Law 12/2012, Of 3 July, Amending The General Rate Of Taxes On The Consumption

Original Language Title: Llei 12/2012, del 3 de juliol, de modificació de la tarifa general de taxes sobre el consum

Read the untranslated law here: https://www.bopa.ad/bopa/024037/Pagines/78B46.aspx

Law 12/2012, of 3 July, amending the general rate of taxes on consumption since the General Council in its session of July 3rd 2012 has approved the following: law 12/2012, of 3 July, amending the general rate of taxes on the consumption preamble taking into account the tax charges that support tobacco products , it is necessary to harmonise the rules on which apply types of taxation levied tobacco classes. For this reason this law modifies the basis on which applies to the type of tobacco taxation of tobacco. Until now this tobacco ad tributava value and in order to record it on the same basis that the tobacco that is imported for the production will be taxed in accordance with the weight to be counted from the date of entry into force of this law.

On the other hand due to the desire to keep stable the price differential with the neighbouring countries and prevent the illegal traffic, and promote a few excessive differential view evolution on the rise of taxes on these products you are applying these countries, it is necessary to review regularly and adjust internally the tax rate applied on tobacco and in particular to review the types of consumption rates that apply to tobacco products.

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

Seen that the single article of Act 1/2012, 1 March, to amend the general rate of taxes on the consumption established the tax rate applied to tobacco products;

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

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

Article only modify the tax rate of the taxes on consumption, established by law 1/2012, 1 March, to amend the general rate of taxes on consumption, they have to apply to the operations and the amounts expressed in the following table: "tax rate modified fees on the consumption tax rate Ad SH Code Designation Specific Minimum value of 2401.10 esporgat not Tobacco taxation : Tobacco 2401.10.35 light air cured 2401.10.35.1/kg 2401.10.35.2/kg 0 € € 1.990 Blond Black sun cured oriental type Tobacco 2401.10.60 2401.10.60.1/kg 2401.10.60.2/kg 0 € € 1.990 Blond Black Tobacco 2401.10.70 2401.10.70.1 € 2401.10.70.2/kg dark air cured Blond Black 2401.10.85/kg 0 € 1.990 Tobacco flue cured 2401.10.85.1/kg 2401.10.85.2/kg 0 € € 1.990 Blond Black 2401.10.95 Other 2401.10.95.1 Black 2401.10.95.2/kg 0 € € 1.990 Ros/kg 2401.20 Tobacco partially or totally esporgat : Tobacco 2401.20.35 light air cured 2401.20.35.1 Ros 2401.20.35.2 2401.20.60/kg/kg Black € € 55.321 0.080 sun cured oriental type Tobacco 2401.20.60.1 Ros 2401.20.60.2/kg 2401.20.70/kg € € 0.080 55.321 Black Tobacco dark air cured 2401.20.70.1 Ros 2401.20.70.2 2401.20.85/kg/kg Black € € 55.321 0.080 Tobacco flue cured 2401.20.85.1/kg 2401.20.85.2/kg € € 0.080 55.321 Black Blonde 2401.20.95 Blonde 2401.20.95.1 Black 2401.20.95.2/kg Other tobacco 55.321 € 2401.30 €/kg 0.080 tobacco manufacturing Waste 2401.30.00.1 Waste , tobacco "trunk"/kg 2402.10/kg 2401.30.00.2 € € 1.310 0.330 Other Cigars (including those with the ends cut) and cigarettes containing tobacco 2402.10.00 CE Cigars (including those with the ends cut) and cigarettes containing tobacco. CE (1) 18.90 €/kg% 3.383698 DC 2402.10.00 Cigars (including those with the ends cut) and cigarettes containing tobacco. DC (2) 31.50 €/kg% 5.637494 2402.20 Cigarettes containing tobacco Cigarettes that contain 2402.20.10 carnations cloves 2402.20.10.1 CE CE 1.8312 2402.20.10.1 Ros (1) €/u WED Ros WED (2) 3.052 €/u € 0.8881 2402.20.10.2 CE CE Black (1)/u 2402.20.10.2 DC DC Black (2) € 1.480167/u 2402.20.90 Other 2402.20.90.1 CE CE 1.8312 2402.20.90.1 Ros (1) €/u WED Ros WED (2) 3.052 €/u € 0.8881 2402.20.90.2 CE CE Black (1)/u 2402.20.90.2 DC DC Black (2) 1.480167 € 2402.90.00 € 0.8881/u/u Other tobacco and tobacco substitutes Other 2403 fabricated; homogenized or reconstituted tobacco and smoking tobacco and snuff sauces: extracts, even if it contains tobacco substitutes in any proportion 2403 11 00 pipe tobacco of water relative to the note 1 of sotsposició of this chapter 00.1 2403 11 intended to manufacture tobacco products industrial 55.321 €/kg 00.2 2403 11 CE exclusively meant for marketing CE ¹ 18.20 €/kg 00.2 2403 11 DC exclusively meant for the DC 30.3333 ² marketing €/kg 2403 19 Other

2403 19 10 immediate net content in containers not exceeding 500 g 2403 19 10.1 Ros, destined for the industrial manufacture of products of the tobacco 55.321 €/kg 2403 19 10.2 black, destined for the industrial manufacture of products of the tobacco 0.08 €/kg 2403 19 10.3 CE Other, exclusively for marketing CE (1) 18.20 €/kg 2403 19 10.3 AD Other exclusively for the DC marketing (2) 30.3333 €/kg 2403 19 90 Other 2403 19 90 .1FM Ros, destined for the industrial manufacture of products of the tobacco 55.321 €/kg 90.2 2403 19 black, destined for the industrial manufacture of products of the tobacco 0.08 €/kg 90.3 2403 19 CE Other, exclusively for marketing CE (1) 18.20 €/kg 90.3 2403 19 WED others, exclusively for the DC marketing Tobacco homogenized 30.3333 (2) 2403.91.00 2403.91.00.1 reconstituïts €/kg or homogenized Tobacco or 55.321 reconstituïts €/ kg Tobacco 2403.91.00.2 homogenized or reconstituïts, intended for the manufacture of the layer or the hood of cigars tobacco and tobacco substitutes 2403.99/kg 0 made, and extracts and essences of tobacco, but the homogenized or reconstituted tobacco and tobacco and pipe tobacco even with tobacco substitutes in any proportion 2403.99.10 chew tobacco or chewing tobacco to sniff 2403.99.10 CE or to sniff CE (1) 1.38% 2403.99.10 DC chewing tobacco or to sniff WED (2) 2.3% 2403.99.90 Other 2403.99.90.1 intended for the industrial manufacture of products of the tobacco 55.321 €/kg 2403.99.90.2 Other CE CE (1) 1.38% 2403.99.90.2 DC Other DC (2) 2.3% ¹ CE: preferential Scheme agreed by Andorra in the European Community (article 12.2 of the agreement EC/Andorra, 28 June 1990. ² DC: common law Regime.

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


Repealing provision derogates the single article of Act 1/2012, 1 March, to amend the general rate of taxes on consumption, who modified the tax rate applied to tobacco products.

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

Casa de la Vall, 3 July 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.

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