Law 3/2011, February 15, to amend the general rate of taxes on consumption since the General Council in its session of February 15, 2011 has approved the following: reason due to the political will to prevent excessive price differentials occur of the tobacco with the neighboring countries;

Since the modifications in the price differential are caused by the tax hikes in the neighbouring countries and, therefore, 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 that article 9 of law 11/2010, of April 22, 2010, to amend the law 27/2008, of November 20, excise, modified again these types of burden applied to tobacco products establish the new tax rate by modifying a part of the general rate of taxes on consumption.

This modification consists of a single article and a final provision.

Article only modify the tax rate of the taxes on consumption, provided for in article 9 of law 11/2010, of 22 April, amending the law 27/2008, of November 20, of special taxes, that have been applied in operations and the amounts expressed in the following table: "tax rate modified fees on the consumption tax rate Designation Code 2203 Beer malt 2204 Wine of fresh grapes 0.0392 € per litre including rich wines in alcohol, grape musts, other than those of the No. 2009 0.1235 € per liter 2205 Vermouth and other wine of fresh grapes, prepared with the assistance of plants or aromatic substances 125 € per hectolitre of pure alcohol 2206 Other fermented beverages (apple cider, PEAR cider, Mead, for example); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not mentioned or included in other games 88 € per hectolitre of pure alcohol non-denatured Ethyl Alcohol 2207.10.00 a volúmic alcohomètric grade of 80% vol. or more 0.007 € per litre of pure alcohol denatured Ethyl Alcohol and spirits 2207.20.00 of any degree 0.007 € per litre of pure alcohol 2208 Ethyl Alcohol non-denatured to a degree alcohomètric volúmic less than 80% vol.; spirits, liqueurs and other spirits; compound alcoholic preparations of the kind used for the manufacture of beverages 165 € per hectolitre of pure alcohol Specific tax rate Designation SH code Ad value minimum taxation 2401.10 esporgats 2401.10.35 light air cured tobacco: Tobacco 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 flue cured Tobacco 2401.10.85 2401.10.85.1 Ros
€ 1.990/kg 2401.10.85.2/kg 2401.10.95.1 Other 2401.10.95 Black 0 €/kg 2401.10.95.2/kg 0 € € 1.990 Blond Black Tobacco 2401.20 partially or totally esporgats: Tobacco 2401.20.35 2401.20.35.1 € 2401.20.35.2/kg light air cured Black € 45.500 Ros 0.080/kg Tobacco cured oriental type 2401.20.60 sun 2401.20.60.1 Ros 2401.20.60.2 2401.20.70/kg/kg € 45.500 0.080 Tobacco cured Black € 2401.20.70.1 € 45.500 dark Blonde/kg air 2401.20.70.2 € 2401.20.85/kg flue cured Tobacco 0.080 Black 2401.20.85.1 Ros 2401.20.85.2 2401.20.95/kg/kg Black € 45.500 € 0.080 Other tobacco 2401.20.95.1 Ros
Black 2401.20.95.2/kg 2401.30/kg € € 45.500 0.080 tobacco Waste 2401.30.00.1 residues from manufacturing, tobacco "trunk"/kg 2402.10/kg 2401.30.00.2 € € 1.310 0.330 Other Cigars (including those with the ends cut) and cigarrillos París, containing tobacco.





2402.10.00 CE Cigars (including those with the ends cut) and cigarrillos París, containing tobacco. CE (1) 18.90 €/kg% 3.383698 DC 2402.10.00 Cigars (including those with the ends cut) and cigarrillos París, containing tobacco. DC (2) 31.50 €/kg% 5.637494 2402.20 Cigarettes containing tobacco 2402.20.10 containing carnations cloves 2402.20.10.1 CE Ros CE (1) 1.5834 €/u € 2.6391 DC 2402.20.10.1 DC 2402.20.10.2 Ros (2)/u CE Black CE (1) 0.7278 €/u € 1.2131 2402.20.10.2 DC Black (2)/u 2402.20.90 Other 2402.20.90.1 CE CE 1.5834 2402.20.90.1 Ros (1) €/u WED Ros WED (2) 2.6391 €/u € 0.7278 2402.20.90.2 CE CE Black (1)/u 2402.20.90.2 DC DC Black (2) 1.2131 € 2402.90.00 € 0.7278/u/u Other 2403.10 smoking tobacco even if it contains tobacco substitutes in any proportion: 2403.10.10 In immediate containers of a net content not exceeding 500 g 2403.10.10.1 Ros, destined for the industrial manufacture of products of € 45.500 tobacco Black 2403.10.10.2/kg, intended for the industrial manufacture of products of the tobacco 2403.10.10.3 0.08 €/kg CE Other, exclusively for marketing CE (1) 81.50% 2403.10.10.3 DC Other exclusively for the DC marketing (2) 135.83% 2403.10.90 Other 2403.10.90.1 Ros, intended for the industrial manufacture of products of € 45.500 tobacco Black 2403.10.90.2/kg, intended for the industrial manufacture of products of the tobacco 2403.10.90.3 0.08 €/kg CE Other, exclusively for marketing CE (1) 81.50% 2403.10.90.3 DC Other, exclusively for the DC marketing (2) 135.83% 2403.91 Other 2403.91.00 homogenized Tobacco homogenized or 2403.91.00.1 reconstituïts: Tobacco or Tobacco 2403.91.00.2 reconstituïts €/kg 45.500 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, except of homogenized or reconstituted tobacco and tobacco and pipe tobacco even with tobacco substitutes in any proportion 2403.99.10 2403.99.10 CE or tobacco for sniffing 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 tobacco products 45.500 €/kg 2403.99.90.2 Other CE CE (1) 1.38% 2403.99.90.2 DC

Other DC (2) 2.3% SH code Designation Specific tax rate Ad value minimum taxation 2401.10 esporgats 2401.10.35 cured tobacco: Tobacco 2401.10.35.1 € 1.990 2401.10.35.2/kg air light Blond Black 0 €/kg Tobacco 2401.10.60 sun cured oriental type 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 2401.10.95.2 Other Ros € 1.990
Black 0 €/kg Tobacco 2401.20 partially or totally esporgats: Tobacco 2401.20.35 2401.20.35.1 € 2401.20.35.2/kg light air cured Black € 45.500 Ros 0.080/kg Tobacco cured oriental type 2401.20.60 sun 2401.20.60.1 Ros 2401.20.60.2 2401.20.70/kg/kg € 45.500 0.080 Tobacco cured Black € 2401.20.70.1 € 45.500 dark Blonde/kg air 2401.20.70.2 € 2401.20.85/kg flue cured Tobacco 0.080 Black 2401.20.85.1 Ros 2401.20.85.2 2401.20.95/kg/kg € 45.500 0.080 € Black 2401.20.95.1 Black 2401.20.95.2/kg € 45.500 Other tobacco Blonde 0.080 €/kg 2401.30 tobacco Waste waste 2401.30.00.1 manufacturing, tobacco "trunk"/kg 2402.10/kg 2401.30.00.2 € € 1.310 0.330 Other Cigars (including those with the ends cut) and cigarrillos París, containing tobacco.

2402.10.00 CE Cigars (including those with the ends cut) and cigarrillos París, containing tobacco. CE (1) 18.90 €/kg% 3.383698 DC 2402.10.00 Cigars (including those with the ends cut) and cigarrillos París, containing tobacco. DC (2) 31.50 €/kg% 5.637494 2402.20 Cigarettes containing tobacco 2402.20.10 containing carnations cloves 2402.20.10.1 CE Ros CE (1) 1.5834 €/u € 2.6391 DC 2402.20.10.1 DC 2402.20.10.2 Ros (2)/u CE Black CE (1) 0.7278 €/u € 1.2131 2402.20.10.2 DC Black (2)/u 2402.20.90 Other 2402.20.90.1 CE CE 1.5834 2402.20.90.1 Ros (1) €/u WED Ros WED (2) 2.6391 €/u € 0.7278 2402.20.90.2 CE CE Black (1)/u 2402.20.90.2 DC DC Black (2) 1.2131 € 2402.90.00 € 0.7278/u/u Other 2403.10 smoking tobacco even if it contains tobacco substitutes in any proportion: 2403.10.10 In immediate containers of a net content not exceeding 500 g 2403.10.10.1 Ros, destined for the industrial manufacture of products of € 45.500 tobacco Black 2403.10.10.2/kg, intended for the industrial manufacture of products of the tobacco 2403.10.10.3 0.08 €/kg CE Other, exclusively for marketing CE (1) 81.50% 2403.10.10.3 DC Other exclusively for the DC marketing (2) 135.83% 2403.10.90 Other 2403.10.90.1 Ros, intended for the industrial manufacture of products of € 45.500 tobacco Black 2403.10.90.2/kg, intended for the industrial manufacture of products of the tobacco 2403.10.90.3 0.08 €/kg CE Other, exclusively for marketing CE (1) 81.50% 2403.10.90.3 DC Other, exclusively for the DC marketing (2) 135.83% 2403.91 Other 2403.91.00 homogenized Tobacco homogenized or 2403.91.00.1 reconstituïts: Tobacco or Tobacco 2403.91.00.2 reconstituïts €/kg 45.500 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, except of homogenized or reconstituted tobacco and tobacco and pipe tobacco even with tobacco substitutes in any proportion 2403.99.10 2403.99.10 CE or tobacco for sniffing 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 tobacco products 45.500 €/kg 2403.99.90.2 Other CE CE (1) 1.38% 2403.99.90.2 DC Other DC (2) 2.3% SH code Designation Specific tax rate Ad value minimum taxation 2401.10 esporgats 2401.10.35 cured tobacco: Tobacco 2401.10.35.1 € 1.990 2401.10.35.2/kg air light Blond Black 0 €/kg Tobacco 2401.10.60 sun cured oriental type 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 flue cured Tobacco 2401.10.85 2401.10.85.1 Ros € 1.990/ kg 2401.10.85.2/kg 2401.10.95.1 Other 2401.10.95 Black 0 €/kg 2401.10.95.2/kg 0 € € 1.990 Blond Black Tobacco 2401.20 partially or totally esporgats: Tobacco 2401.20.35 2401.20.35.1 € 2401.20.35.2/kg light air cured Black € 45.500 Ros 0.080/kg Tobacco cured oriental type 2401.20.60 sun 2401.20.60.1 Ros 2401.20.60.2 2401.20.70/kg/kg € 45.500 0.080 Tobacco cured Black € 2401.20.70.1 € 45.500 dark Blonde/kg air 2401.20.70.2 € 2401.20.85/kg flue cured Tobacco 0.080 Black 2401.20.85.1 Ros 2401.20.85.2 2401.20.95/kg/kg Black € 45.500 € 0.080 Other tobacco 2401.20.95.1 Ros 45.500 €/ kg/kg 2401.20.95.2 Waste 2401.30 2401.30.00.1 Black € 0.080 tobacco residues from manufacturing, tobacco "trunk"/kg 2402.10/kg 2401.30.00.2 € € 1.310 0.330 Other Cigars (including those with the ends cut) and cigarrillos París, containing tobacco.

2402.10.00 CE Cigars (including those with the ends cut) and cigarrillos París, containing tobacco. CE (1) 18.90 €/kg% 3.383698 DC 2402.10.00 Cigars (including those with the ends cut) and cigarrillos París, containing tobacco. DC (2) 31.50 €/kg% 5.637494 2402.20 Cigarettes containing tobacco 2402.20.10 containing carnations cloves 2402.20.10.1 CE Ros CE (1) 1.5834 €/u € 2.6391 DC 2402.20.10.1 DC 2402.20.10.2 Ros (2)/u CE Black CE (1) 0.7278 €/u € 1.2131 2402.20.10.2 DC Black (2)/u 2402.20.90 Other 2402.20.90.1 CE CE 1.5834 2402.20.90.1 Ros (1) €/u WED Ros WED (2) 2.6391 €/u € 0.7278 2402.20.90.2 CE CE Black (1)/u 2402.20.90.2 DC DC Black (2) 1.2131 € 2402.90.00 € 0.7278/u/u Other 2403.10 smoking tobacco even if it contains tobacco substitutes in any proportion: 2403.10.10 In immediate containers of a net content not exceeding 500 g 2403.10.10.1 Ros, destined for the industrial manufacture of products of € 45.500 tobacco Black 2403.10.10.2/kg, intended for the industrial manufacture of products of the tobacco 2403.10.10.3 0.08 €/kg CE Other, exclusively for marketing CE (1) 81.50% 2403.10.10.3 DC Other exclusively for the DC marketing (2) 135.83% 2403.10.90 Other


Ros 2403.10.90.1, intended for the industrial manufacture of products of € 45.500 tobacco Black 2403.10.90.2/kg, intended for the industrial manufacture of products of the tobacco 2403.10.90.3 0.08 €/kg CE Other, exclusively for marketing CE (1) 81.50% 2403.10.90.3 DC Other, exclusively for the DC marketing (2) 135.83% 2403.91 Other 2403.91.00 homogenized Tobacco homogenized or 2403.91.00.1 reconstituïts: Tobacco or Tobacco 2403.91.00.2 reconstituïts €/kg 45.500 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, except of homogenized or reconstituted tobacco and tobacco and pipe tobacco even with tobacco substitutes in any proportion 2403.99.10 2403.99.10 CE or tobacco for sniffing 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 tobacco products 45.500 €/kg 2403.99.90.2 Other CE CE (1) 1.38% 2403.99.90.2 DC Other DC (2) 2.3% SH code Designation Specific tax rate Ad value minimum taxation 2401.10 esporgats 2401.10.35 cured tobacco: Tobacco 2401.10.35.1 € 1.990 2401.10.35.2/kg air light Blond Black 0 €/kg Tobacco 2401.10.60 sun cured oriental type 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 flue cured Tobacco 2401.10.85 2401.10.85.1 Ros € 1.990/ kg 2401.10.85.2/kg 2401.10.95.1 Other 2401.10.95 Black 0 €/kg 2401.10.95.2/kg 0 € € 1.990 Blond Black Tobacco 2401.20 partially or totally esporgats: Tobacco 2401.20.35 2401.20.35.1 € 2401.20.35.2/kg light air cured Black € 45.500 Ros 0.080/kg Tobacco cured oriental type 2401.20.60 sun 2401.20.60.1 Ros 2401.20.60.2 2401.20.70/kg/kg € 45.500 0.080 Tobacco cured Black € 2401.20.70.1 € 45.500 dark Blonde/kg air 2401.20.70.2 € 2401.20.85/kg flue cured Tobacco 0.080 Black 2401.20.85.1 Ros 2401.20.85.2 2401.20.95/kg/kg Black € 45.500 € 0.080 Other tobacco 2401.20.95.1 Ros 45.500 €/ kg/kg 2401.20.95.2 Waste 2401.30 2401.30.00.1 Black € 0.080 tobacco residues from manufacturing, tobacco "trunk"/kg 2402.10/kg 2401.30.00.2 € € 1.310 0.330 Other Cigars (including those with the ends cut) and cigarrillos París, containing tobacco.

2402.10.00 CE Cigars (including those with the ends cut) and cigarrillos París, containing tobacco. CE (1) 18.90 €/kg% 3.383698 DC 2402.10.00 Cigars (including those with the ends cut) and cigarrillos París, containing tobacco. DC (2) 31.50 €/kg% 5.637494 2402.20 Cigarettes containing tobacco 2402.20.10 containing carnations cloves 2402.20.10.1 CE Ros CE (1) 1.5834 €/u € 2.6391 DC 2402.20.10.1 DC 2402.20.10.2 Ros (2)/u CE Black CE (1) 0.7278 €/u € 1.2131 2402.20.10.2 DC Black (2)/u 2402.20.90 Other 2402.20.90.1 CE CE 1.5834 2402.20.90.1 Ros (1) €/u WED Ros WED (2) 2.6391 €/u € 0.7278 2402.20.90.2 CE CE Black (1)/u 2402.20.90.2 DC DC Black (2) 1.2131 € 2402.90.00 € 0.7278/u/u Other 2403.10 smoking tobacco even if it contains tobacco substitutes in any proportion: 2403.10.10 In immediate containers of a net content not exceeding 500 g 2403.10.10.1 Ros, destined for the industrial manufacture of products of € 45.500 tobacco Black 2403.10.10.2/kg, intended for the industrial manufacture of products of the tobacco 2403.10.10.3 0.08 €/kg CE Other, exclusively for marketing CE (1) 81.50% 2403.10.10.3 DC Other exclusively for the DC marketing (2) 135.83% 2403.10.90 Other 2403.10.90.1 Ros, intended for the industrial manufacture of products of € 45.500 tobacco Black 2403.10.90.2/kg, intended for the industrial manufacture of products of the tobacco 2403.10.90.3 0.08 €/kg CE Other, exclusively for marketing CE (1) 81.50% 2403.10.90.3 DC Other, exclusively for the DC marketing (2) 135.83% 2403.91 Other 2403.91.00 homogenized Tobacco homogenized or 2403.91.00.1 reconstituïts: Tobacco or Tobacco 2403.91.00.2 reconstituïts €/kg 45.500 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, except of homogenized or reconstituted tobacco and tobacco and pipe tobacco even with tobacco substitutes in any proportion 2403.99.10 2403.99.10 CE or tobacco for sniffing 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 tobacco products 45.500 €/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 from 28 June 1990).
(2) "DC": common law Regime. ".

Final provision this law enters into force on May 31, 2011.

Casa de la Vall, Josep Dallerès Codina on 15 February 2011 Syndic General Us the co-princes to the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

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