| Category: | Other producers of official statistics |
| Area: | ONAs |
| Survey / data collection: | Overview of revenue collection of Customs Administration |
| MONSTAT metadata |
|---|
| Reference metadata |
| 1. Contact |
| 2. Metadata update |
| 3. Statistical presentation |
| 4. Unit of measure |
| 5. Reference period |
| 6. Institutional mandate |
| 7. Confidentiality |
| 8. Release policy |
| 9. Frequency of dissemination |
| 10. Accessibility and clarity |
| 11. Quality management |
| 12. Relevance |
| 13. Accuracy and reliability |
| 14. Timeliness and punctuality |
| 15. Coherence and Comparability |
| 17. Data revision |
| 18. Statistical processing |
| 19. Comment |
Note: For any question on metadata, please contact MONSTAT metadata support.
| 1. Contact Vrh | |
| 1.1. Contact organization: | Revenue and Customs Administration |
| 1.2. Contact organization unit: | Department for monitoring and collection of customs revenues |
| 1.2. Contact organization unit: | Bul. ?arla de Gola br.2, 81000 Podgorica, Crna Gora |
| 2. Metadata update Top | |
| 2.1. Metadata last certified: | Up to 10th in a month |
| 2.2. Metadata last posted: | 29 December 2023 |
| 2.3. Metadata last update: | 02 November 2022 |
| 3. Statistical presentation Top | |
| 3.1. Data description: | The Revenue and Customs Administration performs calculatation and collection of import duties and other duties, in accordance with the law governing customs operations. It also monitors and analyzes the collection of revenue and takes measures to collect them. The distribution of generated revenues on the "Revenue report" is submitted to the Ministry of Finance every working day, from all transaction accounts, with the transfer of funds by payment order. |
| 3.2. Classification system: | Classification in data collection is done according to the Decree on Manner of Revenue Collection and the Instruction on State Treasury work |
| 3.3. Sector coverage: | The data refer to the collection of revenues that are in jurisdiction of the Revenue and Customs Administration, at the level of Montenegro. |
| 3.4. Statistical concepts and definitions: | The Revenue and Customs Administration calculates and collects import duties and other duties, in accordance with the law governing customs operations. It also monitors and analyzes the collection of revenue and takes measures to collect them. The distribution of the generated income on the ""Revenue Report"" is submitted to the Ministry of Finance every working day, from all transaction accounts, with the transfer of funds by payment order. Customs revenues include: VAT on imports, excise duties, customs duties, coffee taxes and other revenues. VAT on import is value added tax payable on import. Customs duty (tax on international trade and transactions) is a duty payable upon import of goods, in accordance with the Customs Law and the Customs Tariff Law. Total collected excise duty consists of excise duty on mineral oils and their derivatives, excise duties on alcohol and alcoholic beverages, excise duties on tobacco and tobacco products, excise duties on carbonated water, excise duties on coal and the difference in excise duty in commercial activities. The tax on coffee is the tax collected on import of coffee and the tax on coffee from the tax warehouse. Other revenues include revenues from fines in misdemeanor proceedings, revenues from the sale of customs goods, interest for late payment of customs duties and other duties, etc. |
| 3.5. Statistical unit: | Customs and excise payers (legal and natural persons) |
| 3.6. Statistical population: | Customs payer is any person who is obliged to pay a customs debt. The excise taxpayer is the producer or importer of excise goods, or a person to whom, in accordance with the Law on Excise Duties, the excise duty can be transferred. |
| 3.7. Reference area: | Montenegro |
| 3.8. Time coverage: | The data are published on a monthly basis, starting from January 2015 |
| 3.9. Base period: | The data were published without index by May of 2017, since when data are published comparatively to the previous year |
| 4. Unit of measure Top | |
| The data are published in euro | |
| 5. Reference period Top | |
| Month | |
| 6. Institutional mandate Top | |
| 6.1. Legal acts and other agreements: | The Law on Official Statistics and Official Statistical System, 'Official Gazette of Montenegro' No 1812 dated 30.03.2012; Annual Plan of Official Statistics, 'Official Gazette of Montenegro' No 62017 dated 27.01.2017; Customs Law, 'Official Gazette of Montenegro' No 712017 dated 31.10.2017; Law on Customs Tariff, 'Official Gazette of Montenegro' No 282012 dated 05.06.2012; Law on Excise, 'Official Gazzete of Montengro' no 5518 dated 01.08.2018, Law on Value Added Tax, , 'Official Gazette of Montenegro' No 502017 dated 31.07.2017; Law on Tax on Coffee, 'Official Gazzete of Montenegro' no 815, dated 27.02.2015; Law on Administrative fees, 'Official Gazette of Montenegro' no 182019 dated 22.03.2019.; Law on Misdeamenour, 'Official Gazette of Montenego' no 3214 dated 30.07.2014; Law on Tax Administration, 'Official gazette of Montenegro' no 4717 dated 19.07.2017. ficial Statistical System Official Gazette of Montenegro No 1812 from 30.03.2012, Annual Plan of Official Statistics, Official Gazette of Montenegro No 62017 from 27.01.2017 |
| 6.2. Data sharing: | MONSTAT , Central Bank of Montenegro |
| 7. Confidentiality Top | |
| 7.1. Confidentiality - policy: | Confidentiality principles are implemented in accordance with the Customs Law ""Official Gazette of Montenegro"", no. 7117 dated 31.10.2017, Law on Classified Information (""Official Gazette of Montenegro"", No. 4815 dated 21.08.2015) and Law on Official Statistics and Official Statistics System "Official Gazette of Montenegro", No. 1812 dated 30.03.2012 |
| 7.2. Confidentiality - data treatment: | The data are published at the level of Montenegro. |
| 8. Release policy Top | |
| 8.1. Release calendar: | The data are published on the date defined by Statistical Release Calendar for other official statistical producers |
| 8.2. Release calendar - access: | http:monstat.orguserfilesfileo%20nama2018Kalendar%20objavljivanja%20statistickih%20podatka%20Zavoda%20za%20statistiku%20za%202018(1).pdf |
| 8.3. User access: | The data are available to the users on the website of Customs Administration |
| 9. Frequency of dissemination Top | |
| Monthly | |
| 10. Accessibility and clarity Top | |
| 10.1. News release: | Press releases are published on a monthly basis on the Customs Administration Website http:www.upravacarina.gov.merubrikeaktuelnosti149759Pregled-naplate-phrihoda-Uprave-carina.html |
| 10.2. Publications: | not relevant |
| 10.3. Online database: | not relevant |
| 10.4. Micro-data access: | The rules under which external users can gain access to individual data for research purposes are regulated by the Law on Official Statistics and the System of Official Statistics ('Official Gazette of Montenegro' No. 1812). |
| 10.5. Other: | not relevant |
| 10.6. Documentation on methodology: domain: | The report is made on the basis of the Revenue Report and the data are in accordance with the Decree on the Method of Payment of Public Revenues. Methodological explanations are an integral part of the announcement starting with the data for June 2017, which are published on the website of the Customs Administration, in the section "Revenue Collection". |
| 10.7. Quality documentation: | not relevant |
| 11. Quality management Top | |
| 11.1. Quality assurance: | The monthly data on collection of revenues are compared with the reports on collected revenues of the Ministry of Finance , by types of income. So far there has been no discrepancies on the data. |
| 11.2. Quality assesment: | not relevant |
| 12. Relevance Top | |
| 12.1. User needs: | National users: Statistical Office of Montenegro, Ministry of Finance, non-govermental agencies, media, the general public. International users: World Customs Organization |
| 12.2. User satisfaction: | No customer satisfaction survey was conducted. |
| 12.3. Completeness: | The requested information in this area was provided to interested parties in a timely manner |
| 13. Accuracy and reliability Top | |
| 13.1. Overall accuracy: | The monthly data on collection of revenues are compared with the reports on collected revenues of the Ministry of Finance , by types of income. So far there has been no discrepancies on the data. |
| 13.2. Sampling error: | It is not relevant because research is not done on a sample basis. |
| 13.3. Non-sampling error: | not relevant |
| 14. Timeliness and punctuality Top | |
| 14.1. Timeliness: | The TP2 indicator is 10 days, the data is published by the 10th of the month for the previous month |
| 14.2. Punctuality: | The data are published according to the dates from the Statistical Release Calendar referring to other official statistical producers for 2021..The TP3 Indicator is 0, ie there is no difference between planned and real announcemet. |
| 15. Coherence and Comparability Top | |
| 15.1. Comparability - geographical: | not relevant |
| 15.2. Comparability over time: | The data are comparable to the data for the same period of previous year |
| 15.3. Coherence - cross domain: | During the compilation of statistical data, a comparison is made with the data from the Treasury Revenue Report and the Table - PlannedBudget Revenues (Ministry of Finance). There were no data differences during 2021. |
| 15.4. Coherence - internal: | There was no internal inconsistency |
| 17. Data revision Top | |
| 17.1. Data revision - policy: | The State Audit Institution , through the revision of the Law on the Final Account of the Budget for 2018, included the audit on collection of revenues of the Customs Administration. |
| 17.2. Data revision - practice: | The State Audit Institution, on an annual basis, audits the collected and allocated revenues. The 2018 audit did not identify any discrepancies in the data. |
| 18. Statistical processing Top | |
| 18.1. Source data: | The data on customs payment of Revenue and Customs Administration are produced on the basis of 'Revenue report' - overview by eco codes of revenues collected by the Customs Administration . |
| 18.2. Frequency of data collection: | Monthly |
| 18.3. Data collection: | The data are collected from the Financial Module of the Customs Information System |
| 18.6. Adjustment: | No adjustment of data is made |
| 19. Comment Top | |
