🇸🇲 수입 관세 및 세금: 산마리노
간략 정보
면세 기준
$50
$50 이하 소포, 면세
부가가치세 / 소비세
15%
Monofase (single-phase) import tax at 17% on CIF + duty. San Marino does NOT use Italian VAT system.
통관 시간
1-3 일
일반 처리 시간
카테고리별 관세율
| 카테고리 | 관세율 | HS 챕터 |
|---|---|---|
| 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 |
표시된 요율은 표준 상품 기준입니다. 정확한 요율은 품목의 HS 코드에 따라 다릅니다.
통관 절차
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.
실제 예상 사항
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.
필요 서류
상업 송장 (Commercial Invoice)
품목 설명, 수량, 가격, 발송인 및 수취인 정보
포장 명세서 (Packing List)
각 소포 내용물의 상세 설명
세관 신고서 (CN22/CN23)
우편 배송에 필요
항공 화물 운송장 (AWB)
운송업체가 화물 접수 시 발행
원산지 증명서
관세 감면에 필요할 수 있음 (FTA/특혜 관세)
수출입 허가증
제한 품목용 (전자제품, 의약품, 화학물질)
수입 라이선스 요구 사항
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.
원산지 증명서
EU customs union agreement means same duty rates as EU. San Marino Chamber of Commerce issues origin certificates. Not part of EU VAT area.
금지 및 제한 물품
금지 물품
- x마약 및 불법 약물
- x폭발물 및 인화성 물질
- x무기 및 탄약
- x위조 상품
- x위조 화폐 및 문서
제한 물품 (허가 필요)
- !의약품
- !식품 및 음료
- !식물 및 종자
- !전자제품 (리튬 배터리)
- !향수 및 화장품 (용량 제한)
유용한 링크
산마리노로의 인기 경로
자주 묻는 질문
What is the duty-free threshold for 산마리노?
The duty-free (de minimis) threshold for imports into 산마리노 is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to 산마리노?
The VAT/tax rate on imports to 산마리노 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 산마리노?
Typical customs clearance in 산마리노 takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into 산마리노?
To import into 산마리노, 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 산마리노?
산마리노 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.