Customs procedures San Marino (SM)
San Marino is a sovereign state surrounded by Italy but not a member of the EU. For this reason, shipments to San Marino (destination code RMI) must be sent as dutiable shipments (WPX, ESI). You must always provide a trade or proforma invoice for a shipment.
The EU and San Marino have signed a trade agreement to stimulate mutual trade. If your shipment has the correct statements on the invoice, your goods can be imported into San Marino without paying import duties. For this, the invoice must be provided with the so-called T2L stamp.. The original invoice with stamp (also with signature, full name and job title) must be attached to the shipment.
For shipments with a value of up to and including €15,000, this stamp provides proof that the goods concerned are in free circulation in the EU. This means that the goods have already been imported into the EU and any import duties have been charged to the importer or that the originating goods have been made in the EU. If your shipment has a value higher than € 15,000, your shipment will have to be accompanied by a T2L declaration. You can only prepare the T2L stamp and the T2L declaration yourself if you have the appropriate customs permit for Authorized Sender T2L(F).
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