Montenegro’s Customs Administration collected €675.9mn during the first half of 2026, an increase of €25.7mn, or approximately 4%, compared with the same period of 2025. Revenue was also around €5mn above plan.
Import VAT generated €455.34mn, up approximately €19.2mn, while excise revenue reached €185.1mn, an increase of €5.2mn. Customs duties contributed another €34.05mn. June alone produced €137.57mn, around 6.2% more than in June 2025.
The figures support the fiscal position but also underline Montenegro’s dependence on imports and consumption-based taxation. Strong import VAT collection can reflect healthy domestic demand and tourism preparation, but it also points to a limited domestic production base and exposure to external transport and commodity costs.
Customs authorities conducted 34,118 detailed inspections of vehicles and goods, identified 304 irregularities and issued 342 offence orders with fines totalling approximately €265,200. Seized contraband was valued at around €521,300, while undeclared cash seizures included €372,455 and $12,850.
