# San Marino: de minimis

> 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).

Source: https://border.bot/countries/san-marino
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [San Marino](https://border.bot/countries/san-marino)

## 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](https://border.bot/countries/european-union)
- Last updated: 11 October 2026

## 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.

Machine-readable: https://border.bot/countries/san-marino.json