San Marino customs rules & duty-free allowances

Last reviewed October 1, 2026·Official source

San Marino is a landlocked microstate entirely surrounded by Italy, so you clear Italian customs before you ever reach San Marino's border — there is no separate San Marino customs checkpoint. The single biggest risk is assuming that because you are 'only going to San Marino' the Italian duty-free limits do not apply; they do, and Italian Guardia di Finanza officers enforce them at the surrounding border. The rules below apply to non-resident adults arriving from outside the EU; if you are arriving from another EU country, the EU single-market rules mean no duty is due on goods you have already cleared in another member state.

Duty-free allowances

Alcohol
1.0 L
1 litre of spirits over 22% ABV, OR 2 litres of intermediate products (e.g. port, sherry) up to 22% ABV, OR 4 litres of still wine, OR 16 litres of beer. Travellers must be 17 or over. These are the Italian/EU allowances that San Marino applies in practice; there is no separate San Marino duty-free shop at the border.
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,000
€10,000 or more (about USD 10,800) in cash or bearer-negotiable instruments must be declared. In practice you declare to Italian customs (Agenzia delle Dogane e dei Monopoli) using the EU cash declaration form when entering Italy; San Marino itself has no independent cash-declaration form at the border. If you are only transiting Italy to reach San Marino, declare at the Italian point of entry.
Goods duty-free
$800
€430 (about USD 465) for air/sea travellers, €300 (about USD 325) for land travellers — and since San Marino is reached by land, the €300 figure is the one that applies. Above that, Italian/EU duty and 22% VAT apply on the excess. Goods for personal use within the allowance are duty-free.

Prohibited — banned from import

  • Narcotics and psychotropic substances (Italian and San Marino law both prohibit these; penalties are severe)
  • Meat, milk, cheese and other animal products from outside the EU (biosecurity ban)
  • Fresh fruit, vegetables, seeds and live plants without a phytosanitary certificate
  • Counterfeit goods and pirated media (Italian customs actively seize these)
  • Weapons and ammunition without prior authorisation (San Marino has its own gun laws, but you cross Italy first)
  • Cultural goods and archaeological artefacts exported illegally from their country of origin

Restricted — allowed with a permit or declaration

  • Firearms and ammunition — require a permit from San Marino authorities, and you must also satisfy Italian transit rules
  • Prescription medicines containing narcotics or psychotropics — declare and carry a doctor's letter
  • Pets — need an EU pet passport and microchip; Italy enforces this at the border
  • Drones — Italian and San Marino rules require registration and sometimes a permit; check before flying
  • Satellite phones and certain radio transmitters — may need a licence

Arriving: red vs green channel

There is no San Marino customs post at the border — you enter through Italy, so you deal with Italian customs. At Italian airports and major land crossings you choose the green channel (nothing to declare) or red channel (goods above the allowance, cash over €10,000, or restricted items). If you have nothing to declare, walk through green; if you are unsure, use red and ask — the officers are used to travellers heading to San Marino.

Tax-free shopping & VAT refunds

San Marino has no tourist VAT-refund scheme of its own because it is not in the EU VAT area and has no airport. If you buy goods in Italy and export them to San Marino, you may be able to claim an Italian VAT refund under the Italian 'Tax Free Shopping' scheme (minimum €154.94 spend in one store), but you must get the form stamped by Italian customs at your point of exit from the EU — which, for San Marino, means at the Italian border or airport before you enter San Marino, not inside San Marino.

Bringing medication

Personal medication for your own use is generally allowed, but bring it in original packaging with a prescription or doctor's letter, especially for anything containing narcotics or psychotropics. Italy — and therefore the border you cross to reach San Marino — treats many common painkillers and stimulants as controlled; codeine-containing medicines, for example, require a declaration. If you need to bring more than a small personal supply, check with the Italian embassy before you travel.

Food, plants & animal products

Because you enter through Italy, EU biosecurity rules apply: no meat, milk, cheese or other animal products from outside the EU, and no fresh fruit, vegetables, seeds or plants unless they have a phytosanitary certificate. San Marino itself has no separate biosecurity regime at the border, so the Italian rules are what you will be checked against. Declare any food or plant material you are carrying.

Rules worth knowing

You clear Italian customs, not San Marino customs

San Marino has no border post of its own. When you drive or take the bus from Italy into San Marino, you have already crossed the customs frontier. Any duty-free allowance you use is the Italian/EU one, and any declaration you make is to Italian authorities.

Land travellers get a lower goods allowance

Because San Marino is reached by road, the €300 goods allowance for land travellers applies, not the €430 air/sea figure. If you fly into an Italian airport and then drive to San Marino, the higher air allowance may apply at the airport — but keep receipts in case you are checked later.

No duty-free shop on the San Marino border

Unlike an airport, there is no duty-free store where you can buy alcohol or tobacco at the San Marino line. Buy before you travel, within the allowance, or pay Italian duty on the excess.

San Marino is not in the EU VAT area

Goods bought in San Marino are not subject to Italian VAT, but you cannot claim a VAT refund inside San Marino. If you buy in Italy and export to San Marino, claim the Italian refund at the Italian exit point before you cross.

Frequently asked questions

No — there is no San Marino customs checkpoint. You enter through Italy, so you clear Italian customs at your point of entry into Italy (airport, port or land border). Once you are in Italy and have cleared customs, you can drive or take a bus into San Marino without further customs formalities.
You use the Italian/EU allowances: 1 litre of spirits over 22% ABV, or 2 litres of intermediate products, or 4 litres of wine, or 16 litres of beer; and 200 cigarettes, or 100 cigarillos, or 50 cigars, or 250 g of tobacco. These are checked by Italian customs, not San Marino officials.
There is no San Marino cash limit, but if you are entering through Italy you must declare €10,000 or more (about USD 10,800) to Italian customs. The declaration is made at the Italian point of entry, not at the San Marino border.
No — San Marino has no tourist VAT refund scheme. If you buy goods in Italy and take them to San Marino, you can claim an Italian VAT refund under the Tax Free Shopping scheme (minimum €154.94 spend in one store), but you must get the form stamped by Italian customs at your exit point from the EU before you enter San Marino.
Yes — bring it in original packaging with a prescription or doctor's letter. Italy, which controls the border, restricts many common medicines including codeine-based painkillers. If you carry more than a small personal supply, or anything on the controlled list, declare it to Italian customs.
You are subject to EU biosecurity rules because you enter through Italy. No meat, milk, cheese or other animal products from outside the EU, and no fresh fruit, vegetables, seeds or plants without a phytosanitary certificate. Declare any food you carry.
You must declare the excess and pay Italian duty and 22% VAT on the amount above the allowance. If you are caught in the green channel with undeclared excess goods, you face a fine and possible seizure. When in doubt, use the red channel.