🇸🇲 輸入関税：サンマリノ
クイックファクト
免税閾値
$50
$50以下の荷物, 免税
消費税
15%
Monofase (single-phase) import tax at 17% on CIF + duty. San Marino does NOT use Italian VAT system.
通関所要時間
1-3 日
標準的な処理時間
カテゴリー別関税率
| カテゴリー | 関税率 | HS章 |
|---|---|---|
| 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 |
表示されている税率は標準的な商品の場合です。正確な税率は商品のHSコードによって異なります。
通関手続き
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.
実際に想定される内容
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.
必要書類
商業送り状（コマーシャルインボイス）
品目の説明、数量、価格、送り主と受取人の情報
梱包明細書（パッキングリスト）
各荷物の内容物の詳細な説明
税関申告書（CN22/CN23）
郵便小包に必要
航空貨物運送状（AWB）
運送業者が出荷手続き時に発行
原産地証明書
関税軽減に必要な場合あり（FTA/特恵関税）
輸出入ライセンス
制限品目用（電子機器、医薬品、化学品）
輸入ライセンス要件
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.
原産地証明書
EU customs union agreement means same duty rates as EU. San Marino Chamber of Commerce issues origin certificates. Not part of EU VAT area.
禁止品・制限品
禁止品
- x麻薬および違法薬物
- x爆発物および可燃物
- x武器および弾薬
- x偽造品
- x偽造通貨および文書
制限品（許可が必要）
- !医薬品
- !食品および飲料
- !植物および種子
- !電子機器（リチウムバッテリー）
- !香水および化粧品（容量制限）
便利なリンク
サンマリノへの人気ルート
よくある質問
What is the duty-free threshold for サンマリノ?
The duty-free (de minimis) threshold for imports into サンマリノ is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to サンマリノ?
The VAT/tax rate on imports to サンマリノ 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 サンマリノ?
Typical customs clearance in サンマリノ takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into サンマリノ?
To import into サンマリノ, 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 サンマリノ?
サンマリノ 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.