🇸🇲 Einfuhrzoll und Abgaben: San Marino

Kurz & knapp

Zollfreier Schwellenwert

$50

Pakete unter $50, zollfrei

MwSt / Steuer

15%

Monofase (single-phase) import tax at 17% on CIF + duty. San Marino does NOT use Italian VAT system.

Verzollungsdauer

1-3 Tage

übliche Bearbeitung

Zollsätze nach Kategorie

KategorieZollsatzHS-Kapitel
Electronics0-3.7% (EU CET via Italian customs union)85
Clothing12% (EU CET effectively)61-62
Footwear8-17% (EU CET)64
Food & Beverages0-26% (EU CET)01-24
Machinery0-4% (EU CET)84
Cosmetics2.5-6.5% (EU CET)33
Books0%49
Toys & Games0-4.7% (EU CET)95

Angegebene Sätze gelten für Standardwaren. Der genaue Satz hängt vom HS-Code Ihres Artikels ab.

Verzollungsprozess

Ufficio Tributario (Tax Office) handles customs for San Marino. NOT an EU member but has a customs union with the EU since 1991 and a customs/monetary agreement with Italy. EU Common Customs Tariff effectively applies. Has its own import monofase tax at 17% instead of VAT (does not use Italian VAT). Euro is currency. ALL goods physically transit through Italy.

Bearbeitungszeit1-3 Tage
MwSt.-Satz17% (monofase import tax, not Italian VAT)

Was tatsächlich zu erwarten ist

Tiny enclave (61 km2) entirely surrounded by Italy. All imports physically transit through Italian territory. Poste San Marino handles mail via Italian postal infrastructure. Couriers (DHL, FedEx, UPS) serve via Italy, effectively Italian delivery times. Import monofase tax at 17% instead of VAT. EU customs tariff applies. No border controls with Italy. Very efficient, same delivery as Italy. ~34,000 people. For practical purposes, shipping to San Marino is shipping to Italy with a slightly different tax treatment.

Erforderliche Dokumente

1

Handelsrechnung

Artikelbeschreibung, Menge, Wert, Absender- und Empfängerdaten

2

Packliste

Detaillierte Inhaltsauflistung

3

Zollerklärung (CN22/CN23)

Erforderlich für Postsendungen

4

Luftfrachtbrief (AWB)

Wird vom Spediteur erstellt

5

Ursprungszeugnis

Kann für reduzierte Zölle erforderlich sein

6

Export-/Importlizenz

Für eingeschränkte Waren

Anforderungen an Einfuhrlizenzen

EU-aligned import controls. Required for firearms, controlled substances, and dual-use goods. Italian phytosanitary and veterinary checks apply at entry since all goods transit through Italy.

Ursprungszeugnis

EU customs union agreement means same duty rates as EU. San Marino Chamber of Commerce issues origin certificates. Not part of EU VAT area.

Verbotene & eingeschränkte Waren

Verboten

  • xBetäubungsmittel und illegale Drogen
  • xSprengstoff und brennbare Materialien
  • xWaffen und Munition
  • xGefälschte Waren
  • xFalschgeld und gefälschte Dokumente

Eingeschränkt (Genehmigung erforderlich)

  • !Medikamente
  • !Lebensmittel und Getränke
  • !Pflanzen und Samen
  • !Elektronik (Lithiumbatterien)
  • !Parfüm und Kosmetik

Beliebte Routen nach San Marino

Häufig gestellte Fragen

What is the duty-free threshold for San Marino?

The duty-free (de minimis) threshold for imports into San Marino is $50. Goods valued below this amount are exempt from customs duties.

What is the VAT rate on imports to San Marino?

The VAT/tax rate on imports to San Marino is 15%. VAT applies to: Monofase (single-phase) import tax at 17% on CIF + duty. San Marino does NOT use Italian VAT system.

How long does customs clearance take in San Marino?

Typical customs clearance in San Marino takes 1-3 days. Express shipments usually clear faster.

What documents are needed to import into San Marino?

To import into San Marino, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.

What items are prohibited from import into San Marino?

San Marino prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.