快速概览
免税门槛
$50
$50以下包裹, 免税
增值税/消费税
15%
Monofase (single-phase) import tax at 17% on CIF + duty. San Marino does NOT use Italian VAT system.
清关时间
1-3 天
常规处理
按类别划分的关税税率
| 类别 | 关税税率 | HS 章节 |
|---|---|---|
| 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 |
所示税率针对标准商品。确切税率取决于您物品的 HS 编码。
清关流程
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.
实际预期情况
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.
所需文件
商业发票
物品描述、数量、价值、发件人和收件人信息
装箱单
每个包裹内容的详细描述
海关申报单（CN22/CN23）
邮政寄递必需
航空运单（AWB）
承运商在接受托运时生成
原产地证书
可能需要用于降低关税（自贸协定/优惠税率）
进出口许可证
适用于受限物品（电子产品、药品、化学品）
进口许可证要求
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.
原产地证书
EU customs union agreement means same duty rates as EU. San Marino Chamber of Commerce issues origin certificates. Not part of EU VAT area.
禁止和限制物品
禁止寄递
- x毒品和违禁药物
- x爆炸物和易燃材料
- x武器和弹药
- x假冒商品
- x伪造货币和文件
限制寄递（需许可证）
- !药品和医药用品
- !食品和饮料
- !植物和种子
- !电子产品（锂电池）
- !香水和化妆品（限量）
实用链接
发往圣马力诺的热门路线
常见问题
What is the duty-free threshold for 圣马力诺?
The duty-free (de minimis) threshold for imports into 圣马力诺 is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to 圣马力诺?
The VAT/tax rate on imports to 圣马力诺 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 圣马力诺?
Typical customs clearance in 圣马力诺 takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into 圣马力诺?
To import into 圣马力诺, 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 圣马力诺?
圣马力诺 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.