Commercialisti San Marino Toccaceli Bronzetti

MARITIME NAVIGATION IN SAN MARINO
SHIP REGISTER IN SAN MARINO

a) "Authority": the Civil Aviation and Maritime Navigation Authority;
b) "Register": the Naval Register of the Republic of San Marino as better indicated in Article 4;
c) "Pleasure craft": vessels used for navigation for recreational purposes, even when used for commercial purposes as the subject of lease or rental contracts. This definition includes:
1) "Pleasure craft": rowing units and units with a hull length of less than 10 meters;
2) "Pleasure craft": unit with hull length between 10 and 24 meters;
3) "Pleasure ship": unit with a hull length greater than 24 meters.
"Commercial Unit": any other unit other than Recreational Units and used in the transport of people or things, or other commercial activities;
d) "Ship": Pleasure Units and Commercial Units indiscriminately;
e) "Representative": an agent, resident natural person or company having its registered office in the Republic of San Marino appointed pursuant to Article 32 by the owner and by the shipowner, if different from the owner, of the Vessel registered in the Register and responsible for communications and notifications with the Authority. In the cases referred to in articles 26 and 64 of this law, the Representative is appointed by the tenant or user by virtue of a lease or financial lease.

Duties and functions of the Authority

The Authority has administrative and technical management functions relating to maritime navigation on ships flying the San Marino flag. In particular, it performs the following functions:
a) issues regulations, directives and circulars;
b) prepares legislative projects on the subject;
c) issues maritime qualifications and certifications;
d) delegate third parties to operate on behalf of the Authority in carrying out the technical activities of the maritime sector;
e) monitors the performance of maritime activities;
f) maintains relations with international technical organizations in the sector;
g) monitors and determines, also through bodies or delegated subjects, the seaworthiness of ships flying the San Marino flag;
h) maintains the Naval Register;
i) issue, suspend, modify or revoke any certificate, license, permit, authorization or any other provision issued under this law or under the regulations of the Authority in the event of their violation or where required in order to guarantee maritime safety ;
l) carries out on-board inspections as well as investigations into accidents involving ships flying the San Marino flag also through bodies or delegated subjects;
m) undertakes, in collaboration with the authorities of the State in whose waters they are located, the appropriate measures for the rescue of ni registered in the San Marino Register or for the removal or recovery of wrecks of the same;
n) imposes the administrative sanctions within its competence;
o) annually submits a report to the competent council commission on the progress of the maritime sector;
p) establishes the rates for its services.
The Authority is legally represented by its General Manager. In carrying out their functions, the General Manager and the employees of the Authority assume the status of public officials.
For the performance of certain functions relating to the management and promotion of the Register, the Authority may be assisted by third parties subject to the stipulation of specific agreements.

Ship Register

The Naval Register kept by the Authority includes the following sections:
a) Commercial Section containing registrations, transcripts, registrations and annotations relating to the Commercial Units;
b) Pleasure Section containing registrations, transcripts, inscriptions and annotations relating to the Pleasure Units.

Licensing of technical bodies

In carrying out its activities and functions, the Authority may make use, subject to specific authorization, of technical bodies with proven experience in the sector.
The requirements and procedures for the qualification of technical bodies are specified through a specific regulation issued by the Authority.

Documentation language

All the documentation required by the Authority in the performance of its functions can be presented in Italian or in English. This standard also applies to any other type of communication addressed to the Authority. The Authority may use the English language in the performance of all its functions where required or deemed most appropriate.

Applicability of international conventions

The international conventions ratified and enforced by the Republic of San Marino are applied to the relationships governed by them even in the absence of the elements of internationality or of the links with a contracting State required by the conventions themselves.

Governing law of the acts carried out on board Ships

In the absence of closer links with another legal system or a choice of applicable law agreed by the parties after the event, the acts and facts occurring on board a ship registered in the Register are governed by the law of the Republic of San Marino.

Law applicable to property, real rights and real guarantee rights

Ownership, property rights and warranty rights on ships are governed by the law of the state in whose registry the ship is registered.
Special privileges on ships are governed by the International Convention on the unification of certain rules relating to naval privileges and mortgages concluded in Brussels on 10 April 1926 and any subsequent amendments.

Law applicable to the powers and duties of the commander

The powers and duties of the ship's master as head of the maritime expedition are governed by the law of the state in whose register the ship is registered.

Law applicable to the shipowner's liability

The shipowner's liability is governed by the law of the State in which the shipowner has his habitual residence, if a natural person, or the main operational headquarters, if a legal person.
The liability of the shipowner for collision of ships is subject to the Brussels Convention of 23 September 1910 for the unification of certain rules relating to collision between ships and the London Convention of 20 October 1972 on the international regulation for preventing collisions at sea. (COLREG) and any subsequent amendments.
The London Convention of 19 November 1976 on the Limitation of Liability for Maritime Credits (LLMC), as amended by the Protocol of 2 May 1996 and any subsequent amendments, applies to the limitation of the shipowner's liability.
The liability of the ship owner for oil pollution is subject to the Brussels Convention of 29 November 1969 on Civil Liability for Damage Arising from Oil Pollution (CLC), as amended by the Protocols of 29 November 1976 and 27 November 1992 and any following edits.

Law applicable to employment contracts

The employment contracts of the captain and the crew are governed by the law agreed upon by the parties or, in the absence of such designation, by the law of the State in which the shipowner has his habitual residence, if a natural person, or the main operational headquarters, if a legal person, without prejudice in any case to compliance with the Conventions of the International Labor Organization (ILO) ratified and implemented by the Republic of San Marino.

Law applicable to contracts relating to the commercial use of ships

The Brussels Convention of 25 August 1924, as amended by the Protocols of 23 February 1968 and 21 December 1979 and any subsequent amendments, applies to the contract for the transport of goods by sea.
The Athens Convention of 13 December 1974, as amended by the Protocols of 19 November 1976, 29 March 1990 and 1 November 2002 and any subsequent amendments, applies to the contract for the carriage of passengers by sea.
Although not provided for by the international conventions referred to in the preceding paragraphs of this article, the leasing, rental, transport, towing and other contracts relating to the commercial use of the ship are governed by the law agreed upon by the parties or, in the absence of this designation, by the law of the State in which the shipowner has his habitual residence, if a natural person, or the main operational headquarters, if a legal person.
Financial leasing contracts for ships and financing contracts functional to the purchase or construction of ships are governed by the law agreed upon by the parties or, in the absence of such designation, by the law of the State in which the lender has his habitual residence. , if a natural person, or the main office if a legal person.
The procedures for registering ships under construction will be defined with a specific Implementation Regulation, by the Authority itself.

Rescue and common damage

Rescue operated by or in favor of ships registered in the Register is regulated by the London Convention of 28 April 1989 and any subsequent amendments.
The common average relating to ships registered in the Register is governed by the York and Antwerp Rules in the formulation in force at the time of the accident.

Choice of applicable law

The choice of applicable law must be expressed or be clear from the provisions of the contract.

Jurisdiction

The Court of the Republic of San Marino has exclusive jurisdiction to decide disputes relating to the registration and cancellation of ships from the Register as well as any other transcription, registration or entry in said register.

Jurisdiction Waivers

Without prejudice to the mandatory rules on San Marino jurisdiction, the parties may agree, by means of a written clause or in any other manner consistent with the customs of international trade, the designation of the competent jurisdiction or of the competent arbitrators, exclusively or alternatively, for disputes relating to the relationships in question with the exception of the above.

San Marino flag

Ships registered in the Register are considered to be of San Marino nationality and authorized to hoist the flag of San Marino.
The requirements of the San Marino flag are identified through a specific regulation of the Authority.
Identification data of San Marino ships

Vessels are identified by:
a) the name;
b) the registration number in the Register;
c) tonnage;
d) the IMO number.
The name must be approved by the Authority.
The tonnage must be certified, in accordance with current international regulations, by a body authorized by the Authority.

Requirements for admission to navigation

Ships are admitted to navigation:

a) registered in the Register;
b) in conditions of seaworthiness;
c) classified at the highest level for the corresponding type by a body authorized by the Authority.

Registration certificate

Admission to navigation is certified by the issuance of the registration certificate by the Authority.
The registration certificate indicates:

a) name of the ship;
b) type of ship;
c) gross and net tonnage of the ship;
d) the ship's registration number in the Register;
e) name of the owner;
f) name of the shipowner, if different from the owner;
g) IMO number.
If any of the above elements are changed, a new registration certificate must be issued.

Supervision of compliance with the requirements for admission to navigation

The Authority monitors the continuation of the aforementioned requirements and, if it is ascertained that even one of them is no longer valid, it sets a deadline for the owner to restore these requirements.
Once the deadline has expired, the Authority suspends admission to navigation and orders the withdrawal of the registration certificate, without prejudice to the powers of suspension and revocation.

Withdrawal of the registration certificate

The Authority orders the withdrawal of the registration certificate in all cases of cancellation of the ship from the Register.

Registration of ships

Ships owned by:

a) of the Excellency Chamber;
b) of natural persons resident in the Republic of San Marino;
c) of legal persons resident in the Republic of San Marino;
d) of non-resident natural or legal persons who have appointed a representative in the Republic of San Marino.
In case of co-ownership, the above requirements must exist in relation to the majority of the shares.

Title for the registration of ships

The owner who intends to register a ship in the Register must submit an application to the Authority by attaching:

a) original or certified copy of the title represented by:

1) public deed;
2) authenticated private agreement;
3) sentence;
4) declaration of succession;
b) application for name approval;
c) documentation certifying the possession of the requisites;
d) certificate of tonnage;
e) certificate of cancellation from the register of the ship's previous registration or documentation certifying the cancellation request.

Bareboat rental

Ships that are under suspension from registration in a foreign register and that are leased or leased to a person in possession of the requirements can be temporarily registered in the Register.
In this case, instead of the title, the original or authenticated copy of the lease or finance lease must be attached to the application for registration in the Register.
The applicant for registration must also attach to the application, in original or authenticated copy, declarations of consent for temporary registration in the Register by the registry of origin, the owner and any mortgagee.
The temporary registration referred to in this article has a duration not exceeding that of the lease or finance lease, possibly extended, and in any case not exceeding five years.

Suspension of enrollment

The owner of a ship registered in the Register may, if the ship is leased or leased, request the temporary suspension of the registration to allow the temporary registration in another register by the lessee or user.
The request for suspension must be accompanied, in original or certified copy:
a) the lease or finance lease;
b) the declaration of consent to the suspension of enrollment by any mortgage lender.
The suspension of registration referred to in paragraph 1 has a duration equal to that of the lease or finance lease, possibly extended, but in any case not exceeding five years.

Request for cancellation of ships

The Authority proceeds with the cancellation of the ship from the Register at the request of the owner or, in the cases provided for, of the lessee or user by virtue of a lease or financial lease.
The Authority issues the authorization for cancellation as long as there are no transcripts of seizures or foreclosures, registration of mortgages or other rights of third parties.
Following the acceptance of the application, the Authority orders the cancellation of the ship from the Register and the withdrawal of the registration certificate and on-board documents.

Further cases of cancellation of ships

The Authority also provides for the cancellation of the ship from the Register and the withdrawal of the registration certificate and on-board documents:
a) when the requirements are no longer held by the owner and they are not restored within the peremptory term of sixty days from the notice sent to the owner by the Authority;
b) in the event of judicial sale of the ship to San Marino or abroad;
c) in case of scrapping of the ship;
d) in case of loss of the ship.
In the case referred to in letter b), the successful tenderer must file an application for cancellation by attaching the original or authenticated copy of the award order.
In the case referred to in letter c), the owner must submit an application for cancellation by attaching a demolition certificate issued by a body authorized by the Authority.
In relation to the provisions of letter d), the ship is presumed to have perished when there is no news of it for a period of time exceeding ninety days.

Taxes and fees

Income generated by San Marino companies that carry out maritime transport of people or things, or other maritime commercial activities through the use of ships flying the San Marino flag, are subject to specific taxation for the implementation and regulation of which please refer to a specific delegated decree.

Single-phase tax

Registration in the Register constitutes a prerequisite for the payment of the single-phase tax, except in the case of registration by the subjects indicated also in reference to the bareboat rental, or in the case of trusts registered in the Register of Trusts of the Republic of San Marino. whose settlor or beneficiary are non-resident persons.


In cases where the prerequisite for the payment of the single-phase tax is met, the reduced rate of 6% is applied, reduced according to the following parameters:

a) for boats and pleasure boats:

1) 50% for sailing units over 20.01 meters in length and motor units over 16.01 meters in length;
2) 35% for sailing units of length between 10.01 and 20.00 meters and motor units between 12.01 and 16.00 meters;
3) 20% for sailing units up to 10.00 meters in length and motor units up to 12.00 meters in length.

b) for pleasure craft:

1) 60% for sailing units less than 35.01 meters in length and motor units less than 32.01 meters in length;
2) 70% for sailing units over 35.01 in length for motor units over 32.01.
The units used for navigation other than pleasure craft, imported by San Marino companies and used for the maritime transport of people, things or other maritime commercial activities, benefit from the exemption from the payment of the single-phase tax.

Extraordinary luxury tax

The extraordinary tax on luxury goods established by Article 54 of Law No. 194 of 22 December 2010 does not apply to Commercial Units.

Insurance tax

The insurance relating to each ship registered in the San Marino Registry is exempt from the insurance tax established by Article 33 of the Law of 21 December 2012.

Transposition of international conventions

a) International Convention for the Unification of Certain Rules on Collision Between Ships concluded in Brussels on 23 September 1910;
b) International Convention on the Unification of Certain Rules on Bill of Lading concluded in Brussels on 25 August 1924 and related Protocols of 1968 and 1979;
c) International convention for the unification of certain rules relating to naval privileges and mortgages concluded in Brussels on 10 April 1926;
d) International Convention for the Unification of Certain Rules for the Preservation of Ships at Sea concluded in Brussels on 10 May 1952;
e) International Convention on Cargo Lines 1966 concluded in London on 5 April 1966;
f) International Convention on the Measurement of Ships of 1969 concluded at London on 23 June 1969;
g) International Convention on Intervention on the High Seas in the Event of Accidents Causing or May Cause Oil Pollution concluded in Brussels on 29 November 1969 and related Protocol of 1973 on Intervention on the High Seas in the Event of Pollution by Substances other than Hydrocarbons concluded in London on November 2, 1973;
h) International Convention on Civil Liability for Damage Deriving from Oil Pollution (CLC) concluded in Brussels on 29 November 1969 together with the related Protocols of 19 November 1976 and 27 November 1992;
i) International Convention on the Establishment of an International Fund for Compensation for Damage Deriving from Oil Pollution (FUND) concluded in London on 27 November 1992 together with the related London Protocol of 16 May 2003;
l) Convention on the International Regulations of 1972 for the Prevention of Collisions at Sea concluded at London on 20 October 1972 (COLREG);
m) International Convention for the Prevention of Pollution Caused by Ships (MARPOL) concluded in London on 2 November 1973 and related Protocol of 1978 together with the related Annexes;
n) Athens Convention of 1974 relating to the transport of passengers and their luggage by sea concluded in Athens on 13 December 1974 and related Protocols of 1978 and 1990;
o) International Convention for the Safety of Life at Sea (SOLAS) concluded in London on 1 November 1974 and related Protocols of 1978 and 1988;
p) London Convention on Limitation of Liability for Maritime Claims (LLMC) concluded in London 19 November 1976 and related Protocol of 1976;
q) International Convention on Standards of Training, Habilitation and Watchkeeping for Seafarers (STCW) concluded in London on 17 July 1978 as amended in 1995 and 2010;
r) International Convention of 1989 on Assistance concluded in London on April 28, 1989;
s) International Convention on Liability civile for damage resulting from pollution caused by fuel from ships (BUNKER OIL) concluded in London on 23 March 2001;
t) Maritime Labor Convention concluded in Geneva on 23 February 2006.

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Dott. Commercialisti Toccaceli Bronzetti

Dott. Fabio Toccaceli

Dottore Commercialista

Revisore Contabile

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Dott. Filippo Bronzetti

Ragioniere Commercialista

Revisore Contabile

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