Customs Duty Calculator

San Marino – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into San Marino from outside of the EU Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The sum of the value of the imported goods and the cost of shipping and insurance.

Below is the Duty and Sales tax for San Marino :

Duty Rates Average Duty Rate Sales Tax(GST) or VAT Threshold on goods
0% to 48.5% 20% No Sales Tax No duty if the product value or FOB value (excluding shipping and insurance) cost won’t exceed 22


  • Electronic goods such as Laptops, CellPhones, Digital cameras and Video Game instruments are duty free.
  • Duty in San Marino varies from one country to another even for the same product. For example, Bicycles made in China carry an additional (anti dumping) duty of 48.5%.

Extra taxes and customs fees while importing

Excise duty is applicable for particular goods like alcohol and tobacco products.

Additional fees can be applied in order to cover the expense of performing any required testing of the imported goods.