The goods intended for export towards the countries not belonging to the European Union must be taken to authorised forwarders to carry out customs export formalities.
The authorised forwarder will issue the transit document T2 (NCTS) and any certificates required for the country of destination, generating in the NCTS system a departure flow directed towards an Italian customs point only (pursuant to Decree no. 50 dated 24.03.1993).
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 case of the physical control of the goods, this will be performed by the Tax Office or by the Guardie di Roccatogether with the authorised forwarder.
After making the required controls, the forwarder can regulate goods export and allow the operator to freely dispose of the merchandise.
Once the merchandise exported from San Marino reaches the indicated Italian customs point, this will have to be shown to the competent customs authorities in order to regulate export.
Export is only considered concluded when the customs of destination processes the flow generated from the San Marino customs, thereby proving the goods have left the area of the European Union.