Distillers Alcohol regulations in San Marino
How to import or export liquor and spirits to San Marino, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched July 2026.
Research guide, not legal advice. Compiled in July 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- None defined by statute for private consumption; supplying or serving spirits to anyone under 16 is prohibited
- Legal purchase age
- 16 (under Article 165 of the Penal Code, serving or making spirituous beverages available to minors under 16 in public establishments is a criminal offence; WHO benchmarks general on- and off-premise sales at 16)
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Licence to make spirits (distillery and bottling)
- 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
Import licence and registration
- 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
Product and label registration
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…
Import rules
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…
Import duty on spirits (HS 2208)
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).
Excise and taxes
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…
Retail and distribution
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…
Online sale and delivery
allowed
Labelling
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…
Advertising
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…
Legal definitions of spirits
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,…
Dry or restricted areas
None (no dry municipalities or castelli).
Recent changes
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…
Opportunities for exporters
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…
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- Legge 22 dicembre 1972 n. 40 - Imposta sulle Importazioni (Monofase)
- Codice Penale della Repubblica di San Marino (Art. 165 - Somministrazione a minori)
- Decreto Delegato 9 dicembre 2014 n. 214 - Etichettatura, presentazione e pubblicità dei prodotti alimentari
- Camera di Commercio di San Marino - Fiscalità e Regime Monofase
- Camera di Commercio Italiana - Vendita di bevande alcoliche nella Repubblica di San Marino
- Agreement on Cooperation and Customs Union between the EEC and the Republic of San Marino
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