Law 1/2012, 1 March, To Amend The General Rate Of Taxes On The Consumption

Original Language Title: Llei 1/2012, de l’1 de març, de modificació de la tarifa general de taxes sobre el consum

Read the untranslated law here: https://www.bopa.ad/bopa/024014/Pagines/7624E.aspx

Law 1/2012, 1 March, to amend the general rate of taxes on consumption since the General Council in its session of March 1st 2012, has approved the following: law on modification of the general rate of taxes on the consumption preamble due to the political will to fight against illegal traffic that could be encouraged by differential prices and excessive smoking , permanently on the rise, caused by the actions and the fluctuations of the tax systems of the neighbouring countries, it becomes necessary to review and adjust internally the tax rate applied on tobacco and in particular review the tax rate of the taxes on the consumption 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 the article of the law 3/2011, February 15, to amend the general rate of taxes on consumption, I modified the tax rate applied to tobacco products, provided for in article 9 of law 11/2010, of 22 April, amending the law 27/2008, of November 20, of special taxes;

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

Given the General Nomenclature of products (NPM) applicable from 1 January 2012, modify some of the codes;

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 3/2011, February 15, 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 Specific consumption tax rate Designation SH code Ad value minimum taxation 2401.10 tobacco esporgats : 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 dark 2401.10.70.1 € 1.990 Black 2401.10.70.2/kg air cured Ros 0 €/kg 2401.10.85.1/kg flue cured Tobacco 2401.10.85 € 2401.10.85.2 € 1.990 Blond Black 2401.10.95/kg 0 2401.10.95.1/kg Black 2401.10.95.2 € 1.990 Other Ros 0 €/kg 2401.20 Commission partially or totally esporgats : Tobacco 2401.20.35 light air cured 2401.20.35.1 Ros 2401.20.35.2 2401.20.60/kg/kg Black € € 50.155 0.080 sun cured oriental type Tobacco 2401.20.60.1 Ros 2401.20.60.2/kg 2401.20.70/kg € € 0.080 50.155 Black 2401.20.70.1 €/kg 50.155 air cured Tobacco dark Blond Black 2401.20.70.2 € 2401.20.85/kg flue cured Tobacco 0.080 2401.20.85.1 Ros 2401.20.85.2/kg 2401.20.95/kg € € 0.080 50.155 Black 2401.20.95.1 €/kg 2401.20.95.2 Other tobacco Black €/kg 0.080 50.155 Ros 2401.30 tobacco Waste 2401.30.00.1 residues from manufacture , tobacco "trunk"/kg 2402.10/kg 2401.30.00.2 € € 1.310 0.330 Other Cigars (including those with the ends cut) and cigarettes containing tobacco 2402.10.00 CE Cigars (including those with the ends cut) and cigarettes containing tobacco. CE (1) 18.90 €/kg% 3.383698 DC 2402.10.00 Cigars (including those with the ends cut) and cigarettes containing tobacco. DC (2) 31.50 €/kg% 5.637494 2402.20 Cigarettes containing tobacco Cigarettes that contain 2402.20.10 carnations cloves 2402.20.10.1 CE CE 1.6579 2402.20.10.1 Ros (1) €/u WED Ros WED (2) 2.7632 €/u € 0.8023 2402.20.10.2 CE CE (1) Black Black 2402.20.10.2/u WED (2) € 1.3372/u 2402.20.90 Other 2402.20.90.1 CE CE 1.6579 2402.20.90.1 Ros (1) €/u WED Ros WED (2) 2.7632 €/u € 0.8023 2402.20.90.2 CE CE Black (1)/u 2402.20.90.2 DC DC Black (2) 1.3372 € 2402.90.00 € 0.8023/u/u Other tobacco and tobacco substitutes Other 2403 fabricated; homogenized tobacco or reconstituïts and extracts and sauces of tobacco: Tobacco for smoking, 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 50.155 €/kg 00.2 2403 11 CE exclusively meant for marketing CE (1) 91.50% 00.2 2403 11 DC exclusively meant for the DC marketing (2) 152.50 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 50.155 €/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) 91.50% 2403 19 10.3 WED others, exclusively for the sale WED (2) 152.50% 2403 19 90 Other 2403 19 90 .1FM Ros , intended for the industrial manufacture of products of the tobacco 50.155 €/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) 91.50% 90.3 2403 19 WED others, exclusively for the DC marketing (2) Tobacco or Tobacco 2403.91.00.1 reconstituïts 2403.91.00 homogenized 152.50% homogenized or reconstituïts €/kg 50.155 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 Tobacco to chew or sniff WED (2) 2.3% 2403.99.90

Other 2403.99.90.1 intended for the industrial manufacture of products of the tobacco 50.155 €/kg 2403.99.90.2 Other CE CE (1) 1.38%




2403.99.90.2 AD 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. "

Repealing provision derogates the single article of Act 3/2011, February 15, 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, 1 March 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 Nicolas Sarkozy President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra