Law 1/2013, 18 April, amending the general rate of taxes on consumption since the General Council in its session of April 18th 2013 has approved the following: law on modification of the general rate of taxes on the consumption preamble in recent years, the Andorran State has expressed a clear desire to keep stable the price differential with the neighboring countries in relation to the prices of tobacco. With this and taking into account that tax burdens that support tobacco products impact directly on the price of these products, modify the tax rate applied on tobacco.

On the other hand, it is necessary to highlight that also modifies the tax rate applicable to the water pipe tobacco, but in this case the tax rate is revised to the downside, responding also to the same political will to keep the spreads since the last amendment of the general rate of taxes on consumption, on 3 July 2012 , led to a loss of competitiveness of this product.

Seen the article 12 of the agreement between the European Economic Community and the Principality of Andorra, 28 June 1990;

Seen that the article of law 12/2012, of 3 July, amending the general rate of taxes on the consumption established the tax rate applied to tobacco products;

Seen the article 2 of the law on taxes on consumption, of 30 December 1985.

This modification consists of a single article with new types of burden of the taxes on the consumption applicable to tobacco, a repeal and final provision.

Article only modify the tax rate of the taxes on consumption, established by law 12/2012, of 3 July, amending the general rate of taxes on consumption, they have to apply to the operations and the amounts expressed in the following table: "tax rate modified fees on the consumption tax rate Ad SH Code Designation Specific Minimum value of 2401.10 esporgat not Tobacco taxation : Tobacco 2401.10.35 light air cured 2401.10.35.1/kg 2401.10.35.2/kg 0 € € 1.990 Blond Black sun cured oriental type Tobacco 2401.10.60 2401.10.60.1/kg 2401.10.60.2/kg 0 € € 1.990 Blond Black Tobacco 2401.10.70 2401.10.70.1 € 2401.10.70.2/kg dark air cured Blond Black 2401.10.85/kg 0 € 1.990 Tobacco flue cured 2401.10.85.1/kg 2401.10.85.2/kg 0 € € 1.990 Blond Black 2401.10.95 Other 2401.10.95.1 Black 2401.10.95.2/kg 0 € € 1.990 Ros/kg 2401.20 Tobacco partially or totally esporgat : 2401.20.35 2401.20.35.1 60.8531/kg air cured Tobacco light Blond Black 2401.20.35.2 € 2401.20.60 €/kg 0.080 Tobacco sun cured oriental type 2401.20.60.1 € 2401.20.60.2 € 60.8531/kg/kg Blonde Black Tobacco cured 0.080 2401.20.70 2401.20.70.1 € 60.8531 2401.20.70.2/kg air dark Blonde/kg flue cured Tobacco 0.080 Black 2401.20.85 60.8531 € 2401.20.85.1 € 2401.20.85.2 €/kg Ros/kg 2401.20.95 Other 2401.20.95.1 Black 60.8531 Blonde 0.080 tobacco/kg 2401.30/kg 2401.20.95.2 € € 0.080 Black tobacco Waste 2401.30.00.1 residues from manufacture , tobacco "trunk"/kg 2402.10/kg 2401.30.00.2 € € 1.310 0.330 Other Cigars (including those with the ends cut) and cigarettes containing tobacco 2402.10.00 CE Cigars (including those with the ends cut) and cigarettes containing tobacco. CE (1) 18.90 €/kg% 3.383698 DC 2402.10.00 Cigars (including those with the ends cut) and cigarettes containing tobacco. DC (2) 31.50 €/kg% 5.637494 2402.20 Cigarettes containing tobacco Cigarettes that contain 2402.20.10 carnations cloves 2402.20.10.1 CE CE 2.01432 2402.20.10.1 Ros (1) €/u WED Ros WED (2) 3.3572 €/u € 0.97691 2402.20.10.2 CE CE Black (1)/u 2402.20.10.2 DC DC Black (2) € 1.628183/u 2402.20.90 Other 2402.20.90.1 CE CE 2.01432 2402.20.90.1 Ros (1) €/u WED Ros WED (2) 3.3572 €/u € 0.97691 2402.20.90.2 CE CE Black (1)/u 2402.20.90.2 DC DC Black (2) 1.628183 € 2402.90.00 € 0.97691/u/u Other tobacco and tobacco substitutes Other 2403 fabricated; homogenized or reconstituted tobacco and smoking tobacco and snuff sauces: extracts, even if it contains tobacco substitutes in any proportion 2403 11 00 pipe tobacco of water relative to the note 1 of sotsposició of this chapter 00.1 2403 11 intended to manufacture of tobacco products 60.8531 €/kg 00.2 2403 11 CE exclusively meant for marketing CE 1 111% 00.2 2403 11 DC exclusively meant for the DC marketing 2 185% 2403 19 Other





2403 19 10 immediate net content in containers not exceeding 500 g 2403 19 10.1 Ros, destined for the industrial manufacture of products of the tobacco 60.8531 €/kg 2403 19 10.2 black, destined for the industrial manufacture of products of the tobacco 0.08 €/kg 2403 19 10.3 CE Other, exclusively for marketing CE (1) 23.658971 €/kg 2403 19 10.3 AD Other exclusively for the DC marketing (2) 39.431618 €/kg 2403 19 90 Other 2403 19 90 .1FM Ros, destined for the industrial manufacture of products of the tobacco 60.8531 €/kg 90.2 2403 19 black, destined for the industrial manufacture of products of the tobacco 0.08 €/kg 90.3 2403 19 CE Other, exclusively for marketing CE (1) 23.658971 €/kg 90.3 2403 19 WED others, exclusively for the DC marketing Tobacco homogenized 39.431618 (2) 2403.91.00 2403.91.00.1 reconstituïts €/kg or homogenized Tobacco or reconstituïts € 60.8531/ kg Tobacco 2403.91.00.2 homogenized or reconstituïts, intended for the manufacture of the layer or the hood of cigars tobacco and tobacco substitutes 2403.99/kg 0 made, and extracts and essences of tobacco, but the homogenized or reconstituted tobacco and tobacco and pipe tobacco even with tobacco substitutes in any proportion 2403.99.10 chew tobacco or chewing tobacco to sniff 2403.99.10 CE or to sniff CE (1) 1.38% 2403.99.10 DC chewing tobacco or to sniff WED (2) 2.3% 2403.99.90 Other 2403.99.90.1


Intended for the industrial manufacture of products of the tobacco 60.8531 €/kg 2403.99.90.2 Other CE CE (1) 1.38% 2403.99.90.2 DC Other DC (2) 2.3% 1 CE: preferential Scheme agreed by Andorra in the European Community (article 12.2 of the agreement EC/Andorra, 28 June 1990.2 DC: common law Regime.

(1) CE: preferential Scheme agreed by Andorra in the European Community (article 12.2 of the agreement EC/Andorra, 28 June 1990).

(2) DC: common law Regime. "

Repealing provision derogates the single article of Act 12/2012, of 3 July, amending the general rate of taxes on consumption, who modified the tax rate applied to tobacco products.

Final provision this law comes into force the day after being published in the official bulletin of the Principality of Andorra.

Casa de la Vall, 18 April 2013 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Joan Enric Vives Sicília François Hollande Bishop of Urgell, President of the French Republic Co-prince of Andorra Co-prince of Andorra