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Check duty rates for goods cleared at this office
Via Tre Settembre, 178/A
47891 Dogana RSM
Traffic types
Office functions
Clearance & control
About this office
The road customs office Ufficio Tributario Rep. San Marino (SM000009) serves Dogana RSM in San Marino in the ancient republic on Monte Titano, an enclave within Italy. It covers destination and departure for road shipments.
Fun fact
San Marino issued its first postage stamp in 1877 - two years after joining the Universal Postal Union. Since then, collector stamp sales have become one of this micro-state's economic pillars. In 1894, San Marino issued the world's first commemorative stamp.
Frequently asked questions
San Marino has four Ufficio Tributario points: SM000001 in Borgo Maggiore (headquarters) and SM000002, SM000008 and SM000009 in Dogana. All fall under the republic's Dipartimento Economia e Finanze.
Yes. Thanks to the customs union with the EU since 2002, industrial goods between San Marino and EU countries flow without duties or special controls. Third-country goods require T1/T2 transit documents and are subject to San Marino's import tax.
Italy is San Marino's dominant trade partner - 79.3% of imports and 83.6% of exports. Main exports are washing industry products, machines and ceramics. Main imports are electricity, cars and aluminium. Imports far exceed exports.
San Marino does not apply VAT in the EU sense but has its own single-phase import tax modelled on Italian VAT. The system is digitally managed - all declarations and invoices are submitted electronically through a government portal.
San Marino issues collector euro coins with its own national reverse, commemorative gold coins and dozens of postage stamp series annually. These emissions, thanks to small print runs, command high prices on the collector market and represent a significant state revenue source.