IV.5.3.2. Procedures

Decision No. 4/92, as amended, coordinates the methods of administrative cooperation between San Marino and the EU for the implementation of the rules of the Community transit procedure, which was replaced on 1 May 2016 by the Union transit procedure (the UCC and the acts related to the UCC are the successors to the Community Customs Code and its implementing provisions).

Goods circulating within the customs union between the EU and San Marino (Chapters 1 to 97 of the Common Customs Tariff, with the exception of "ECSC products") are governed by the following rules:

1. Goods transported from designated Union customs offices in Italy to San Marino
   Goods circulating under an external Union transit procedure (T1) destined for San Marino shall be released for free circulation at one of the designated Italian Union customs offices (26).
   At the designated customs office, a T2-SM (internal transit procedure) will be started or a T2L-SM (27) document (Union customs status of goods) will be issued to cover your transport to San Marino. The competent authorities of San Marino will finalize the T2-SM internal transit procedure at the NCTS or endorse a copy of the T2L-SM document, as appropriate, and return it to the customs office of departure in Italy (i.e., to one of the designated Union customs offices listed in Decision No 1/2010).

2. Goods transported from the Union (28) to San Marino
   Proof that the goods are in free circulation within the Union must be submitted to the competent authorities of San Marino. This proof may consist of the DAT (T2 or T2F), the proof of the original Union customs status of goods (T2L or T2LF) or a document of equivalent effect (specifically, the e-DA document referred to in Commission Regulation (EC) No 684/2009).

3. Goods transported from San Marino to the Union [except Italy (29)]
   Goods transported from San Marino to the Union must circulate under the internal transit procedure (T2 or T2F) initiated by the competent authorities of San Marino (the customs office of destination is located in the Union) or with proof of the Union customs status of the goods (T2L or T2LF) or a document of equivalent effect. The DAT, the T2L or T2LF document, or a document of equivalent effect, must be presented to the customs office of import into the Union as proof that the goods are in free circulation in San Marino.

   Where goods to be presented in the Union have previously been transported to San Marino under cover of a T2F or T2LF document or a document having equivalent effect (in particular, the e-DA document referred to in Commission Regulation (EC) No 684/2009), the San Marino authorities shall include a reference to the document that accompanied the goods at the time of their arrival in San Marino.
   The mention "Republic of San Marino" must not be removed from the guarantor's commitments and guarantee certificates.

   • Note: "ECSC products" do not fall within the scope of the customs union. Consequently, when they enter the Union they will be treated as goods not in free circulation.

4. Other transit regimes
   The common transit regime does not apply to trade with San Marino.
   San Marino is not a Contracting Party to the TIR Convention.
   
   

_{(26) The list of competent customs offices is set out in Decision No 1/2010 (OJ L 156, 23.6.2010). These are the following: Ancona,
Bologna, Forlì, Genoa, Gioia Tauro, La Spezia, Livorno, Ravenna, Rimini, Rome, Orio Al Serio, Milan, Taranto, Trieste and
Venice.
(27) The T2L-SM document shall be issued in triplicate with one of the following indications in each of the three copies:
Rilasciato in tre essemplari – Délivré en trois exemplaris. The original and a copy of the T2L-SM document will be delivered to the
interested party and a second copy will be kept at the customs office of departure.
(28) Trade between Italy and San Marino is carried out under a tax regime (VAT).
(29) Ibid.}