Products may be brought into Montenegro on a temporary basis and are exempt from custom duties in certain situations: (i) equipment temporarily sent by a foreign company to a Montenegrin company to produce goods or provide services for the foreign company; (ii) equipment temporarily imported by a foreign contractor to perform construction, assembling, maintenance, and similar works in Montenegro, and then re-exported; and (iii) raw materials temporarily imported for processing in Montenegro and re-exported.

The law states that goods intended for re-export may be exempt from duties for up to 24 months.