Alcohol regulations in San Marino

Licences needed

Industrial/Artisanal Production Licence (Licenza d'esercizio per attività industriale/artigianale) plus Sanitary Authorization (Autorizzazione Sanitaria)

Authority

Ufficio Attività Economiche and Istituto per la Sicurezza Sociale (ISS)

Documents

Company charter/statute, Chamber of Commerce registration, proof of premises suitability and zoning compliance, technical plant layouts, fire prevention certification, HACCP food safety plan

Fees

not confirmed

Time to obtain

not confirmed

Who can import

Any legally registered San Marino business entity holding a commercial/import licence and a valid Economic Operator Code (C.O.E. - Codice Operatore Economico)

Licences or registrations

Commercial business licence registered with the Registro delle Imprese and tax registration with the Ufficio Tributario (San Marino Tax Office)

Authority

Ufficio Attività Economiche and Ufficio Tributario

Documents

Business registration documents, C.O.E., electronic commercial invoices, and transport documents (DDT)

Fees

Standard company incorporation and annual licence renewal duties; specific import licence fee not confirmed

Time to obtain

not confirmed

Required

no

Process

No pre-market spirit brand registration or label pre-approval system (such as US TTB COLA) exists. Products meeting San Marino/EU food and spirit labelling standards may be imported and marketed directly under the importer's responsibility.

Authority

Istituto per la Sicurezza Sociale (ISS) and Ufficio Attività Economiche

San Marino has a Customs Union with the European Union. Imports from third countries enter through Italian customs entry points and must clear EU customs and satisfy EU phytosanitary standards. Goods sourced from Italy or other EU states move without customs duties via electronic invoice exchange between the Italian SDI and San Marino's Ufficio Tributario. Shipments from Italy require transport documents (DDT) with the buyer's 5-digit C.O.E. San Marino is not part of the EU excise territory; intra-EU e-AD suspense transit is not used, and goods are typically transferred under export or duty-paid clearance procedures.

0% for goods originating in or in free circulation within the EU under the EEC-San Marino Customs Union Agreement. For direct consignments from outside the EU, the EU Common Customs Tariff (TARIC code 2208) applies (mostly 0% duty on spirits, or specific duties depending on HS sub-heading).

San Marino does not operate an EU VAT system; instead, it levies a single-stage import tax (Imposta monofase sulle importazioni) administered by the Ufficio Tributario at a standard rate of 17% on imported goods. No separate national alcohol excise stamp duty is levied inside San Marino, though products from Italy arrive duty-paid or processed under bilateral customs mechanisms.

Private retail network: licensed retail shops, supermarkets, wine & spirit shops (enoteche), and licensed on-premise venues (bars, restaurants, and hotels). All commercial operators require a retail commerce licence from the Ufficio Attività Economiche. Standard retail and serving hours are set by municipal regulations and establishment licensing terms.

allowed

Regulated under Delegated Decree No. 214 of 9 December 2014, aligned with EU Regulation (EU) No 1169/2011. Labels must be in Italian and indicate: legal sales denomination, actual alcoholic strength by volume (% vol), net quantity, lot/batch number, name and address of producer or EU/San Marino importer, and allergen disclosures. Mandatory national excise tax strip stamps are not issued by San Marino.

Regulated under food safety and consumer protection provisions (Delegated Decree No. 214/2014) and general advertising rules. Misleading claims and marketing directed at or featuring minors are prohibited. No comprehensive blanket ban on alcohol advertising exists.

Harmonized with European Union regulations, specifically Regulation (EU) 2019/787 on the definition, description, presentation, and labelling of spirit drinks (e.g., minimum 40% ABV for whisky, 37.5% ABV for rum, vodka, and gin, and 36% ABV for brandy), recognized under San Marino's legal approximation frameworks with the EU.

None (no dry municipalities or castelli).

• Finalization and ongoing domestic integration steps related to the EU-San Marino Association Agreement (concluded in late 2023 and progressed through 2024–2026), reinforcing regulatory alignment with EU internal market legislation on goods, technical standards, and food safety.
• Full consolidation of electronic cross-border invoicing procedures between San Marino's Ufficio Tributario and the Italian Agenzia delle Entrate via SDI for all commercial imports.

San Marino is a high-income, tourist-heavy market that imports almost all distilled spirits, providing steady demand for premium international brands. Because it operates within the EU customs perimeter, spirits already cleared in Italy or the EU can enter smoothly without extra border friction beyond standard electronic B2B monofase accounting.

• Ufficio Attività Economiche
• Ufficio Tributario (Dipartimento Finanze e Bilancio)
• Istituto per la Sicurezza Sociale (ISS)
• Camera di Commercio di San Marino

1. Legge 22 dicembre 1972 n. 40 - Imposta sulle Importazioni (Monofase)
2. Codice Penale della Repubblica di San Marino (Art. 165 - Somministrazione a minori)
3. Decreto Delegato 9 dicembre 2014 n. 214 - Etichettatura, presentazione e pubblicità dei prodotti alimentari
4. Camera di Commercio di San Marino - Fiscalità e Regime Monofase
5. Camera di Commercio Italiana - Vendita di bevande alcoliche nella Repubblica di San Marino
6. Agreement on Cooperation and Customs Union between the EEC and the Republic of San Marino