućnosti i ako upotrebu takvih sredstava odobri carinski služba); ili usmeno.

Jedinstvena carinska isprava (JCI) je propisan obrazac i koristi se kao pisana carinska deklaracija. Ona mora da bude potpisana i da sadrži sve podatke neophodne za primjenu propisa kojima je regulisan uvoz robe. Po pravilu je popunjava ovlašćeno lice za poslove zastupanja (špediter) unoseći podatke o: kupcu robe, režimu uvoza, zemlji porijekla robe i zemlji plaćanja, datumu prelaska robe preko granice, prevoznom sredstvu, cijeni, bruto i neto masi u kilogramima i sl. Pravilnik o obliku, sadržaju, načinu podnošenja i popunjavanja carinske deklaracije i zbirne prijave detaljno propisuje način popunjavanja ovih isprava.

Carinsku deklaraciju može da podnese samo ovlaćeno lice koje je u mogućnosti da stavi na uvid predmetnu robu ili da obezbijedi da se ona stavi na uvid nadležnom carinskom organu, zajedno sa svim ispravama koje se zahtijevaju radi primjene propisa kojima je regulisan postupak za koji je roba prijavljena. Podnosilac carinske deklaracije mora imati sjedište, odnosno prebivalište u Crnoj Gori.

Carinarnica, radi kontrole carinske deklaracije koju je primila, može da:

- izvrši pregled dokumenata koji su obuhvaćeni carinskom deklaracijom i dokumenata koji su priloženi uz deklaraciju;

- zahtijeva da joj podnosilac carinske deklaracije dostavi i druga dokumenta kako bi utvrdila da li su podaci koji su navedeni u deklaraciji tačni;

- izvrši pregled robe i da uzme uzorke radi analize robe ili radi detaljnog ispitivanja.

Prevoz robe do mjesta gdje će se izvršiti pregled robe i uzimanje uzoraka kao i sva rukovanja s robom neophodna da bi se izvršio pregled ili uzimanje uzoraka, obaviće podnosilac carinske deklaracije ili će se obaviti na njegovu odgovornost. Troškovi koji iz toga proisteknu padaju na teret podnosioca deklaracije.

Robu koja se uvozi pored carinske deklaracije moraju pratiti sljedeća dokumenta:

Uvozna faktura je dokument na osnovu koga se plaća isporučena roba, a izdaje je prodavac robe. Faktura specificira datum izdavanja, količinu robe, opis i karakteristike robe, jediničnu cijenu izraženu u dogovorenoj valuti i jedici mjere, ukupnu vrijednost robe, mjesto otpreme, datum izavanja računa, adresu kupca, potpis prodavca  i sl.

Pored navedenih elementa faktura može sadržati i druge elemente, zavisno od vrste robe koja se uvozi.

Transportna dokumenta regulišu otpremu i transport robe. Najznačajnija dokumenta koja se odnose na transport su:

- kamionski tovarni list (CMR);

- željeznički tovarni list (CIM);

- brodski tovarni list:

- avionski tovarni list (AWB).

Kamionski tovarni list (CMR) izdaje prevoznik i predstavlja dokument koji služi kao dokaz da je roba primljena na prevoz. U ovom dokumentu prevoznik se obavezuje da će robu prevesti i uredno je predati primaocu, kupcu. CMR se izdaje u tri istovjetna primjerka od kojih jedan ide pošiljaocu, drugi prati robu do primaoca, a treći zadržava prevoznik. Tovarni list sadrži informacije o: preduzeću pošiljaocu, preduzeću primaocu, detaljan opis robe, oznaci vozila, troškovima prevoza i carina, kao i spisak dokumenata koja prate tovarni list.

Uvjerenje o porijeklu robe je dokument koji nije obavezan, ali je od posebnog značaja za uvoznike jer ukazuje na moguće preferencijalno poreklo robe u zemlji uvoznici i samim tim umanjuje troškove carinjenja robe. Uvjerenje o porijeklu izdaje nadležni organ zemlje porijekla robe.

Veterinasrki ili fitosanitarni sertifikat (za poljoprivredne proizvode) je obavezan dokument za robu biljnog ili životinjskog porijekla, koji obezbjeđuje da pošiljka ispunjava specifične zahtjeve.

Uvozne dozvole

Generalno, uvoz robe u Crnu Goru je slobodan. Ipak za uvoz pojedinih vrsta robe potrebna je uvozna dozvola zbog njihove specifične prirode.

Import Procedures

  

Goods imported from abroad, for which exemption from payment of import duties is not provided, shall be custom cleared in regular customs procedure. Party in customs procedure is a person on the basis of whose application customs procedure is started. However, a party in customs procedure does not have to participate directly, instead it can authorize a representative, or customs agent who will present the party before the customs authorities.

Cross border points can send the goods of transit declaration to the customs offices in the interior where regular customs procedure shall be conducted. The following documents shall be submitted to the customs office where the goods are being cleared: import customs declaration; invoice and other commercial documents; transport documents; certificate issued by competent authorities, or approval (license) for import, if determined for certain type of goods.

Import declaration

Goods that are imported have to be accompanied by an import declaration. Customs declarations shall be submitted: in written; electronic data transfer (where technical possibilities are provided for and where usage of such means is authorized by the customs service); or verbally.

Single Administrative Document (SAD) is a regulated form and used as a written customs declaration. It has to be signed and contain all information necessary for the application of the regulations regulating the import of goods. Generally, it is completed by a person authorized for representation by entering data about: purchaser of goods, import regime, the country of origin of goods and the country of payment, date of transfer of the goods across border, means of transportation, price, gross and net weight in kilograms etc.

Customs declarations may be submitted only by an authorized person who is able to place the goods for inspection or to ensure insight in the goods to a competent customs authority, together with all documents required for the purpose of implementation of the rules regulating the process the goods are declared for. Person applying for customs declaration has to have seat or residence in Montenegro.

The customs office, for the purpose of controlling the customs declarations it receives, can:

- examine the documents included in the customs declaration and the documents attached to the declaration;

- request the person applying for customs declaration to submit other documents for the purpose of verifying the accuracy of the particulars in the declaration; 

- examine the goods and take samples for analysis of the goods or for further examination.

The transport of the goods to the place of inspection and sampling as well as the handling of goods necessary for the inspection or sampling shall be performed by the person applying for customs declaration or it shall be performed on his responsibility. The costs arising from this shall be borne by the person applying for declaration.

Besides the customs declaration, the following documents have to accompany the goods that are imported: 

Import invoice is a document on the basis of which delivered goods are paid, and it is issued by the seller of goods. The invoice specifies the date of issue, quantity of goods, description and characteristics of goods, unit price presented in agreed currency and measurement units, total value of goods, the place of dispatch, the date of the invoice, the address of the buyer, signature of the seller etc.

Besides the afore-cited information, the invoice should contain other elements as well, depending on the type of goods being imported.

Transport documentation regulates the shipping and transport of goods. The most important documents regarding transport are the following:

- CMR;

- railway consignment note (CIM);

- bill of lading;

- air waybill (AWB).

CMR is issued by the shipper and is a document serving as evidence that the goods have been accepted for transport. With this document the shipper undertakes to transfer the goods and deliver it to the recipient, the customer. CMR is issued in three identical copies, one copy for the sender, one copy accompanies the goods to a recipient, and the third copy is kept by the shipper.  CMR contains information about: the sender’s company, the recipient company, a detailed description of the goods, the markings of the vehicle, transport costs and customs duties, as well as a list of documents attached to the waybill. 

Certificate of origin is not a mandatory document, but it is of essential importance for the importer because it indicates possible preferential origin of goods in the country of the importer and thus reduces the costs for customs clearance. The certificate of origin is issued by competent authority from the country of origin of the goods.

Veterinary or phytosanitary certificate (for agricultural products) is a mandatory document that must accompany goods of plant or animal origin, which provides that the package meets the specific requirements.

Import license

In general, the import of goods into Montenegro is free. However, the import of certain types of goods requires a license due to their specific nature.