San Marino, one of the world’s smallest countries, is located in Southern Europe, entirely landlocked within Italy. Despite its small size, it has an established and structured customs tariff system that governs the importation of goods. San Marino, a member of the European Customs Union, applies tariff rates that align with the European Union’s Common Customs Tariff (CCT). However, being a non-EU member, San Marino has some flexibility in its trade agreements and its customs policies. Import tariffs are crucial for regulating trade, protecting local industries, and generating government revenue.
Customs Tariff Rates by Product Category
1. Agricultural Products
Agricultural products are essential imports in San Marino, as the country’s limited agricultural capacity cannot meet all its domestic needs. Agricultural tariffs are applied to manage the flow of these products, with some special preferences for regional products, especially those from the EU.
- Fresh Fruits and Vegetables: 10% to 20%
- Processed Foods: 5% to 15%
- Cereals and Grains: 5% to 25%
- Meat and Poultry: 12% to 25%
- Dairy Products: 15% to 30%
- Sugar and Confectionery: 5% to 15%
Special Duties for Agricultural Products:
- European Union Origin: As San Marino has a close relationship with the EU, many agricultural products imported from EU member states enjoy preferential tariff rates, typically lower than those from non-EU countries.
- Italy: Since San Marino shares a border with Italy and is heavily integrated into the Italian economy, agricultural goods from Italy, particularly fruits, vegetables, and dairy products, often enjoy reduced duties or are exempt from tariffs altogether due to regional agreements.
- Organic Products: There may be reduced tariffs on organic agricultural products imported from both the EU and non-EU countries, as part of the EU’s commitment to sustainable farming practices.
2. Textiles and Apparel
San Marino’s textile import sector includes both raw materials for local manufacturing and finished products for domestic consumption. Import duties on textiles depend on the type of goods and their origin.
- Woven Fabrics: 5% to 10%
- Knitwear: 10% to 15%
- Clothing and Garments: 10% to 20%
Special Duties for Textiles and Apparel:
- EU Member States: As part of the EU Customs Union, San Marino applies the same preferential tariffs on textiles imported from EU countries. The tariff rates for clothing, fabrics, and garments from EU member states are generally lower than those from non-EU countries.
- Sustainability Exemptions: Certain textile products, particularly those that meet specific environmental or ethical production standards (e.g., organic cotton or Fair Trade-certified products), may benefit from reduced duties, in line with the EU’s sustainable development policies.
3. Electronics and Appliances
Electronics and household appliances are significant import categories for San Marino, given the country’s high standard of living and strong consumer demand. Import duties for electronics and appliances are generally moderate.
- Mobile Phones: 5% to 15%
- Home Appliances (e.g., refrigerators, washing machines): 10% to 20%
- Consumer Electronics (e.g., televisions, radios, computers): 5% to 10%
Special Duties for Electronics:
- EU Customs Union: As a member of the EU’s customs union, San Marino adheres to the EU’s tariff rates for electronics, which are generally lower for products originating from other EU countries. Non-EU electronics may face higher duties, although products from countries with special trade agreements with the EU may qualify for reduced duties.
- Sustainability and Environmental Goods: Electronics that are certified as energy-efficient or meet environmental standards may benefit from reduced tariffs. San Marino follows the EU’s regulations in encouraging the use of energy-saving and environmentally friendly appliances.
4. Building Materials
The construction industry in San Marino relies heavily on imported building materials, as local production is limited. The country applies a range of import duties to building materials based on the type of goods and their intended use.
- Cement: 10% to 15%
- Steel and Metal Products: 5% to 15%
- Wood and Lumber: 10% to 25%
- Tiles, Paints, and Other Finishing Materials: 5% to 20%
Special Duties for Building Materials:
- Regional Trade: Materials imported from EU countries, particularly Italy, may benefit from lower or zero tariffs, due to the close trade relations between San Marino and Italy.
- Construction Projects: Large-scale construction projects may receive special exemptions or reductions on certain building materials to support infrastructure development, especially if they align with sustainable development goals.
- Energy-Efficient Materials: Similar to other regions in Europe, San Marino may offer reduced duties for energy-efficient building materials, as part of its environmental commitment under EU law.
5. Motor Vehicles and Parts
San Marino has a high demand for automobiles, which are largely imported. Motor vehicles are subject to relatively high import duties, although there are exceptions for certain types of vehicles.
- Passenger Vehicles: 20% to 30%
- Motorcycles: 10% to 15%
- Vehicle Parts and Accessories: 5% to 15%
Special Duties for Motor Vehicles:
- Used Vehicles: Like many European countries, San Marino applies higher tariffs on used vehicles to promote the importation of more environmentally friendly, newer vehicles.
- Electric and Hybrid Vehicles: San Marino is aligned with EU policies on reducing carbon emissions, and as such, electric and hybrid vehicles may benefit from reduced tariffs or exemptions to promote sustainable transportation.
- EU Products: Vehicles and vehicle parts imported from the EU, particularly Italy, are typically subject to lower import duties due to the close trade relationship between San Marino and its EU neighbors.
6. Chemicals and Pharmaceuticals
Pharmaceuticals and chemicals are critical imports for San Marino, especially given its high standard of healthcare. The tariffs on these products are typically low, reflecting the need for these goods in the local economy.
- Pharmaceutical Products: 5% to 10%
- Industrial Chemicals: 5% to 15%
- Agricultural Chemicals: 5% to 10%
Special Duties for Pharmaceuticals:
- Essential Medicines: Medicines, particularly life-saving drugs, may be exempt from duties or subject to reduced rates to ensure that the population has access to necessary treatments.
- EU Pharmaceutical Trade: San Marino follows EU regulations and standards in pharmaceuticals, which means that products from the EU generally face reduced tariffs, benefiting from the mutual recognition of standards and harmonized regulations.
7. Food and Beverages
The food and beverage sector is an important part of San Marino’s imports. With limited agricultural production, the country imports a wide range of foodstuffs, including both raw materials and processed foods. Tariffs on food and beverages vary by product category.
- Alcoholic Beverages: 10% to 25%
- Non-Alcoholic Beverages: 5% to 15%
- Processed Foods: 10% to 20%
- Fresh Meat and Poultry: 15% to 25%
Special Duties for Food and Beverages:
- EU Imports: Food products from the EU, especially Italy, benefit from reduced or zero tariffs under the EU’s free trade agreements. This is beneficial for products like wine, cheese, olive oil, and meats.
- Organic and Sustainable Products: Organic food products or those certified under sustainability schemes may be eligible for reduced tariffs, as San Marino follows EU trends in promoting sustainable food production.
8. Luxury Goods
Luxury goods such as high-end jewelry, designer products, and luxury watches are subject to relatively high import duties in San Marino, as they are seen as non-essential items. The duty rates for these products reflect their status as discretionary items.
- Luxury Watches: 20% to 40%
- Jewelry: 25% to 50%
- Perfumes and Cosmetics: 10% to 20%
Special Duties for Luxury Goods:
- Tourism-Related Exemptions: Goods imported for tourism-related purposes may benefit from duty exemptions or reductions, particularly in the case of duty-free shops.
- Diplomatic Exemptions: Diplomats and foreign officials may receive exemptions on luxury goods imported for personal use.
Special Import Duties for Products from Special Countries
San Marino, due to its agreements with the European Union, applies special duties or preferential treatment for goods imported from certain countries.
- European Union (EU) Member States: San Marino applies the same tariffs as the EU Customs Union for goods imported from EU member states, offering preferential access to a wide range of products.
- Switzerland: While not part of the EU, Switzerland and San Marino share agreements that allow for the preferential treatment of goods, particularly those that are high-quality and specialized.
- Other Bilateral Trade Agreements: San Marino, through its association with Italy and the EU, may apply special import duties or exemptions for goods from countries with which the EU has signed trade agreements, including countries like Japan, South Korea, and the United States.
Country Facts
- Formal Name: The Republic of San Marino
- Capital City: City of San Marino
- Largest Cities: Serravalle, Borgo Maggiore, City of San Marino
- Per Capita Income: Approximately USD 63,000 (2023 estimate)
- Population: Around 34,000 (2024 estimate)
- Official Language: Italian
- Currency: Euro (EUR)
- Location: San Marino is a landlocked country in Southern Europe, surrounded by Italy to the north, south, east, and west.
Geography
San Marino is a small, mountainous country located within central Italy. It covers an area of just 61 square kilometers (24 square miles), making it one of the smallest sovereign states in the world. The country is known for its rugged terrain, with the Apennine Mountains dominating the landscape. San Marino’s highest point is Mount Titano, which rises to 739 meters (2,428 feet) and offers spectacular views of the surrounding Italian countryside.
Economy
San Marino has a stable, diversified economy, which is supported by tourism, financial services, manufacturing, and agriculture. The country is known for its financial sector, including banking and insurance services, which are vital to its economy. Although its agricultural sector is small, San Marino produces some wine, cheeses, and olives.
Major Industries
- Tourism: With its medieval architecture, UNESCO World Heritage Sites, and scenic views, San Marino is a popular destination for tourists.
- Finance and Banking: San Marino has a long tradition of financial services, with a focus on banking, insurance, and offshore investments.
- Manufacturing: Small industries in San Marino include the production of machinery, textiles, and ceramics.
- Agriculture: San Marino produces limited agricultural products, including wine, olive oil, and some vegetables.
