IV.5.3.1. Background and legislation
In 1992, the EC and San Marino signed an Interim Agreement on Trade and Customs Union (21), which was replaced on 1 April 2002 by the Agreement on Cooperation and Customs Union (22).
This customs union applies to goods covered by Chapters 1 to 97 of the Common Customs Tariff (CCT).
Decision No 4/92 of the EEC-San Marino Cooperation Committee (23) laid down the provisions applicable to the movement of goods between the Community and San Marino. The Decision, which has been in force since 1 April 1993, was amended by Decision No 1/2002 (24), which entered into force on 23 March 2002.
Decision No 1/2010 (25) of the EU-San Marino Cooperation Committee includes an updated list of Italian customs offices authorised to carry out customs procedures for goods destined for San Marino.
(21) Interim Agreement on Trade and Customs Union between the European Economic Community and the Republic of San Marino (OJ L 359 of 9.12.1992, p. 14).
(22) Agreement on cooperation and customs union between the European Economic Community and the Republic of San Marino (OJ L 84 of 28.3.2002, p. 43).
(23) Decision No 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992 concerning certain methods for administrative cooperation for the implementation of the Interim Agreement and the procedure for the re-dispatch of goods to the Republic of San Marino (OJ L 42 of 19.2.1993, p. 34).
(24) Decision No 1/2002 of the EC-Republic of San Marino Cooperation Committee of 22 March 2002 amending Decision No 4/92 of the EEC-San Marino Cooperation Committee on certain methods of cooperation administrative for the application of the Interim Agreement and the procedure for re-shipment of goods to the Republic of San Marino (OJ L 99, 16.4.2002, p. 23).
(25) Decision No 1/2010 "Omnibus" of the EU-San Marino Cooperation Committee of 29 March 2010 establishing various rules for the development of the Agreement on cooperation and customs union between the European Economic Community and the Republic of San Marino (OJ L 156, 23.6.2010, p. 13).