Goods intended for export towards the countries of the European Union other than Italy must be taken to authorised forwarders to carry out export customs formalities.
The authorised forwarders issue the transit document T2(NCTS) and any certificates required for the country of destination, generating in the NCTS system a departure flow for the customs of the community country of destination.
To the generated flow, a channel or gate will be attributed directly by the NCTS system, and this will determine the consequent physical or documentary control of the goods.
In the case of physical control of the goods, this will be performed by the Tax Office or by the Guardie di Rocca together with the authorised forwarder.
After making the required controls, the forwarder can clear the goods export and allow the importer to freely dispose of the goods. After reaching the destination, the goods exported from San Marino
must be submitted by the recipient to the competent customs authorities in order to comply with import procedures.
The export procedure only terminates after the issuing of a due bill of entry into the destination country which is processed, in conformity with the flow generated by San Marino customs, by the customs of destination.