Did you know that goods entering the EU from outside the European Union are subject to a common external tariff and tariff-free movement within the EU borders? The reason for this is the EU Customs Union. The EU Customs Union represents one of the greatest achievements of the European Union, one of its fundamental pillars and an essential element in the functioning of the single market. All EU Member States are part of the Customs Union and all countries that aspire to join the EU, including Montenegro, have to meet the requirements set out in Chapter 29: Customs Union. EU assistance is also closely linked to the accession negotiations under this chapter.

So far, the EU has allocated €8 million to Montenegro in the customs area. Through different projects, the EU has helped the capacity building, modernisation and digitalisation of the Customs Administration. Furthermore, it has to modernise and improve border and inland controls and detection of organised crime and corruption activities, which ultimately lead to better protection of society and more efficient collection of revenue for the benefit of all citizens of Montenegro. Future EU assistance in this area will predominantly focus on the implementation of complex IT systems envisaged under the Union Customs Code, which will enable full interconnectivity and interoperability of Montenegrin IT systems with those of EU Member States.

Additionally, the EU commits considerable funds to support Montenegro’s taxation reform. Since 2007, it has provided approximately €2.5 million in assistance to the taxation area, supporting capacity-building, modernisation and digitalisation of the Tax Administration, as well as helping Montenegro align its laws with those of the EU in the area of indirect and direct taxes. The EU will continue to provide financial assistance in this area and support Montenegro in fulfilling the requirements set out in Chapter 16: Taxation.