🇸🇲 Aduanas e impuestos de importación: San Marino
Datos rápidos
Umbral libre de impuestos
$50
Paquetes bajo $50, libre de impuestos
IVA / Impuesto
15%
Monofase (single-phase) import tax at 17% on CIF + duty. San Marino does NOT use Italian VAT system.
Tiempo de despacho
1-3 días
tramitación habitual
Tipos arancelarios por categoría
| Categoría | Tipo arancelario | Capítulo HS |
|---|---|---|
| Electronics | 0-3.7% (EU CET via Italian customs union) | 85 |
| Clothing | 12% (EU CET effectively) | 61-62 |
| Footwear | 8-17% (EU CET) | 64 |
| Food & Beverages | 0-26% (EU CET) | 01-24 |
| Machinery | 0-4% (EU CET) | 84 |
| Cosmetics | 2.5-6.5% (EU CET) | 33 |
| Books | 0% | 49 |
| Toys & Games | 0-4.7% (EU CET) | 95 |
Las tarifas mostradas corresponden a mercancías estándar. El tipo exacto depende del código HS de tu artículo.
Proceso de despacho de aduanas
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.
Qué esperar realmente
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.
Documentos necesarios
Factura comercial
Descripción, cantidad, valor, datos del remitente y destinatario
Lista de empaque
Descripción detallada del contenido
Declaración aduanera (CN22/CN23)
Requerida para envíos postales
Guía aérea (AWB)
Generada por el transportista al reservar el envío
Certificado de origen
Puede requerirse para aranceles reducidos
Licencia de exportación/importación
Para productos restringidos
Requisitos de licencia de importación
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.
Certificado de origen
EU customs union agreement means same duty rates as EU. San Marino Chamber of Commerce issues origin certificates. Not part of EU VAT area.
Artículos prohibidos y restringidos
Prohibidos
- xNarcóticos y drogas ilegales
- xExplosivos y materiales inflamables
- xArmas y municiones
- xProductos falsificados
- xMoneda y documentos falsos
Restringidos (requiere permiso)
- !Medicamentos
- !Alimentos y bebidas
- !Plantas y semillas
- !Electrónica (baterías de litio)
- !Perfumes y cosméticos
Enlaces útiles
Rutas populares a San Marino
Preguntas frecuentes
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.