SAN MARINO Tax and Duty Information

Customs duty refers to a tax imposed by customs on goods and items entering or leaving the customs territory. Import goods are subject to customs duties based on the CIF price, which is the transaction price determined by customs. Different categories of goods are subject to different levels of taxation. Additionally, different countries may have special arrangements for specific goods and items, or even prohibitions on entry or violations of local regulations.

The taxation of specific countries/regions depends on the local GST/VAT, item categories, and their declared values. The tax and duty threshold is the amount for which an individual pays taxes based on the declared value of an item.