🇸🇲 Import Customs & Duties: San Marino
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
Monofase (single-phase) import tax at 17% on CIF + duty. San Marino does NOT use Italian VAT system.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| 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 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
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.
What to Actually Expect
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.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
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.
Certificate of Origin
EU customs union agreement means same duty rates as EU. San Marino Chamber of Commerce issues origin certificates. Not part of EU VAT area.
Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to San Marino
Frequently Asked Questions
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.