Law 27/2008, of November 20, of special taxes since the General Council in its session of 20 November 2008 approved the following: Law 27/2008, of November 20, excise preamble To surrounding countries, and in particular those who are members of the European Union, the special taxes are , together with the value added tax, the basic figures of indirect taxation and are configured as specific consumption taxes levied on the consumption of certain products such as alcohol, tobacco and hydrocarbons.

Currently in the Principality of Andorra the indirect tax in force record the import of the goods are the indirect goods tax and the sales tax on commercial activities. These taxes are levied generally the import of any product, but do not affect a specific way the products mentioned in the previous paragraph.

Therefore, to harmonize taxation indirect taxation in the importing countries of our surroundings, to get these tax figures, it is necessary to establish a tax that video in the same way that excise certain products, such as alcohol, tobacco and hydrocarbons, that generate social costs, such as health costs, environmental and infrastructure costs that are largely borne by the State and Therefore and in last place, by society as a whole.

The introduction of this tax means necessarily a fit and a harmonization with the various figures of the indirect taxation which depends on the products mentioned, not to increase excessively the fiscal pressure that currently falls on these products, and accordingly to prevent a loss of competitiveness of national trade.

This law establishes the principles and basic rules of operation and regulation of the special taxes levied the importation and manufacture of alcohol, tobacco and hydrocarbons.

In the design of special taxes is based, first, on the economic reality of Andorra. It also took into account the Community rules in the matter, since in this way it is possible to avoid excessive and harmful imbalances in the structure of the prices of the products subject to taxation.

The special tax law consists of thirty-nine articles in nine chapters, six additional provisions, a repeal, three final provisions and six annexes.

Chapter first. General provisions Article 1 legal status 1. Excise taxes are indirect in nature and of a national video production aimed at the domestic market and the import of certain goods within the territory of the Principality of Andorra, in accordance with the rules established by this law.

2. these taxes are governed by the provisions laid down in this law, the regulations and other provisions that develop, and by the law on the bases of the Tax Ordinance, from 19 December 1996.

Article 2 territorial These taxes apply to all Andorran territory.

Article 3 Definitions for the purpose of this law is meant to: Excise: the special tax on tobacco, the special tax on alcohol and the special tax on hydrocarbons.

Products subject to excise: the products included in the General nomenclature codes of products mentioned in articles 8, 16 and 24.

Raw: raw materials obtained in the territory of the Principality of Andorra or imported, not subject to special taxes, from which we obtain the products subject to excise, using fermentation followed by distillation or not, refining and other industrial processes.

Importer: the person who import products subject to special taxes.

Oenologic: the person who by means of fermentation, followed or not by distillation of raw, obtained within the territory of the Principality of Andorra alcoholic products taken up in article 16.

Refiner: the person that by refining or other procedures of industrial raw materials obtained within the territory of the Principality of Andorra of hydrocarbons taken up in article 24.

Import: the entry of goods into the customs territory of the Principality of Andorra, any that is his purpose for which it is intended or the status of the importer, with the exception of goods placed under the protection of the special schemes of traffic, deposit, inward, the suspension system, and temporary admission, for which it is considered to be made at the time of import the implementation the consumption of goods entered under these schemes.

Put under subjection of the tax:-the import of products subject to special taxes;

-obtaining of goods subject to excise, for part of the oenologic or refiner.

Updates to consumption: the definitive introduction of a commodity, whatever its source, the national domestic market, in accordance with article 237 of the law 5/2004, of the Customs Code, from 14 April.

Destination: the operations defined in article 16, paragraph 16, of law 5/2004, of the Customs Code, from 14 April.

Particular destinations: operations are regulated in Chapter 3 of the regulation for the application of the law 5/2004, of the Customs Code, from 14 April-customs and privileged operations destinations, from 2 March 2005.

Second chapter. Article 4 essential elements essential Elements Every tax defines its essential elements.

Article 5 non-subject Operations are not subject to these taxes under the subjection of the tax of goods that are carried out under the protection of the special schemes of traffic, deposit, inward, the suspension system, and temporary admission, in the manner and with the requirements established by the regulations.

Article 6 Exemptions The exemptions set out in the customs laws and import taxes are applied in the same way and under the same conditions to the products object of the Excise.

Third chapter. Special tax on tobacco Article 7 legal nature of the special tax on tobacco the special tax on tobacco is a tribute of indirect nature and State of that record the manufacture and the import of tobacco products, made up of a specific item or an item ad value.

Article 8 Made the generator special tax on tobacco is subject to a special tax on tobacco the Inn under subjection of


the tax of products of Chapter 24 of the General Nomenclature of products within the territory of the Principality of Andorra.

Article 9 the taxable special tax on tobacco Are taxable from the special tax on tobacco importers who perform the operation defined in the previous article.

Article 10 the basis of taxation of the special tax on tobacco 1. When a specific rate applies, the tax base is the total amount declared to be expressed in the unit used for determining the tax rate.

2. When you apply a tax rate ad value, the tax base is the one that turns out to add to invoice the following concepts when there are included: a) any encumbrance or tribute required for import, with the exception of the same tax, indirect tax on commercial activities and the indirect goods tax.

b) accessory and complementary expenses, such as Commission, packaging, transport, insurance and ports that may occur.

Article 11 determination of the basis of taxation of the special tax on tobacco The tax base is determined by the direct estimation system.

Article 12 types of burden of the special tax on tobacco 1. The specific rate of this tax are determined either in euros per unit pack of 20 cigarettes, or in euros per kilogram, according to what is established in the table expressed in this article. In the event that the packages contain a number of different than 20 cigarettes, the tax is applied proportional. The specific tax rate are detailed in the table of this article.

2. Establishing a specific tax rate reduced for products included in the 2403.91.00.2 code of the General Nomenclature of products, tied to the destination of the goods, which is managed by the mechanism of the individual destinations. This specific tax rate cut is detailed in the table of this article.

3. The tax rate ad value are listed in the following table.

4. Irrespective of the destination of the products subject to the tax and of the provisions that govern these destinations, the tax rate applicable to each operation is in force at the time of the fact generator.

Tax rate of the special tax on tobacco tax rate Designation SH Code Ad-specific value 2401.10 esporgats tobacco: Tobacco flue cured Virginia type and light air cured Burley type, including hybrids of Burley; tobacco light air cured Maryland type tobacco and fire cured Tobacco Virginia type flue cured 2401.10.10:2401.10.10.1 Ros 09euros 2401.10.10.2 2 32euros/kg 2401.10.20/kg 0 Black Tobacco, light air cured Burley type, including hybrids of Burley 2401.10.20.1 Ros 09euros 2401.10.20.2 2 32euros/kg 2401.10.30/kg 0 Black Tobacco, light air cured Maryland type 2401.10.30.1 Ros 09euros 2401.10.30.2 2 32euros/kg 0 Black/kg fire cured Tobacco : 2401.10.41 of type 2401.10.41.1, 2401.10.41.2 09euros/kg 2 Kentucky Blonde Black 0, 32euros/kg 2401.10.49 other 2401.10.49.1 Ros 09euros Black 2401.10.49.2/kg 0, 2, 32euros/kg other: Tobacco 2401.10.50 light air cured 2401.10.50.1 Ros 09euros 2401.10.50.2 2 32euros/kg 2401.10.60/kg 0 Black Tobacco, sun cured oriental type 2401.10.60.1 Ros 09euros 2401.10.60.2 2 32euros/kg 2401.10.70/kg 0 Black Tobacco, dark air cured 2401.10.70.1 Ros 09euros 2401.10.70.2 2 32euros/kg 2401.10.80/kg 0 Black, Tobacco flue cured 2401.10.80.1 Ros 2, 09euros/kg 2401.10.80.2/kg 32euros Other 2401.10.90 Black 0, tobacco 2401.10.90.1
Ros 2, 09euros/kg 2401.10.90.2/kg 0 32euros 2401.20 Black Tobacco, partially or totally esporgats: cured Virginia type flue Tobacco and light air cured Burley type, including hybrids of Burley; tobacco light air cured Maryland type tobacco and fire cured Tobacco Virginia type flue cured 2401.20.10:2401.20.10.1 Ros 87euros 2401.20.10.2/kg, 12 Black 0, 75euros/kg Tobacco 2401.20.20 light air cured Burley type, including hybrids of Burley 2401.20.20.1 Ros 87euros 2401.20.20.2/kg, 12 Black 0, 75euros/kg Tobacco 2401.20.30 light air cured Maryland type 2401.20.30.1 Ros 87euros 2401.20.30.2/kg, 12 Black 0, 75euros/kg fire cured Tobacco : 2401.20.41 of type 2401.20.41.1, 2401.20.41.2 87euros/kg 12 Kentucky Blonde Black 0, 75euros/kg 2401.20.49 other 2401.20.49.1 Ros 87euros 2401.20.49.2/kg, 12 Black 0, 75euros/kg other: Tobacco 2401.20.50 light air cured 2401.20.50.1 Ros 87euros 2401.20.50.2/kg, 12 Black 0, 75euros/kg Tobacco 2401.20.60 sun cured oriental type 2401.20.60.1 Ros 87euros 2401.20.60.2/kg, 12 Black 0, 75euros/kg 2401.20.70 2401.20.70.1 87euros air cured Tobacco dark Blond 12/kg 2401.20.70.2/kg 0 75euros 2401.20.80 Black, Tobacco flue cured 2401.20.80.1 Ros 12, 87euros/kg 2401.20.80.2/kg 75euros Other 2401.20.90 Black 0, tobacco 2401.20.90.1
Ros 12, 87euros/kg 2401.20.90.2/kg 0 75euros 2401.30 Black, tobacco Waste 2401.30.00.1 residues from manufacturing, tobacco "trunk" 0, 93euros/kg 2401.30.00.2 Other 1, 62euros/kg 2402.10.00 CE Cigars (including those with the ends cut) and "" cigarillos, containing tobacco. CE (1) 9% 2402.10.00 DC Cigars (including those with the ends cut) and "cigarillos", containing tobacco. DC (2) 9% 2402.20 Cigarettes containing tobacco 2402.20.10 containing carnations cloves 2402.20.10.1 Ros CE (1) 0, 386euros/u.


2402.20.10.1 Ros WED (2) 0, 386euros/u.


Black 2402.20.10.2 CE (1) 0, 05euros/u.


Black 2402.20.10.2 DC (2) 0, 05euros/u.


2402.20.90 Other 2402.20.90.1 Ros CE (1) 0, 386euros/u.


2402.20.90.1 Ros WED (2) 0, 386euros/u.


Black 2402.20.90.2 CE (1) 0, 05euros/u.


Black 2402.20.90.2 DC (2) 0, 05euros/u.


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 the tobacco 12, 87euros/kg 2403.10.10.2 black, destined for the industrial manufacture of products of the tobacco 0, 75euros/kg CE-2403.10.10.3 Other, solely for marketing CE (1) 10.80% 2403.10.10.3 DC Other , exclusively for the sale WED (2) 10.80% 2403.10.90 Other 2403.10.90.1

Ros, intended for the industrial manufacture of products of the tobacco 12, 87euros/kg 2403.10.90.2 black, destined for the industrial manufacture of products of the tobacco 0, 75euros/kg CE-2403.10.90.3 Other, solely for marketing CE (1) 10.80% 2403.10.90.3 DC Other, exclusively for the sale WED (2) 10.80% Other: Tobacco 2403.91.00 "homogenized" or "reconstituïts" 2403.91.00.1 "" reconstituïts "or" homogenized Tobacco 12, 87euros/kg Tobacco 2403.91.00.2 "homogenized" or "reconstituïts" , intended for the manufacture of the layer or cigar hood 12, 50euros/kg 2403.99 other: 2403.99.10 CE Tobacco to chew or sniff CE (1) 0.90% 2403.99.10 DC Tobacco to chew or sniff WED (2) 0.90% 2403.99.90 Other 2403.99.90.1 intended for the industrial manufacture of products of the tobacco 12, 87euros/kg 2403.99.90.2 CE Other CE (1) 0.90% 0.90% 2403.99.90.2 DC DC (2) Other (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.

Article 13 tax Fee of the special tax on tobacco tax share is the result of applying on the basis of the corresponding tax rate taxation.

Article 14 Incurrence of the special tax on tobacco the tax is payable at the time of the consumption of the goods subject to the special tax on tobacco, in accordance with the conditions laid down in the customs legislation in force.

The fourth chapter. Special tax on alcohol Article 15 legal status the special tax on alcohol is a tribute of indirect nature and State of that record the manufacture and the import of alcoholic beverages, made only for a specific item.

Article 16 Made the generator special tax on alcohol is subject to the special tax on alcohol start under subjection of the tax of 2203 2204, 2205, 2206, positions, 2207.10.00 and 2208 of the General Nomenclature of products within the territory of the Principality of Andorra.

Article 17 taxable from the special tax on alcohol Are taxable from the special tax on alcohol importers and distillers who perform the operation defined in the previous article.

Article 18 the basis of taxation of the special tax on alcohol tax base is established in terms of the volume of pure alcohol at a temperature of 20 degrees Celsius.

Article 19 determination of the basis of taxation of the special tax on alcohol the basis of taxation is determined by the direct estimation system.

Article 20 tax rate of the special tax on alcohol 1. The normal types of burden of this tax is 25 euros per hectolitre of pure alcohol, in accordance with what is established in the following table: type of burden of the special tax on alcohol tax rate Designation Code 2203 malt beers of 25 euros per hectolitre of pure alcohol 2204 Wine of fresh grapes including enriched wines in alcohol, grape musts , other than those of the No. 2009 25 euros per hectolitre of pure alcohol 2205 Vermouth and other wine of fresh grapes, prepared with the assistance of plants or aromatic substances of 25 euros 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 25 euros per hectolitre of pure alcohol non-denatured Ethyl Alcohol 2207.10.00 a volúmic alcohomètric grade of 80% vol or more 25 euros per hectolitre of pure alcohol 2208 Ethyl Alcohol denatured not a alcohomètric grade volúmic less than 80% vol; spirits, liqueurs and other spirits; compound alcoholic preparations of the kind used for the manufacture of beverages 25 euros per hectolitre of pure alcohol 2. Regardless of the destination of the products subject to the tax and of the provisions that govern these destinations, the tax rate applicable to each operation is in force at the time of the fact generator.

Article 21 tax Fee of the special tax on alcohol tax share of this tax is the result of applying on the basis of the corresponding tax rate taxation.

Article 22 Incurrence of the special tax on alcohol tax is payable at the time of the consumption of the goods subject to the special tax on alcohol, in accordance with the conditions laid down in the customs legislation in force.

Chapter five. Special tax on hydrocarbons Article 23 legal nature the special tax on hydrocarbons is a tribute of indirect nature and State of that record the manufacture and import of hydrocarbons, constituted only for a specific item.

Article 24 Made the generator special tax on hydrocarbons is subject to the special tax on hydrocarbons start under subjection of the tax of 2710.11.41 2710.11.45 2710.11.49 2710.11.31 positions, 2710.11.59, 2710.11.51, 2710.11.70, 2710.11.90, 2710.19.21, 2710.19.25, 2710.19.29, 2710.19.41,, and General nomenclature of products within the territory of the Principality of Andorra.

Article 25 taxable of the special tax on hydrocarbons Are taxable from the special tax on hydrocarbons deep refiners and importers who perform the operation defined in the previous article.

Article 26 basis of taxation of the special tax on hydrocarbons the basis of taxation is the total amount declared to be expressed in the unit used for determining the tax rate.

Article 27 determination of the basis of taxation of the special tax on hydrocarbons the basis of taxation is determined by the direct estimation system.

Article 28 types of burden of the special tax on hydrocarbons 1. The rate of this tax are determined in euros per liter at the temperature of 15 degrees Celsius, according to what is established in the table to this article. The specific tax rate listed in the same table.

2. Set a tax rate reduced for the goods included in the code 2710.19.41.2 in the General Nomenclature of products, tied to the destination of the goods, which is managed by the mechanism of the individual destinations. This specific tax rate cut is detailed in the table of this article.


3. Irrespective of the destination of the products subject to the tax and of the provisions that govern these destinations, the tax rate applicable to each operation is in force at the time of the fact generator.

Tax rate of the special tax on hydrocarbons Designation Code commodity tax rate 2710.11.31 other aviation Petrols, with a lead content: 0 euros/L not exceeding 0.013 g per litre: 0 euros/the 2710.11.41 unleaded with octane rating (IOR) of less than 0.5 95 euros/the 2710.11.45 unleaded with octane rating (IOR) of 95 or more but less than 98 : 2710.11.45.1 with an octane rating (IOR) greater than or equal to 97, which contain a specific additive based on potassium which improves the characteristics ARS 0.439984 euros/the 2710.11.45.2 with an octane rating (IOR) greater than or equal to 97, containing any additive of the same quality recognized by the United States of the EU or of the EEE 0.439984 euros/the 2710.11.45.3 Other 0.439984 euros/the 2710.11.49 unleaded with octane rating (IOR) of 98 or more 2710.11.49.1 that contain a specific additive based on potassium which improves the characteristics ARS 0.476214 euros/the 2710.11.49.2 containing any additive of the same quality recognized by the United States of the EU or of the EEE 0.476214 euros/the 2710.11.49.3 Other 0.476214 euros/L exceed 0.013 g per litre: 2710.11.51 Super petrol with an octane rating (IOR) of less than 0.5 98 euros/the 2710.11.59 Super petrol with an octane rating (IOR) of 98 or more 0.5 euro/L 2710.11.70 Carbureactors , gasoline type 0 euros/the 2710.11.90 light Carbureactors 2710.19.21 other oils 0 euros/L 0 euros/the Other 2710.19.25 0 euros/the Other 2710.19.29 0 euros/the 2710.19.41.1 gas oil (sulphur content by weight lower than 0.05%) and
0.285285 euros/the 2710.19.41.2 heating gas oil (sulphur content by weight lower than 0.05%) and
0.065426 euros/the Article 29 tax Fee of the special tax on hydrocarbons tax share of this tax is the result of applying on the basis of the corresponding tax rate taxation.

Article 30 Incurrence of the special tax on hydrocarbons, the tax is payable at the time of the consumption of the goods subject to the special tax on hydrocarbons, in accordance with the conditions laid down in the customs legislation in force.

Chapter six. Refund and reduction of tax Article 31 reimbursement and reduction of taxes 1. The provisions of the Customs Act 5/2004 226 to 233 of the Customs Code, of 14 April, apply mutatis mutandis to the reimbursement and to the reduction of excise.

2. Employers and professionals who use means of transport to transport people on charges or for the industrial or commercial transport of goods whether or not charges, as well as the owners of vehicles of certain industrial categories, they may be entitled to a partial refund of fees supported from the special tax on hydrocarbons, in the way that the regulations will determine , which has been developed taking into account criteria of respect for the environment.

3. Entrepreneurs and professionals who made final exports of goods subject to special taxes are entitled to a refund of the payment of these taxes made effective in the moment of starting the consumption of the goods actually exported, in the way that regulations be determined.

4. Employers and professionals who use products subject to special taxes in the manufacture of products not subject to special taxes are entitled to a refund of the fees supported of these taxes, in the form that must be determined. In no case have the right to return the products employees as fuel or fuel.

5. Employers and professionals who devote all necessary goods subject to excise the destruction under control of the Administration have the right to a refund of the fee payment of these taxes made effective in the moment of starting the consumption of goods effectively destroyed, in the way that regulations be determined.

Chapter seven. Obligations of taxable Article 32 formal Obligations 1. Are taxable in each special tax must meet the requirements, the terms and conditions to be determined by the regulations by: a) in the case of distillers and deep refiners, obtain the authorization to perform activities subject to special taxes.

b) give a destination in the goods subject to the special tax at the time of putting them under subjection of the tax.

c) present a settlement statement at the time of the consumption of the products subject to the special tax.

2. the taxable must enter the payment fee the tax according to what is determined in this law.

Article 33 settlement Fee 1. The settlement fee of each tax is the amount that you have to satisfy the tax required of this tax to the Government for each of the transactions carried out.

2. The regulations may establish procedures for the global settlement.

Article 34 determination of the settlement fee payment fee is determined by direct determination system and corresponds to the amount of the tax payment of each transaction subject to each tax.

Article 35 Transfer of tax 1. The required amount of tax dues has supported the crime of goods subject to excise.

2. The tax obligation is not obliged to consign separately the tax receipt, the invoice or equivalent document, which is understood to have included in the price of the operation.

In this case, you must include the mention "special taxes included" on the receipt, the invoice or equivalent document that the tax issue forced.

3. Notwithstanding the provisions in the previous section, in case you ask any businessman or professional based in Andorra, the tax obligation of that tax must consign it separately on the receipt, invoice or equivalent document, in accordance with the provisions of article 9 of the law on the indirect goods tax.

Eighth chapter. Management, control and settlement of the tax Article 36 management of special taxes 1. The management and collection of the tax corresponding to the Ministry in charge of finances or the agency delegated to this.

2. The regulations will determine the place, the time, the shape and the models of Declaration and payment of the fee.

Article 37 tax Settlement


1. The taxable should enter the tax debt derived from these taxes on the site, the form and the terms that is applying the regulations.

The Ministry in charge of finances or the agency delegated to this may establish temporary settlements of ex officio in cases and by the procedures to be determined by the regulations.

2. The regulations define the contents and how to regularise and return undue.

Article 38 Control of taxes 1. The control of the tax corresponding to the Ministry in charge of finances or the agency delegated to this.

2. The Ministry responsible for finance or the agency delegated to this you can check the accuracy of the data contained in the statements, in accordance with the third chapter of the title and of the law 5/2004, of the Customs Code, from 14 April.

Chapter nine. Infractions and sanctions Article 39 infractions and sanctions regulating infringements and sanctions relating to the content of this law shall be governed by the system of offences and sanctions established in Title XII of the law 5/2004, of the Customs Code, from 14 April.

First additional provision. Modification of article 11.1. a) of the law of indirect goods tax modifies the letter a) of paragraph 1 of article 11 of the law of indirect goods tax, in the editorial that gave the Law 19/2004, of the indirect tax on commercial activities, on 3 November, which is written as follows : "a) any encumbrance or tribute required for import, with the exception of the same tax, indirect tax on commercial activities and Excise.".

Second additional provision. Modified article 9.1. a) of law 19/2004, of the indirect tax on commercial activities modifies the letter a) of paragraph 1 of article 9 of the Law 19/2004, of the indirect tax on commercial activities, on 3 November, which is worded as follows: "Any burden or taxes required for import, with the exception of the same tax , of the indirect goods tax and Excise. ".

Third additional provision. Modification of the type of burden of the taxes on the consumption Will modify the tax rate of the taxes on consumption, in the law for the modification of the general tariff rates of consumption, of 4 June 1998, and in the law 2/2003, amending the general consumption tax rate, from 24 January , which must be applied in operations and the amounts expressed in the following table: modified tax rate of the fees on the consumption tax rate Designation Code 2203 malt beers 72 euros per hectolitre of pure alcohol 2204 Wine of fresh grapes including enriched wines in alcohol, grape musts, other than those of the No. 2009 99 euros per hectolitre of pure alcohol 2205 Vermouth and other wine of fresh grapes, prepared with the assistance of plants or aromatic substances of 125 euros 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 euros per hectolitre of pure alcohol non-denatured Ethyl Alcohol 2207.10.00 a volúmic alcohomètric grade of 80% vol or more 0.007 euros per litre of pure alcohol denatured Ethyl Alcohol and spirits 2207.20.00 of any degree 0.007 euros per litre of pure alcohol 2208 Ethyl Alcohol denatured not a alcohomètric grade volúmic less than 80% vol; spirits, liqueurs and other spirits; compound alcoholic preparations of the kind used for the manufacture of beverages 165 euros per hectolitre of pure alcohol Specific tax rate Designation SH Code Ad value Minimum taxation 2401.10 esporgats Tobacco cured tobacco Virginia type flue: and light air cured Burley type, including ybrids of Burley; tobacco light air cured Maryland type tobacco and fire cured Tobacco Virginia type flue cured 2401.10.10:2401.10.10.1 Ros 0.9 €/kg 2401.10.10.2 0.14 euro/kg Tobacco 2401.10.20 Black light air cured Burley type, including _ ybrids of Burley 2401.10.20.1 2401.10.20.2 0.14 euros/kg 0.9 Blond Black euros/kg Tobacco 2401.10.30 light air cured Maryland type 2401.10.30.1 Ros 0.9 EUR/kg 2401.10.30.2 Black 0.14 euros/kg fire cured Tobacco : 2401.10.41 of type 2401.10.41.1 2401.10.41.2/kg 0.9 euro Blonde Kentucky Black 0.14 euros/kg 2401.10.49 Other 2401.10.49.1 Ros 0.9 €/kg 2401.10.49.2/kg 2401.10.50 other: 0.14 euro Black light cured Tobacco 2401.10.50.1 air 2401.10.50.2 € 0.14 euros/kg 0.9 Blond Black/kg Tobacco cured oriental type 2401.10.60 sun 2401.10.60.1 Ros 0.9 EUR/kg 2401.10.60.2/kg Tobacco 2401.10.70 0.14 euro Black dark air cured 2401.10.70.1 Ros 0.9 EUR/kg 2401.10.70.2/kg flue cured Tobacco Black 0.14 euro 2401.10.80 2401.10.80.1 Ros
0.9 EUR/kg 2401.10.80.2/kg 2401.10.90.1 Other 2401.10.90 0.14 euro Black tobacco Ros 0.9 EUR/kg 2401.10.90.2 Black 0.14 euros/kg 2401.20 Commission partially or totally esporgats: cured Virginia type flue Tobacco and light air cured Burley type, including hybrids of Burley; tobacco light air cured Maryland type tobacco and fire cured Tobacco Virginia type flue cured 2401.20.10:2401.20.10.1 Ros 4.23 euros/kg Black 2401.20.10.2 0.32 €/kg Tobacco 2401.20.20 light air cured Burley type, including hybrids of Burley 2401.20.20.1 Ros 4.23 euros/kg Black 2401.20.20.2 0.32 €/kg Tobacco 2401.20.30 light air cured Maryland type 2401.20.30.1 Ros 4.23 euros/kg Black 2401.20.30.2 € 0.32/kg fire cured Tobacco : 2401.20.41 of type 2401.20.41.1 € 4.23 kg/Black 2401.20.41.2 Blonde Kentucky 0.32 €/kg 2401.20.49 other 2401.20.49.1 Ros 4.23 euros/kg Black 2401.20.49.2 0.32 €/kg Other: Tobacco 2401.20.50 light air cured 2401.20.50.1 Ros 4.23 euros/kg Black 2401.20.50.2 0.32 €/kg Tobacco cured oriental type 2401.20.60 sun 2401.20.60.1 Ros 4.23 euros/kg Black 2401.20.60.2 0.32 €/kg 2401.20.70 2401.20.70.1 € 4.23 cured dark Tobacco Blonde air/kg Black 2401.20.70.2

EUR 0.32/kg flue cured Tobacco 2401.20.80 2401.20.80.1 Ros 4.23 euros/kg 2401.20.80.2/kg 2401.20.90.1 Other 2401.20.90 Black € 0.32 tobacco Ros 4.23 euros/kg EUR 0.32/kg Waste 2401.30 2401.20.90.2 Black 2401.30.00.1 tobacco waste from manufacturing, tobacco "trunk" 0.4 €/kg 2401.30.00.2 Other 0.69 euros/kg 2402.10.00 CE Cigars (including those with the ends cut) and "" cigarillos, containing tobacco. CE (1) 13.20% 3, 383698euros/kg 2402.10.00 DC Cigars (including those with the ends cut) and "cigarillos", containing tobacco. DC (2) 22% 5, 637494euros/kg 2402.20 Cigarettes containing tobacco 2402.20.10 containing carnations cloves 2402.20.10.1 Ros CE (1) 0.702 euros/u.



2402.20.10.1 Ros WED (2) Euro 1.17/u.



Black 2402.20.10.2 CE (1) 0.12 euros/u.



Black 2402.20.10.2 DC (2) 0.2 euros/u.



2402.20.90 Other 2402.20.90.1 Ros CE (1) 0.702 euros/u.



2402.20.90.1 Ros WED (2) Euro 1.17/u.



Black 2402.20.90.2 CE (1) 0.12 euros/u.



Black 2402.20.90.2 DC (2) 0.2 euros/u.



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 the tobacco 4.23 euros/kg 2403.10.10.2 black, destined for the industrial manufacture of products of the tobacco 0.32 €/kg CE-2403.10.10.3 Other, solely for marketing CE (1) 25.20% 2403.10.10.3 DC Other exclusively for the DC marketing (2) 42% 2403.10.90 Other 2403.10.90.1 Ros, destined for the industrial manufacture of products of the tobacco 4.23 euros/kg 2403.10.90.2 black, destined for the industrial manufacture of products of the tobacco 0.32 €/kg CE-2403.10.90.3 Other, solely for marketing CE (1) 25.20% 2403.10.90.3 DC Other, exclusively for the sale WED (2) 42% Other: Tobacco 2403.91.00 "homogenized" or "reconstituïts" 2403.91.00.1 "" reconstituïts "or" homogenized Tobacco 4.23 euros/kg Tobacco 2403.91.00.2 "homogenized" or "reconstituïts" , intended for the manufacture of the layer or hood 0.14 euro/kg cigar 2403.99 Other: 2403.99.10 CE Tobacco to chew or sniff CE (1) 2.10% 2403.99.10 DC Tobacco to chew or sniff WED (2) 3.50% 2403.99.90 Other 2403.99.90.1 intended for the industrial manufacture of products of the tobacco 4.23 euros/kg 2403.99.90.2 CE Other CE (1) 2.10% 2403.99.90.2 DC Other DC (2) 3.50% (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.

Fourth additional provision. Change of tax rate the tax of goods indirectly modify the tax rate of the indirect goods tax, provided for in the law on modification of the law of indirect goods tax, of 4 June 1998; in the law on modification of the law of indirect goods tax, of 10 December 1998, and in the law on modification of the indirect goods tax, of 22 June 2000, which has been in operations and the amounts expressed in the following table: tax rate modified the tax indirect tax rate Designation Code 2710.11.31 goods aviation Petrols 4% others , with a lead content: not exceeding 0.013 g per litre: 2710.11.41 unleaded with octane rating (IOR) less than 95 4% 2710.11.45 Unleaded Gasoline with an octane rating (IOR) of 95 or more but less than 98:2710.11.45.1 With an octane rating (IOR) greater than or equal to 97, which contain a specific additive based on potassium which improves the characteristics ARS 4% 2710.11.45.2 With an octane rating (IOR) greater than or equal to 97 , containing any additive of the same quality recognized by the United States of the EU or the European economic area 2710.11.45.3 4% Other 4% 2710.11.49 Unleaded Gasoline with an octane rating (IOR) of 98 or more 2710.11.49.1 that contain a specific additive based on potassium which improves the characteristics ARS 4% 2710.11.49.2 containing any additive of the same quality recognized by the United States of the EU or the European economic area 2710.11.49.3 4% Other 4% higher than 0.013 g per litre : 2710.11.51 Super Petrol with an octane rating (IOR) lower than 98 4% 2710.11.59 Super Petrol with an octane rating (IOR) of 98 or more 4% 2710.11.70 Carbureactors, Carbureactors 2710.19.21 2710.19.41.1 4% 4% gas type gas oil (sulphur content by weight lower than 0.05%) and
4% 2710.19.41.2 heating gas oil (sulphur content by weight lower than 0.05%) and
4% fifth additional provision. Change of tax rate of the sales tax on commercial activities modify the tax rate of the sales tax on commercial activities, provided for in the Law 19/2004, of the indirect tax on commercial activities, on 3 November, that have been applied in operations and the amounts expressed in the following table: type of burden of indirect tax on modified commercial activities tax rate Designation Code 2710.11.31 aviation Petrols 0.8% Other , with a lead content: not exceeding 0.013 g per litre: 2710.11.41 unleaded with octane rating (IOR) less than 95 0.8% 2710.11.45 Unleaded Gasoline with an octane rating (IOR) of 95 or more but less than 98:2710.11.45.1 With an octane rating (IOR) greater than or equal to 97, which contain a specific additive based on potassium which improves the characteristics ARS 0.8% 2710.11.45.2 With an octane rating (IOR) greater than or equal to 97 , containing any additive of the same quality recognized by the United States of the EU or of the 0.8% 0.8% 2710.11.49 Other 2710.11.45.3 EEE unleaded with octane rate (IOR) of 98 or more 2710.11.49.1 that contain a specific additive based on potassium which improves the characteristics ARS 0.8% 2710.11.49.2 containing any additive of the same quality recognized by the United States of the EU or of the EEE 2710.11.49.3 0.8 0.8% other% higher than 0.013 g per litre : 2710.11.51 Super Petrol with an octane rating (IOR) less than 0.8% Super 98 Gasoline 2710.11.59 with an index of octane (IOR) of 98 or more 0.8% 2710.11.70 Carbureactors Carbureactors 2710.19.21 0.8 0.8%, gasoline type% 2710.19.41.1

Gas oil (sulphur content by weight lower than 0.05%) and
0.8% 2710.19.41.2 heating gas oil (sulphur content by weight lower than 0.05%) and
0.8% sixth additional provision from the entry into force of this law the selling price of the fuels can be set freely. This sale price of fuels has been announced in the posters of the service stations and must match the price contained in the devices jets. However, the Government reserves the right to set a maximum price of sale of fuel in case of force majeure or when market conditions endanger free competition in prices and operators.

Repealing provision derogates the article 14 of the law of indirect goods tax (IMI), of 26 June 1991, and the law 2/2003, amending the general consumption tax rate, from 24 January.

First final provision the law on general budget can update or adapt the tax rate established in this law.

Second final provision With the aim of facilitating compliance with the formal obligations arising from the implementation of the Excise, authorises the Government to develop the regulations all the complementary aspects of the special taxes, and in particular to allocate a portion of the income derived from them in the fight against air pollution and to finance other environmental costs.

Third final provision This special tax law shall enter into force thirty days to be published in the official bulletin of the Principality of Andorra.

Casa de la Vall, 20 November 2008 Joan Gabriel i Estany 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