Law 33/2012, Of 22 November, Of The Allowances Scheme

Original Language Title: Llei 33/2012, del 22 de novembre, del règim de franquícies duaneres

Read the untranslated law here: https://www.bopa.ad/bopa/024061/Pagines/7BACA.aspx

Law 33/2012, of 22 November, of the allowances scheme since the General Council at its session of 22 November 2012 has approved the following: law 33/2012, of 22 November, of the allowances scheme preamble The Principality of Andorra, with the signing of the agreement in the form of exchange of letters between the Principality of Andorra and the European Economic Community of 28 June 1990, he promised to apply the same franchise system that the European Union with respect to goods coming from third countries.

This obligation is reaffirmed in Decision 1/2003 of the EC-Andorra Joint Committee of 3 September 2003. Article 3, paragraph 2 (b)) requires that Andorra, for the proper functioning of the Customs Union, to adapt the national provisions to the Community regulations relating to the allowances, to eliminate the existing differences, with the aim of having a unique scheme that everyone can benefit from the same advantages in the whole territory of the Customs Union. However, it should be borne in mind that the necessary harmonization of the system of allowances may not be an obstacle to the establishment of private franchises under international agreements.

To date there has been no rule of transposition in national law of the regime of communal franchise. Customs provisions applicable to goods imported in the Principality of Andorra does not take into account the particular circumstances that present certain operations generally devoid of commercial character and should foresee, as do the majority of customs legislation, that these imports will be able to benefit from a system of franchises that exonerin the goods subject to the application of the import duties and customs fees.

The absence of regulations governing transposition of Community customs provisions, generates legal insecurity bility. Should therefore solve this shortcoming in the regulation of franchising, passing a law that complies with the commitments, and above all to guarantee the transparency and legal security necessary for operators.

In the elaboration of this law have been taken into account the guidelines of the world Organization of customs in terms of admissions in excess of fees and charges on importation laid down in the International Convention for the simplification and harmonization of customs regimes, made at Kyoto on 18 May 1973.

The law is divided into 4 chapters, one hundred fourteen articles, two final provisions and four annexes. The chapter first contains general provisions and the definitions applicable to the allowances. The second and third chapters established in the allowances to the import and export. Finally, the fourth chapter regulates the common provisions relating to suspensive customs regime, the customs control, in the accumulation of franchises, to the presentation of evidence and to the franchises granted within the framework of international relations.

Chapter first. General provisions and definitions Article 1 scope of application and definitions of base 1. This law determines the cases in which is awarded a franchise of customs fees and charges to the import or export of customs fees and charges, in particular circumstances and depending on the case, at the time of the freely available or at the time of the export of goods outside the customs territory of the Principality of Andorra.

2. Within the meaning of this law, it is understood by: a) personal Goods: the goods intended for the personal use of the interested parties or the needs of your home. They are, in particular, personal goods:-the effects and furniture.

-The velocípedes and the motorcycles, private cars vehicles and their trailers, camping caravans, leisure boats and airplanes of tourism.

Personal assets are also considered the provisions of the home that correspond to a provision normal family, pets and saddle animals, as well as the portable instruments of mechanical arts or the liberals needed for the exercise of the profession of the person concerned. Personal assets, according to their nature or their quantity, should not reflect any interest of commercial order.

b) effects and personal effects furniture: objects, clothing and articles of furniture or equipment for personal use of the interested parties or the needs of your home.

c) alcoholic Products: products (beer, wine, aperitifs based on wine or alcohol, spirits, liqueurs or spirits, etc.) in the positions taken up 22.03 at 22.08 of the General Nomenclature of products.

e) set in free disposal: the operation defined in article 16, paragraphs 7 and 8, of the law 5/2004 of the Customs Code, from 14 April.

f) set in free practice: the operation defined in article 16, paragraph 6, of the law 5/2004 of the Customs Code, from 14 April.

Second chapter. Franchises of customs fees and charges to the import Section first. Personal property belonging to natural persons transferring the residency of a foreign country in the Principality of Andorra Article 2 Goods susceptible to be admitted in franchise support in excess of customs fees and charges on importation of personal property imported by natural persons transferring the normal residence in the customs territory of the Principality of Andorra, under reservation of the provisions of articles 3 to 10.

Article 3 limitations of possession in time and use 1. The franchise is limited to personal property which: a) with the exception of particular cases justified by the circumstances, have been in the possession of the person concerned and, if it is non-consumable goods, have been used by the person concerned at his former normal place of residence for a minimum of six months before the date on which has ceased to have normal residence in the foreign country of origin.

b) are destined to the same use in their new normal residence.

2. The benefit of the franchise is subordinate to the fact that the personal goods have supported customs taxes that are normally applicable, either in the country of origin, either in the country of origin.

Article 4 requirement of residence 1. Only you can benefit from the allowance people who have had the normal residence outside the customs territory of the Principality of Andorra for a period of at least twelve consecutive months prior to the effective transfer of the residence in the Principality of Andorra.


2. However, the Customs authorities may not apply the limitation provided for in paragraph 1 if the person concerned justifies it properly that their intention was to effectively remain outside the customs territory of the Principality of Andorra for a minimum period of twelve months.

Article 5 Goods excluded from the benefit of the franchise are excluded from the franchise: a) alcoholic products.

b) tobacco and tobacco products.

c) commercial means of transport.

d) materials for professional use other than portable instruments of mechanical arts or the liberals.

Article 6 maximum for the free disposal 1. Except for particular circumstances, the allowance is only granted for personal goods declared for release them freely available before the expiration of a period of twelve months from the date of the establishment of the person concerned to ordinary residence in the customs territory of the Principality of Andorra.

2. The free disposal of personal property can be done in several times within the deadline referred to in the previous section.

Article 7 Obligation not to give up the goods 1. Until the expiration of a period of twelve months from the date of acceptance of the Declaration of free disposal, personal goods admitted to the benefit of the franchise may not be the subject of a loan, a pawn shops, a rent or a loan to onerous or free without the Customs authorities have been informed in advance.

2. The loan, the pawn shops, rent or loan made before the expiration of the period referred to in paragraph 1 involve the application of rights and customs rates to import the goods in issue, according to the tax rate in force at the date of the loan, the pawn shops, rent or loan, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Article 8 advance Declaration 1. By derogation to the provisions of article 6, paragraph 1, the allowance can be granted to personal goods declared for release them freely available before the person concerned establishes his normal place of residence in the customs territory of the Principality of Andorra, if the person concerned agrees to establish normal residence within a period of six months. This commitment is accompanied by a security, the form and amount of which determine the Customs authorities.

2. When applying paragraph 1, the provisions of article 3, paragraph 1, letter a) is calculated from the date of introduction of the goods into the customs territory of the Principality of Andorra personal.

Article 9 provisional Declaration 1. When, due to their professional obligations, the person concerned leaves the foreign country in which he had the normal residence without establishing residence in the customs territory simultaneously normal of the Principality of Andorra, with the intention, however, to establish it later, the Customs authorities may authorise the admission in personal goods franchise transferred to this effect in the territory of the Principality of Andorra.

2. The admission in personal goods franchise referred to in paragraph 1 is granted with the conditions stated in articles 2 to 7. Therefore, it is understood that: a) the provisions of article 3, paragraph 1, letter a), and article 6, paragraph 1, are calculated from the date of the introduction of the personal goods in the customs territory of the Principality of Andorra.

b) the period laid down in article 7, paragraph 1, was calculated from the effective date of the establishment of the normal residence of the person concerned in the customs territory of the Principality of Andorra.

3. Admission to franchise is subordinated, in addition, to the commitment of the person concerned to establish effectively the normal residence in the territory of the Principality of Andorra customs within a period determined by the Customs authorities according to the circumstances. The said authorities may require that this commitment will come with a warranty of which the authorities determine the form and amount.

Article 10, except in the case of political circumstances The Customs authorities may establish exceptions to the provisions of article 3, paragraph 1, letter a) and b), of article 5, letter c) and d), and article 7, when a person is forced to transfer normal residence to a foreign country to the customs territory of the Principality of Andorra, as a result of exceptional political circumstances.

Second section. Goods imported on the occasion of a wedding Article 11 Goods susceptible to be admitted in excess 1. Pets allowed in excess of customs fees and charges on importation, under reservation of the provisions of articles 12 to 15, the artifacts and objects furniture, even new, belonging to a person transferring the residency of a foreign country to the customs territory of the Principality of Andorra on the occasion of her wedding.

2. Also supported in excess of customs fees and charges on importation, under the same reservation, the usual gifts that are made on the occasion of a wedding, received by a person who meets the conditions stipulated in paragraph 1, on the part of people who have normal residence in a foreign country. The value of each gift admissible franchise may not be higher than 1,000 euros.

Article 12 requirements to benefit from the allowance Only can benefit from the allowance provided for in article 11 of the people: to have normal residence) outside the territory of the Principality of Andorra customs for a period of at least twelve consecutive months. However, you can set exceptions to this rule provided that the intention of the person concerned has been clearly remained outside the customs territory of the Principality of Andorra for a minimum of twelve months.

b) to present the proof of your wedding.

Article 13 the goods excluded from the benefit of the franchise are excluded from the franchise the alcoholic products, tobacco and tobacco products.

Article 14 minimum and maximum Term for the freely available 1. Except in exceptional circumstances, the allowance is granted only to the goods declared to put them in free disposal:-as a very soon, two months before the date on which it is planned the wedding. In this case, the grant of the franchise is subordinate to the contribution of an appropriate guarantee, the form and amount of which determine the Customs authorities; and,-at the latest, four months after the date of the wedding.


2. The free disposal of the goods provided for in article 11 can be done in several times within the period stipulated in paragraph 1.

Article 15 obligation to assign goods 1. Until the expiration of a period of twelve months, calculated from the date of acceptance of the Declaration of free disposal, the goods admitted to the benefit of the allowance provided for in article 11 may not be the subject of a loan, a pawn shops, a rent or a loan to onerous or free without having previously informed the Customs authorities.

2. The loan, the pawn shops, rent or loan made before the expiration of the period referred to in paragraph 1 involve the application of rights and customs rates to import the goods in issue, according to the tax rate in force at the date of the loan, the pawn shops, rent or loan, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

The third section. Personal property received as a result of a succession Article 16 Goods susceptible to be admitted in excess 1. Pets allowed in excess of customs fees and charges on importation, under reservation of the provisions of articles 17 to 19, personal property received, either by way of legal succession, either by way of succession, probate, to an individual who has the normal residence in the customs territory of the Principality of Andorra.

2. Within the meaning of paragraph 1, it is understood to personal goods the goods referred to in article 1, paragraph 2, letter a), and the inheritance of the deceased.

Article 17 Goods excluded from the benefit of the franchise are excluded from the franchise: a) alcoholic products.

b) tobacco and tobacco products.

c) commercial means of transport.

d) materials for professional use other than portable instruments of mechanical arts or the liberals that are necessary for the exercise of the profession of the deceased.

e) stocks of raw materials or products worked entablature or semiobrats.

f) live animals and stocks of agricultural products exceeding the quantities appropriate to normal family procurement.

Article 18 a maximum period for the freely available 1. The allowance is only granted for personal goods declared for release them freely available, no later than at the expiration of a period of two years from the date of shipment in possession of the goods (final ultimació of the sequence).

However, the Customs authorities may grant an extension of this period by reason of special circumstances.

2. The importation of personal goods can be done in several times within the deadline provided for in paragraph 1.

Article 19 goods received in succession by legal persons the provisions of articles 16 to 18 apply to personal property received by way of succession probate by legal persons who exercise an activity in the customs territory established non-profit of the Principality of Andorra.

Section four. Equipment, study material and other objects of furniture of students or students Article 20 Goods susceptible to be admitted in excess 1. Pets allowed in excess of customs fees and charges to import the equipment, the material of study used furniture and other objects that make up the normal furnishing of a room of student, and belonging to students and students who come to want an apartment in the customs territory of the Principality of Andorra in order to study it, and that are intended for personal use as long as the duration of their studies.

2. Within the meaning of paragraph 1, it is understood by: a) Pupil or student: any person regularly registered in an establishment of education to follow in dedication full classes that are given.

b) equipment: personal clothing even new, as well as for the home.

c) study Material: objects and instruments (including calculators and typewriters) normally used by pupils and students to carry out their studies.

Article 21 temporal Limitation the franchise is granted, at least once per academic year.

Fifth section. Items of little value Article 22 Assets likely to be admitted in excess 1. Pets allowed in excess of customs fees and charges on importation, under the terms of paragraph 2, and article 23, the deliveries made by goods of little value, directly sent from a foreign country to a recipient that is located in the Principality of Andorra.

2. for goods of little value are understood: a) the goods that have a value to customs that does not exceed, in total submission, 150 euros to put them in free practice.

b) goods that have a value to customs that does not exceed, in total submission, 22 euros to implement them freely available.

Article 23 Goods excluded from the benefit of the franchise are excluded from the franchise: a) alcoholic products.

b) perfume and Cologne.

c) tobacco and tobacco products.

The sixth section. Items of particular to particular Article 24 Goods susceptible to be admitted in excess 1. Pets allowed in excess of customs fees and charges on importation, under reserve of articles 25 and 26, the goods containing the money transfers from a foreign country by a private individual to another private individual found in the customs territory of the Principality of Andorra, to the extent that it is of no commercial imports.

2. For the purposes of paragraph 1, it is understood to import without any kind of commercial mailings relating to imports which at the same time:-have an occasional character.

-Contain goods exclusively reserved to personal use or family of the recipients and the nature or the amount of these goods does not reflect any commercial interest.

-Are sent by the sender to the recipient, without payment of any kind.

Article 25 Limitation depending on the value of the goods the franchise established in article 24, paragraph 1, is applied to a value of 45 euros for shipping, including the value of goods laid down in article 26.

When the global value of various goods exceeds, for shipment, the amount indicated in the first paragraph, the franchise is granted up to the amount for the goods that you can benefit from this allowance if they are imported separately, bearing in mind that the value of goods cannot be divided up.

Article 26 quantitative Limitations


With regard to the goods listed below, the franchise that established in article 24, paragraph 1, merely by sending, in the following amounts: (a) Tobacco Products):-50 cigarettes; o-25 cigarettes (cigars of a maximum weight of 3 grams each); or-10 cigars; or-50 grams of smoking tobacco; or-a proportional assortment of these products.

b) Alcohol and alcoholic beverages:-Distilled Beverages and spirits with a degree of alcoholimetria of more than 22% vol.; non-denatured ethyl alcohol of 80% vol. and over: 1 litre; or-distilled beverages and spirits, aperitifs based on wine or alcohol, rum, sake or similar beverages with a degree of alcoholimetria of 22% vol. or less; sparkling wines, liqueur wines: 1 litre, or a proportional assortment of these products; and non-sparkling wines: 2 litres.

c) Perfume: 50 grams; o-Cologne: 0.25 litres.

Section seven. Investment property and other assets of equipment imported in connection with a transfer of activities to a foreign country in the Principality of Andorra Article 27 Goods susceptible to be admitted in excess 1. Pets allowed in excess of customs fees and charges on importation, under reservation of the provisions of articles 28 to 32, the investment property and other assets of equipment that belong to companies that leave definitely to exercise their activity in a foreign country to be able to exercise an activity similar to the customs territory of the Principality of Andorra.

When the company transferred is an agricultural, live animals also are allowed in franchise.

2. Within the meaning of paragraph 1, a company is understood as autonomous economic unit of production or of the service.

Article 28 limitations of possession in time and use the allowance referred to in article 27 is limited to investment goods and other equipment which: a) with the exception of particular cases justified by the circumstances, have been effectively used in the company for a minimum of twelve months prior to the date on which the company ceased its activity in the foreign country from which it has been transferred.

b) are destined to the same purposes after the transfer.

c) are related to the nature and importance of the company in question.

Article 29 opt-in function of the commercial operation of reference are excluded from the benefit of the franchise companies which transfer to the territory of the Principality of Andorra Customs is motivated or aims to a merger with a company established in the customs territory of the Principality of Andorra or absorption, without that will create a new activity.

Article 30 Goods excluded from the benefit of the franchise are excluded from the franchise: a) Are means of transport which do not have the nature of instruments of production or services.

b) provisions of all kinds intended for human consumption or on animal nutrition.

c) The fuel and stocks of raw materials or products worked entablature or semiobrats.

d) cattle that possess the sellers livestock.

Article 31 maximum for the free disposal Unless in particular cases justified by the circumstances, the allowance referred to in article 27 is only given for investment property and other assets of the declared equipment to put them in freely available before the expiration of a period of twelve months from the date on which the company has ceased its activities in the country of origin.

Article 32 Obligation not to give up the goods 1. Until it expires within twelve months from the date of acceptance of the Declaration of free use, investment property and other assets of equipment allowed for the benefit of the franchise may not be the object of any loan, pawn shops, rent or transfer charges or free without having informed the competent authorities.

This period can be extended up to thirty-six months regarding the rent or to the transfer in the case of risk of abuse.

2. The loan, the pawn shops, rent or loan made before the due date established in paragraph 1 involve the application of the laws and customs that pertain to the import rates, according to the tax rate in force at the date of the loan, pawn shops, rent or loan, depending on the type and according to the value in the Customs recognized or accepted on that date by the Customs authorities.

Article 33 extension of the franchise in the liberal professions and other the provisions of articles 27 to 32 apply to investment property and other assets of equipment that belong to people who exercise a liberal profession and to legal persons who exercise an activity non-profit-making, and transferred the activity from a foreign country to the customs territory of the Principality of Andorra.

Eighth section. Goods contained in the personal luggage of travellers Article 34 Assets likely to be admitted in excess 1. Pets allowed in excess of customs fees and charges on importation, under reservation of the provisions of articles 35 to 37, the goods contained in the personal luggage of travellers coming from a foreign country, with the condition that he take advantage of an exemption from the indirect tax.

2. The provisions of this section do not prevent the granting of special franchises established within the framework of international agreements concluded with neighbouring countries, justified by the nature of the border exchanges with these countries.

3. Within the meaning of paragraph 1, it is understood by: a) personal Luggage: the set of luggage that passengers can present to customs at the time of reaching the customs territory of the Principality of Andorra, as well as what features to emerge, as long as you can justify that has been recorded as accompanying baggage, at the time of leaving, by the company that has made the transport from the foreign country of origin in the customs territory of the Principality of Andorra.

Without prejudice to the provisions of article 103 paragraph 1, letter b), are not considered personal luggage are portable tanks containing fuel.

b) Imports without any kind of commercial character: they are imports which:-Have an occasional character; and-consist of exclusively on goods reserved for personal or family use of the travellers, or intended to be paid for, without that the nature or quantity of these goods can reveal an intention of commercial character.

Article 35 quantitative Limitations


1. With regard to the goods listed below, the franchise that established in article 34, paragraph 1, has, by traveller, the quantitative limitations the following: a) products of the tobacco: 200 cigarettes or 100 cigars-:-(of a maximum weight of 3 grams each); o-50 cigars; o-250 grams of smoking tobacco; or-A proportional assortment of these products.

b) Alcohol and alcoholic beverages:-Alcohol and alcoholic beverages with a degree of alcoholimetria of more than 22% vol.; non-denatured ethyl alcohol of 80% vol. and over: 1litre: or-Alcohol and alcoholic beverages with a degree of alcoholimetria not exceeding 22% vol. or less: 2 litres; or-A proportional assortment of these products.

-Still wines: 4 liters.

-Beer: 16 litres.

2. Travelers less than seventeen years of age do not enjoy any franchise for the goods referred to in paragraph 1, points a) and b).

Article 36 Limitation depending on the value of the goods 1. With regard to goods other than those listed in article 35, the allowance referred to in article 34 has a limitation of 300 euros per traveler.

2. For travellers under fifteen years of age, this amount is reduced to 150 euros.

Article 37 franchise Accumulation 1. When the global value of various goods exceeds, by traveller, the amounts referred to in article 36, the franchise is awarded up to the limit of the fingers amounts for goods that should be able to benefit from this franchise if they had been imported separately. It is understood, then, that the value of goods cannot be divided up.

2. for the delimitation of the franchise established in article 36 does not take into account the value of the goods falling within the limits set out in article 35.

Ninth section. Educational, scientific or cultural character objects, instruments and scientific equipment Article 38 Goods susceptible to be admitted in franchise support in excess of customs fees and charges on importation of educational, scientific or cultural objects which are mentioned in annex 1, whatever your destination and the use to which they will do.

Article 39 Limitation in function of the recipients are allowed in excess of customs fees and charges on importation of educational, scientific or cultural objects which are mentioned in annex 2, and they are intended:-To establishments or public bodies or public utility of educational, scientific or cultural character.

-The establishments or bodies that are part of the categories designated in annex 2, to the extent that they have been accepted by the competent authorities to receive these objects in franchise.

Article 40 other scientific devices and instruments 1. Pets allowed in excess of customs fees and charges on importation, under reserve of articles 41, 42, 43, 44 and 45, the instruments and scientific equipment not included in article 39 that are imported exclusively for non-commercial purposes.

2. The allowance referred to in paragraph 1 is limited to scientific instruments and equipment intended:-To public establishments or public utility the main activity of which is teaching or scientific research, and the services that depend on a public property or public utility the main activity of which is teaching or scientific research.

-The private establishments the main activity of which is teaching or scientific research, recognized by the competent authorities to receive these objects in franchise.

Article 41 extension of the franchise for the benefit of the franchise is also applicable: a) To spare parts, components or specific accessories that adapt to the instruments or the scientific equipment, to the extent that these spare parts, components or accessories are imported at the same time that the instruments or apparatus or, if imported subsequently, that they can be recognised as intended for instruments or apparatus :-I have been admitted from in franchise, provided that such instruments or apparatus are still of a scientific nature at the time that the franchise is requested for the specific spare parts, components or accessories; or-That are likely to benefit from the franchise at the time that this franchise will ask for the spare parts, components or specific accessories.

b) the necessary tools for the maintenance, control, calibration or repair of scientific instruments or apparatus, to the extent that these tools are imported at the same time that the instruments or apparatus or, if imported subsequently, that they can be recognised as intended for instruments or apparatus:-who have been admitted from in franchise, provided that such instruments or apparatus are still of a scientific nature at the time when the allowance is requested for the tools; or-That are likely to benefit from the franchise at the time in which they ask for the tools.

Article 42 Instrument or scientific apparatus for the purposes of applying articles 40 and 41: scientific instrument or apparatus shall be understood as an instrument or device which, in accordance with its objective technical characteristics and the results which allows to obtain, is mainly or exclusively suited to scientific activities.

Article 43 Imported non-commercial purposes for the purposes of applying articles 40 and 41: are considered to be imported with a non-commercial purpose or scientific instruments equipment for scientific research or for teaching without a lucrative purpose.

Article 44 Obligation not to give up the goods 1. The objects referred to in article 39 and the scientific instruments or apparatus admitted to the benefit of the franchise in the conditions described in articles 41, 42 and 43 cannot be subject to rent or a loan to onerous or free without having informed the Customs authorities.

2. In the case of loan, rent or transfer to an establishment or organization entitled to benefit from the allowance in application of article 39 or article 40, paragraph 2, the franchise remains acquired to the extent that this body or use the object, the instrument or the instrument with the aim that gives the right to the grant of the franchise.

In other cases, the loan, hire or transfer are subordinates to the previous payment of the import duties and customs fees, according to the tax rate in force at the date of the loan, hire or transfer, according to the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Article 45 non-fulfilment of the conditions


1. The establishments or organisations referred to articles 39 and 40 which no longer meet the requirements to benefit from the franchise, or consider the possibility of using an object admitted in franchise for other uses other than those stated in these articles, they must be obliged to inform the Customs authorities.

2. The objects that are part of the establishments or of the agencies and that no longer meet the requirements to take advantage of the franchise, be subject to the application of the laws and customs that pertain to the import rates, according to the tax rate in force at the date on which those conditions cease to be fulfilled, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

The objects used by the establishment or by the beneficiary of the allowance for other uses than those that are described in the articles 39 and 40 are subject to the application of the laws and customs that pertain to the import rates, according to the tax rate in force at the date on which are intended for other usage, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Article 46 extension of the exclusions, the obligations and the consequences of articles 44 and 45 shall apply to the products referred to in article 41.

Article 47 Imports of equipment with a non-commercial purpose 1. Pets allowed in excess of customs fees and charges on importation imported equipment with non-commercial purposes by or on behalf of an establishment or a body of scientific research based off of the Principality of Andorra.

2. The allowance is granted on the condition that the equipment: a) The use of the members or representatives of the establishments or organisations referred to in paragraph 1 above or with your consent, in the framework and within the limits of scientific cooperation agreements that aim to the execution of international scientific research programs, scientific research establishments based in the Principality of Andorra and recognized for this purpose by the competent authorities.

b) Continue being property, during their stay in the customs territory of the Principality of Andorra, a natural or legal person established outside the Principality.

3. For the purposes of this article and of article 48:-the equipment is understood to mean instruments, apparatus, machines and their accessories including spare parts and tools specially designed for the maintenance, control, calibration or repair, used for scientific research.

-Are considered to be imported for non-commercial facilities that are intended to be used for scientific research, carried out without lucrative purposes.

Article 48 Obligations not to transfer the equipment 1. The equipment referred to in article 47 and have been admitted to the benefit of the franchise under the conditions stipulated in the article, cannot be the subject of a loan, a lease or a loan charges or free if the Customs authorities have not been informed in advance.

2. In the case of loan, rent or transfer to an establishment or to an authorized body to benefit from the allowance in application of article 47, the franchise remains acquired to the extent that this body or use the equipment with the purpose that gives the right to the grant of the franchise.

In other cases, and without prejudice to the application of articles 40 and 41, the loan, hire or transfer will be subordinen to the previous payment of the import duties and customs fees, according to the tax rate in force at the date of the loan, hire or transfer, according to the type and according to the value of the Customs recognized or admitted to the Customs authorities at that time.

3. The establishments or organisations referred to in article 47, paragraph 1, which no longer meet the requirements to benefit from the franchise, or consider the possibility of using the facility admitted in excess with a purpose other than the provisions of the article mentioned, I have been obliged to inform the Customs authorities.

4. Equipment used by establishments or organizations which cease to fulfil the requirements to benefit from the allowance are subject to the application of the laws and customs that pertain to the import rates according to the tax rate in force at the date on which those conditions cease to be fulfilled, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Without prejudice to articles 40 and 41, facilities used by the establishment or by the beneficiary of the franchise with a purpose different from that stipulated in article 47 are subject to the application of the laws and customs that pertain to the import rates according to the tax rate in force at the date on which are intended for other usage Depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Section ten. Laboratory animals and biological or chemical substances intended for Research Article 49 Goods susceptible to be admitted in excess 1. Pets allowed in excess of customs fees and charges on importation: a) animals specially prepared for use in a laboratory.

(b) biological or chemical substances imported exclusively) with a non-commercial purpose.

2. The allowance referred to in paragraph 1 is limited to animals and biological or chemical substances which are intended:-To public establishments or public utility the main activity of which is teaching or scientific research.

-The private establishments the main activity of which is teaching or scientific research, recognized by the competent authorities to receive such goods in excess.

3. Only allow in excess of customs fees and charges on importation, in accordance with paragraph 1, point b), biological or chemical substances for which there is no equivalent production in the customs territory of the Principality of Andorra and the specificity or degree of purity, of which gives the character of substance exclusively or primarily suitable for scientific research.

Section eleven. Therapeutic substances of human origin and reagents for determining blood groups and the analysis of human tissues Article 50 Goods can be admitted in excess


1. support in excess of rights and customs rates to import under reserve of the provisions of article 51: a) therapeutic substances of human origin.

b) reagents for determining blood groups.

c) reagents for the analysis of human tissues.

2. Within the meaning of paragraph 1, it is understood by:-therapeutic Substances of human origin: human blood and derivatives (total human blood, plasma, human albumin and stable solutions for drying human plasma proteins, human immoglobulina human, human fibrinogen).

-Reagents for determining blood groups: any reagent of human origin, animal, vegetable or other, to determine blood groups and to detect blood incompatibilities.

-Reagents for the analysis of human tissues: any reagent of human origin, animal, vegetable or other, for the analysis of human tissues.

Article 51 necessary requirements in order to benefit from the allowance the allowance is limited to products which: a) are intended for institutions or laboratories recognized by the competent authorities in order that are used exclusively for medical or scientific purposes, with the exclusion of any commercial operation.

b) Are accompanied by a certificate of conformity delivered by a body ability to this effect in the foreign country of origin.

c) Will contain in containers that have a special label of identification.

Article 52 extension of the benefit of the franchise franchising is extended to the special packaging essential for the transport of therapeutic substances of human origin or reagents for determining blood groups or of the reagents for the analysis of human tissues, as well as the solvents and accessories needed for their use which shipments may contain eventually.

Section twelve. Instruments and apparatus intended for medical research, in the establishment of diagnoses or carrying out medical treatment Article 53 Goods susceptible to be admitted in excess 1. Pets allowed in excess of fees and charges on importation customs instruments and apparatus intended for medical research, in the establishment of diagnoses or carrying out medical treatment provided as a donation to a charity or philanthropic nature body, or by a private person, the health agencies, to the services that depend on hospitals and medical research institutes recognized by the competent authorities to receive these objects in franchise. Also supported in excess of customs fees and charges on importation the instruments and equipment to buy entirely health agencies mentioned, hospitals or medical research institutes with the aid of funds provided by a charitable or philanthropic organization or with voluntary contributions of, provided that: a) the donation of the instruments or apparatus in question does not reveal any intention of commercial order for part of the donor.

b) the donor is not linked in any way to the manufacturer of the instruments for which the allowance is requested.

2. The allowance is also applied, in the same conditions: a) The spare parts, elements and accessories that can be added to the instruments and devices mentioned above, to the extent that these spare parts, components and accessories are imported at the same time that the instruments or apparatus or, where they are imported subsequently, that they can be recognised as intended for instruments or apparatus which have been admitted from in franchise.

b) tools to be used for the maintenance, control, calibration or repair of instruments or apparatus, to the extent that these tools are imported at the same time that the instruments or apparatus or, where they are imported subsequently, that they can be recognised as applied to the instruments or apparatus which have been admitted from in franchise.

Article 54 extension of exclusions, obligations and consequences for the application of article 53, in particular with regard to the instruments or apparatus as well as to beneficiaries to which reference is made, it is necessary to stick to articles 44 and 45.

Section thirteen. Reference substances for the quality control of drugs Article 55 Goods that can be allowed in franchise support in excess of fees and charges to the customs import shipments that contain samples of reference substances approved by the World Health Organization and for the quality control of the raw materials used in the manufacture of medicines and that are sent to recipients recognized by the competent authorities to receive these mailings in franchise.

Section fourteenth. Pharmaceutical products used on the occasion of international sporting events Article 56 Goods susceptible to be admitted in franchise support in excess of customs fees and charges to import pharmaceuticals for human or veterinary medicine intended for the use by persons or animals coming from foreign countries to participate in international sports events organized in the customs territory of the Principality of Andorra , in the amount necessary to cover the needs while sojornen in the territory of the Principality.

Section fifteen. Goods sent to charity and philanthropic character bodies; objects intended for the blind and other disabled Article 57 the goods susceptible to be admitted in excess 1. Pets allowed in excess of customs fees and charges on importation, as long as they do not give rise to abuses or to major distortions of competition, under reservation of the provisions of articles 59 and 60: a) the goods of first necessity imported by State organizations or other charitable or philanthropic nature agencies recognized by the competent authorities, to distribute them free of charge among needy people.

b) goods of any nature sent free of charge by a person or an organization established outside the territory of the Principality of Andorra customs without any intention of commercial order for its part, to State organizations or other charitable or philanthropic nature agencies recognized by the competent authorities, in order to collect funds for occasional demonstrations of charity for the benefit of needy people.


c) equipment and Office materials sent free by a person or an organization established outside the Principality of Andorra without any intention of commercial order, for his part, philanthropic or charitable nature agencies recognized by the competent authorities, with a view to use them exclusively for the functioning and the realization of the objectives charitable or philanthropic who intend to achieve these organisms.

2. Within the meaning of paragraph 1, letter a), it is understood for goods of first necessity goods are essential in order to meet the immediate needs of the people such as food, medicines, clothing and blankets.

Article 58 Goods excluded from the benefit of the franchise are excluded from the franchise: a) alcoholic products.

b) tobacco and tobacco products.

c) coffee and tea.

d) The motor vehicles other than ambulances.

Article 59 accounting Obligations The only franchise is awarded to organisations the accounting of which would allow the Customs authorities to monitor their operations and which offer all the guarantees considered necessary.

Article 60 the obligation to assign goods 1. The goods and materials referred to in article 57 may not be the object, by the beneficiary of the franchise, a loan, a lease or a loan charges or free with a purpose other than those provided for in paragraph 1, letter a) and b), of the article mentioned, without having informed the Customs authorities.

2. In the case of loan, rent or transfer to an agency authorized to benefit from the allowance in accordance with articles 57 and 59, this franchise remains acquired to the extent that this organism uses the goods and equipment in question with a purpose of the entitlement to the award of the franchise.

In other cases, the loan, hire or transfer it subordinates the previous payment of the import duties and customs fees, according to the tax rate in force at the date of the loan, hire or transfer, according to the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Article 61 breach of the terms and conditions 1. The bodies referred to in article 57 that do not meet the requirements to benefit from the allowance, or to consider the possibility of using the goods or materials are allowed in franchise with a purpose other than the provisions of the article mentioned, should be obliged to inform the Customs authorities.

2. The goods and the materials that remain in the possession of organizations which cease to fulfil the requirements to benefit from the allowance are subject to the application of the laws and customs that pertain to the import rates according to the tax rate in force at the date on which those conditions cease to be fulfilled, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

3. The goods and the materials used by the beneficiary of the franchise with a purpose other than those provided for in article 57 are subject to the application of the laws and customs that pertain to the import rates, according to the tax rate in force at the date on which they are intended for other usage, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Article 62 Objects intended for the blind are allowed in excess of customs fees and charges to the import objects especially designed for the educational, scientific or cultural advancement of the blind, which includes the annex 3.

Article 63 other objects intended for the blind 1. Pets allowed in excess of customs fees and charges to the import objects especially designed for the educational, scientific or cultural advancement of the blind which includes the annex 4, when they are imported:-by the same blind for your personal use.

-by institutions or organizations for education of the blind and of assistance to the blind and that are recognized by the competent authorities to receive these objects in franchise.

2. The allowance referred to in paragraph 1 apply to spare parts, components or specific accessories that are adapted to the objects in question, as well as the tools to be used for the maintenance, control, calibration or repair of these objects, provided that these spare parts, components, accessories or tools are imported at the same time that the objects mentioned above or, if imported subsequently , which may be recognised as for supported objects from in franchise, or susceptible to enjoy the franchise at the time in which this franchise is requested for the specific spare parts, components or accessories and tools in question.

Article 64 the objects intended for the other disabled persons 1. Pets allowed in excess of customs fees and charges to the import objects especially designed for the education, work and social promotion for people with mental or physical disabilities others who are the blind, when they are imported:-for the same disabled and for their use.

-by institutions or organizations the main activity of which is to educate the disabled or attend them and that are recognized by the competent authorities to receive these objects in franchise.

Article 65 spare parts and accessories the allowance referred to in paragraph 1 apply to spare parts, components or specific accessories that are adapted to the objects in question, as well as the tools to be used for the maintenance, control, calibration or repair of these objects, provided that these spare parts, components, accessories or tools are imported at the same time that the objects mentioned or If imported subsequently, that they can be recognised as for supported objects from in franchise or likely to enjoy the franchise at the time in which this franchise is requested for the specific spare parts, components or accessories and tools in question.

Article 66 the requirement for blind and other disabled the granting of the franchise, for personal use, to blind persons or to other handicapped persons, in accordance with article 63, paragraph 1, and in article 64, the subordinates on the condition that the national provisions allow those interested to establish their status as blind or disabled person authorized to benefit from the allowance.

Article 67


Obligation to assign goods 1. The imported objects in franchise for people referred to articles 63, 64 and 65 may not be the subject of a loan, a lease or an assignment, onerous or free, without having informed the Customs authorities.

2. In the case of loan, rent or transfer to a person, an institution or a body authorized to benefit from the allowance in application of articles 63, 64 and 65, this franchise remains acquired to the extent that the body or institution in question use the object with a purpose of the entitlement to the award of the franchise.

In other cases, the loan, hire or transfer it subordinates the previous payment of customs fees and charges on importation, according to the tax rate in force at the date of the loan, hire or transfer, according to the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Article 68 exceptions to the obligation to assign goods 1. Objects imported by institutions or organizations permitted to benefit from the allowance under the conditions that are described in articles 63, 64 and 65 may be provided, rented or lent, onerous or free, by these institutions or organizations and not-for-profit blind to other disabled people that are dealing with, without this give rise to the payment of customs duties.

2. you may not make any loan, rent or loan under other conditions than those stipulated in paragraph (1) if the Customs authorities have not been informed in advance.

When a loan, a lease or an assignment of these characteristics is carried out for the benefit of a person, an institution or an organization authorized to benefit from the allowance in application of article 63, paragraph 1, or of article 64, the franchise remains acquired to the extent that the institution or body in question use the object with a purpose of the entitlement to the award of the franchise.

In other cases, the loan, hire or transfer it subordinates the previous payment of the import duties and customs fees, according to the tax rate in force at the date of the loan, hire or transfer, according to the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Article 69 the conditions 1. The institutions or organizations referred to articles 63, 64 and 65 who do not meet the requirements to enjoy the franchise, or consider the possibility of using an object in a different purpose of the franchise admitted that stipulate the articles mentioned have been obliged to inform the Customs authorities.

2. The objects that remain in the possession of institutions or organizations which cease to fulfil the requirements to benefit from the allowance are subject to the application of the laws and customs that pertain to the import rates according to the tax rate in force at the date on which those conditions cease to be fulfilled, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

3. The objects used by the institution or by the beneficiary of the allowance for the purposes other than those described in articles 63, 64 and 65 are subject to the application of the laws and customs that pertain to the import rates according to the tax rate in force at the date on which they are intended for other usage, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities in this start date.

Article 70 Goods for the benefit of disaster victims 1. Pets allowed in excess of customs fees and charges on importation, under reservation of the provisions of articles 71 and 76, goods imported by State organizations or other charitable or philanthropic nature agencies recognized by the competent authorities for the purpose of: a) Be distributed free of charge to victims of disasters affecting the territory of the Principality of Andorra.

b) be placed free of charge to the victims of these disasters, although continue to remain the property of the organisms in question.

2. We also support the benefit of the allowance referred to in paragraph 1, and in the same conditions, the goods imported by putting them on freely available to the relief units to cover their needs during the performance of these units.

Article 71 the goods excluded from the benefit of the franchise by reason of their destination are excluded from the franchise the subjects and materials intended to rebuild sinistrades areas.

Article 72 the procedure for authorisation of urgency the granting of the franchise are subordinates to the Government's authorization. If necessary, this authorization fixes the scope and conditions of application of the franchise.

Pending notification of the authorization of the Government, the Customs may grant the import of the goods, in compliance with the provisions of article 70, on suspension of the rights and customs rates to import the corresponding, by means of the commitment on the part of the importer to pay them if the franchise was not given.

Article 73 the accounting Obligations The only franchise is awarded to organisations the accounting of which would allow the Customs authorities to monitor their operations and which offer all the guarantees considered necessary.

Article 74 the obligation to assign goods 1. The goods referred to in article 70, paragraph 1, may not be the object, on the part of the beneficiaries of the allowance, a loan, a lease or transfer charges or other conditions in which the provisions of the article mentioned without having previously informed the Customs authorities.

2. In the case of loan, rent or transfer to an agency authorized to benefit from the allowance in application of article 70, the franchise remains acquired to the extent that this organization use the merchandise with a purpose of the entitlement to the award of the franchise.

In other cases, the loan, hire or transfer it subordinates the previous payment of the import duties and customs fees, according to the tax rate in force at the date of the loan, hire or transfer, and according to the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Article 75


Exceptions to the obligation to assign goods 1. The goods referred to in article 70, paragraph 1, letter b) cannot, once they have ceased to be used for the victims of the disaster, be rented or transferred to onerous or free without having informed the Customs authorities.

2. In the case of loan, rent or transfer to an agency authorized to benefit from the allowance in application of article 70, or, if appropriate, to an organization entitled to benefit from the allowance in application of article 57, paragraph 1, letter a), the franchise remains acquired to the extent that these organisms use the goods in issue with a purpose of the entitlement to the award of the franchise.

In other cases, the loan, hire or transfer it subordinates the previous payment of the import duties and customs fees, depending on the type of tax applicable on the date of the loan, hire or transfer, according to the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

76 article to comply with the terms and conditions 1. The bodies referred to in article 70 that does not meet the requirements to benefit from the franchise, or consider the possibility to use the goods admitted in excess with a purpose other than the provisions of the article mentioned, I have been obliged to inform the Customs authorities.

2. With regard to the goods remaining in the possession of organizations which cease to fulfil the requirements for benefit of the franchise, when they are transferred to an organization entitled to benefit from the allowance in application of article 70, or, if appropriate, to an organization entitled to benefit from the allowance in application of article 57, paragraph 1, letter a) , the franchise remains acquired to the extent that these organisms use the goods in issue with a purpose of the entitlement to the award of the franchise. In other cases, these goods are subject to the application of the rights and customs rates to import that correspond according to the tax rate in force at the date on which those conditions cease to be fulfilled, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

3. Goods used by the beneficiary of the franchise with a purpose different from the provisions of article 70 are subject to the application of the laws and customs that pertain to the import rates, according to the tax rate in force at the date on which those conditions cease to be fulfilled, depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

16th section. Awards and rewards granted to honorific title Article 77 Goods susceptible to be admitted in franchise support in excess of customs fees and charges on importation, with the justification previously presented by the Customs authorities are interested in, and to the extent that it is of no commercial operations: a) The awards granted by Governments of foreign countries in people who have normal residence in the customs territory of the Principality of Andorra.

b) cups, medals and similar objects with a quintessentially symbolic, granted in a foreign country to people whose normal residence which is located in the customs territory of the Principality of Andorra, in homage to the activity that have developed in domains such as the arts, Sciences, sports, public service or in recognition of merit during a particular event and that are imported personally in the Principality of Andorra to these same people.

c) cups, medals and similar objects with a quintessentially symbolic donated free of charge by authorities or persons established in a foreign country because it is from, the same effects referred to the letter b), in the customs territory of the Principality of Andorra.

d) rewards, trophies and souvenirs of a symbolic nature and of little value intended to be distributed free of charge to people who have normal residence in foreign countries, on the occasion of business conferences or similar international events, and the nature, the unit value and the other features of which do not reveal an intention of commercial character.

Section seventeenth. Gifts received in the framework of international relations Article 78 Goods susceptible to be admitted in excess without prejudice, if any, of the provisions of articles 34 to 37, admitted in excess of customs fees and charges on importation, under reservation of the provisions of articles 79 and 80, the objects: a) imported into the customs territory of the Principality of Andorra to people who have made an official visit to a foreign country and who have received as to gifts with this reason on the part of the host authorities.

b) Imported by persons coming to make an official visit to the customs territory of the Principality of Andorra and that they intend to give them gifts for this reason the authorities of foster care.

c) Sent as gifts, in view of friendship and benevolence, to an authority official, by a public or community by a group that carries out activities of public interest, situated in a foreign country, to an official authority, to a public or collective to a group that carries out activities of public interest, recognized by the competent authorities to receive these objects in franchise , located in the customs territory of the Principality of Andorra.

Article 79 Goods excluded from the benefit of the franchise are excluded from the franchise the alcoholic products, tobacco and tobacco products.

Article 80 requirements for the granting of the franchise The only franchise is awarded when:-the items are offered as a gift occasionally.

-Do not imply, by its very nature, for his courage and for his number, no intention of commercial order.

-Do not use with a commercial purpose.

Forty-two section. Goods intended for the use of the sovereigns and heads of State Article 81 Goods susceptible to be admitted in franchise support in excess of customs fees and charges on importation, within the limits and under the conditions established by the competent authorities: a) donations paid for the Government.


b) goods intended to be used or consumed during the official stays in the customs territory of the Principality of Andorra by reigning monarchs and heads of State of foreign countries, as well as the personalities that represent officially.

The provisions of this article are also applicable to persons enjoying prerogatives at international level analogous to those of a reigning sovereign or head of State.

Also known as section. Goods for the purpose of carrying out a commercial prospecting Article 82 Samples of goods of little value 1. Without prejudice to the provisions of article 86, paragraph 1, letter a), supported in excess of customs fees and charges on importation of goods samples of little value and can only be used for the search of orders relating to goods of the type they represent, with the aim of importing them into the customs territory of the Principality of Andorra.

2. The Customs authorities may require, to support them in excess, that certain articles are definitely destroyed by laceració, perforation, indelible marking and apparent or any other procedure, without which this operation can make them lose the quality of the show.

3 in the sense of paragraph 1, it is understood to view merchandise representative articles from one category of goods, for which the presentation and quantity, for goods of the same type or quality, make it become unusable for other purposes which are not commercial prospecting.

83 article printed matter and advertising character objects are allowed in excess of customs fees and charges on importation, under reservation of the provisions of article 84, the forms of advertising character such as catalogs, market prices, commercial brochures or instruction books that reference: a) to goods put up for sale or for rent.

b) in rendering of services proposed in the area of transport, commercial insurance or banking by a person established outside the customs territory of the Principality of Andorra.

Article 84 the requirements in order to benefit from the allowance the allowance referred to in article 83 is limited to advertising character forms that respond to the following conditions: a) the forms must bear an apparent way the name of the company that produces, sells or rents the goods, or which offers the services to which refer.

b) Each submission must contain a single document, or a single copy of each document, if the are several documents. However, shipments containing multiple copies of the same document can benefit from the allowance if the total gross weight does not exceed one kilogram in weight.

c) forms should not be the subject of grouped consignments from the same consignor to the same recipient.

Article 85 extension of the benefit of the franchise Also supported in excess of customs fees and charges to import the objects of advertising character without commercial value that the providers send free of charge to its clientele and that, out of a publicity function, should not be used for any other purpose.

Article 86 products used or consumed during an exhibition or a similar 1. Pets allowed in excess of customs fees and charges on importation under reserve of the provisions of articles 87 to 90: a small representative samples of goods) manufactured outside the customs territory of the Principality of Andorra and intended for an exhibition or a similar manifestation.

b) goods imported solely for demonstration or for the demonstration of machines and appliances manufactured outside the customs territory of the Principality of Andorra, and presented in an exhibition or in a similar manifestation.

c) various materials of little value such as paints, varnishes, wallpaper, etc., used for construction, fitting-out and decoration of temporary shelves filled by representatives of foreign countries in an exhibition or in a similar manifestation and that are destroyed due to the use that it does.

d) the forms, catalogs, the brochures, the market prices, advertising posters, calendars, whether or not illustrated the pictures not framed and other objects supplied free of charge with a view to using them for advertising for goods manufactured outside the customs territory of the Principality of Andorra, and presented in an exhibition or in a similar manifestation.

2. Within the meaning of paragraph 1, it is understood for exhibition or similar manifestation: a) the exhibitions, trade fairs, trade shows and similar forms of trade, industry, agriculture and crafts.

b) exhibitions or demonstrations organized essentially with a philanthropic purpose.

c) exhibitions or demonstrations organized essentially with a purpose, scientific, technical, handicraft, artistic, educational or cultural, sporting, religious or trade union, cultural or tourism, or in order to help improve the understanding between peoples.

d) the meetings of representatives of organizations or international groupings.

e) ceremonies and official events or to commemorate;

In excluding the exhibitions organized in private title in warehouses or commercial premises, with a view to the sale of goods to foreign countries.

87 article requirements that have to fulfill the samples in order to benefit from the allowance the allowance referred to in article 86, paragraph 1, letter a, is limited to samples which: a) are imported free of charge as such from foreign countries or are obtained during the demonstration from imported goods in the field of these countries.

b) are used exclusively to make deals for free to the public during the demonstration because the people who could have been distributed to use or consume.

c) Are identifiable as advertising samples of low unitary value.

d) are not likely to be marketed and, if necessary, are presented in packages containing a quantity of goods less than the smallest quantity of the same goods sold effectively trading.

e) with regard to foodstuffs and drinks, not conditioned as indicated at point d), are consumed on the spot during the demonstration.

f) taking into account the overall value and number, are proportional to the nature of the demonstration, the number of visitors and the importance of the participation of the exhibitor.

88 article requirements that have to fulfill the other goods


The allowance referred to in article 86, paragraph 1, letter b), is limited to the goods that Are consumed or destroyed during demonstration in); and b) taking into account the overall value and number, are proportional to the nature of the demonstration, the number of visitors and the importance of the participation of the exhibitor.

89 article requirements that have to fulfill the printed matter and advertising objects the allowance referred to in article 86, paragraph 1, letter d), is limited to printed matter and objects of advertising character that: to) is intended exclusively to be distributed free of charge to the public at the site of the demonstration.

b) taking into account the overall value and number, are proportional to the nature of the demonstration, the number of visitors and the importance of the participation of the exhibitor.

Article 90 the goods excluded from the benefit of the franchise are excluded of the allowance referred to in article 86, paragraph 1, letter a) and b): a) alcoholic products.

b) tobacco and tobacco products.

c) fuels and fuels.

Section XX. Goods imported for examination, analysis or testing Article 91 Goods that can be allowed in franchise support in excess of customs fees and charges on importation, under reservation of the provisions of articles 92 to 97, the goods intended to be subject to examination, analysis or tests to determine their composition, quality or other technical characteristics of these goods , with information purposes or for research, industrial or commercial character.

Article 92 precondition without prejudice to the provisions of article 95, the granting of the allowance referred to in article 91 is subordinate to the condition that the goods that are subject to examinations, analyses or tests must be consumed or destroyed totally during these examinations, analyses or tests.

Article 93 the goods excluded from the benefit of the franchise are excluded from the franchise the goods used for examinations, analyses or tests that constitute in themselves an operation of commercial promotion.

Article 94 quantitative Limitation is only awarded the franchise to the quantities of goods which are strictly necessary to carry out the purpose for which it is imported. These amounts the fix the Customs authorities taking into account this goal.

Article 95 exception to the quantitative limitation 1. The allowance provided for in article 91 extends to the goods which are not consumed or destroyed totally during the examinations, analyses or tests, provided that the products remaining, with the consent and under the control of the Customs authorities, are:-Completely destroyed or deprived of any commercial value to the end of the examinations, analyses or tests; abandoned, free of any expenditure or the public Treasury; or-Exported outside the customs territory of the Principality of Andorra, in duly justified circumstances.

2. Within the meaning of paragraph 1, it is understood by the remaining products are products that are the result of the examinations, analyses or tests and the goods have not been used effectively.

Article 96 Regularisation of the remaining products but if you apply the provisions of article 95, paragraph (1), the remaining products of the examinations, analyses or tests referred to in article 91 are subject to customs fees and import duties that are appropriate depending on the tax rate in force at the date on which these examinations, analyses or tests end Depending on the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

However, with the consent and under the control of the Customs authorities, the interested party can reduce the remaining products in waste or in pieces. In this case the rights and customs import fees are the rights and customs import fees that correspond to these wastes or pieces on the date on which they were obtained.

Article 97 the deadline to make the examinations, analyses or tests The Customs authorities fix the period during which you have to do the examinations, analyses or tests, as well as the administrative formalities that must be met in order to ensure the use of the goods for the purposes intended.

Section twenty-first. Shipments to the competent bodies in the field of protection of the rights of the author or the protection of industrial or commercial property Article 98 Goods susceptible to be admitted in franchise support in excess of customs fees and charges to the import brands, models or drawings and the corresponding deposit certificates, as well as the records of patent application of inventions or similar , intended for the competent authorities in the area of protection of the rights of the author or the protection of industrial and commercial property.

Twenty-two section. Documentation of the tourist character Article 99 Goods susceptible to be admitted in excess without prejudice to the provisions of articles 38 to 46, admitted in excess of customs fees and charges on importation: a) Are documents (leaflets, brochures, books, magazines, guidebooks, posters whether or not framed, framed photographs and pictures illustrated geographic maps, not extensions or not, open roles for stained glass , illustrated calendars) intended to be distributed free of charge with the essential purpose of inciting the public to visit foreign countries, in particular to attend meetings or demonstrations of a cultural, tourist, sporting, religious or professional, as long as these documents do not contain more than 25% of private commercial advertising, with the exception of all private commercial advertising for national businesses, and that its goal of general propaganda is obvious.

b) lists and Yearbooks published by official bodies of foreign tourist hotels or under patronage of these organizations and the indicators of schedules relating to transport services exploited abroad, when these documents are intended to be distributed free of charge and do not contain more than 25% of private commercial advertising, with the exception of all private commercial advertising for national businesses.


c) the technical material sent to accredited representatives or correspondents appointed by official national tourist agencies that are not destined to be distributed; that is to say, the yearbooks, lists of telephone or telex to futsal, the lists of hotels, fairs catalogues, specimens of craft goods of little value, the documentation about museums, universities, thermal stations, or other similar institutions.

Section twenty-three. Documents and articles Article 100 Goods susceptible to be admitted in franchise support in excess of customs fees and charges on importation: a) the documents sent free of charge to national public services.

b) foreign Governments and publications of official international bodies intended for publications to be distributed free of charge.

c) tickets to vote for elections organized by bodies set up in foreign countries.

of) objects intended to be used as evidence or with similar effects before the courts or other instances national officers.

e) The recognition of signatures and printed circulars concerning signatures that are in the framework of the usual exchanges of information between public services or banking establishments.

f) reports, activity reports, information notes, the brochures, the subscription tickets and other documents established by companies that have headquarters in a foreign country, and that are destined to the bearers or subscribers of securities issued by these companies.

g) recorded media (punched cards, sound recordings, microfilms, etc.) used to transmit information free of charge to the addressee, provided that the franchise does not give rise to abuses or to major distortions of competition.

h) the records, files, forms and other documents intended to be used in international meetings, conferences or congresses, as well as the memories of these manifestations.

plans, technical drawings and), the loan, descriptions and other similar documents imported with the purpose of obtaining or execute orders in foreign countries or in order to participate in a competition organized in the customs territory of the Principality of Andorra.

j) the documents intended to be used during exams organized in the customs territory of the Principality of Andorra to institutions established in a foreign country.

k) The form (s) intended to be used as official documents for the movement of international traffic of vehicles or goods, within the framework of international agreements.

l) forms, tags, titles and similar documents delivered by transportation companies or for hotel companies located in a foreign country to travel agencies set out in the customs territory of the Principality of Andorra.

m) the forms and transport fare, the knowledge, the roadmaps and other commercial or administrative documents that have been used.

n) The official forms issued by authorities of a foreign country or international authorities, and printed matter are adapted to international models sent to associations of foreign countries to corresponding associations located in the customs territory of the Principality of Andorra to be distributed.

o) photographs, slides and recorded workshops moulds for pictures, even with legend, sent to press agencies or newspaper or publishers of newspapers.

p) tax stamps and similar attesting the payment of taxes in foreign countries.

Twenty-four section. Loading and accessories materials on the protection of the goods during transport Article 101 Goods susceptible to be admitted in franchise support in excess of customs fees and charges to import various materials such as rope, straw, cloth, paper and cardboard, wood, plastics, used by Crouching and protect, even the thermal protection of the goods during transport of a foreign country to the customs territory of the Principality of Andorra , and who are not usually susceptible to be reused.

Section twenty-fifth. Construction, food and fodder for the animals during transport Article 102 Goods susceptible to be admitted in franchise support in excess of customs fees and charges on importation are construction, fodder and food of all kinds placed on board the means of transport used for transporting animals of a foreign country to the customs territory of the Principality of Andorra in order to distribute them during transport.

Section twenty-sixth. Fuels and lubricants on Board of motor land vehicles and containers for special uses Article 103 Goods susceptible to be admitted in excess 1. Pets allowed in excess of customs fees and charges on importation, under reservation of article 104: a) the fuel contained in the normal tanks:-The tourist vehicles cars, commercial cars vehicles and motorcycles.

-Containers for special uses that come into the customs territory of the Principality of Andorra.

b) fuel contained in portable tanks located on Board of vehicles cars and motorcycles, with a limit of 10 litres per vehicle and without prejudice to the national provisions relating to possession and transport of fuel.

2. For the purposes of paragraph 1, it is understood by: a) Commercial Vehicle motor show: All road vehicle, with the engine (including tractors with or without trailer) which, depending on the type of construction and equipment, is fit and is intended to transport, with or without remuneration, of more than nine persons, including the driver, or the goods, as well as all road vehicle for special use other than transport itself.

b) automobile Vehicle of tourism: All vehicle car that does not respond to the criteria defined in the letter a).

c) normal Tanks:-the deposits set stably by the Builder in all vehicles cars of the same type as the vehicle in question, and the permanent disposition of which allows you to use fuel directly, both for the traction of vehicles such as, where appropriate, to run the refrigeration systems and other systems during the transport.

Also considered to be normal tanks are gas tanks adapted for motor vehicles that allow you to use straight gas as a fuel, as well as the tanks adapted to other systems that can equip the vehicles.


-The tanks permanently fixed by the constructor on all containers of the same type as the container in question and whose permanent layout allows you to use fuel directly to work, during transport, of refrigeration systems and other systems that are the containers for special uses.

d) container for special uses: All container equipped with devices specially adapted for refrigeration systems, oxygenation systems, thermal insulation or other.

Article 104 the sole Condition of use allowed in fuels franchise under article 103 cannot be used in another vehicle other than the vehicle in which they have been imported, and neither can be drawn of this vehicle or stored, except during necessary repairs to that vehicle, nor be transferred to onerous or free by the beneficiary of the allowance.

Failure to comply with the provisions of the first paragraph implies the application of rights and customs rates to import that correspond according to the tax rate in force at the date on which this fact, according to the type and according to the value in the Customs recognized or accepted by the Customs authorities on this date.

Article 105 extension of the franchise to franchise lubricants referred to article 103 applies also to the lubricants that are found in the cars and vehicles that correspond to the normal needs of functioning fingers vehicles during the trip in progress.

Section twenty-seventh. Materials for the construction, maintenance or in the decoration of commemorative monuments or cemeteries of victims of war Article 106 Goods susceptible to be admitted in franchise support in excess of fees and charges to the customs import goods of any kind imported by organizations authorized for this purpose by the competent authorities, in order to use them for the construction , the maintenance or the decoration of cemeteries, graves and monuments commemorating war victims buried in the customs territory of foreign countries in the Principality of Andorra.

Section twenty-eighth. Coffins, funerary urns and funeral decoration Article 107 Goods susceptible to be admitted in franchise support in excess of customs fees and charges on importation: a) the coffins with bodies inside and the urns with the ashes of the deceased, as well as flowers, wreaths and other decorative items that accompany them normally.

b) flowers, wreaths and other decorative objects brought by persons resident in a foreign country and who come to attend the funeral or to decorate graves in the customs territory of the Principality of Andorra, to the extent that the nature or the amount of such imports do not reveal any intention to order commercial.

Third chapter. Franchises of customs fees and charges on exports Article 108 items of little value Will benefit from an excess of customs fees and charges for export shipments that are send to the recipients by email, by letter or by postal and package that contain goods the value of which does not exceed 10 euros.

Article 109 food and Fodder accompanying the animals for export benefit from an excess of customs fees and charges to export food and fodder of any kind placed on board the means of transport used for the transport of the animals from the customs territory of the Principality of Andorra in a foreign country, in order to distribute them during transport.

The fourth chapter. Common provisions Article 110 Goods placed under a suspensive customs regime the provisions of the second chapter apply both to goods declared for putting them on freely available from directly from a foreign country as the goods declared to implement them freely available after having been placed under another Customs regime.

Article 111 Control of customs authorities customs authorities take the appropriate measures for goods placed on consumption for the benefit of an excess of customs fees and charges on importation by reason of the use to which you have to make your recipient, cannot be used with another order without having paid the rights and customs rates to the corresponding import , but if this change in effect acts respecting the terms and conditions stipulated in this law.

Article 112 accumulation of franchises When the same person simultaneously fulfils the requirements for the grant of a franchise of customs fees and charges to the import or export of customs fees and charges in accordance with the provisions of this law, these provisions apply concurrently.

Article 113 Provision of proof When the law stipulates that the granting of the franchise will be subordinates to comply with certain conditions, the person concerned must submit proof that these conditions have been respected to the Customs authorities.

Article 114 Franchises awarded in the framework of international relations, The provisions of this law does not prevent the granting: a) of franchises that result from the application of the Vienna Convention on diplomatic relations of 18 April 1961 or of the Vienna Convention on consular relations of 24 April 1963 or other consular agreements.

b) of franchises that depend on usage privileges by virtue of international agreements or headquarters agreements to which it is party, whether it is a foreign country, whether an international organization, including the franchises granted on the occasion of international meetings.

c) of franchises that depend on usage privileges granted under international agreements that create an institution or an organization of international law of cultural or scientific character.

d) of franchises that rely on privileges and immunities of use granted in the context of cultural, scientific or technical cooperation agreements, concluded with other countries.

e) special franchise established in the framework of agreements concluded with other countries in anticipation of common actions aimed to protect people and the environment.

f) established within the framework of special franchise agreements concluded with neighbouring countries, justified by the nature of the border exchanges with these countries.

Disposicións end First authorises the Government to issue the regulatory provisions that are necessary to develop this law.

Second


This law shall enter into force the day after being published in the official bulletin of the Principality of Andorra.

Casa de la Vall, 22 November 2012 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.

François Hollande Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince at ndorra Annex 1 in) Books, publications and documents of goods goods Designation Code 3705 photographic plates and film, shocked and revealed, other than cinematographic film: ex 3705 90 10--Microfilms of books, albums, or illustrated books and albums for drawing or coloring pages for children -books, notebooks, from collections of crosswords, issues of newspapers and periodicals and of documents or reports of a non-commercial and illustrations isolated printed pages and tests for the production of books.

ex 3705 10 00 ex 3705 90 90-reproduction Films for the production of books.

4903 00 00 Albums or illustrated books and notebooks for drawing or coloring pages for kids.

Cartographic Manufactures 4905, of all kinds, including wall maps, topographical plans and globes printed.

-Other ex 4905 99 00 Other:-Maps relating to scientific subjects such as geology, zoology, Botany, mineralogy, palaeontology, archaeology, Ethnology, meteorology, climatology and geophysics.

ex 4906 00 00 architectural plans and drawings, or industrial or technical in nature, and their reproductions.

4911 Other printed matter, including pictures, prints and photographs: 4911 10-advertisements, commercial catalogues and the like: ex 4911 10 90 Other:-catalogues of books and publications, put on sale for a publishing house or a bookseller established outside the territory of the Principality of Andorra,-catalogue of films, recordings, or any other visual and auditory material of an educational character , scientific or cultural.
-tourist propaganda posters and tourist publications (brochures, guides, schedules, brochures and similar publications), whether or not illustrated, including those published private companies that invite the public to travel outside the territory of the Principality of Andorra, including microreproduccions.
-bibliographic information Advertising Material intended to hand out for free. (¹)-other: ex 4911 99 00 Other:-isolated Illustrations, printed pages and tests on paper for the production of books, including the microreproduccions. (¹)-Microreproduccions of books, albums, or illustrated books and albums to draw or paint for children books, notebook, from collections of crosswords, issues of newspapers and periodicals and of documents or reports of a non-commercial. (¹)-publications that invite to study outside the territory of the Principality of Andorra, including their microreproduccions. (¹)-meteorological and geophysical Diagrams.

9023 00 Instruments, apparatus and models designed for performing (in education or exhibitions), which are not susceptible to other uses: ex 9023 00 80-other:-embossed Maps relating to scientific subjects such as geology, zoology, Botany, mineralogy, palaeontology, archaeology, Ethnology, meteorology, climatology and geophysics.

¹ excluding franchise articles in which the advertising is greater than 25% of the surface. In the case of publications and posters of tourist propaganda, this percentage only takes into account the private commercial advertising.

b) visual Material and educational, scientific or cultural character auditory Articles referred to in annex 2, letter a) produced by the Organization of the United Nations or by a specialized institutions of this organization.

Annex 2 a) visual and auditory Material of an educational, scientific or cultural Establishments or organizations beneficiaries: any organization (even the broadcasters or television), an institution or association recognized by the competent authorities to receive these objects in franchise.

Commodity code commodity Designation 3704 00 plates, films, photographic films, papers, cardboard and textiles, impressed but not revealed: ex 3704 00 10-plates, films and films: film – movies, positive, educational, scientific or cultural character.

ex 3705 photographic plates and films, shocked and revealed other than cinematographic films:-educational, scientific or cultural character.

3706 cinematographic Films, impressed and revealed, with recorded sound or not, or only with the recording of sound: 3706 10-of a width of 35 mm or more: Other: ex 3706 10 99 Other positives:-current Films (with or without sound) that represent events that have a character of current at the time of importation, and imported, to reproduce, with a limit of two copies per issue.
movies file (with or without sound) to accompany films of today.
-recreational Films particularly suited for children or young people.
-other films of educational, scientific or cultural character.

3706 90-other: 3706 90 91 ex 3706 90 51 ex other: 3706 90 99 Other positives: ex-current Films (with or without sound) that represent current events at the time of importation, and imported to play them, with a limit of two copies per issue.
Movies file (with or without sound) to accompany films of today.
-Recreational Films particularly suited for children or young people.
-Other films of educational, scientific or cultural character.

4911 Other printed matter, including pictures, prints and photographs: ex 4911 99 00-other: Other:-Micromapes or other media used for the services of information and documentation for educational, scientific or cultural character computer.
-Murals aimed exclusively at the show and to teaching.

ex 8523 discs, tapes, storage devices of remaining data using semiconductors, smart cards and other media for the recording of sound or similar recordings, recorded with arrays and galvànics moulds to manufacture CDs, with the exception of the products of chapter 37:-educational, scientific or cultural character.

ex 9023 00


Instruments, apparatus and models designed for the show (in teaching or in the exhibitions, for example), not subject to another use:-Models, scale models and educational, scientific or cultural character murals aimed exclusively at the show and to teaching.
-models or small models of abstract concepts such as molecular structures or mathematical formulas.

Several Holograms for laser projection.
Multimedia games.
Programmed learning material, including the material in the form of an exhibitor, accompanied by the appropriate printed material.

b) collectibles and art objects of educational, scientific or cultural character Establishments or agencies beneficiaries: museums, galleries and other establishments authorised by the competent authorities to receive the fingers objects in franchise.

Commodity code commodity Designation Various collectibles and art objects not intended for sale.

Commodity Code 4911 Other printed merchandise Designation annex 3, including prints, the prints and photographs.

4911 10-advertisements, commercial catalogues and the like.

ex 4911 10 90 Other:-in relief for the blind and ambliops.
-Other: 4911 91 00 prints, engravings and photographs.
-in relief for the blind and ambliops.

ex 4911 99 00 Other:-in relief for the blind and ambliops.

Annex 4 commodity Code commodity Designation 4802 Paper and cardboard are not covered, nor cuixé, nor of the brush that is used for writing, printing or other graphic purposes, and punch card paper and cardboard, in rolls or sheets, other than paper of the No. 48.01 or 48.03; paper and cardboard sheet to sheet formats (paper and cardboard by hand):-other paper and cardboard fibres obtained by a mechanical or procedure without quimicomecànic, or of which a maximum of 10% by weight of the total fibrous composition is made up of these fibers: ex 4802 55 of a weight per square metre of 40 g or more, but not to exceed 150 g , in rolls:-braille Paper 4802 56 of a weight per square metre of 40 g or more but not to exceed 150 g, in sheets of which one side does not exceed 435 mm and the other does not exceed 297 mm when it is folded-Paper braille.

ex 4802 57 00 Other, of a weight per square metre of 40 g or more, but not to exceed 150 g.-braille Paper.

4802 58-of a weight per square metre of 40 g greater than 150 g:-braille Paper.
-Other paper and cardboard, of which more than 10% by weight of the total fibrous composition is made up of fibres obtained by a mechanical process or quimicomecànic: ex 4802 61-in rolls: ex 4802 61 80 others.
-braille Paper ex 4802 62 00 in sheets, one side of which not exceeding 435 mm and the other that does not exceed 297 mm, when it is folded.
Braille paper.

ex 4802 69 00-other.
-braille Paper.

4805 Other papers and cartons, or cuixé, or brush, in rolls or sheets, without additional obratge or other treatments that are not forecasted to note 3 to this chapter:-other.

ex 4805 91 00 of a weight per square meter that does not exceed 150 g.-braille Paper.

ex 4805 92 00 of a weight per square metre exceeding 150 g and less than 225 g.-braille Paper.

4805 93-of a weight per square meter is equal to or greater than 225 g: ex 4805 93 80-other:-braille Paper.

4823 Other paper, cardboard, cellulose and cellulose fibre layers 2009-07-29-best-Chanel-2-55-quilted-flap-shoulder-bag, cut in format; other articles of paper pulp, of paper, of cardboard, of 2009-07-29-best-Chanel-2-55-quilted-flap-shoulder-bag of cellulose or cellulose fibre layers:-other papers and boards that are used for writing, printing or other graphic purposes: 4823 90-other: ex 4823 90 40 Papers and boards that are used for writing, printing or other graphic purposes.
-braille Paper.

ex 6602 00 00 walking sticks, sticks with seats, whips, xurriaques and similar articles:-white Canes for the blind and ambliops.

ex 8469 typewriters and machines for the processing of texts:-Adapted for the use of the blind and of ambliops.

ex 8471 automatic data processing Machines and units: magnetic or optical readers, machines of transposition of information on a support in the form of the treatment machines and coded information, not mentioned or included in other games:-equipment for mechanized production of material in braille and of recording for the blind.

ex 8519 sound recording devices; sound reproduction apparatus; recording and reproduction of sound equipment:-equipment for mechanized production of material in braille and of recording for the blind.

ex 8523 Discs, tapes, storage devices of remaining data using semiconductors, smart cards and other media for the recording of sound or similar recordings, recorded with arrays and galvànics moulds to manufacture CDs, with the exception of the products of chapter 37:-sound Books.
-magnetic Tapes and cassettes for the production of books in braille and sound books.

9013 liquid crystal based Devices that do not constitute articles included more specifically in other headings; lasers other than laser diodes; other optical apparatus and instruments not mentioned nor included elsewhere in this chapter: ex 9013 80-other devices, appliances and instruments:-Teleampliadores for the blind and ambliops.

9021 orthopaedic appliances and Items, including the udder and surgical supports and crutches; strips, hanging brackets and other items and appliances for fractures; articles and apparatus for prosthesis; apparatus for facilitating the hearing to the deaf and other appliances provided for in hand, to take on or for implanting in the body in order to make up for a deficiency, or a disease: 9021 90-other.

ex 9021 90 90 Other:-guidance and electronic devices for the detection of obstacles for blind and ambliops.
-Teleampliadores for the blind and ambliops.
-machines for electronic reading for the blind and ambliops.

9023 00 Instruments, apparatus and models designed for performing (in education or exhibitions), which are not susceptible to other uses: ex 9023 00 80-other:-Teaching Assistants and equipment specifically designed for the use of the blind and of ambliops.

ex-9102 wristwatches, pocket watches and similar watches (including the counters of the same type) other than those of the No. 9101: braille Watches with cases other than of precious metals.

9504


Articles for games of society, including those with motor or movement, billiards, special tables for casino games and automatic bowling games (bowling lanes, for example).

9504 90-other: ex 9504 90 90-other:-gaming tables and accessories adapted for the use of the blind and of ambliops.

Several other object specially designed for the educational, scientific or cultural advancement of the blind and of ambliops.