San Marino sits in a customs union with the EU but outside its VAT area, so shopping there is legally an import when you drive back into Italy.
- There is no border post with Italy and no passport check, which makes it easy to forget that San Marino is a separate customs and tax jurisdiction.
- It is in a customs union with the EU, so industrial goods move freely, but it is outside the EU VAT area and charges its own single-stage tax instead.
- Prices on electronics, perfume and tobacco are lower for that reason, and bringing goods back into Italy is formally an import from outside the VAT area.
- The EU third-country allowances are the ones to keep in mind if you are buying in quantity: 200 cigarettes, 1 litre of spirits, EUR 300 of other goods by land.
- Cash of EUR 10,000 or more is declarable when crossing into the EU, the same rule as any other external arrival.
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