Key facts
- Currency
- Euro (EUR)
- De minimis
- Flat €3 duty up to €150; tax always charged
- Low-value duty
- €3 per tariff classification, 1 July 2026 to 1 July 2028
- Customs tariff
- European Union
- Last updated
- 11 October 2026
Summary
From 1 July 2026 until 1 July 2028, consignments sold to buyers in San Marino worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. San Marino applies the European Union customs tariff because it is in a customs union with the European Union. San Marino uses the euro (EUR).
Currency and customs tariff
San Marino uses the euro (EUR).
San Marino applies the European Union customs tariff because it is in a customs union with the European Union.
De minimis in San Marino
From 1 July 2026 until 1 July 2028, consignments sold to buyers in San Marino worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
What changed recently
The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.
Frequently asked questions
What currency does San Marino use for customs?
San Marino uses the euro (EUR). Its de minimis thresholds are stated in EUR.
What is the de minimis threshold in San Marino?
From 1 July 2026 until 1 July 2028, consignments sold to buyers in San Marino worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Does the €3 flat duty on low-value consignments apply in San Marino?
Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in San Marino worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Which customs tariff does San Marino use?
San Marino applies the European Union customs tariff because it is in a customs union with the European Union.
Sources and updates
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.