Goods purchased by San Marino operators in European Union Countries other than Italy and imported into the Republic of San Marino (pursuant to Decree no. 50 dated 24.03.1993) must reach San Marino accompanied by community transit customs documents T2 or T2L and be immediately presented to authorised forwarders, to carry out customs import formalities.
The T2 is a computer document issued by a Customs called “Departure office” and intended for another Customs called “Destination Office”. Each T2 is assigned a number MRN, the same throughout the European Union and identifiable within the entire community area.
Authorised forwarders, once contacted by the importer, check the conformity of the incoming transit documents, besides checking the incoming flow produced by the departure customs in the NCTS (New Community Transit System).
The NCTS system directly attributes a channel or gate to the information flow, which determines the consequent physical or documentary control of the goods. In case of the physical control of the goods, this operation is performed by the Tax Office or by the Guardie di Rocca together with the authorised forwarder.
After performing the necessary controls, the forwarder can clear the goods entry, allowing the operators to freely dispose of the goods, and will consequently process and finalise the information flow in the NCTS system, so as to correctly complete all customs formalities.