Andorra and San Marino

Transit with Andorra and San Marino

The EU has separate customs union agreements with Andorra and San Marino. In the area of a customs union, common customs duties are applied, but the customs formalities have not been abolished, unlike in the customs territory of the Union. This is why special procedures are implemented when using transit with these countries.

Andorra and San Marino are not part of the common convention regarding transit, so countries in the common transit area (Efta, Turkey, FYR of Macedonia, Serbia) cannot start a transit to these countries.

San Marino

There is a customs union between the EU and San Marino concerning other goods mentioned in the customs tariff than those which are part of the Treaty establishing the European Coal and Steel Community. These excluded goods belong in tariff groups 72 and 73 and ECSC is written after the commodity code.

Moving goods released for free circulation between San Marino and the EU

When goods in free circulation are moved from San Marino to be imported into the EU, then the internal transit procedure (T2) or a T2L document is used. Value added tax must be levied on these goods in the EU.

When Union goods are moved from the EU and imported to San Marino, then a T2 transit procedure is used and the offices of destination are customs offices in San Marino.

Re-dispatching goods previously delivered from outside the fiscal territory

If goods from outside the fiscal territory of the EU (e.g. from the Canary Islands) have previously been imported to San Marino with a T2F transit procedure or a T2LF document, and the goods are re-dispatched from San Marino to the EU, then a T2F transit procedure or a T2LF document must be used to move the goods. A reference to the previous document (T2F or T2LF) regarding the goods when they arrived in San Marino, must be added. These goods are subject to value added tax in the EU, exactly as are other goods that arrive from outside the fiscal territory.

Moving undeclared goods

Some of the goods belonging in tariff groups 72 and 73 (ECSC written after the commodity code in TARIC) as well as goods from third countries, are not part of the customs union agreement. The goods in question move between the agreement parties under the External Union transit procedure (T1) however, with the distinction that the T1 transit procedure cannot be used to transit goods directly from the EU to San Marino, but rather to designated customs offices in Italy: Forli, Genova, Livorno, Ravenna, Rimini, Roma II, Orio Al Serio, Milano II, Trieste or Bologna. These customs offices clear the goods through customs into free circulation on behalf of San Marino and then send the goods to San Marino under the T2SM transit procedure or by using a T2LSM document.

Andorra

There is a customs union between the EU and the Principality of Andorra regarding goods in groups 25–97 of the Customs Tariff. The goods in groups 1–24 are not part of the customs union agreement and are not transited.

Moving goods released for free circulation between Andorra and the EU

When goods in groups 25–97 in free circulation are moved from Andorra to be imported into the EU, then the internal transit (T2) procedure is used. Value added tax must be levied within the EU on these goods.

When moving Union goods in groups 25–97 from the EU to be exported to Andorra, the T2 transit procedure is used, and the customs offices of Andorra (Sant Julià de Lòria, Pas de la Casa) function as the offices of destination.

Moving undeclared goods

When third country goods belonging in groups 25–97 are moved from Andorra to be imported into the EU, then the external Union transit (T1) procedure is used, and the goods are treated in the same way as non-Union goods.

When moving third country goods in groups 25–97 from the EU to be exported to Andorra, the T1 transit procedure is used, and the customs offices of Andorra (Sant Julià de Lòria, Pas de la Casa) function as the offices of destination.

Moving refined agricultural products

When moving refined agricultural products in groups 25–97 from the EU to be exported to Andorra with an application for an export refund, the T1transit procedure is used, and the customs offices of Andorra (Sant Julià de Lòria, Pas de la Casa) function as the offices of destination. Furthermore, a T5 control copy must be submitted, which the EU’s office of exit validates and returns to the office of departure.

When refined agricultural products belonging in groups 25–97 are moved from Andorra to be imported into the EU, then the external Union transit (T1) procedure is used, and the products are treated in the same way as non-Union goods. The transit declarations should mention: “Charge agricultural component only – EC-Andorra Agreement”.

Points to consider

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