🇸🇲 Alfândega e Direitos de Importação: San Marino
Factos Rápidos
Limite de isenção
$50
Pacotes abaixo de $50, isentos de taxas
IVA / Imposto
15%
Monofase (single-phase) import tax at 17% on CIF + duty. San Marino does NOT use Italian VAT system.
Tempo de Desalfandegamento
1-3 dias
processamento típico
Taxas de Direitos por Categoria
| Categoria | Taxa de Direito | 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 |
As taxas apresentadas são para mercadorias padrão. A taxa exata depende do código HS do seu artigo.
Processo de Desalfandegamento
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.
O Que Realmente Esperar
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 necessários
Fatura comercial
Descrição do item, quantidade, valor, dados do remetente e destinatário
Lista de embalagem
Descrição detalhada do conteúdo de cada pacote
Declaração aduaneira (CN22/CN23)
Obrigatória para envios postais
Conhecimento de transporte aéreo (AWB)
Gerado pela transportadora ao reservar o envio
Certificado de origem
Pode ser necessário para taxas reduzidas (ALC/tarifas preferenciais)
Licença de exportação/importação
Para mercadorias restritas (eletrônicos, medicamentos, produtos químicos)
Requisitos de Licença de Importação
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 Origem
EU customs union agreement means same duty rates as EU. San Marino Chamber of Commerce issues origin certificates. Not part of EU VAT area.
Itens proibidos e restritos
Proibido
- xEntorpecentes e drogas ilícitas
- xExplosivos e materiais inflamáveis
- xArmas e munições
- xProdutos falsificados
- xMoeda falsa e documentos falsificados
Restrito (requer autorização)
- !Medicamentos e produtos farmacêuticos
- !Alimentos e bebidas
- !Plantas e sementes
- !Eletrônicos (baterias de lítio)
- !Perfumes e cosméticos (limites de volume)
Ligações Úteis
Rotas populares para San Marino
Perguntas frequentes
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.