San Marino is not a member of the European Union, hence all goods destined for import or export must be accompanied by a transit document or declaration (T1 or T2). Following the underwriting of the customs union agreement, goods from and to Italy are not subject to special customs inspections and control. Moreover, Italy and the Republic of San Marino use the same postal and mail courier system (for the purposes of the shipping charges, San Marino is treated as an Italian postcode by the post service and the major courier service companies).Download legal references in english language
Customs requirements for imports
Goods purchased by San Marino traders in European Community Member States, other than Italy, and destined for the Republic of San Marino, must arrive accompanied by European Community T2 o T2L transit documents or declarations and trader must present these transit declarations to the authorized carrier or forwarder in order to expedite the customs clearance formalities regarding imports.
Should the purchased goods arrive from non-European Countries or if the purchase value is higher than 5,000 euro, the recipient must receive an official goods entry visa from the San Marino Guardia di Rocca Authorities, the goods control and inspection body, by sending the documentation accompanied by a summary cover page. Moreover, the goods must remain available in the territory of the Republic for the following 48 hours as they may be subjected to inspection and check by the Guardia di Rocca Authorities.
Customs requirements for exports
Goods destined for export to European Community Member States, other than Italy, must be presented at the authorized carrier or forwarder in order to expedite the customs clearance formalities regarding exports.
The authorized carrier will issue a T2 transit document along with any other certificates required by the country of destination.
Once the goods exported from San Marino have reached their destination, the recipient or consignee shall make them available for inspection by the competent Customs Authorities in order to complete customs import formalities.
Customs Union Agreement
Following the agreement underwritten with the European Union, the abolition of customs duties on transactions within European Community also applies to San Marino. With regards to imports from non-EU Countries, customs duties are the same as those established by EU Countries.