Taxation and Customs Union

San Marino : Customs Unions and preferential arrangements

a) General introduction

  • Customs Union for all products except Coal and Steel
  • No preferential arrangement based on origin

b) Legal framework

  • Co-operation and CU Agreement 1991
    (OJ L 84 of 28.3.2002)
  • Co-operation Committee Decisions:
  • CC Dec. 1/92 to 3/92
  • CC Dec. 4/92, as amend. by Dec. 1/2002, on movement of goods and administrative co-operation

c) Specific provisions

  • CU Internal aspects: free movement of goods
    • Elimination of tariff and non tariff measures
  • CU External aspects: customs tariff, customs provisions and commercial policy
  • Community Declaration on preferential agreements : Joint Declaration on San Marino in the EC preferential agreements