Law 5/2004, Of 14 April, Of The Customs Code

Original Language Title: Llei 5/2004, del 14 d'abril, del Codi de Duana

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Law 5/2004, of 14 April, the Customs Code since the General Council in its session of 14 April 2004 has approved the following: law 5/2004, of 14 April, the Customs Code preamble on 20 June 1996, the General Council approved the law of Customs Code in order to guarantee maximum legal certainty for both operators and the Customs authorities in the field of exchange of goods between the Principality of Andorra and other countries.

The aim of the law was to harmonize both the legal concepts such as the treatments and procedures of dispatch of goods. Therefore, and with the aim of unifying and harmonizing concepts and procedures, it is necessary to introduce some modifications to the existing text, including some specific provisions taking into account the law of taxes on consumption, of 30 December 1985, and the obligations arising from the Customs Union agreement between Andorra and the European Community, of the 28 June 1990 with regard to the application of the common commercial policy and to the evolution of Community legislation on customs matters.

On the other hand, the third additional provision of the law of the public function, of December 15, 2000, relating to the regulation of special bodies, consider that must approve the rules of operation of the special bodies that may be necessary. Considering that the Customs is a special body, with a few specificities, subject to the principle of hierarchy within the body, it is advisable to regulate the Organization, functioning and activities with rules with the rank of law, with a specific title that note the skills, and pick up some of the already established the rules inside the Customs Service , August 7, 1991. This law has qualified range when it refers to the system of provision of places, in particular with reference to the provision of the jobs of director and Deputy director in the article 1, paragraph 2; at the age and the internal promotion, provisions contained in article 3, paragraphs 4 and 7; and the actions of customs officials collected the articles 7, 8, 9 and 10.

The law also includes the necessary provisions in the area of litigation, customs infringements and their legal consequences in order to have a unique legislation in these areas.

The Customs Code establishes a legal framework for all the provisions relating to the organisation and the functioning of the Customs Body.

The rights and obligations of persons with regard to customs regulations.

The items from which apply to the import rights and measures for the exchange of goods.

The provisions for introducing the goods in the territory, national customs and customs regimes.

The customs debt and the right to appeal.

The reference to specific provisions.

The provisions of offences.

The principles set out in this law of the code of Customs regulations will be developed.

Title and organization and functioning of Customs Body chapter i. General provisions and scope of the body of Customs Article 1 1. The action of the Customs Body is exercised throughout the national territory, is in charge of the control and the perception of rights and taxes on the goods and goods at import and export, as well as on the production and processing.

Customs is also responsible for control of the means of transport, people, goods and sensitive of the ban and prevent the circulation of prohibited goods.

2. The Customs Body depends on the authority of the Government of Andorra, and in particular the Minister of finance. The director general is the head of the Customs Body.

in) The job of the director can be equipped by free appointment in accordance with the provisions of article 34 of the law on the public function, of 15 December 2000.

b) the Deputy director is the first and most immediate collaborator of director. The job of Deputy director can be equipped by free appointment in accordance with the provisions of article 34 of the law on the public function, of December 15, 2000, between officials of the Customs Body.

c) the director and the Deputy director are appointed by the Government at the proposal of the Minister of finance. The appointment means the official place of origin until the time of his dismissal as director or assistant director and the allocation of the additional liability premium referred to in article 63 of the law on the public function, of 15 December 2000. Once the termination has occurred, the officer returns to the place of origin and fails to register the additional liability premium. If the officer has taken the place of the work place of the director or assistant director for a period exceeding five years, in addition to the remuneration of the work place who happens to occupy, assigned a wage premium that is called "recognition of the leadership". The amount and the update of this add-on will be established by the regulations.

3. The Customs Body is a hierarchy within which customs officials must comply with the orders and instructions of superiors.

In the exercise of their duties the director of the Customs Body may issue instructions, circulars or notes of the service to conduct the activity and regulate the Organization and the proper functioning of the body.

4. The Customs Body has a triple mission economic and fiscal, on the protection of the society within the field of its action within the framework of the general administration: a) in the field of taxation, particularly with regard to the deployment of taxation, as well as the perception of customs duties properly fingers, customs is responsible also to raise all tax impositions or parafiscals record the goods in the import , for export, and also in the production and in the production, as well as the internal taxation taxes provided for by law.

b) in the economic field, the Customs ensures the application of the existing regulations in the exchanges with the outside, and also all the statistical information that follows.

c) in the field of the protection of society, the Customs ensures the application of regulations concerning the protection of the consumer and others.

5. Among others, the functions derived from the own mission of Customs Body are the following: a) to control the sensitive goods.

b) ensure compliance with the customs agreements in which Andorra is a party and implement the regulations which they arise: foreign Rate of the European economic community.

Community customs legislation.


Common commercial policy of the European economic community.

c) the Customs Body made also controls in private sectors in the field of taxation and/or economic providing its collaboration to other departments of the Government or public bodies.

d) parallel to the fiscal and economic activities that constitute the essence of the role of customs, also has a number of special missions, and in particular: i) participation, in collaboration with the Ministry of health and welfare, in the control of the application of the provisions concerning the hygiene and health;

II) control of the application of the rules intended to ensure the protection of the consumer;

III) control and surveillance on the export of works of art;

IV) intervention in the control of the rules on the protection of industrial and intellectual property;

v) participation with the collaboration of the Ministry of agriculture and environment for the application of the regulations affecting the import and/or export of goods subject to control;

vi) participation in collaboration with any other Department and/or special body of the general administration, or with other institutions, with prior authorization from the Ministry of finance, in the control of the applications necessary regulations.

6. Is the competence of the Minister of finance the creation, modification or deletion of services necessary for the proper development and improvement of the tasks, actions and customs missions at the proposal of the director of the Customs Body.

Article 2 the criteria that affect the Organization and the functioning of the Customs Body shall: 1. Encourage the formation and the collaboration of the economic and institutional sectors in the understanding of the regulatory framework, and develop relationships with the commercial media.

2. To contribute to the sustainable growth of the financial resources of the Principality of Andorra, acting with firmness in the application of the regulatory framework.

3. Support the fundamental mission of the Customs Body to maintain good repute, morality, and the spirit of the body according to a code of conduct.

4. Keep the internal and external image of the Customs Body with an orientation to the service quality of all sectors and actors involved with the production management took shape and audits and statistics, information and transparency.

5. Allow structured strategically functions, promoting effective rotation and changes in the destinations.

6. Determine the essential aspects in the recruitment and selection of the most appropriate candidates to occupy places of employment in the Customs Body.

7. Promote and encourage the development of the professional career within the Customs Body and the rest of the general administration.

8. To promote the continuous training of the staff of the Customs Body, in accordance with the needs and development of the professional and responsible performance of commands.

9. Allow the application of systems for equitable remuneration, competitive, sufficient and that it considers the elements related to the distribution and the Organization of work.

Chapter II. Status, protection, safeguard and customs official's obligations Article 3 1. The rights and obligations of officials of the Customs Body shall be governed by the rules established in this law, together with the provisions of the law on the public function, of 15 December 2000, and the regulations that develop.

2. The Customs Body is a specific organisational the general administration of the Government of Andorra and is composed of: a) jobs and staff of the Special Body, with customs duties properly said, made up of customs officials assigned to various levels of classification;

b) jobs and General Body's staff, with technical and administrative management functions are not reserved to the Special Body.

3. The provisions of this title are applied only to the personnel of the Special Body.

4. a) to qualify for the provision of a Special Body official Customs is required the concurrence of the General requirements laid down in article 26 of the law of the public function, of 15 December 2000, except with regard to the age, which should be between 18 and 30 years.

b) The customs official holder of a place is subject to the principle of mobility within the body and performs any function that will be given for the same professional occupation type of the square it occupies.

5. Customs officials should pay an oath in front of the Minister of finance.

6. Once they have given oath, it provides uniform and credential the new officers, and they are credited with an identification number. The port of the uniform, of the distinctive and is developed for a specific regulations.

7. the admission of a person to the Customs Body carries with it the obligation on its part to stay in the body for a minimum of two years counting from the end of the period of initial training; failure to comply with this commitment entails the obligation to take care of the costs of initial training.

8. the Customs Body is structured hierarchically into the following levels, in accordance with the wage table of annex No. 2. 4, a Special Body of the customs law of the public function completed for the salary table that is attached to this law to the annex No. 1. 1: a) the degree of agent that is equivalent to the functional group C, classification level C2.

b) the degree of responsibility that is equivalent to the functional group C, classification level C1 (b).

c) the degree of functional group equivalent Brigade C, classification level C1 (a).

d) the degree of Associate Administrator that is equivalent to the functional group B, level of classification B3.

e) The levels of Manager, technician and of counsel that are equivalent to the functional group B, level B2 classification (a) and B2 (b) respectively.

f) the rank of Deputy Director equivalent functional group B, rating level B1.

g) the rank of Deputy director equivalent functional group, classification level A1.

The degrees taken up in this section can be modified by the Minister of Finance on the recommendation of the director of the Customs Body.

9. The level of the director is equivalent to the functional group, the level of classification of the wage table XV of annex No. 2. 1, General Body of the law of the public function.

10. a) in general, to cover the vacant or newly created a call via internal promotion among the customs officials by derogation to the provisions of article 28 of the law on the public function, the


December 15, 2000. The regulations will be established in cases of provision of vacancies for candidates outside the body.

b) exceptionally the Minister of finance may decide that the provision of certain vacant or new creation will take place only through the selective procedure of entry.

11. a) The offset of structural and non-structural employment circumstances of the places of work of the Customs Body and performance management will develop the regulations.

b) in particular, will be established annually every day of compensation they enjoy civil servants of the Customs Body. These days correspond to public holidays or other what will benefit the rest of the general administration and that officers of the Customs Body are required to work by reason of the service. The official concerned may not enjoy these days of compensation if you have been on sick leave for illness.

Article 4 1. Officers attached to the Customs Body are obliged to keep professional secrecy. Can only provide all public or private person or know any data that by reason of their public function by order of the director of customs.

2. These obligations remain although the official cause of the body.

3. Failure to comply with this provision is denounced before the criminal jurisdiction.

4. The officers of the Customs Body may be required to perform a service even if you have already completed the turn.

5. The inner workings of the body is regulated by regulations, circulars or ministerial service notes. Mandatory compliance with these regulations, the ministerial circulars and service notes.

6. Customs officials must have effective and permanent domicile and residence in the Principality of Andorra.

Article 5 1. As a preventive measure to avoid occupational hazards, customs officials must undergo regularly in an examination or review of medical/psycho and/or which can lead to declare an official in the reform situation described in the second paragraph of article 41 of the law of the public function.

2. The medical/psycho and/or review is carried out by a Committee of medical check-ups composed of health professionals appointed by the Secretary of State of the public function, the operation of which establishes the regulations.

3. The director of the Customs Body may request the meeting of the Committee of medical check-ups to the Secretary of State for the public function: a) every two years, in general, in order to evaluate the State of health of customs officials.

b) provided that a customs official present symptoms or evidence to believe that the person affected will have earned some terms or suffer certain problems that may negatively affect your work or make it not suitable for this job, or that may jeopardize their physical integrity or that of others, in the sense of article 85 of the law of the public function.

c) When customs officials to present medical certificates or situations likely to modify working conditions, such as the inability to perform night work or other. In these cases, the customs officer concerned must request in writing a change in working conditions that prompt and must attach medical certificates that it considers appropriate.

Article 6 1. The customs officer benefits from the protection of the law. Has the right to be defended and to demand that the Administration claims the civil and criminal liability of the people who infringe their life, their integrity, their dignity or that of their family or personal property, or that defame or injuriïn in any way, all this with the development of its functions, no matter if you are in a situation of active service as if you are in a situation of retirement.

2. The customs officer has the guarantee of coverage of civil liability arising from the fulfilment of their professional performance when this responsibility is not individually attributable to qualified acts of wrongdoing.

Chapter III. Actions of the Customs officers Article 7 1. Customs officials have the character of agent of the authority.

2. In accordance with the legal provisions the Customs Body is responsible to implement, customs officials, in order to research and combat fraud, can check the goods and also visit and control the means of transport and people.

3. Customs officials, for the purpose of control, can inspect all vehicles within the national territory. They can also control the identity of the people who come in, out or circulating within the national territory.

4. Any driver of a means of transport must submit to the injuncions of customs officials.

5. Customs officials can make use of all necessary means to immobilize the vehicles of transport when the drivers do not meet their injuncions, as well as installing barriers and controls.

6. In the event that the customs officials constatin, in the exercise of their functions, all illicit activity on those goods that may constitute a danger to health or safety, goods that are the subject of an international fraud or a clandestine market that harm the legitimate interests of international trade, and that may be constitutive of criminal infringement, they have to notify immediately the police force and retain without own risk or other people until you reach the police officers.

Article 8 1. The police force, all agents of the authority, and all departments and special bodies of the public administration of the Government of Andorra have the obligation to collaborate and cooperate with customs officials in the framework of their functions when they are required to do so.

2. Customs officers are empowered by the Sun effect of administrative check of the liquidation of the rights and taxes and of the correct application of the customs legislation that is in charge to apply, to exercise a right of visit to stores, warehouses, shops, professional offices, business premises and private homes, even those responsible for direct and/or subsidiaries of these.

3. Civil servants can also exercise the right of visit in premises that do not belong to those responsible for direct and/or subsidiaries where they can find it goods or goods which infringe the legislation in which customs is responsible for applying.

4. The right is exercised with the prior consent of the owner or user of the premises and, in the case of opposition, with a specific rating given by a


Batlle, on demand of the Minister of finance, who may delegate this right on the head of the Customs Body.

5. the officers, equipped with the corresponding judicial rating may require the help of the public force and be accompanied by appropriate experts from the sector of activity.

6. In the case that opposed resistance to the opening of the doors, customs officials must require the presence of the public force to make them open.

7. When constatin officials the existence of goods or goods which infringe the legislation in force, must proceed to the provisional retention or sequestration in the terms established in the current system of sanctions.

Article 9 1. Customs officials may require direct makers to submit all documents of any nature and in any support related to any transaction requested by the customs.

2. The presentation of the documents can be made in the Customs offices, in the place where it is carried out the control, in the homes of direct charge, and also in the homes of those people who have been operating in a Customs operation, as is the case, among others, of carriers, distributors and messengers. The presentation of the documents can also be done in the homes of the recipients or the actual shippers of goods declared to customs and, in general, in the home of all moral or physical persons directly or indirectly interested in regular or irregular operations concerning the competence of the Customs Body.

3. The documents must be kept by the interested persons for a period of three years.

4. During controls carried out searches in the homes of the people or companies, customs officials who are appointed can hold all kinds of documents, in any medium, in order to facilitate the performance of its function.

5. The body of customs, on condition of reciprocity, can provide the qualified authorities of foreign countries information within the framework of international agreements to which Andorra has acceded.

In particular, the competent customs authorities to collaborate with the Customs of the EC for the application and respect of the provisions of the Customs Union agreement signed between Andorra and the EC on 28 June 1990.

6. The Customs Office has a file of data to collect, collect, create, classify and preserve the information.

Article 10 1. Customs officials have access to all post offices, whether they are fixed or mobile ones, including the choice and the means of transport in order to research, in the presence of the personnel authorized posts, any postal packet.

2. The postal administrations are authorised to submit to customs control under the conditions laid down by the Convention of the Universal Postal Union, all items sent with prohibition of import or export and likely to be declared to customs, subject to restrictions or special formalities in both the entrance and the exit of the national territory.

3. Under no circumstances can adversely affect the postal secrecy.

Chapter IV. ARM port Article 11 all customs officials are subject to the arm port. The director authorizes the arm customs officials led to the exercise of its functions and the fulfilment of the services you require.

1. Customs officials can only make use of the weapon in cases of self-defence or when: a) are actually exercised or violence against their persons or when they are threatened by armed individuals;

b) when can not immobilize the vehicles or means of transport by any other means and drivers which do not obey the orders of the officers to stop.

2. the authorized Customs officials with arm cover must have a permission that details the characteristics of all the weapons that can be used.

3. The arm cover permit is valid only in acts of service and is cancelled automatically at the time that, for any reason, get to belong to the body or when civil servants are no longer allowed by the weapon.

4. All customs officials have received the necessary training and to learn the technique and the practice due to the use of the weapon.

5. The cover of weapons is subject to the conditions laid down by regulation.

6. The director may suspend preemptively motivadament the port of the gun to the authorized officer when you're low psychic reasons or when your state of health may represent a danger to their integrity, integrity of others or can negatively impact your workplace. During this suspension arm is placed in the central Office of customs.

The director has to inform immediately the Secretary of State of the public function in the briefest period possible shall summon the Committee of medical check-ups. The Committee of medical checkups must issue the corresponding ruling all of proposing to the director of the Customs the definitive measure to be adopted.

V. disciplinary Article 12 1. Customs officials are subject to the regime and disciplinary procedure of the law on the public function.

2. In addition to the disciplinary procedures of the law of the public function, are considered to be disciplinary procedures the following: a) are considered offences: and) the lack of assistance of a day without prior communication justifiable superior.

II) the little diligence in the performance of the service and in compliance with the instructions of the higher.

b) are considered serious faults: i) The consumption of alcoholic beverages being of service and/or the fact of refusing to the relevant checks.

II) the loss of the credentials and the failure to communicate it.

III) the display of the gun or the credentials without a justified reason.

IV) Any performance with the gun that would lead to a notorious abuse of the powers.

v) Any non-security standards established by the regulations in relation to the use of the weapon.

c) are considered very serious offences: and) the abandonment of the service.

II) misuse of the weapon.

III) non-justified the loss of weapons.

3. The Customs officers, accomplices of acts or behaviours constitutive of disciplinary lack, incur the same liability that the officer who committed the foul.

Customs officials that underlie acts or behaviours constitutive of serious disciplinary fault classified as very serious and incur a lack of a lower degree.

Chapter VI. Other social benefits, honours, awards, incentives and bonuses Article 13


1. The members of the Customs Body may be distinguished or recognized in the circumstances and in the cases determined by regulation. The distinctions and recognitions given are to the Secretary of State of the public function because it is anotin and is archived in the personal file of the official in the personnel Record. These distinctions and awards are part of their record of services and identify their personal career. Can be given to foreign authorities and persons who are not part of the body the distinctions that the regulations are established.

2. Customs officials can receive bonuses not consolidables for extraordinary services. The Minister of finance gives, at the proposal of the director of customs, these perks in extraordinary situations established by regulations.

Article 14 1. The retirement of the customs officials can be voluntary or compulsory to age. In accordance with the provisions of article 48, paragraph 3, of the law of the public function, of 15 December 2000, the compulsory retirement of customs officials occurs at 60 years of age.

2. Customs officials can retire voluntarily at the age of 55 years, in which case they receive a retirement pension of 60% of the wage concepts indicated in article 48.4 of the law of the public function. For every year that will delay the request for voluntary retirement, the amount of the pension is increased by 2%, to achieve the percentage of 70% of salary concepts at 60 years.

3. From the age of 65 years, the Board perceives the customs official is in all cases 70% of salary concepts contained in article 48, paragraph 4, of the law of the public function, and is made up of the Board that their proposals in accordance with the rules of the body responsible for social security, to which is added the premium that corresponds to the position of the general administration without that the sum of the two pensions may in no case exceed 70% of the wage concepts indicated in article 48, paragraph 4, of the law of the public function.

4.20% of the amount of the penalties for infractions in the legal provisions on excise tax is part of the economic rights of the public finances as an incentive and premium funding retirement and social improvement of the customs officials, establishing regulations for its regulation and conditions of application.

Title II. General provisions chapter i. scope of application and definitions as a basis Article 15 1. The customs regulations is composed, in particular, by the present Code, to the provisions taken for its application and by other laws and special provisions of customs area. The present Code applies to exchanges between the Principality of Andorra and other countries.

2. The provisions of this Code apply to the whole of the customs territory of the Principality of Andorra.

3. The customs territory of the Principality of Andorra is equivalent to its national territory including internal waters and airspace.

4. Some provisions of the customs regulations can be applied outside the customs territory of the Principality of Andorra within the field of specific regulations or international agreements.

Article 16 for the purpose of this code, is meant to: 1. Person: an individual, or a legal entity;

2. Customs Authorities: the competent authorities to apply the customs regulations and civil servants who apply under hierarchical delegation;

3. Customs clearance: any firm in which it can fulfil all or a part of the formalities provided for by the customs regulations;

4. Decision: any administrative act concerning the customs regulation that adopts the customs authority to decide on an individual case, you have the right effects on one or more specific persons or likely to be certain; This term applies, among others, in a binding information in the terms of article 23;

5. Customs Formalities: a set of operations that must make users and customs in order to satisfy the legal or regulatory requirements that the Customs is in charge to apply with regard to the control of persons at border points and in the Office to the import, export or transit of luggage, goods and means of transport. These requirements involve, in particular, the formalities relating to phytosanitary and veterinary controls and the provisions of commercial policy. For Office is meant, in particular, the performance of the customs formalities required for placing the goods under a customs regime or to bring them to the consumption;

6. Goods in free practice: the goods of chapters 25 to 97 of the harmonized system (called hereafter "SH"), which correspond to the definitions of the articles 3 and 4 of the agreement European Community-Andorra, namely: imported from third countries for which they have fulfilled the formalities for import included any commercial policy measures in accordance with the provisions of article 7 of the agreement European Community-Andorra , and have paid the customs duties and taxes of equivalent effect provided for import, and who have not enjoyed a total or partial refund of these rights or of these rates, or produced in the Principality of Andorra and in the European Community, including those that have been obtained, in whole or in part, and on the basis of products of origin of third countries which are in free practice in the sense of the previous paragraph;

7. Goods in free disposal: a) goods of chapters 1 to 24 of SH: imported, for which import formalities have been completed and the required consumption tax has been charged, without having benefited from a total or partial refund of the fee, produced in the Principality of Andorra, including those that have been obtained wholly or partially from imported products in freely available;

b) goods of chapters 25 to 97 of the SH in free practice in the sense of paragraph 6 above;

8. Put in freely available: the operation by means of which is awarded to a commodity the status of goods in freely available defined in paragraph 7 above;

9. Customs Debt: an obligation that it behooves a person to pay for the rights to the import (customs debt on importation) or export duties (customs debt on exportation) which apply to specific goods in accordance with the provisions in force;

10. The rights to import: custom duties and taxes of equivalent effect provided for the import of goods;


11. Customs duties: the rates and other elements of perception apply to goods classified in the combined nomenclature. Comprise customs duties: the perception rates contained in the common external tariff, with respect to the goods included in chapters 25 to 97 of the SH, the perception rates resulting from the law of the tax on the consumer, with regard to the goods of chapters 1 to 24 of SH;

12. The rights to export: custom duties and taxes of equivalent effect provided for the export of goods;

13. Debtor: any person required to pay the amount of the customs debt;

14. Customs authorities surveillance: action carried out by these authorities in general level with a view to ensuring the respect of the customs regulations and, where appropriate, other provisions applicable to goods under customs supervision;

15. Customs authorities Control: carrying out of specific actions, such as the checking of documents, of the goods, means of transport, luggage, visits to stores, warehouses, shops, professional offices, and similar premises, with a view to ensuring the respect of the customs regulations and, if applicable, of the other provisions applicable to goods under customs supervision;

16. Customs Destination of goods: the goods in customs regime) set under a, b) its introduction into a free zone or a free, c) their re-export outside the customs territory of the Principality of Andorra, d) destruction, e) the departure for the benefit of the public Treasury;

17. Customs Regime: a) the freely available, b), c) Customs deposit customs traffic, d) the inward, e) the processing under customs control, temporary admission) f, g) the passive perfection, h) exportation;

18. Declaration to Customs: Act whereby a person expresses, on the shapes and forms prescribed, the desire to assign a certain customs regime to a commodity;

19. Reporting to Customs: person who makes the Declaration to customs on their own behalf or for the account of which the Declaration is made;

20. Presentation to Customs: customs authorities, communication in the required forms, of the arrival of the goods at the Customs office or at any other place designated or approved by the Customs authorities;

21. The right to have a commodity: delivery of goods to the Customs authorities for the purposes foreseen by the customs regime in which it is set;

22. The owner of the scheme: by person which has made the Declaration to customs or person to whom you have transferred the rights and the obligations of the person above relating to a customs regime;

23. The holder of the authorization: person who is granted an authorisation.

Chapter II. General provisions a number of references to the rights and obligations of persons with regard to customs regulations section 1. Right of representation Article 17 1. Anyone can be made to the Customs authorities to perform the acts and formalities provided for by the customs regulations.

2. The representation may be direct, in which case the representative acts in the name and on behalf of others, or, indirectly, in this case the representative acts on their own behalf, but on behalf of others.

a) in the case of indirect representation, the representative must be a customs agent established in the Principality of Andorra;

b) the provisions of the present Code the conditions that must be met to be recognized as a customs agent credited, as well as the procedures relating to the provision of customs agencies.

3. The representative has to declare that acts by the person represented, specify whether it is a direct or indirect representation and be in possession of a power of representation.

The person who does not state that acts in the name and on behalf of another person or that declares and acting on their own behalf and on behalf of another person without having a power of representation is considered to be acting on their own behalf and for its account.

4. The Customs authorities may require from any person who declares to act in the name and on behalf of others or on their own behalf on behalf of others, the test of his power of representation.

Section 2. Decisions relating to the application of the customs regulations Article 18 1. When a person requests to the Customs authorities a decision relating to the application of the customs regulations, must provide all the elements and documents necessary for these authorities to decide.

2. the decision must be adopted and communicated to the applicant as soon as possible.

When the decision is made in writing, the decision must be adopted within a period fixed in accordance with the provisions in force at the date on which the Customs authorities have received this demand. The decision must be communicated in writing to the applicant.

However, the Customs authorities may exceed this period if you do not it is possible to respect it. In this case, the authorities must inform the applicant before it expires the deadline mentioned, stating the reasons that justify the currents as well as the new term deemed necessary to decide on the demand.

3. The decisions taken by writing that does not love demand, or have unfavourable consequences for the people who address, should be motivated by the Customs authorities. In addition, have mentioned the possibility of recourse provided for in Title IX of the present code.

Article 19 except in cases considered in article 235, second paragraph, the decisions taken by the Customs authorities are of immediate execution.

Article 20 1. A decision favourable to the interested party is canceled if you have been given based on inaccurate or incomplete items and if: the applicant knew or should reasonably know this character inaccurate or incomplete, and would not have been able to take on the exact and complete items.

2. The cancellation of the decision is communicated to the addressee of this decision.

3. The cancellation is effective from the date on which the decision cancelled has been adopted.

Article 21 1. It revokes or modifies a decision favorable to the interested party when, in cases other than those mentioned in article 20, does not meet or no longer meets one or more of the requirements established for your grant.

2. You can revoke a decision favourable to the applicant when the addressee is not satisfied with an obligation that will remain, where applicable, by the fact of this decision.

3. The revocation or amendment of the decision is communicated to the addressee of this decision.


4. The revocation or amendment of the decision is effective from the date of its communication. However, in exceptional cases and to the extent that they require legitimate interests of the addressee of the decision, the Customs authorities may move their effectiveness at a subsequent date.

Section 3. Information Article 22 1. Any person may ask the Customs authorities information relating to the application of the customs regulations.

You can reject a demand for information if it does not refer to an operation to import or export actually envisaged.

2. the information is delivered free of charge to the applicant. However, when the Customs authorities have to make particular expenses, especially if we analyse or periten goods or if they have been sent to the applicant, these costs were borne by the applicant.

Article 23 1. The Customs authorities delivered a written demand and according to the modalities set forth in the regulations, binding tariff information in the so-called "response by Binding Tariff Classification" or binding information in the area of origin.

2. The response by Binding Tariff Classification or the binding information in the area of customs authorities with respect to origin requires only the owner with regard to the tariff classification or determination of the origin of goods.

The response by Binding Tariff Classification only requires the Customs authorities with respect to the goods for which customs formalities are completed after the date of delivery of this RCTV by these authorities.

In terms of origin, these formalities are those that were linked to the application of articles 32 and 37.

3. The owner must prove that there is an identity in all concepts: regarding boundaries: between the goods declared and described in RCTV, in matter of origin: between the goods concerned and the circumstances determining factors for, on the one hand, the acquisition of the origin and, on the other hand, the goods and the circumstances described in the information.

4. A response by Binding Tariff Classification is valid for six years from the date of their delivery. By derogation to article 20, cancels if you have been given based on inaccurate or incomplete items provided by the plaintiff.

5. binding information ceases to be valid when: a) tariff matters: i) a new regulation on changes the conditions of application;

II) becomes incompatible with the interpretation of one of the CPU cores to referred to in article 30, paragraph 6, following an amendment of the explanatory notes to the combined nomenclature, or of judgements pronounced that link the Principality of Andorra within the framework of concluded agreements, of international scope as a result of a classification opinion or an amendment of the explanatory notes to the nomenclature of the Harmonized System of designation and Codification of goods , adopted by the World Customs Organization established in 1952 under the name of the Customs Cooperation Council;

III) is revoked in accordance with article 21 and with the reservation that the revocation or amendment is notified to the holder.

The date on which Binding Tariff Classification response ceases to be valid, with regard to the cases which are described in section i) and in point ii), is the date of the official publication or communication of such measures;

b) in the area of origin: and) as a result of the adoption of a regulation, or of an agreement concluded by the Principality of Andorra, is not in accordance with the established law;

II) becomes incompatible, in the framework of agreements concluded by the Principality of Andorra, with the explanatory notes and opinions adopted for the interpretation of the regulations or of the common provisions, in the international arena, with the agreement on the rules of origin made in the World Trade Organization (WTO) or with the explanatory notes or the opinion related to the origin adopted for the interpretation of this agreement;

III) is revoked or amended in accordance with article 21, and the book that inform the holder.

The date on which binding information ceases to be valid, for the cases referred to in point i) and point ii), is the date indicated at the time of the official publication or communication of such measures.

6. The holder of binding information which ceases to be valid in accordance with paragraph 5, point a) and) or ii), and (b)) and) or ii), you can continue to prevail for a period of six months after such publication or notification, from the moment that you have signed, on the basis of the binding information before the adoption of the measure in question, the contract firm and definite concerning the purchase or sale of the goods in question.

In the case considered in paragraph 5, point a) and) and point b) and), the regulation may set a deadline within which to apply the first paragraph.

7. The application, under the conditions provided for in paragraph 6, of the classification contained in the response by Binding Tariff Classification is only effective for the determination of rights to import or export.

Section 4. Other provisions Article 24 customs authorities can adopt, under the conditions established by the regulations in force, all the control measures that believe necessary for properly apply the customs regulations.

Article 25 for the purposes of the application of the customs regulations, any person directly or indirectly interested in the operations in question, carried out in the framework of the exchange of goods, must be delivered to the Customs authorities, on demand and within the deadlines set, all documents and information, regardless of the medium, as well as all the necessary assistance.

Article 26 any information confidential, or disclosed for confidential, is protected by professional secrecy. The Customs authorities may not disclose without the express permission of the person or of the authority that has been delivered. It allows the transmission of the information to the extent that the Customs authorities may be obliged or authorised to do so in accordance with the provisions in force, particularly in the area of data protection, or in the context of court proceedings.

Article 27 The people concerned have to maintain, for at least three years, for customs control, the documents mentioned in article 25, whatever be the support. This period is calculated from the end of the year in the course of which:


to be placed on goods) trying to free disposal of cases other than those mentioned in point b), or goods declared for export, have accepted the statements of freely available or export;

b) trying to of goods placed in free disposal for the benefit of a right to import reduced or nil due to their use for private purposes, are no longer under customs surveillance;

c) trying to of goods placed in a customs regime, customs, the else in question is closed;

to be placed on goods) trying to a free zone or in a repository for free, out of the company in question.

Without prejudice to the provisions of article 213, paragraph 3, second sentence, in the event that the Customs authorities carry out a control relating to a customs debt in the course of which the need to rectify their accounting, the documents must be kept for longer than the term provided in the first paragraph, enough to proceed to the rectification and the control of the customs debt.

Article 28 when it set a time, a deadline or a date in accordance with the customs regulations for the application of this regulation, the time can be lengthened and the term or the date extended only to the extent expressly provided for by the regulations of reference.

Article 29 the change of the euro, which has been applied in the framework of the customs regulations, is established once a month. The type to use for this change is published in the official bulletin of the Principality of Andorra on the day before the last business day of the month. These types are applied during the whole of the month later.

However, in the event that the applicable rate at the beginning of the month artwork differs by more than 5% in relation to the applicant's published the day before the last business day prior to the date of 15th of the same month, the latter type is applicable from the day 15 and up to the end of the month in question.

Title III. Elements from which apply the rights to import and export and the other measures set out in the framework of the exchange of the goods Customs Tariff and tariff classification chapter i. of the goods Article 30 1. The rights legally due in case of birth of a customs debt are based on the customs tariff in force in the Principality of Andorra.

2. The other measures established by the provisions in force in the Principality of Andorra in the framework of the exchange of goods apply, where applicable, in accordance with the tariff classification of these goods.

3. The customs tariff comprises: a) the combined nomenclature of goods;

b) any other nomenclature that collect the combined nomenclature wholly or partly or add any subdivisions, and which is established by specific national provisions with a view to the application of tariff measures within the framework of the exchange of goods;

c) the tax rate and the other elements of perception normally applicable to goods contained in the combined nomenclature as regards customs duties;

d) preferential tariff measures contained in agreements which the Principality of Andorra in its relations with countries which requires the granting of preferential tariff treatment;

e) preferential tariff measures applied unilaterally by the Principality of Andorra in favour of certain countries, groups of countries or territories;

f) autonomous measures of suspension which requires the reduction or exemption of import duties applicable to some goods;

g) other tariff measures provided for by other regulations in force in the Principality of Andorra.

4. Without prejudice to the rules relating to the burden preset, the measures mentioned in paragraph 3, points of), e) and f), apply to demand of declaring instead of the envisaged at point c) when the goods to which it is complying with the conditions laid down by these first steps. You can enter the a posteriori demand during all the time that will meet the conditions that you refer.

5. When the application of the measures referred to in paragraph 3, points of), e) and f), is limited to a certain volume of imports, it ceases to have effect: a) in the case of tariff quotas, when you reach the limit of the import volume planned;

b) in the case of tariff ceilings, by decision of the Customs authorities.

6. The tariff classification of goods is determined in accordance with the rules in force: a) or the subposició of the combined nomenclature or the subposició of another nomenclature referred to in paragraph 3, point b);

b) or to the subposició of any other nomenclature that collect the combined nomenclature wholly or partly or add any subdivisions and established by means of specific national provisions with a view to the application of the tariff measures other than those within the framework of the exchange of goods, on which the goods should be classified.

Article 31 1. The favorable tariff treatment from which certain goods may benefit by reason of the nature or of the particular destination is subordinate to certain conditions by regulation by the customs authority of the Principality of Andorra. When an authorization is required, apply articles 96 and 97.

2. Within the meaning of paragraph 1, it is understood by "favourable tariff treatment" any reduction or suspension, even under a tariff quota, of a right to import within the meaning of article 16, point 10.

Chapter II. Origin of goods section 1. No source preference of goods Article 32 article 33 to 36 define the non-preferential of the goods for the purpose of: a) the application of the customs tariff, with the exception of the measures referred to in article 30, paragraph 3, point d) and e);

b) the application of different measures other than tariff established by specific provisions in the framework of the exchange of goods;

c) the establishment and delivery of certificates of origin.

Article 33 1. They are native to a country the products that get through.

2. products are understood to be entirely obtained in a country: in) mineral products extracted in this country;

b) are products of the vegetable Kingdom that cullen;

c) live animals that are born and bred there;

of) the products originating from live animals that breed;

e) the products of hunting and fishing that is practiced;

f) products of sea fishing and other products taken from the sea outside the territorial sea of a country, to ships registered or recorded in the country in


and with that same flag country;

g) goods obtained on board factory ships from the products mentioned in point f) originating from the country in question, and provided that these are factory ships registered or recorded in the country mentioned and arborin flag;

h) products extracted from marine soil or subsoil outside the territorial sea provided that that country exercise, for the purpose of exploitation, exclusive rights on this soil or subsoil;

I) waste and scrap resulting from manufacturing operations the and articles out of use, with the reservation that have been collected and will only be used to recover raw materials;

j) which are obtained exclusively from goods referred to in points) in and) or its derivatives, in the stadium that is.

3. For the application of paragraph (2), the notion of the country also includes the territorial sea of that country.

Article 34 a commodity in the production of which they have been involved in two or more countries is originally from the country that has made the last transformation or the last substantial, economically justified obratge, made by a company equipped for that purpose and that has resulted in the manufacture of a new product or has represented an important stage of manufacture.

Article 35 a transformation or a obratge on which it has been established, or if workplaces in justify the presumption, that the only objective has been to avoid the provisions applicable to the Principality of Andorra, in no case can be considered that this fact confer, in accordance with article 34, goods are obtained in this way, the origin of the country in which this transformation has taken place.

Article 36 1. In some specific cases, determined by the customs regulations, the origin of the goods can be justified through the delivery of a document to customs authorities.

2. However the delivery of this document, in case of doubt serious, the customs authority may require any additional proof to ensure that the indication of origin conform to the rules established by the current legislation on the matter.

Section 2. Preferential origin of goods Article 37 The preferential origin rules fixing the conditions for the acquisition of the origin of the goods so that they may benefit from the measures referred to in article 30, paragraph 3, point d) or e). These rules are: a) for goods set out in the agreements mentioned in article 30, paragraph 3, point d), determined in the agreements in question;

b) for goods that enjoy preferential tariff measures referred to in article 30, paragraph 3, point e), determined by the customs legislation in force.

Chapter III. The customs value of goods Article 38 1. The provisions of this chapter to determine the Customs value for the application of the customs tariff as well as the measures other than the tariff established by the provisions of application set out in the framework of the exchange of the goods.

2. for the application of this chapter, it is understood to customs territory of importation: the customs territory of the Principality of Andorra with respect to products of chapters 1 to 24 of SH, the territory of customs the Customs Union, the European Community-Andorra, with regard to the products of chapters 25 to 97 of the SH, Article 39 1. The value in the customs of the imported goods is the transaction value, that is, the price actually paid or to be paid for the goods when sold for export to the customs territory of the Principality of Andorra, where applicable, after the adjustment made in accordance with articles 42 and 43 to the extent that: a) do not exist other restrictions concerning the assignment or use of the goods by the buyer , other than the current legislation that imposes or: the Principality of Andorra, limit the geographical area in which it is possible to sell the goods, or does not substantially affect the value of the goods;

b) the sale or price is not subordinate to conditions or performance the value of which cannot be determined with respect to the goods to assess;

c) no part of the product of any resale, transfer or further use of the goods by the buyer does not return directly or indirectly to the seller, unless an appropriate adjustment can be operate by virtue of article 42, and d) that the buyer and seller are not related, and if they are, that the transactional value is acceptable for customs purposes , by virtue of paragraph (2).

2.) to determine if the transactional value is acceptable for the purposes of the application of paragraph 1, the fact that the buyer and the seller are related does not constitute in itself no reason enough to consider the transaction value as unacceptable. If necessary, examining the circumstances of the sale and the transactional value admitted to the extent that these links have not influenced on the price. If, taking into account the information provided by the declarant or obtained from other sources, the Customs authorities have reason to consider that the links have had on the price, I reported to the reporting and give you a reasonable opportunity to respond. If the declarant so requests, you will communicate the reasons in writing.

b) In a sale between related persons, the transaction value is accepted and the goods are assessed in accordance with paragraph 1 when the declarant proves that the value is much to the values listed below, and that is at the same time or more or less at the same time: i) the transactional value in sales, between buyers and sellers who are not related in any particular case identical or similar goods for export goods in the Principality of Andorra;

II) the value to customs identical or similar goods, as determined by the application of article 40, paragraph 2, point c);

III) the value to customs identical or similar goods, as determined by the application of article 40, paragraph 2, point d).

On the application of the above criteria, we have to take into account the proven differences between commercial levels, the amounts, the items listed in article 42 and the costs that afflicted by the seller in sales in which he and the buyer are not related and not afflicted in sales in which he and the buyer are related.

c) the criteria set out in point b) will be used at the initiative of the declarant and only for the purposes of comparison.

Replacement values cannot be established by virtue of this point.


3. a) the price actually paid or to be paid is the total payment made or who has to make the buyer to the seller, or on behalf of this by the imported goods and includes all payments made or to be made as a condition of sale of the imported goods, by the buyer to the seller or by the buyer to a third party to satisfy an obligation of the seller. It is not necessary that the payment be made necessarily in cash. Can be made by letters of credit or negotiable instruments and can be done directly or indirectly.

b) operations, even those which refer to the marketing, companies by the buyer or to your account, other than those that have been made to fit in the article 42, not considered an indirect payment to the seller, although it can be considered that the seller you benefits or that have been made with your agreement, and its cost is not added to the price actually paid or payable to determine the value to the customs of the imported goods.

Article 40 1. When the Customs value cannot be determined by application of article 39, it is necessary to pass on letters a), b), c) and d) of paragraph (2) until the first of the letters that will allow them to determine it, except that the order of application of points c and d)) has been investing in demand of declaring. Only when you cannot determine this value to customs via the application of a certain font, font can be applied immediately after this, in the order established by virtue of this section.

2. The values in certain customs by means of the application of this article are the following: a) transactional value of identical goods, sold for export goods in the Principality of Andorra, and exported at the same time or more or less at the same time that the merchandise to evaluate;

b) transactional value of similar goods, sold for export goods in the Principality of Andorra, and exported at the same time or more or less at the same time that the merchandise to evaluate;

c) value based on the unit price for sales to the Principality of Andorra of the imported goods or identical or similar imported goods that total the amount higher, made to persons not related to the sellers;

d) calculated value, equal to the sum of the cost or value of materials and from the operations of manufacturing or other, used to produce the imported goods, an amount which represents the profits and general expenses equal to that usually comes in sales of goods of the same nature or of the same type as the goods to assess made by producers in the country of exportation for export goods in the Principality of Andorra, the cost or the value of the items set forth in article 42, paragraph 1, point e).

Article 41 1. If the value in the customs of the imported goods cannot be determined by application of articles 39 and 40, is determined by reasonable means consistent with the principles and general provisions of the agreement relating to the implementation of article VII of the general agreement on tariffs and trade in 1994, of article VII of the general agreement on tariffs and Trade 1994 , and the provisions of the present chapter.

2. The Customs value determined by application of section 1 is not based on: a) on the sale price, in the Principality of Andorra of goods produced in the Principality of Andorra;

b) on a system which provides for the acceptance for customs of the higher of the two values of sale possible;

c) in the price of goods in the internal market of the country of export;

d) the cost of production, different from the calculated values determined for identical or similar goods in accordance with article 40, paragraph 2, point d);

e) in prices in the export goods of a country other than the Principality of Andorra;

f) minimum customs values to, or g) arbitrary or fictitious values.

Article 42 1. To determine the value to customs by application of article 39, is added to the price actually paid or payable for the imported goods: a) the following items, in so far as the buyer are afflicted but that have not been included in the price actually paid or payable for the goods;

and Commission and brokerage fees), with the exception of the purchase of commissions;

II) cost of continents covered customs, for the purpose, as part of the goods;

III) the cost of packing, including both manpower as the material;

b) value, charged appropriately, of the products and services listed below when the buyer are supplied either directly or indirectly, free of charge or at reduced cost, and used in the production and sale for export of the imported goods provided that this value has not been included in the price actually paid or payable: i) materials, components, parts and similar items incorporated in the imported goods;

II) tools, dies, moulds and similar items used in the production of the imported goods;

III) materials consumed in the production of the imported goods;

IV) engineering works, study of art and design, plans and sketches undertaken outside of the Principality of Andorra and necessary for the production of the imported goods;

c) taxes and licensing rights relating to the goods to assess that the buyer must pay, either directly or indirectly, as a condition of the sale of goods to assess, as long as these taxes and license fees are not included in the price actually paid or payable;

of) the value of any part of the product, any resale, assignment or subsequent use of the imported goods that have to pay directly or indirectly to the seller;

e) and the transport costs) and imported goods insurance, cargo handling and expenses ii) related to the transport of the imported goods, to the first point of entry of the goods into the customs territory of importation.

2. Any element added by the application of this article to the price actually paid or payable is based solely on objective data and quantifiable.

3. To determine the value to customs do not add any item to the price actually paid or payable, except those that are foreseen in the present article.

4. For the purposes of this article, it is understood by the fees paid for the purchases, Commission an importer to his agent for the service consistently to represent it with a view to the purchase of goods to assess.

5. Notwithstanding paragraph 1, point (c)):


a) in the determination of the Customs value, the costs relating to the right to reproduce the imported goods in the Principality of Andorra will not be added to the price actually paid or payable for the imported goods;

b) the payments carried out by the buyer in consideration of the right to distribute or resell the imported goods should not be added to the price actually paid or payable for the imported goods if such payments are not a condition of the sale for export of imported goods to the Principality of Andorra.

Article 43 on the condition that they are different from the price actually paid or payable for the imported goods, the value in the Customs does not includes the following items: a) the cost of transport of the goods after the first point of entry into the customs territory of importation;

b) expenses relating to the construction, installation, Assembly, maintenance or technical assistance carried out after the import for imported goods, such as industrial equipment, machines or installations;

c) the amounts of the interest by reason of a funding agreement taken by the buyer and relating to the purchase of imported goods, whether the funding guarantees the seller as if he does another person as long as the financing agreement in question has been made in writing and the purchaser can prove, if asked: that these goods are sold in fact the price declared as the price actually paid or payable , and that the required interest rate does not exceed the level for such transactions ordinarily is practiced at the time and in the country in what has become the financing;

d) expenses relating to the right to reproduce imported goods in the Principality of Andorra;

e) buying commissions.

Article 44 can be set specific rules to determine the value to customs of computer media for data processing equipment, including data and instructions.

Article 45 When the elements used to determine the Customs value of goods are expressed in a currency other than the currency used in the Andorran public accounting, the exchange rate to be applied is the one published by the competent authorities of the Principality of Andorra.

Article 46 1. The provisions of this chapter do not affect the provisions relating to the determination of the Customs value of the goods placed in free disposal after another customs destination.

2. By derogation from articles 39, 40 and 41, the determination of the Customs value of the goods usually delivered alterables under commercial sale on consignment, in demand of declaring, can be made under simplified rules.

Title IV. Provisions applicable to the goods entered the customs territory of the Principality of Andorra until they have received a customs destination chapter i. Introduction of goods into the customs territory of the Principality of Andorra Article 47 1. The goods introduced into the customs territory of the Principality of Andorra are subject to customs supervision from the time they are introduced. May be subject to customs authorities checks in accordance with the provisions in force.

2. Are under this surveillance as long as necessary to determine their customs status and, without prejudice to article 92, paragraph (1), until you either change their customs status, or be introduced in a free zone or in the tank for free, or reexportin or destroy in accordance with article 178.

Article 48 1. The goods entered the customs territory of the Principality of Andorra should be submitted without delay by the person who has entered, using, where appropriate, the Customs authorities have determined and according to the modalities set by these authorities: a) to the Customs authorities designated by Customs office or at any other place designated or given by these authorities;

b) or in a free zone, if the introduction of the goods in this zone should be carried out directly via surface mail without using any other part of the customs territory of the Principality of Andorra when it comes to a zone contiguous to the land border of the Principality of Andorra.

2. each person who is in charge of the transport of goods after being introduced to customs territory of the Principality of Andorra, mainly as a result of a transfer, is responsible for the execution of the obligation referred to in paragraph 1.

3. In paragraph 1, point a), applies without prejudice to the application of the provisions in force in the field of tourist traffic, frontier traffic, postal traffic or traffic of negligible economic importance to the extent that the customs supervision and customs control possibilities are not committed.

Article 49 1. When, by a fortuitous case or force majeure, the obligation referred to in article 48, paragraph (1) cannot be fulfilled, the person who has the obligation to comply with it or any other person acting in his place shall inform the Customs authorities of the situation without delay. When this fortuitous or force majeure has led to the total loss of the goods, the Customs authorities must be informed of the precise site where are these goods.

2. The Customs authorities determine the measures that should be observed to allow the customs surveillance of goods dealt with in paragraph 1 and, if applicable, his subsequent transfer to a customs clearance or at any other place designated or approved by those authorities.

Chapter II. Presentation of goods to customs Article 50 the goods that, in application of article 48, paragraph 1, point a), arrives at the customs clearance or at any other place designated or approved by the Customs authorities shall be presented to customs by the person who has entered into the customs territory of the Principality of Andorra or, if applicable , by the person who is in charge of transporting them after their introduction.

Article 50 article 51 applies without prejudice to the provisions of the provisions in force relating to the goods: a) transported by travellers;

b) placed under a customs regime without having been presented to customs.

Article 52 from the moment in which they have been presented to customs, the goods may submit, with the permission of the Customs authorities, exams or theft of samples in order to give these goods a customs destination.

Chapter III. Summary declaration and unloading of goods presented to customs Article 53


Under reservation of article 55, it has to make a concise statement of the goods presented to customs, within the meaning of article 50.

The summary statement must be deposited at the time that the goods are presented to customs. However, the Customs authorities may grant a term for the deposit it expires no later than the first business day following the presentation to customs of goods.

Article 54 1. The summary declaration has to be made on a form conforming to the model set by the Customs authorities.

However, the Customs authorities may accept that is used as a summary declaration, any administrative or commercial document containing the declarations necessary to identify the goods.

2. The summary declaration makes: a) the person who introduced the goods into the customs territory of the Principality of Andorra, or, if applicable, the person who takes care of the transport of the goods after their introduction;

b) or the person in whose name they have acted the people mentioned in point a).

55 article without prejudice to the provisions in force with regard to goods imported by travellers, and the issue of postal and postal parcels, the Customs authorities may not require the submission of the summary declaration, provided that the customs supervision of the goods is not compromised, when these goods are subject, before it expires the deadline mentioned in article 53 , a formalities with a view to giving these goods a customs destination.

Article 56 1. The goods may only be downloaded or transhipped from the means of transport in which they are found with the permission of the Customs authorities in places designated or authorized by those authorities.

However, this authorization is not required in case of imminent danger that make it necessary to immediately download the goods, in whole or in part. In this case, it has to inform the Customs authorities without delay.

2. The Customs authorities in order to ensure the control of both the goods and the medium in which they are found, may require at any time the unloading and unpacking of goods.

Article 57 the goods cannot be removed from the place where they have been placed initially without the permission of the Customs authorities.

Chapter IV. Obligation to provide a customs destination goods are presented to customs Article 58 the goods presented to customs have received one of the accepted customs for this type of goods.

Article 59 1. When the goods have been the subject of a summary declaration, the person that stops must accomplish the formalities with a view to giving them a customs destination within twenty days of the date of the deposit of the summary statement.

2. When the circumstances so warrant, the Customs authorities may set a shorter period or authorize an extension of the deadline mentioned in paragraph 1.

This extension may not exceed the real needs justified by the circumstances.

V. temporary Deposit of goods Article 60 as they wait to receive a customs destination, goods presented to customs have, from the time of the presentation, the status of goods in temporary deposit. These goods are called "goods in temporary deposit".

Article 61 1. Goods in temporary deposit can only remain in the place agreed by the Customs authorities and under the conditions set by these authorities.

2. The Customs authorities may require the person who detains the goods constitutes a guarantee to ensure payment of any customs debt which may exist under the article 197 or 198.

62 article without prejudice to article 52, goods in temporary deposit may not receive other manipulations that aimed to ensure their conservation in the initial state, without modifying their appearance or technical characteristics.

Article 63 1. The Customs authorities take, without delay, any measures necessary, including the sale of the goods, to regulate the situation of the goods for which you have not started the formalities in order to give them a customs destination, within the deadlines fixed in accordance with article 59.

2. The Customs authorities may make transfer, with the risks and the costs incurred by the person that stops, the goods in issue in a special place under surveillance of these authorities, until it regularitzi the situation.

Chapter VI. Provisions applicable to goods that have been circulated under a traffic scheme Article 64 article 48, with the exception of section 1, point a), as well as articles 49 to 63, do not apply to the introduction to the customs territory of the Principality of Andorra of goods that are already under a regime of traffic.

Article 65 from the moment in which the goods that have been shown under the regime of traffic coming to the customs territory of the Principality of Andorra and have been presented to customs in accordance with the provisions in force with regard to traffic, apply the provisions of articles 53 to 63.

Chapter VII. Other provisions Article 66 When the circumstances so require, the Customs authorities can make to the destruction of the goods presented to customs. The Customs authorities inform n the holder of the goods. The cost from the destruction of the goods was in charge of the latter.

Article 67 When customs authorities confirmed that they have entered the territory irregularly goods from the Principality of Andorra or that have been stolen in the customs surveillance, take all the necessary measures, including the sale of the goods, to regulate the situation.

Title V chapter I General provisions Article destinations customs 68 1. Unless a contrary provision, the goods can receive, at any time and in accordance with the provisions of application set, any customs destination, whatever the nature, quantity, origin, the origin or the destination.

2. Paragraph 1 applies without prejudice to the application of prohibitions or restrictions justified for reasons of public order, public safety, protection of health, of the life of people and animals or plant preservation, national heritage protection with artistic, historic or archaeological value, or the protection of industrial and commercial property.

Chapter II. Customs regimes section 1. Placing of goods under a customs regime


Article 69 1. Any goods intended to be placed under a customs regime must abide by a declaration for that customs regime.

2. The goods declared for export regime of passive perfection, or customs deposit are under customs surveillance from the moment he accepted the Declaration to customs and customs territory off of the Principality of Andorra or are destroyed or the Customs declaration to invalidate.

Article 70 the regulations can determine the competence of the various Customs offices situated in the customs territory of the Principality of Andorra, taking into account, where appropriate, the nature of the goods or the customs regime to which they have to host.

Article 71 the Declaration to Customs is done: a) in writing;

b) or using a computer procedure, when the Customs authorities will be authorised this means;

c) or by means of a verbal declaration or by any act by which the holder of the goods shows his desire to place them under a customs regime, if that possibility is provided for by statutory provisions apply.

Article 72 1. The declarations made in writing should be set in a form in accordance with the official form provided for this purpose. Must be signed and must take all necessary declarations for the application of the provisions governing the customs regime for which have been declared.

2. the claim must enclose all the documents necessary to enable the application of the provisions governing the customs regime for which the goods have been declared.

3. You can provide exceptions to the provisions of paragraph 2, in particular in the case of declaration via computers. However, we must guarantee the right of free access and without notice of the Customs authorities, as well as the obligation for the operator to keep these tests for at least a year.

Article 73 customs authorities immediately accepted the statements that meet the conditions set in article 72, if the goods to which they refer are presented to customs.

Article 74 1. With the reservation of article 17, the Declaration to customs can make any person who can submit or present to the competent Customs Office of the goods in question, as well as all the necessary documents to allow the application of the provisions governing the customs regime for which declares the goods.

2. However: When the acceptance of a declaration to the Customs results in particular obligations for a specific person, the Declaration must be made by that person or on their own.

Article 75 The declarant is authorized, if requested, to modify one or more of the Declaration set forth once the Customs authorities have accepted. The rectification cannot affect the statement about goods that are not the ones that have been initially the object of the statement.

However, you cannot authorize any rectification when the request has been made after the Customs authorities: a) have reported the party declaring the intention to proceed with a control of the goods;

b) or have seen the inaccuracy of the statements in question;

c) or have the right to dispose of the goods.

Article 76 1. The Customs authorities, to demand of declaring, according to a statement as accepted if the declaring provides proof that the goods have been declared in error for the customs regime corresponding to this statement or if, for special circumstances, no longer justifies the putting of the goods under the customs regime for which it has been declared.

However, when the Customs authorities have informed the declarant of their intention to proceed to control the goods, you can only accept the demand for invalidation of the Declaration after it has been carried out this control.

2. The declaration cannot override after being given the right to dispose of the goods.

3. The invalidation of the Declaration has no effect on the application of the repressive provisions currently in force.

Article 77 except specific provisions are contrary, the date to be considered for the application of all the provisions that regulate the customs regime for which have declared the goods is the date on which the Customs authorities have accepted the statement.

Article 78 in order to check the statements that they have accepted, the Customs authorities may proceed to: a) a documentary control of the Declaration and of the documents attached to it.

The Customs authorities may require the declarant to submit other documents in order to check the accuracy of the statements of the Declaration;

b) the examination of the goods, with an eventual removal of samples with a view to analyze them or to make an in-depth control.

Article 79 1. The transport of the goods to the place where you have to do the exam and, if applicable, the theft of samples, and all the manipulations necessary to allow this exam or this theft, are made by the declarant or under his responsibility. The resulting costs were borne by the declarant.

2. The declarant has the right to attend to the control of goods as well as, if applicable, to the theft of samples. If you believe it useful, the Customs authorities may require the declarant attend this exam or to this theft or that there are to be represented in order to give them the necessary assistance to facilitate the examination or the theft of samples.

3. From the moment that is carried out in accordance with the provisions in force, the theft of samples to part of the Customs authorities does not give rise to any compensation of the Administration, but the costs of analysis or control were in charge of the latter.

Article 80 1. When only looks at a part of the goods covered by the same declaration, the results of the test are valid for the whole of the goods of this statement.

However, the declarant may request a supplemental examination of the goods if he considers that the results of the partial examination are not valid for the remainder of the goods declared.

2. for the application of paragraph 1, where a declaration form involves more than one article, you are billed for each article are considered as if constituïssin a separate statement.

Article 81 1. The results of the check of the Declaration will serve as a basis for the application of the provisions governing the customs regime under which they have the goods.

2. When does not check the statement, the application of the provisions


mentioned in paragraph 1 is carried out according to the set forth in the Declaration.

Article 82 1. The Customs authorities shall take measures to identify the goods where identification is required in order to ensure the respect of the conditions of the customs regime by which the goods have been declared.

2. Means of identification affixed to the goods or the means of transport can only be removed or destroyed by Customs authorities or with the authorization of these authorities unless, as a result of a fortuitous event or force majeure, failure to remove them or destroy them is indispensable to guarantee the safeguarding of the goods or of the means of transport.

Article 83 1. Without prejudice to article 84, when they meet the conditions to put a commodity under a true regime, provided that the goods are not subject to measures of prohibition or restriction, the Customs authorities grant the right to dispose of the goods from the moment they are set forth in the Declaration have been verified or accepted without verification. Similarly, the Customs authorities grant the right to dispose of the goods if the check cannot be completed in reasonable time and if the presence of these goods is not necessary to carry out this task.

2. The right to dispose of the goods is given in once for all goods that are part of the same statement.

For the application of this section, when a claim form including more than one article, spelled out relating to each article is considered as a separate statement.

Article 84 1. When accepting a declaration to customs means the birth of a customs debt, you can only grant the right to dispose of the goods subject to this declaration if the amount of the customs debt has been paid or secured. However, without prejudice to paragraph 2, this provision does not apply to the regime of temporary admission in partial exemption of the import rights.

2. When, in application of the provisions relating to the customs regime for which have been declared the goods, customs authorities require that it constitutes a guarantee, you can only grant the right to dispose of the goods for the customs regime considered after constitute the guarantee for these goods.

Article 85 Will take all the necessary measures, including confiscation and sale, with a view to regulating the status of the goods: a) that have not obtained the right to use: because it has not been able to carry out or not has continued the examination within the period fixed by the Customs authorities for reasons attributable to the declarant, or because they have not produced the documents the presentation of which is subordinated its implementation under the customs regime declared , or because the rights to import and export rights, according to the case, that should have been paid or guaranteed, have not been within the deadlines required, or because they have been subject to measures of prohibition or restriction;

b) that is not removed in the reasonable deadlines after it has been granted the right to have.

Article 86 1. In order to alleviate the compliance with the formalities and procedures respecting the regularity of the operations, the Customs authorities allow: a) the declaration mentioned in article 72 did not take some of the statements mentioned in section 1 of the same article or that do not attach any of the documents listed in paragraph 2 of the same article, or;

b) that can be sent in place of the Declaration referred to in article 72 a commercial or administrative document completed by a set of goods under the scheme in question, or;

c) that the Declaration of goods under the scheme in question is made by registration of the goods in the accounting entries; in this case, the Customs authorities may dispense the declarant to present the goods to customs.

The simplified declaration, administrative or commercial document or registration to accounting settlements should contain at least the stated necessary to identify the goods. The registration to the accounting entries must indicate the date on which it has been carried out.

2. Except in cases determined by a specific customs regulations, the declarant is obliged to deliver a complementary statement that may have a global character, newspaper or recapitulatiu.

3. supplementary declarations must be set up, with the simplified declarations referred to in paragraph 1, point a), b) or c), a unique and indivisible act with effect from the date of acceptance of the simplified declarations; in the case mentioned in paragraph 1, point (c)), the registration to accounting settlements has the same legal value as the acceptance of the Declaration referred to in article 72.

87 article when it makes the Declaration to customs using a computer procedure in the sense of article 71, point b), or by verbal statement, or by any other act in the sense of article 71, point c), articles 72 to 86 shall apply mutatis mutandis.

Article 88 1. Customs authorities, after granting the right to dispose of the goods, may proceed with the review of the Declaration.

2. The Customs authorities, ex officio or at the request of the declarant, after granting the right to dispose of the goods and in order to ensure the accuracy of the statements of the Declaration, can proceed to the control of the commercial documents and data relating to the import or export operations of goods of what it is. These controls can be exercise in declaring, in front of everyone directly or indirectly interested from a professional point of view for these operations, or before any other person that owns these documents and these data as a professional. These authorities can also proceed to control the goods, when it can still be present.

3. When, as a result of the revision of the Declaration or of the controls afterwards, it turns out that the provisions governing the customs regime of reference have been applied based on inaccurate or incomplete items, customs authorities, while respecting the provisions fixed, should take appropriate action to restore the situation taking into account the new elements available.

Section 2. The freely available Article 89 the free disposal involves: a) in respect of the goods of chapters 1 to 24 of SH, the performance of


the formalities set out in the import, as well as the application of the rate on consumption, legally due;

b) with respect to goods of chapters 25 to 97 of the SH, the free practice of such goods.

Article 90 1. By derogation of article 77, and to the extent that the right to import to which a commodity is subject is a right mentioned in article 16, point 10 and that there is a reduction of this type right after the date of acceptance of the Declaration of free disposal but before it has been granted the right to dispose of the goods , the application may require reporting of this type more favorably.

2. Section 1 is not of application when the right to dispose of the goods could not be given for reasons attributable to the declarant only.

91 article When the same issue is made up of goods with a different tariff classification and treatment of each of these goods in accordance with its tariff classification would mean, for the establishment of the statement, a job and expenditure were disproportionate to the amount of the import duties that were applied, the Customs authorities, to demand of declaring, they can accept the whole expedition will taxi tariff classification of goods subject to retaining the right to import more high.

Article 92 1. When the goods are put in freely available for the benefit of a right to import reduced or nil by reason of its use for purposes that individuals remain under customs surveillance. Customs surveillance is terminated when no longer apply, the conditions set for the granting of the right reduced or nil, when the goods are exported or destroyed, or when supported against payment of the rights due the use of the goods for purposes other than those prescribed for the application of the right to import reduced or null.

2. The articles 99 and 101 shall apply mutatis mutandis to the goods mentioned in paragraph 1.

Article 93 the goods placed in free disposal lose their customs status when: a) the Declaration of free provision overrides after the right to dispose, in accordance with article 76;

b) or the rights to import corresponding to these goods is reimbursed or reduced: in the framework of the system of inward in the form of a refund system, defective or non-conforming goods for good with the contract in accordance with article 229, well in the situations mentioned in article 230, when a refund or reduction is subordinate to the condition that the goods are imported , will reexportin or receive a customs destination that have the same effect.

Section 3. Suspensive customs regimes and economic regimes Article 94 1. In articles 95 to 101: a) when using the term "suspensive regime" it is understood that applies to the following schemes in the event that the goods do not have the status of free disposal: the bonded, the inward in the form of the suspension system, processing under customs control, temporary admission, customs and traffic;

b) when you use the term "economic customs regime", it is understood that applies to the following schemes: the bonded, the inward, the processing under customs control, temporary admission, and the passive perfection.

2. import goods Are goods that are under suspensive regime, as well as the goods concerned, in the framework of the inward, the refund system, of the formalities, among others, of freely available and provided in article 127.

3. Constitute goods in the initial state the import goods under the inward processing regime and under customs control have not undergone any operation of improvement or transformation.

Article 95 the resource in any economic customs regime is subordinate to the delivery of an authorization by the Customs authorities.

96 article without prejudice to the special conditions set out in the framework of the supplementary scheme in question, the authorization referred to in article 95, as well as mentioned in article 105, paragraph 1, is only granted: people who offer all the guarantees necessary for the proper development of the operations, and if the Customs authorities can ensure the monitoring and control of the scheme without having to put in place a disproportionate administrative device with respect to the economic interest in question.

Article 97 1. The conditions under which you use the chosen scheme are determined in the authorisation.

2. The holder of the permit is obliged to inform the Customs authorities of any element that befalls after having granted this permission and susceptible of having an impact on your maintenance or its content.

Article 98 in cases of particular economic importance determined by the regulations, any product or goods obtained from goods placed under a suspensive regime is considered to be placed under this regime.

Article 99 The Customs authorities can subordinate the implementation of goods under a suspensive regime to the establishment of a guarantee to ensure payment of the customs debt which may exist for these goods.

It is possible to envisage particular provisions relating to the provision of a guarantee in the context of a specific suspensive regime.

Article 100 1. Closes a suspensive economic regime when the goods placed under this regime or, if necessary, compensators products or processed products obtained under this scheme, they receive a new destination customs authorities accepted by customs.

2. The Customs authorities take all necessary measures in order to regulate the situation of the goods for which it has not closed the regime in the conditions.

Article 101 the rights and the obligations of the holder of a customs regime economically, in the conditions determined by the Customs authorities, can be transferred on to other people who meet the conditions required to benefit from the scheme in question.

Article 102 1. The "Customs transit" is the suspensive regime under which they are placed the goods circulating under customs control from one Customs Office to another Customs Office.

The conditions of execution of national Customs transit can be determined by regulatory provisions.

The traffic scheme applies without prejudice to the specific provisions


applicable to the movement of goods placed under a customs regime economically.

2. The provisions relating to the Community transit to that referred to in the EC Regulation 2913/92 of the Council of 12 October 1992, as well as the Regulation 2454/93 application of the Commission of 2 July 1993 shall apply mutatis mutandis to the transit of the goods referred to in chapters 25 to 97 of the SH, circulating between parts of the Customs Union EC-Andorra under the reservation of specific provisions decided in the framework of the Customs Union agreement EC-Andorra.

Article 103 1. The regime of customs deposit allows the storage in a customs deposit: a) of goods without being subject to import duties or commercial policy measures any;

b) of goods for which a specific regulation provides, by the fact of putting them into bonded, the benefit of related measures, in principle, with the export of goods.

2. It is understood by "bonded" any establishment or warehouse authorized by Customs authorities and subject to its control, in which the goods may be stored under the conditions set out in the provisions of application.

3. specific customs regulations determines the cases in which the goods referred to in paragraph 1 may be placed under the regime of customs deposit without being stored in a customs depot.

Article 104 The bonded can be a public or a private repository. Is meant by: "public" repository: a customs deposit that anyone can use to deposit goods there, "private": deposit a customs deposit to deposit goods on the part of the person depositing.

The "trustee" is the person authorized to manage the bonded.

The "dipositador" is the person bound by the Declaration of placing of goods under the Customs deposit or to which they have transferred the rights and obligations of that person.

Article 105 1. Fixed authorization the conditions in which they manage the bonded.

The administration of a bonded is subordinated to the delivery of an authorization by the Customs authorities, unless this Administration do not incur these customs authorities.

2. The person that you want to manage a customs deposit must make a written request with the indications necessary for the granting of the authorisation, mostly those that refer to the economic interest of the deposit.

3. The authorization shall be given only to persons established in the Principality of Andorra.

Article 106 the trustee is responsible for: a) ensure that the goods, during his stay at the bonded, not defugin the customs surveillance;

b) comply with the obligations arising from the storage of goods that are under customs regime of the deposit;

c) and observe the conditions that set the permission.

Article 107 1. By derogation of article 106, when the authorization refers to a public repository, it may provide that the responsibilities referred to in article 106, points) and/or b), concern exclusively to dipositador.

2. The dipositador is always responsible for the fulfilment of the obligations resulting from the placing of the goods under the customs regime of the deposit.

Article 108 the rights and the obligations of the depository can transfer, with the agreement of the Customs authorities, to another person.

109 article without prejudice to article 99, the Customs authorities may request the trustee to provide a guarantee in accordance with the responsibilities defined in article 106.

Article 110 The person designated by the Customs authorities should bring, in the manner accepted by these authorities, a record of goods all goods placed under customs regime of the deposit. This record is not required when the repository is managed by the Customs authorities.

Under the application of article 96, the Customs authorities may waive the registration of goods when the responsibilities mentioned in the article, 106 points) and/or b), concern exclusively to dipositador and that the implementation of the goods under this scheme is carried out based on a written statement as part of the normal procedure or an administrative document in accordance with article 86 paragraph 1, point b).

Article 111 1. When there is an economic interest, provided that the customs surveillance there is compromised, the Customs authorities may admit that: a) be stored in the premises of bonded goods other than those mentioned in article 103, paragraph 1, point b);

b) advanced operations are carried out under the regime of inward and in the conditions laid down by this regime;

c) will carry out transformations under the regime of processing under customs control and on the conditions laid down by this regime.

2. In the cases provided for in paragraph 1, the goods are not placed under the regime of customs deposit.

3. The Customs authorities may require the goods referred to in paragraph 1 to register in the register of goods provided for in article 110.

Article 112 the goods placed under the customs regime of the deposit must be taken into account, once they have been entered in bonded, in the register of goods provided for in article 110.

Article 113 the duration of the stay of the goods under the customs regime of the deposit is not limited.

However, in exceptional cases, the Customs authorities may set a deadline before the expiration of which the dipositador must give the goods a new customs destination.

Article 114 1. The import goods can receive usual manipulations aimed at guaranteeing their conservation, improve the presentation or the mercantile quality or prepare them for distribution or resale.

2. The treatment referred to in paragraph 1 must have been authorised in advance by the Customs authorities, which set the conditions in which these common manipulations can take place.

The provisions for the application of this code fix the usual manipulations of the list mentioned in paragraph 1.

Article 115 When the circumstances so warrant, goods placed under customs regime of deposit can be removed temporarily from the Customs deposit. This action must be authorized in advance by the Customs authorities in regulating the conditions under which they can remove the goods.

During his stay outside the Customs deposit, the goods will be subject to the manipulations mentioned in article 114 in the same


conditions.

Article 116 The Customs authorities may allow goods placed under customs regime of the deposit are transferred from a bonded to another.

Article 117 1. When a customs debt to import goods and the Customs value of such goods is based on the price actually paid or payable which includes the cost of warehousing and of preserving the goods while in the bonded, these costs should not be included in the Customs value, under the condition that they are different from the price actually paid or payable for the goods.

2. When this merchandise has received a usual manipulation in the sense of article 114, the type, the value in the custom duties and the amount to be considered for the determination of the amount of import rights are, in demand of declaring, that should be considered with regard to the goods, at the time mentioned in the article 208 , if they had not been manipulated.

3. When, in accordance with article 86, paragraph 1, point c), import the goods placed in free layout, the type, the value in the custom duties and the amount to be taken into consideration in accordance with article 208 are those relating to the goods at the time of being placed under the regime of customs deposit.

The first section applies under the condition that these elements of valuation have been recognized or admitted at the time of the implementation under the customs regime, and unless the interested party requests the application at the time of the birth of the customs debt.

The first section is applicable without prejudice to an a posteriori control under article 88.

Article 118 1. Without prejudice of article 119, the regime of customs territory permitted inward of the Principality of Andorra one or more advanced operations, to: a) import goods meant to be reexportades out of the customs territory of the Principality of Andorra with the way these products are commodities, without compensators are subject to import duties or commercial policy measures any.

b) goods placed in free disposal in the customs territory of the Principality of Andorra, with a refund or reduction of import duties if it is exported out of the customs territory of the Principality of Andorra with the product shape compensators.

2. It is understood by: a) "system of the suspension," the inward in the form provided for in paragraph 1, point a);

b) "refund system", the inward in the form provided for in paragraph 1, point b);

c) "advanced operations": the obratge of goods, including the Assembly, the Assembly, the adaptation to other goods, the transformation of goods, the repair of goods, including his return to the initial state and the fine tuning, as well as the use of some goods that are not found in the products, but which allow or facilitate the compensators to obtain these products, even if they disappear completely during use;

d) "products compensators", all products that result from operations improvement;

e) "equivalent goods", the goods used in place of the import goods for the manufacture of the products compensators;

f) "type of performance," the amount or the percentage of compensators products obtained in the perfecting of a certain amount of import goods.

Article 119 1. When we meet the conditions set out in section 2 and with the reservation of paragraph 4, the Customs authorities allow: a) the compensators products obtained from equivalent goods;

b) the products obtained from the equivalent goods compensators are imported outside of the Principality of Andorra to the import of goods from import.

2. equivalent goods must have the same quality and the same characteristics as the import goods. However, it can be admitted that in some cases individuals previously authorized by the Customs equivalent goods are in a more advanced stage of manufacture than the import goods.

3. In case of application of paragraph 1, the import goods are in the customs status of goods equivalent, and these, in the customs status of the import goods.

4. When applying paragraph 1, point b), and compensators products are subject to export duties if they are not exported or reexporten in the framework of an operation of inward, the holder of the authorization must constitute a guarantee for the payment of these rights in the event that the importation of the goods does not import made in the agreed period.

5. The measures designed to prohibit recourse to the provisions of paragraph 1, to subordinate it to certain conditions, or to provide it can be established by regulations.

Article 120 the inward licensing is delivered on demand of the person who performs or for advanced operations.

Article 121 the authorization is only granted: a) to the people established in the Principality of Andorra. Although, when it comes to non-commercial imports, you can grant permission to persons established outside the Principality of Andorra;

b) when, without prejudice to the use of the goods referred to in article 118, paragraph 2, point c) latest script, it is possible to identify the import goods in the products or compensators, in the case mentioned in article 119, when it is possible to check that the conditions laid down for the equivalent goods are met;

c) when the regime of inward can contribute to create more favourable conditions for the export or re-export of the products, provided that the essential interests of the producers compensators in the Principality of Andorra are not harmed.

Article 122 1. The Customs authorities determine the period in which the products compensators have to export, re-export, or should have received another customs destination. This period is determined taking into account the duration required for the implementation of operations improvement and for the departure of the products compensators.

2. The deadline is calculated from the date on which the import goods are put under the regime of the inward. The Customs authorities may extend on demand, duly justified, of the holder of the authorization.

For reasons of simplification, it may be decided that the terms that begin in the


course of a civil month or quarter expire on the last day, according to the case, a civil month or of a subsequent quarter.

3. In case of application of article 119, paragraph 1, point b), customs authorities fix the period during which the import goods must be declared to the customs regime. This period is counted from the date of acceptance of the Declaration of exportation of the products obtained from the corresponding equivalent goods compensators.

Article 123 1. The Customs authorities fix, or the type of performance of the operation, or, if applicable, the way to determine this. The type of return is determined in accordance with the actual conditions in which it is made or is to make the improvement.

2. When the circumstances justify it, and especially when it comes to advanced operations made traditionally in well defined technical conditions involving goods of features i get constant quality compensators products sensibly constant, the Customs may accept a stipulated rate of return based on actual data previously this option was.

Article 124 1. With the reservation of article 125, when a customs debt, the amount of that debt shall be determined based on the elements of its own appraisal of the import goods at the time of acceptance of the Declaration of placing of these goods under the inward.

2. When the import goods fulfilled, at the time referred to in paragraph 1, the conditions to benefit from preferential tariff treatment in the framework of tariff quotas or tariff ceilings, these goods can benefit from preferential tariff treatment eventually planned for identical goods at the time of acceptance of the Declaration of free disposal.

Article 125 For repeal of article 124, the compensators products: a) are subject to the rights to import that are own when put in freely available and included in the list for customs authorities appropriate always decretada proportionally to the exported part of the compensators products that do not appear in this list. However, the holder of the authorization may ask for the valuation of such products under the conditions set by article 124, b) are subjected to the import duties determined according to the rules applicable in the framework of the customs regime in question or in the area of zona franca or deposit for free if they have been placed under the suspensive regime or in a free zone or in the tank for free.

However: you may ask the taxation in accordance with article 124, in case that the products received one of the compensators to the customs mentioned above other than processing under customs control, the amount of the import duties must be at least equal to that determined in article 124;

c) may be subject to the rules of valuation provided for in the framework of the system for processing under customs control, if the import merchandise has been put into this scheme;

d) favourable tariff treatment benefit by reason of their particular destination when it is anticipated that treatment for identical goods imported;

e) pets allowed in excess of the rights to import when the customs regulations provides for a franchise with respect to identical goods imported.

Article 126 1. All or a portion of the products or compensators of goods in the State can be exported temporarily with a view to additional refinement operations have been done outside of the customs territory of the Principality of Andorra, with the reservation of the delivery of an authorization by the Customs authorities, in accordance with the conditions established by the provisions relating to passive perfection.

2. When a customs debt in respect of the products reimportats, you have to register: a) for the products the goods or compensators in the State mentioned in paragraph 1, the rights to import calculated in accordance with articles 124 and 125, and, b) for the products reimportats after the improvement outside the territory of the Principality of Andorra customs, import rights, the amount of which is calculated in accordance with the provisions relating to the regime of passive perfection under the same conditions as if the products exported within the framework of the latter regime had been released freely available before export.

Article 127 the recourse to the system of reimbursement is possible for all goods, with the exception that at the time of acceptance of the Declaration of free disposal: they are subject to quantitative import restrictions, are likely to benefit from a tariff measure within the framework of contingents.

128 1 article. The Declaration of freely available must indicate that they use the refund system, as well as the reference to the authorization.

2. On demand of the Customs authorities, it has to attach this authorization to the Declaration of freely available.

Article 129 In the framework of the system of reimbursement, do not apply article 119, paragraph 1, point b), and paragraphs 3 and 4, article 122, paragraph 3, article 124 and article 132.

Article 130 A temporary export of products compensators, carried out in accordance with article 126, paragraph 1, is not considered an export within the meaning of article 131, unless the products are not reimportin in the Principality of Andorra within the deadlines set.

Article 131 1. The holder of the authorization may ask for a refund or reduction of the rights to import if it establishes to the satisfaction of the Customs authorities, that the import goods placed in free disposal under the system of reimbursement have been, in the form of products or compensators of goods in the State: either exporting it, or whether it is placed, with a view to being subsequently reexportades under the regime of bonded, temporary admission, the inward,-suspension system-or in free zone or free deposit, and, on the other hand, they have respected all conditions of use of the scheme.

2. In order to receive a customs destination referred to in paragraph 1, second indent, the compensators products or goods in the State are not considered to be made in freely available.

3. The period during which it has to submit an application for refund is determined regulatory way.

4. When products or goods compensators in the State, placed under a


Customs regime or in a free zone or in a repository for free according to the provisions of paragraph 1, are put in freely available and without prejudice to article 125, point b) it is considered that the amount of import duties repaid or reduced the customs debt.

5. article 125, point a), apply mutatis mutandis to determine the amount of import rights that must repay or by which should extend the payment.

Article 132 the scheme can also be applied inward using the system of suspension, so that the compensators products benefit from the exemption of rights to export of which would be subject to identical products obtained from goods in freely available instead of the import goods.

Article 133 in) the system of transformation under customs control allows you to deal in the territory of the Principality of Andorra customs import goods for operations in modificarien the type or State without being subject to import duties or commercial policy measures any and also allows to put in freely available, with the rights to import their own , the result of these operations. These products are called "processed products".

b) the provisions of the present Code determine the list of cases in which you can apply the transformation under customs control.

Article 134 the authorisation of processing under customs control is delivered on demand of the person who made or does it carry out the transformation.

Article 135: authorization is granted Only to persons established in the Principality) of Andorra;

b) if the goods can be identified in the processed products of import;

c) if the type or State of the goods at the time of its implementation under the regime can no longer be economically restored after processing;

d) if the resource to the regime may not have as a consequence that will distract us from the effects of the rules on origin and quantitative restrictions applicable to the imported goods;

e) If you meet the necessary conditions so that the scheme can help to encourage the creation or maintenance of a transformation of goods to the Principality of Andorra without harming the essential interests of Andorran similar goods producers.

Article 136 article 122, paragraphs 1 and 2, and article 123 shall apply mutatis mutandis.

Article 137 When a customs debt for goods in the State or products that are in an intermediate stage of processing with regard to the authorization, the amount of that debt shall be determined on the basis of the taxation elements of the import goods at the time of acceptance of the Declaration of placing of these goods under regime of transformation under customs control.

Article 138 1. If the import goods fulfilled, at the time of their placing under the regime of transformation under customs control, the conditions to benefit from preferential tariff treatment and the same preferential tariff treatment is applicable to products identical to the processed products released freely available, the rights to import that processed products are subject are calculated retaining the tax rate of the applicable law within the framework of the above mentioned treatment.

2. If the preferential tariff treatment referred to in paragraph 1 it is planned to import goods in the framework of tariff quotas or tariff ceilings, the application of the tax rate of the right mentioned in paragraph 1 with regard to processed products is also subject to the condition that this preferential tariff treatment is applicable to the import goods at the time of accepting the Declaration of freely available. In this case, the quantity of import goods that have participated in the manufacture of the processed products released freely available is charged to tariff quotas or ceilings in force at the time of accepting the Declaration of freely available and will not proceed to impute the quota or tariff ceilings opened for products identical to the processed products.

Article 139 The temporary admission regime allows the use in the customs territory of the Principality of Andorra, with total or partial exemption from import duties and without being subject to any commercial policy measures, import goods meant to be reexportades, without having been modified, except for your normal depreciation as a result of the use that has been made.

Article 140 the temporary admission permit is delivered on demand of the person using or do use these goods.

Article 141 The Customs authorities present the granting of temporary admission regime when it is impossible to ensure the identification of the import goods.

However, the Customs authorities may authorize the temporary admission regime without proceeding to the identification of the goods, when, taking into account the nature of the goods or the nature of the operations to be carried out, the absence of identification measures is not liable to lead to abuse of the system.

Article 142 1. The Customs authorities fix the period in which the import goods must have been reexportades or must have received a new customs destination. This period should be sufficient to meet the purpose of the use is authorized.

2. The term of stay of goods under the temporary admission regime is twenty-four months. However, the Customs authorities may fix, in accordance with the interested party, shorter deadlines.

3. When it is justified by exceptional circumstances, customs authorities may extend, on demand of the interested party, within reasonable limits, the terms mentioned in paragraphs 1 and 2 in order to allow the use is authorized.

Article 143 1. The regulations will determine the cases and conditions to benefit from the regime of temporary admission in total exemption from import duties.

2. The benefit of the temporary admission regime in partial exemption of the rights to import has agreed to import goods that are not mentioned in paragraph 1 or that are mentioned does not meet all the conditions laid down for the granting of temporary admission in total exoneration.

3. The list of goods excluded from the opportunity to benefit from the scheme


of the temporary admission in partial exemption of the rights to import, as well as the conditions under which you can apply for this regime, we can determine regulatory way.

Article 144 1. The amount of import duties payable for the goods under the temporary admission regime in partial exemption of the import rights is fixed at 3% per month or fraction of a month during which the goods are placed under the temporary admission regime in partial exemption of the amount of the rights that should be collected for these goods if they had been placed on freely available as of the date on which they were placed under the

regime of temporary admission.

2. The amount to raise the rights to import must not be higher than that should be raised in the case of freely available to the date they were placed under the temporary admission regime, without considering the interests will eventually apply.

3. The transfer of the rights and the obligations deriving from the regime of temporary admission in accordance with article 101 does not imply that you have to apply the same system of exemption for each of the periods of use to consider.

4. When the transfer referred to in paragraph 3 is made with the system of partial exemption for the two owners of the scheme in the course of the same month, the holder is the debtor of the amount of the preceding rights to import due to the whole of this month.

Article 145 1. When a customs debt for import goods, the amount of that debt shall be determined based on the elements of valuation of these goods at the time of acceptance of the Declaration of implementation under the regime of temporary admission. However, when it is provided in article 143, paragraph 1, the amount of the debt shall be determined on the basis of the elements of valuation of these goods at the time provided for in article 208.

2. When, for a reason other than the placing under the regime of temporary admission in partial exemption of the rights to import, a customs debt for goods placed under this regime, the amount of the customs debt is equal to the difference between the amount of the rights determined in application of paragraph 1 above and that is due in application of article 144.

Article 146 1. The scheme allows passive perfection, without prejudice to the specific provisions applicable to the trading system planned standards in articles 154 to 158 and in article 126, temporarily exported goods in freely available outside the customs territory of the Principality of Andorra in order to subject them to perfection and operations to benefit from total or partial exemption from import duties for products resulting from these operations at the time of their Declaration of implementation freely available.

2. The temporary export of goods in freely available involves the application of the rights to export, of any commercial policy measures and other formalities provided for in the exit out of the customs territory of the Principality of Andorra.

3. It is understood by: a) "temporary export goods": the goods in freely available under the regime of passive perfection;

b) "advanced operations": operations mentioned in article 118, paragraph 2, point c), first, second and third indents;

c) "compensators products": all products resulting from advanced operations;

d) "type of performance": the amount or the percentage of compensators products obtained in the course of perfecting a set amount of temporary export goods.

Article 147 1. Cannot be put under regime of passive perfection goods in freely available: the export of which gives rise to a refund or to a reduction of the rights to the import;

that, prior to their export, had been placed on freely available in total exemption of these rights by reason of your use particular purposes so long as remain applicable the conditions set for the granting of this exemption.

2. However, and so you can determine the regulatory derogacions section 1, second indent.

Article 148 1. The authorization of passive perfection is given on demand of the person who does perform advanced operations.

2. By derogation from paragraph 1, can be granted the benefit of the improvement scheme liabilities to another person when the advanced operation consists in incorporating those goods into goods obtained outside the Principality of Andorra and imported as compensators, to the extent that the appeal to the regime will contribute to promote the sale of goods for export, without affecting the essential interests of Andorran producers of products identical or similar to the products imported compensators.

Article 149 Will grant the authorization only: a) to persons established in the Principality of Andorra;

b) when it is estimated that it will be possible to establish that the products application result will be the compensators of the temporary export goods;

c) provided that the granting of the benefit of the improvement scheme liabilities not can damage severely the essential interests of Andorran transformers.

Article 150 1. The Customs authorities fix, in accordance with the provisions of application, a period during which the products compensators must be reimportats to the customs territory of the Principality of Andorra. Can extend to duly justified demand of the holder of the authorization.

2. The Customs authorities fix, in accordance with the provisions of application, the type of performance of the operation, or, if applicable, the way to determine this.

Article 151 1. The total or partial exemption from import duties provided for in article 152, paragraph 1, are only granted when the products compensators are declared to be released freely available on behalf or for the account of: a) the holder of the authorization;

b) or any other person established in the Principality of Andorra with the condition that you have obtained the consent of the holder of the authorization and provided that they comply with the conditions of the authorization.

2. The total or partial exemption from import duties provided for in article 152, paragraph 1, shall not be granted when one of the conditions or obligations relating to the regime of passive perfection is not fulfilled, unless it is established that the failures have not had any real consequence in the correct operation of this customs regime.

Article 152


1. The total or partial exemption from import duties provided for in article 146 is to deduct from the amount of the import duties relating to the products in the amount freely available compensators of the rights to import that are applied on the same date to the temporary export goods if they had imported to the territory of the Principality of Andorra from the country in which they have been the subject of the operation or the last operation of improvement.

2. The amount to be deducted under paragraph (1) is calculated according to the amount and type of the goods in question from the date of acceptance of the Declaration of their placing under the regime of passive perfection based on the other elements of valuation that can be applied from the date of acceptance of free disposal of products compensators.

The value of the temporary export goods is what is considered for these goods at the time of the determination of the Customs value of the products in accordance with article 42 compensators, paragraph 1, point b) and), or, if you can't determine the value in this way, the difference between the value of the goods to customs compensators and the costs of improvement determined by reasonable means.

However: some taxes, under the conditions defined in the regulatory provisions eventually of application, are not taken into account for the calculation of the amount to be deducted;

When, before the start under the regime of passive perfection, the temporary export goods have been placed on freely available for the benefit of a tax rate reduced by reason of your use private purposes and as long as remain applicable the conditions set for the granting of the reduced rate, the amount to be deducted is the amount of the import duties actually paid at the time of the freely available.

3. If the temporary export goods can benefit, at the time of the freely available, a reduced tax rate or void by reason of a particular destination, this tax rate reduced or null is taken into account to the extent that the goods have been subject, in the country in which the operation has been carried out or the last operation improvement , of the same operations that planned for a posting like this.

4. When the products benefiting from preferential tariff measures compensators in the sense of article 30, paragraph 3, point d) or e) and this measure exists for the goods with the same tariff classification as the temporary export goods, the tax rate of import rights which must be considered to establish the amount to be deducted under paragraph (1) is that which would apply if the temporary export goods to meet the conditions under which You can apply this preferential measure.

Article 153 1. When the advanced operation has as its aim the repair of temporary export goods, its implementation freely available is done with total exemption of import rights, if it is established to the satisfaction of the Customs authorities, that the repair has been carried out free of charge, whether for reasons of contractual obligations or legal obligations of warranty, whether as a result of the existence of a defect of manufacture.

The preceding paragraph does not apply when it has already been taken into account the faulty State at the time of the first Inn in free disposal of the goods.

2. When the operation of improvement has as an object the repair of the temporary export goods and such repair is onerous, the partial exemption of import rights, provided for in article 146, consists in determining the amount of the applicable rights on the basis of the valuation items that affect the products compensators on the date of acceptance of the Declaration of free disposal of the same , and considering how value to customs, an amount equal to the cost of repair, provided that these costs constitute the only provision of the holder of the authorization, and are not influenced by links between this and the operator.

3. By derogation to article 152, regulatory provisions can determine the cases and conditions in which the operation of free disposal of goods as a result of an operation of passive perfection can be made, using as the basis of valuation for the application of the customs tariff, the cost of the improvement.

Article 154 1. Under the terms of the present article to the article 159 included, applicable in addition to the preceding provisions, the system exchanges standards allows the replacement of imported goods, called hereafter "replacement product", for a product compensator.

2. The Customs authorities allow the resource to the system of standard exchanges when the operation of improvement consists of a repair of goods in freely available.

3. Without prejudice to article 159, the provisions applicable to products compensators are applied equally to the replacement products.

4. The Customs authorities allow the replacement products to be imported, in accordance with the provisions the provisions of application, prior to the export of goods of temporary export.

The advance import of a replacement product leads to the establishment of a guarantee to cover the amount of import rights.

Article 155 1. The replacement products are to be taken up in the same tariff classification, be of the same commercial quality and possess the same technical characteristics as the temporary export goods if the latter they would have done the repair scheduled.

2. When the temporary export goods have been used before export, the replacement products must also have been used and may not be new products.

The Customs authorities may, however, grant derogacions to this rule if it has been delivered free of charge the replacement product, because of a contractual or legal obligation of warranty, or as a result of a manufacturing defect.

Article 156 standard Exchange is only supported when it is possible to check that they comply with the conditions set in article 155.

Article 157 1. In case of early import, export of goods of export


temporary should be made within a period of two months, calculated from the date of acceptance by the Customs authorities of the Declaration of free provision of replacement products.

2. However, when it is justified by exceptional circumstances, customs authorities may, at the demand of the applicant, extend, in reasonable limits, the period mentioned in paragraph 1.

Article 158 in case of advance import and when it applies to article 152, the amount to be deducted shall be determined in accordance with the elements of valuation applicable to the temporary export goods on the date of acceptance of the Declaration of their placing under this regime.

Article 159 article 148, paragraph 2 and article 149, point b) do not apply in the context of standard Exchange.

Article 160 the procedures foreseen in the framework of passive perfection are of application, too, to the establishment of any tariff not measures of commercial policy.

Section 4. Export Article 161 1. The scheme allows you to export the output of goods in freely available outside the customs territory of the Principality of Andorra.

Export involves the application of the formalities provided for in this output, including any commercial policy measures and, if appropriate, of the rights to export.

2. With the exception of goods placed under the regime of passive perfection or under the regime of the traffic, any goods destined to be exported freely available should be placed under the export regime.

3. The customs authority shall determine, in accordance with the provisions of application, the cases and conditions in which the goods leave the customs territory of the Principality of Andorra does not require an export declaration.

Article 162 of the right to dispose of the goods for export is granted on the condition that the goods in question leave the customs territory of the Principality of Andorra in the same State they were at the time of acceptance of the export declaration.

Chapter III. The other customs destinations section 1. The zones and the deposits Article 163 francs The zones and the deposits are parts of the customs territory of the Frankish Principality of Andorra or local customs in the territory of the Principality of Andorra, separated from the rest of this in which: a) the import goods are considered, with a view to the application of the rights to import and of any commercial policy measures in the import , as if it were in the customs territory of the Principality of Andorra, to the extent that it is not spinning freely available, or matching another Customs regime, or whether they are used or consumed under conditions other than those provided in the customs regulations;

b) goods freely available for which there is a specific regulation, provided that such regulations are established, it will benefit, because their starting zone or on consignment for free, of measures relating, in principle, to the export of the goods.

Article 164 1. The Government may constitute parts of the customs territory in zones or authorize the creation of deposits francs.

2. The zones are closed. The Government defines each area geographically and fixed points of access and exit of each free zone or tank for free.

Article 165 1. The boundaries and points of access in and out of the zone and of deposits francs are subject to the surveillance of the Customs authorities.

2. Persons and means of transport entering a free zone or in a free or leave can be subject to customs control.

3. You can prohibit access to the free zone or the deposit for free to people who do not offer all the guarantees necessary regarding the provisions set out in the present code.

4. The Customs authorities can control the goods entering a free zone or in a repository for free, which adhere to it or leave. In order to allow this control, you must submit to the Customs authorities or otherwise make available, any person designated for this purpose by the Customs authorities, a copy of the transport document must accompany the goods at the time of entering or exiting.

When this control is required, the goods must be put at the disposal of the Customs authorities.

Article 166 1. The Customs authorities may designate zones, within which the formalities and customs controls are carried out and in which the provisions concerning customs debt applied in accordance with the scheme of the Customs deposit.

Articles 168, 173 and 176 do not apply in the zones designated in this way.

2. The zones designated in accordance with paragraph (1) are not considered as zones within the meaning of articles 47, 48 and 199.

The references that are made in the zones in other areas of the legislation are not considered as references to the zones treated in this article.

Article 167 The Customs authorities may require that goods placed in a free zone or in a repository for free that present a danger, they are susceptible to alter the other goods or who need, for other reasons, private facilities, local matching fitted especially to receive them.

Article 168 1. Without prejudice to article 165, section 4, the entry in the free zone or the free deposit of goods does not lead either to their presentation to customs authorities or to the delivery of a declaration to customs.

2. only must be submitted to the Customs authorities and follow the customs formalities provided for goods that are under customs regime) in and the free zone or in a repository for free would lead to the closure of this regime; However, the presentation is not necessary if you supported a waiver from the obligation to present the goods in the framework of the customs regime in question;

b) have received a decision to grant a refund or a reduction of the rights to the import license for the implementation of these goods in free zone or on consignment for free;

c) benefit from the measures referred to in article 163, point b).

3. The Customs authorities may require that they be given the goods subject to export duties or other provisions governing the export.

4. The Customs authorities certify, on demand of the interested party, the customs status of goods placed in a free zone or free tank.

Article 169 the duration of the stay of the goods in zones or deposits francs is not limited.

Article 170


1. Under the conditions set out in the present Code, authorises in free zone or on consignment for free any activity of industrial or commercial nature or of provision of services. The exercise of these activities must be notified in advance to the Customs authorities.

2. The Customs authorities may provide some prohibitions or limitations on the activities mentioned in paragraph 1, taking into account the nature of the goods on which it carried out these activities or the need for customs surveillance.

3. The Customs authorities may prohibit the exercise of an activity in a free zone or a free people who do not offer the necessary guarantees for the fulfillment of the provisions stipulated by the present code.

Article 171 The import goods placed in free zone or on consignment for free, during his stay in free zone or on consignment for free, they can be placed freely available: a) in, on the conditions laid down by this regime and for the article 175;

b) receive the usual manipulations mentioned in article 114, paragraph 1, without authorization;

c) be placed under the inward in the conditions laid down by this regime;

d) be placed under the regime of transformation under customs control under the conditions foreseen by this regime;

e) be placed under the temporary admission regime in the conditions laid down by this regime;

f) be abandoned in accordance with article 178;

g) be destroyed, provided that the interested party provide to the Customs authorities with all the information that they believe necessary.

When the goods are placed in the schemes mentioned in points c), d) or e), the Government can adapt, to conform to the conditions of operation and customs surveillance of the zones or deposits francs, the modalities of control provided on the subject.

Article 172 1. When the article 171 does not apply, the goods for import and the goods placed in free disposal mentioned in article 163, point b), cannot be neither consume nor use the zones or in the deposits francs.

2. Without prejudice to the provisions applicable to products for supplies and to the extent that the regime in question permitted, paragraph 1 applies without prejudice to the use or consumption of goods that, in the case of freely available or of temporary admission, would not be subject to the application of the rights to import or to commercial policy measures will eventually apply. In this case, it is not required a statement of freely available or temporary admission.

However, a statement is required in the case of these goods will have to impute to a quota or ceiling.

Article 173 1. Any person who carries out an activity, it's storage, of obratge or of transformation, of sale or purchase of goods in a free zone or in a repository for free, in the form approved by the Customs authorities, it has to keep track of goods. From entering the premises of that person, the goods must appear in this record of merchandise, which should allow the Customs authorities to identify the goods and register their movements.

2. in case of transfer of goods in a free zone, the documents relating to these goods must be at the disposal of the Customs authorities.

The storage of short-lived, inherent in change, is considered part of the transfer.

174 article without prejudice to the specific provisions adopted within the framework of specific customs regulations, goods leaving a free zone or a free deposit can be exported or reexportades outside of the customs territory of the Principality of Andorra.

Article 175 1. When a customs debt for a commodity import and when the Customs value of the goods is based on a price actually paid or payable which includes the cost of warehousing and of preserving the goods during their stay at the free zone or the free deposit, these costs have not been included in the Customs value , on the condition that they are different from the price actually paid or payable for the goods.

2. When the goods has been subject to usual manipulations, in free zone or on consignment for free, in the sense of article 114, paragraph 1, the type, the value in the custom duties and the amount to be considered in determining the amount of import rights are, to demand of the declarant and provided that such manipulations have had an authorization issued in accordance with paragraph 2 of the article mentioned , which should be considered with regard to the goods, at the time referred to in article 208, if it has not been tampered with.

Article 176 in the case of reintroduction of goods in the customs territory of the Principality of Andorra or putting them under customs regime, you can use the certificate mentioned in article 168, paragraph 4, to test the customs status of the goods.

Article 177 customs authorities should check that the provisions on export or re-export are respected when the goods are exported or reexporten from a free zone or a deposit for free.

Section 2. Re-export, destruction and neglect 178 1 Article. The import goods may be: reexportades outside the customs territory of the Principality of Andorra, destroyed, abandoned to the benefit of the Andorran public treasure.

2. Re-export entails, as appropriate, the application of the formalities provided for the departure of the goods, including commercial policy measures will eventually apply.

3. The re-export or destruction will be notified in advance to the Customs authorities. The Customs authorities prohibit the re-export formalities when they provide or the measures referred to in paragraph 2. When there are goods that, during their stay in the customs territory of the Principality of Andorra were placed under customs regime economically, are intended to be reexportades, you have to deposit a declaration to customs in accordance to articles 69 to 86.

In this case it applies to article 161, paragraph 3.

The abandonment is done in accordance with the provisions of the present code.

4. The destruction or neglect should not entail any expense for the public Treasury.

5. the waste and the waste that can result from the destruction must receive a customs destination is determined by the provisions of the present code. Remain under customs supervision until the time provided for in article 47, paragraph (2).


Title VI. Goods leaving the customs territory of the Principality of Andorra Article 179 the goods coming out of the customs territory of the Principality of Andorra are subject to customs surveillance. Can be controlled by the Customs authorities in accordance with the provisions in force. Have to leave this territory using, where appropriate, the Customs authorities determined and we have to make in accordance with the modalities they fix, in accordance with the provisions of application.

Title VII. Privileged operations chapter i. franchises Article 180 cases in which, for particular circumstances, is granted a franchise of the rights to the import or export rights, determine legally.

Chapter II. Goods in return Article 181 1. The goods that once exported outside the customs territory of the Principality of Andorra, it reintrodueixen and they get in free disposal, within a period of three years, on demand of the interested party, they are exonerated, of the rights to import.

However: a period of three years can be surpassed in particular circumstances;

When, prior to their export out of the customs territory of the Principality of Andorra, the goods in return, put in freely available for the benefit of a right to import reduced or nil by reason of its use for individuals, you can only grant the exemption mentioned in section 1 on the condition that they receive back the same use.

When the goods in question do not receive the same use, the amount of import duties to which they are subject will rest the amount eventually paid at the time of its first implementation freely available. If the latter is greater than the amount that results from the free disposal of the returned goods, we will not grant any refund.

2. not to be granted exemption of import duties provided for in paragraph 1 for: a) the goods exported outside the customs territory of the Principality of Andorra within the framework of the improvement scheme liabilities, unless these goods are still in the same State in which they were exported;

b) goods subject to regulations in force in the Principality of Andorra that involves their export goods of a particular country.

Article 182 1. Exemption is granted only the rights to import mentioned in article 181 to the extent that the goods are reimportades in the same State in which they were exported.

2. The cases and conditions in which they can repeal this condition can be determined by the regulations.

Article 183 articles 181 and 182 are applied mutatis mutandis to the products originally exported compensators or reexportats after a regime of inward.

The amount of the import duties legally due is determined according to the rules applicable in the framework of the system of inward. It is considered date of freely available, the date of re-export of the products compensators.

Title VIII. Customs debt and the amount of the customs debt guarantee. Article 184 1. When, in application of the customs rules, the Customs authorities require the provision of a guarantee to ensure payment of a customs debt, this guarantee must be submitted by the debtor or by the person susceptible to become it.

2. The Customs authorities may only require the Constitution of a single guarantee for a customs debt.

3. The Customs authorities may allow the guarantee constitutes a third party instead of the person to whom this guarantee is required.

4. Does not require any warranty when the debtor or the person susceptible of becoming it is a public administration.

5. The Customs authorities may not require the provision of the guarantee when the amount to ensure it does not exceed 500 euros.

Article 185 1. When the customs regulations provides for the Constitution of a guarantee for the doctor, this guarantee is required, if the Customs authorities they love each other, to the extent that the payment, on the terms stipulated, a customs debt born or susceptible of being born is not guaranteed with all certainty.

When not required the guarantee mentioned in the first paragraph, the Customs authorities, however, can apply to the person mentioned in the article 184, paragraph 1, that commit to comply with the obligations which this person has legally.

2. You can require the guarantee referred to in paragraph 1: in the moment in which it applies the regulations which provides for the possibility of requiring the provision of a guarantee of this kind, or at any time subsequently that the Customs authorities confirmed that the payment terms stipulated in the customs debt born or susceptible of being born is not guaranteed with all certainty.

Article 186 to demand of the person mentioned in the article 184, paragraphs 1 or 3, the Customs authorities may allow it constitutes a global guarantee to cover operations that generate or can generate this customs debt.

Article 187 1. When the customs regulations provides for the Constitution of a guarantee for compulsory, and under reserve of the individual provisions set out in the regulations for the Customs transit regime, customs authorities fix the amount of such guarantee at a level equal to the precise amount of the customs debt or of the customs debt in question, if that amount can be determined to be safely in the time that is required to guarantee at the higher amount, estimated by the Customs authorities, of the customs debt or of Customs debts born or susceptible of being born in the other cases.

In the case of a global guarantee constituted by customs debt the sum of which varies over time, the amount of such guarantee shall be set at a level that will allow them to meet at all times the amount of the customs debt in question.

2. When the customs regulations provides for the Constitution of a guarantee for customs authorities so require, these optional and fix the amount of the guarantee in such a way that this level does not exceed the stipulated in paragraph 1.

3. The customs authority, in accordance with the conditions of application, determines the cases and conditions in which they may constitute a warranty stipulated.

Article 188 the guarantee may be made up of: a cash deposit or a deposit.

Article 189 1. The cash deposit must be made in the currency used in the public accounting of the Principality of Andorra.

Is calculated on a cash deposit: the delivery of a cheque the payment of which is guaranteed by the body that issued, accepted by the Customs authorities,


the delivery of any other title you have power liberating and recognized by these authorities.

2. The cash deposit or assimilated must be constituted in accordance with the provisions in force in the Principality of Andorra.

Article 190 The purposes you must commit, in writing, to pay jointly with the debtor the secured amount of the customs debt, the payment of which it becomes enforceable.

The purposes is a third person authorized by the Customs authorities, the Customs authorities may refuse to accept the proposed purposes when this does not guarantee a safe way the customs debt on the terms stipulated.

Article 191 of the person who has to deliver the warranty you can choose freely between the types of provision of this guarantee provided for in article 188.

However, the Customs authorities may refuse to accept the type of guarantee proposed where it is incompatible with the proper functioning of the customs regime of reference. The Customs authorities may require that the type of guarantee chosen be maintained for a certain period.

192 article customs authorities can accept the type of guarantee other than those of article 188 if these guys guarantee so equivalent payment of customs debt.

The Customs authorities reject the guarantees proposed by the debtor when it seems that guarantees of a safe way the customs debt payment.

Article 193 When customs authorities confirmed that the guarantee provided does not guarantee at all or no longer guarantees safely or complete the payment of the customs debt within the terms provided, require the person referred to in article 184 paragraph 1, your choice of the latter, the delivery of an additional guarantee, or the replacement of the initial guarantee to a new warranty.

Article 194 1. Cannot release the guarantee if the customs debt which has not been cleared or is susceptible of being born. When the customs debt has been removed or is no longer susceptible to be born, the warranty is immediately released.

2. When the customs debt has been partially cleared or is no longer susceptible to be born to a part of the amount which has been secured, the guarantee is made up, on demand of the interested party, released in part as a result, unless the amount involved does not justify.

Chapter II. The birth of customs debt Article 195 1. A customs debt on importation is born by: a) the free disposal of goods that are subject to rights to import, b) or start in the Principality of Andorra of such goods under the temporary admission regime in partial exemption of the import rights.

2. The customs debt arises at the time of acceptance of the Declaration for customs.

3. The debtor is the declarant. In the case of indirect representation, the person on the account, which makes the Declaration to Customs is equally indebted.

When you set a declaration to customs by one of the schemes mentioned in paragraph (1), based on data that will lead to the fact that the rights legally due will not be raised completely or partially, the people who have provided this data, necessary for the establishment of the Declaration, taking or having to have reasonably aware that these data were false , can be equally considered debts.

Article 196 1. A debt on importation was born as a result of irregular introduction in the territory of the Principality of Andorra customs of goods subject to import duties.

In the sense of the present article, it is understood by "irregular introduction" any introduction desvirtuï the articles 48 to 51 and 174.

2. The customs debt arises at the moment of the introduction is irregular.

3. The debtors are: the person who has proceeded to this introduction irregular, the people who have participated in this introduction knowing or having to know that it was irregular, those who have purchased or taken into custody the goods in question and who were aware or should reasonably know at the time that they purchase or receive this commodity that it was a merchandise entered irregularly.

Article 197 1. A customs debt on importation is born to the theft at the customs surveillance of goods subject to import duties.

2. The customs debt arises at the time of the theft of the goods in the customs surveillance.

3. The debtors are: the person who has stolen the goods in the customs surveillance, people who have participated in this theft knowing or having to know that it was a commodity paid once to customs surveillance, those that have purchased or taken into custody the goods in question and who were aware or should reasonably know at the time that they purchase or receive this commodity that it was a commodity paid once to customs surveillance , and if applicable, the person who has to fulfil the obligations involved in temporary deposit of the goods or the use of the customs regime under which will put this merchandise.

Article 198 1. A customs debt on importation is born by: a) the breach of one of the obligations that entails for a commodity subject to the rights to import their stay in a temporary repository or the use of the customs regime under which it was put.

b) or non-one of the conditions set for the implementation of a commodity under this scheme or for the grant of a right to import reduced or nil because of the use of the goods for individuals, in cases other than those mentioned in article 197, except that they do not establish that these shortcomings have not had any real consequence for the correct operation of the temporary deposit or of the customs regime considered.

2. The customs debt arises at the time in which no longer complies with the obligation, the breach of which makes the customs debt, or from the time that the goods are placed under the customs regime considered when noting afterwards that one of the conditions set for the commencement of such goods under this scheme or for the granting of the right to import reduced or nil because of the use of the goods private purposes was not really satisfied.

3. The debtor is the person who, according to the case, has to comply with the obligations involved in temporary deposit of goods subject to import duties or the use of the customs regime under which he got the goods, or the person who should respect the conditions set for the implementation of the goods under this regime.

Article 199 1. A customs debt on importation is born:


For the consumption or use, in a free zone or in a repository for free, under conditions other than those provided for in the regulations in force, of goods subject to import duties.

In the case of disappearance of goods and if this disappearance cannot justify satisfactorily before the Customs authorities, these authorities may consider the goods were consumed or used in the free zone or in the tank for free.

2. The customs debt arises when the goods are consumed or when used for the first time in a position different from the provisions of the regulations.

3. The debtor is the person who consumed or used the goods as well as people who have been involved in this consumption or in use knowingly or having to know that this consumption or use were made in different conditions of the provisions of the regulations.

When, in the event of loss of goods, the Customs authorities consider that these goods were consumed or used in the free zone or the free deposit and cannot apply the preceding paragraph, the person who has to pay the customs debt is the last person that, according to the knowledge of these authorities, was in possession of the goods.

Article 200 1. Do not generate any customs debt on importation for a particular commodity, by derogation of articles 196 and 198, paragraph 1, point a), when the applicant provides proof that the breach of the obligations arising from the provisions of articles 48 to 51 and 174, or of the stay of the goods in question in temporary deposit, or from the use of the customs regime which has put this merchandise , results from the total destruction or irreparable loss of this merchandise for a cause that depends on the nature of the goods or as a result of a fortuitous or force majeure or the permission of the Customs authorities.

Within the meaning of this section, a commodity is considered hopelessly lost when it is unusable by any person.

2. Do not generate any customs debt on importation for a commodity placed on freely available for the benefit of a right to import reduced or nil by reason of your use private purposes, when such goods are exported or reexporta with the permission of the Customs authorities.

Article 201 When, in accordance with articles 197 or 198, a customs debt for goods placed in free disposal for the benefit of a right to import reduced by reason of your use private purposes, the amount paid at the time of the freely available is reduced by the amount of the customs debt.

This provision applies mutatis mutandis when a customs debt for waste and waste resulting from the destruction of a commodity such as this.

Article 202 1. A customs debt on exportation is born, for export outside the territory of the Principality of Andorra with a declaration to customs, of goods subject to export duties.

2. The customs debt arises at the moment which is the acceptance of this declaration at the customs.

3. The debtor is the declarant. In the case of indirect representation, the person on the account which has made the statement is equally indebted.

Article 203 1. A customs debt on exportation is born by the exit, outside the customs territory of the Principality of Andorra without declaration to customs, of goods subject to export duties.

2. The customs debt arises at the time that it becomes effective output of this merchandise out of this territory.

3. The debtor is the person who has proceeded to do this check, as well as people who have participated in this trip knowing or having to know that had not been forwarded, but would have had to submit, a declaration to customs.

Article 204 1. A customs debt on exportation is born by the non-respect of the conditions that have led to the departure of the goods outside of the customs territory of the Principality of Andorra in total or partial exemption of rights to export.

2. The debt was born in the moment in which the goods received for a destination different from the one that has allowed the exit out of the customs territory of the Principality of Andorra in total or partial exemption of export rights, and also if the Customs authorities are unable to determine, at this time, the time that expires the deadline set for the production of the test that represents that the conditions set to give right to this exemption had been fulfilled.

3. The debtor is the declarant. In the event of indirect representation, the person on the account, which makes the statement, it is equally the debtor.

Article 205 of the customs debt referred to in articles 195 to 199 and 202 to 204 was born still affecting a commodity subject to measures of prohibition or restriction on importation or exportation, whatever the nature.

However, no customs debt is generated when you enter so irregular, within the customs territory of the Principality of Andorra, counterfeit currency and narcotics and psychotropic substances when these drugs and psychotropic substances, these do not form part of the economic circuit strictly supervised by the competent authorities with medical and scientific purposes. For the needs of the customs legislation applicable to customs offences, the customs debt is considered to be born when the customs legislation provides that the customs duties will serve as the basis for determining penalties or when the existence of a customs debt serves as a basis for administrative and judicial proceedings.

Article 206 When the customs regulation foresees a favorable treatment of goods by reason of their nature or their particular destination, a franchise or a total or partial exemption of rights to import or export the rights under articles 31, 92, 146 or 180 to 183, this favourable treatment, this franchise or this exemption also applies in the case of the birth of customs debt under articles 196 to 199 , 203 or 204, when the behaviour of the person concerned does not imply nor fraudulent manoeuvre, or neglect manifests and that the person concerned justifies that are gathered the other conditions for the application of favourable treatment, of the allowance or exemption.

207 article When there are several debtors for the same customs debt all debtors are required to pay this debt in solidarity.

Article 208 1. Unless there are specific provisions contrary provided by the present


Code and without prejudice to paragraph 2, the amount of the import duties or export duties applicable to goods is determined on the basis of the taxation elements of the goods at the time when the customs debt that affects.

2. When it is not possible to determine with precision the moment from which the customs debt, the time that must be considered to determine the elements of valuation of the goods is considered to be the moment when the Customs authorities confirmed that this commodity is in a situation that has made a customs debt.

However, when the elements of information available to customs authorities allow them to establish that the customs debt has arisen at a time prior to that in which they have proceeded in this realization, the amount of the import duties or export duties for the goods in question is determined based on valuation items that were of his own at the time further in the time in which you can set , on the basis of the information available, the existence of the customs debt is the result of this situation.

3. They must be applied in the cases and compensators interests under the conditions defined by the provisions of the present Code, in order to avoid obtaining a financial advantage by reason of the extension of the date of accounting or appearance of the customs debt.

Article 209 1. The customs debt arises: where will produce the facts that make the debt, or if the site cannot be determined, at the place where the Customs authorities confirmed that the merchandise is in a situation that has made a customs debt, or if the goods have been placed under a customs regime that is not closed and if the place cannot be determined in application of the first or of the second script in a

deadline, the place where the goods have been either placed under the scheme in question, or introduced into the customs territory of the Principality of Andorra under this regime.

2. When items of information of what the Customs authorities enables them to establish that the customs debt was already born when the commodity is found earlier in another place, the customs debt is considered born in the place in which it is possible to establish who was at the time more far in time in which you can establish the existence of the customs debt.

Chapter III. Collection of the amount of the customs debt section 1. Accounting and communication to the debtor of the amount of rights Article 210 1. Any amount of import or export duties resulting from a customs debt, called hereinafter "amount of rights", it should be calculated by the Customs authorities, from the moment in which they have the necessary elements and must be registered by these authorities in the books of accounts or on any other support that the overriding (accounting).

The first paragraph does not apply in cases where: a) has instituted a right antidúmping or provisional Compensator;

b) the amount of the rights legally due is superior to what is determined on the basis of a binding information;

c) when the Customs authorities have been provided to post the amounts of less than a certain amount.

The Customs authorities may not consider the amounts of rights that, in accordance with article 213, paragraph 3, will not be communicated to the debtor due to the expiration of the deadline.

2. The accounting practices of the amounts of the Customs authorities to determine.

Article 211 1. When a customs debt arises for acceptance of the Declaration of goods for a customs regime different from the temporary admission in partial exemption of the import rights or of any other act having the same legal effects that this acceptance, you must consider the amount corresponding to the customs debt from the moment in which this amount has been calculated and as a later, two days after the day that it has been awarded the right to dispose of the goods.

However, with the reservation that has been guaranteed the payment, the amounts relating to the goods the right to have access to which has been given on behalf of the same person during a period fixed by the Customs authorities and which may not be more than thirty-one days, you may receive a unique accounting at the end of the period. This posting should take place within a period of five days from the date of expiration of the period considered.

2. When the provisions provide that the right to dispose of goods can be granted while expected to meet some of the conditions set out for provisions in the Principality of Andorra of which depend on either the determination of the amount of the debt appeared, or their collection, the accounting should take place, as a later, two days after the day that determine or fix the amount of the debt or the obligation to pay the rights resulting from this debt.

However, when a customs debt affects a right antidúmping or compensator, the provisional accounting of this right should take place, as a later, two months after the time when the regulation that set up a antidúmping or compensator ultimate is published in the official journal of the European communities.

3. In the event that a customs debt appears in a position other than those mentioned in paragraph 1, the accounting of the amount of the corresponding rights should take effect within a period of two days from the date on which the Customs authorities can: a) to calculate the amount of the rights in question;

b) and determine the debtor.

4. accounting periods may increase: a) for reasons relating to the administrative organization;

b) or as a result of special circumstances that prevent the Customs authorities to respect these deadlines. The increase in time may not exceed fourteen days.

5. the terms stipulated in paragraph (1) do not apply in random cases or of force majeure.

Article 212 1. When the amount of the rights resulting from a customs debt has not been counted in accordance with article 211 or counted at a level lower than the amount legally due, the accounting of the amount of the rights to raise or left to raise must be made within a period of two days from the date on which the Customs authorities have become aware of this situation and are in a position to calculate the amount legally owed and to determine the debtor (in accounting afterwards). This period may be extended in accordance with article 211.


When the controls established by the Customs authorities can carry the recognition of a customs debt or of an amount superior rights to what has already been taken into account without such authorities are measures to determine with certainty the amount legally due, those considered to be the amount which the goods may be passibles in short, within a period to be able to communicate this provisional amount to the debtor before the expiration of the deadline in article 213 , section 3.

However, the consideration of the amount for which the goods may ultimately be subject is considered to be non-existent if the Customs authorities are not measures to determine with certainty the amount legally due, within a period of three years from the date of communication to the debtor of the provisional amount as defined in the second paragraph.

2. Except in the cases mentioned in article 210, will not proceed to a posting retrospectively when: a) the initial decision not to count the rights or to proceed on a posting to a level lower than the amount legally due is adopted based on provisions invalidated by a court decision further global character;

b) the amount of the rights legally owed had not been counted due to an error by the Customs authorities which could not reasonably be detected by the debtor, who had acted in good faith and observed all the provisions envisaged by the regulations with respect to the Declaration to customs.

Article 213 1. You have to communicate the amount of the debtor's rights according to the modalities appropriate immediately after they have been counted.

2. When it has been notified of the amount of rights to pay, as an indicative, in the Declaration to customs, the Customs authorities may provide that the communication referred to in paragraph 1 shall be made only if the amount of the rights statement does not correspond to what has been determined.

Without prejudice to the application of article 211, paragraph 1, second paragraph, when it makes use of the possibility provided for in the first paragraph, the right to dispose of the goods by the Customs authorities of the debtor of the amount of the rights accounted for.

3. The communication to the debtor cannot do after it has expired a period of three years from the date of birth of the customs debt. This period is suspended from the moment in which it is presented as a resource in the sense of article 234 and while the procedure of appeal.

4. When the customs debt results from an act that was, at the time of having been committed, legally perseguible, communication to the debtor, may take, under the conditions that stipulate the provisions in force, after the expiration of the time limit provided for in paragraph 3.

Section 2. Time and methods of payment of the amount of rights Article 214 1. The whole amount of the object of the communication mentioned in article 213 should be made effective by the debtor in the following terms: a) if that person does not benefit from any of the payment methods set out in articles 216 to 221, the payment must be made in the period granted.

Without prejudice to article 235, second paragraph, this period may not exceed ten days after the communication to the debtor of the amount of the due rights and, in the case of globalization of the comptabilitzacions in the conditions laid down in article 211, paragraph 1, should be determined in a way that does not allow the debtor to obtain a payment period longer than if they would have benefited from an extension of payment.

They agreed to trade an extension of the deadline when it establishes that the applicant has received the communication too late to be able to respect the deadline granted to make the payment.

In addition, the Customs authorities may agree, on demand of the debtor, an extension of the deadline, when the amount of rights to pay is a fundraising event a posteriori. Without prejudice to article 221, point a), the extension of the agreed period may not exceed the time necessary for the debtor to take the necessary measures to pay your debt;

b) if that person benefits from one of the payment methods set out in articles 216 to 221, the payment must be made, as later, the term expires or the terms determined in the framework of these modalities.

2. It is possible to envisage cases and conditions in which sobreseu the obligation of the debtor to pay the rights: when presented a demand for a reduction of the rights, in accordance with articles 227, 229 or 230, or, when a commodity is under embargo with a view to subsequent confiscation in accordance with article 225, point c), second indent, or the point of) , or, when the customs debt has been born in application of article 197 and that there is a plurality of debtors, or, in the cases stipulated in article 212, paragraph 1, second paragraph.

Article 215, the payment must be made in cash or by any other means with similar liberating power in accordance with the provisions in force. Can be done by way of compensation when the dispositions established in it.

Article 216 to the extent that the amount of Rights refers to goods declared for a customs regime that carries with it the obligation to pay for these rights, the Customs authorities granted to the interested party, to demand their, an extension of payment of this amount in the conditions established in articles 217, 218 and 219.

Article 217 of the extension of payment is subordinate to the Constitution of a guarantee on the part of the applicant.

In addition, the granting of the extension of payment may result in the perception of accessorial costs for establishment of the report or by service.

Article 218 The Customs authorities determine, from among the following categories, which should be used for the granting of the extension of payment: a) separately for each amount of rights accounted for under the conditions defined in article 211, paragraph 1, first paragraph, or the article 212, paragraph 1;

b) globally for the whole of the amounts accounted for rights under the conditions defined in article 211, paragraph 1, first paragraph, in the course of a period fixed by the Customs authorities, which may not be more than thirty-one days;

c) or globally for the whole of the amounts of rights subject to a single accounting in application of article 211, paragraph 1, second paragraph.

Article 219 1. The extension period is thirty days.

It is calculated as follows: a) when the extension of payment is made in accordance with article 218, point a), the term is calculated from the day after the day that the Customs authorities counted the amount of rights.


When it makes use of article 211, paragraphs 4 and 5, the period of thirty days calculated in accordance with the first paragraph is reduced a number of days corresponding to the surplus period of two days that has been used for the accountancy;

b) when the extension of payment is made in accordance with article 218, point b), the term is calculated from the day after the day on which expires the period of globalization. In this case, it reduces a number of days corresponding to half the number of days that includes the period of globalization;

c) when the extension of payment is made in accordance with article 218, point c), the term is calculated from the day after the day on which expires the period in the course of which it has been awarded the right to dispose of the goods in question. In this case, it boils down to a number of days corresponding to half the number of days that includes the period in question.

2. When the periods mentioned in paragraph 1, points b and c)), comprise a number of odd days, the number of days to be deducted from the period of thirty days, in application of paragraph 1, points b and c)), it is equal to the half of the even number immediately inferior to this odd number.

3. As a measure of simplification, when the periods mentioned in paragraph 1, points b and c)) are of a week or a month civil civil, the customs authority may foresee that he will make the payment of the amounts of rights subject to the extension of payment) if it is a period of a week, on Friday next week the fourth civilian to civilian this week;

b) if it is a period of one month, as civil later the sixteenth day of the month following the month civil.

Article 220 1. The extension of payment cannot be granted for amounts of rights that, although referring to goods declared for a customs regime with the obligation to pay these rights, it is accounted for in accordance with the provisions in force concerning acceptance of incomplete declarations, because the declarant has not contributed, when has expired the deadline set , the elements necessary to determine the Customs value of the goods, or has not delivered the statement or document that was missing at the time of acceptance of the Declaration incomplete.

2. However, it is possible to grant an extension of payment in the cases mentioned in paragraph 1 when the amount of the rights to raise stated before it expires within 30 days from the date of accounting of the amount originally required or, if there has been no posting from the date of acceptance of the Declaration relating to the goods in question. The duration of the extension of payment granted under these conditions can not exceed the expiration date of the period he has been granted, in application of article 219, for the amount of the fixed rights initially, or would have been granted if the amount legally due rights had been counted at the time of the Declaration of the goods concerned.

221 article customs authorities may grant the debtor payment facilities other than the extension of payment.

The grant of these payment facilities: a) is subordinate to the Constitution of a guarantee;

However, this guarantee may not be required when this requirement arises, by reason of the location of the debtor serious economic or social difficulties,;

b) brings to the perception, in addition to the amount of the rights, of credit interest.

The amount of such interest shall be calculated so that the amount is equivalent to what it would require to the same effect in the Andorran financial market of the currency in which the amount is due.

The Customs authorities may waive a credit interest when this can arise, because of the situation of the debtor serious economic or social difficulties,.

Article 222 whatever method of payment granted to the debtor, this has the possibility of paying all or part of the amount of the rights without waiting for it expires the deadline that has been granted.

Article 223 Any amount of rights can be paid by a third party instead of the debtor.

Article 224 1. When the amount of rights has not been paid within the period fixed: a) the Customs authorities make use of all the possibilities that are given the provisions in force, including the forced execution, in order to guarantee the payment of this amount;

b) is perceived an interest late payment penalty in addition to the amount of the rights. The late payment penalty interest rate can be greater than or equal to the type of credit interest.

2. The Customs authorities may waive a late payment penalty interest: a) if raises, by reason of the location of the debtor serious economic or social difficulties,;

b) if the amount does not exceed an amount determined according to the provisions in force;

c) or if the payment of the rights is made within a period of five days after the deadline for payment.

3. The Customs authorities may fix: a) minimum periods of interest computacions, b) minimum amounts due as a late payment penalty.

Chapter IV. Extinction of customs debt Article 225 without prejudice to the provisions in force concerning customs debt prescription and also to the absence of collection of the amount of the customs debt in the event of insolvency of the debtor established through judicial, customs debt expires: a) by payment of the amount of the rights;

b) by reducing the amount of rights;

c) when, for goods declared for a customs regime that carries obligation to pay rights: invalidate the Declaration to customs when the goods, before they are given the right to have or are under embargo simultaneously or subsequently confiscated, or destroyed by order of the Customs authorities, or destroyed or abandoned, or hopelessly lost by its very nature or because of a fortuitous or force majeure;

d) when goods for which a customs debt was generated in accordance with article 196, are retained at the time of the introduction and simultaneously or subsequently confiscated.

In the case of retention or seizure, the customs debt is extinguished in respect to a customs offence, when the customs rights serve as the basis to determine the sanction or that the existence of the customs debt serves as a basis to determine the administrative and judicial proceedings that may result.

Chapter v. refund and reduction of rights Article 226 is meant by: a) "cash on delivery": the total or partial refund of import duties or export duties which have been paid;


b) "reduction": a decision not to register, in whole or in part, the amount of customs debt or a decision of invalidation, total or partial, of the accountancy of an amount of import or export duties which have not been paid.

Article 227 1. It proceeds to the repayment of the import duties or export rights if it is established that at the time of pay, the amount not legally owed or that the amount was taken into account contrary to the article 212, paragraph 2.

It proceeds to the reduction of the rights to the import or export rights if it is established that at the time of their issue the import is not legally owed or that the amount was taken into account contrary to the article 212, paragraph 2.

Does not grant any refund or reduction when the facts that have led to the payment or the posting of an amount that is not legally owed are a maneuver of the interested party.

2. Is granted a refund or reduction of the rights to the import or export rights to demand delivered to the Customs office concerned before it expires within three years from the date of the communication of these rights to the debtor.

This period is extended if the applicant provides proof that was unable to deliver your demand in this period as a result of a fortuitous or force majeure.

The Customs authorities come from trade or refund to the reduction when confirmed, in the course of this period, the existence of one of the situations described in paragraph 1 and 2.

Article 228 repayment proceeds of rights to import or export rights when you invalidate a declaration to customs and have paid the fees.

The refund is granted on demand made by the interested party in the terms stipulated for the demand for invalidation of the Declaration to customs.

Article 229 1. They proceed to refund or to the reduction of the import rights if it is established that the amount counted of these rights corresponds to goods placed under the customs regime chosen and rejected by the importer because they are defective or do not conform to the stipulations of the contract as a result of which it became the import of those goods, at the time referred to in article 77.

Goods damaged before the right to have assimilated the defective goods in the sense of the first paragraph.

2. The refund or the reduction of the import rights are subordinate: a) on the condition that the goods have not been used, unless you've been a necessary principle of use to ascertain its defectuositat or non-compliance to the terms and conditions of the contract;

b) the export of these goods out of the customs territory of the Principality of Andorra.

On demand of the interested parties, the Customs authorities allow the export of the goods by the destruction or override the implementation, with a view to re-export, under the regime of Customs transit, under the regime of bonded, in free zone or in the tank for free.

3. Do not grant a refund or reduction of the rights to import goods that, prior to its declaration to customs, were imported temporarily for testing, unless it is not established that the defectuositat of these goods or not conforming to the stipulations of the contract could not be found normally during these tests.

4. Is granted a refund or reduction of the import rights for the reasons indicated in paragraph 1, on demand delivered to the Customs office concerned before it expires within ten days from the day on which there was the fact the legal generator.

However, with regard to the provisions of the preceding paragraph, the Customs authorities may authorize an extension of this deadline in exceptional cases duly justified in accordance with the provisions of paragraph 2, point a).

Article 230 1. You can proceed to refund or reduce the rights to import and export rights in situations other than those envisaged in articles 227, 228 and 229, situations which result from circumstances that do not involve or maneuvers or negligence on the part of the interested States. These cases are determined by the regulations.

2. Is granted a refund or reduction of the rights for the reasons indicated in paragraph 1 a request presented to the Customs office concerned before it expires within ten days from the day on which there was the fact the legal generator.

However, with regard to the provisions of paragraph 2 above, the Customs authorities may authorize an extension of this deadline in exceptional cases duly justified.

Article 231 is only applicable to repayment or reduction of the rights to import or to export under the conditions provided for by this chapter if the amount to refund or reduce exceeds the amount determined by the customs authority in accordance with the regulations in this regard.

However, the Customs authorities can process a refund or reduction in demand for a sum below this amount.

Article 232 reimbursement by Customs authorities of amounts of import or export rights as well as of the interests of credit or delay raised eventually in its payment, gives rise to the payment of legal interest on the part of those authorities. The regulations will determine the situations to which you can proceed to the payment of legal interest.

Article 233 When has been reduced or refunded the amount of the corresponding rights to error, returns to be enforceable the initial customs debt. The interest paid eventually in accordance with article 232 should be equally reimbursed.

Title IX. Article 234 resource law everyone has the right to submit an appeal against the decisions of the Customs authorities relating to the application of the customs regulations and that concern them directly and individually.

Also has the right to submit an appeal to the person who had applied to the Customs authorities a decision relating to the application of the customs regulations, but that has not obtained any decision on this demand within the period mentioned in article 18, paragraph 2.

You must file the appeal: a) in the first phase, before the Government in accordance with the provisions of article 124 of the code of the directors dated March 29, 1989, b) in a second phase, before a judicial instance in accordance with the legislation in force.

Article 235 filing an appeal does not suspend the execution of the decision under appeal.


However, the Customs authorities may extend fully or partly the implementation of this decision when they have well-founded reasons for doubting the conformity of the decision answered in the customs regulations or when you can be afraid of irreparable damage to the applicant.

When the decision has recognized due to the application of the rights to the import or export rights, the extension of the implementation of this decision is subordinated to the existence or the Constitution of a guarantee. However, this guarantee may not be required when this requirement arises, by reason of the location of the debtor serious economic or social difficulties,.

Title X customs procedures applicable to the goods with a view to the collection of taxes of internal taxation chapter i. General provisions Article 236 1. In the context of article 1, paragraph 4, the Customs Service is responsible for the functions of collection of indirect goods tax in accordance with the provisions of the law of indirect goods tax of 26 June 1991.

2. Developments in the field of the internal tax Service collected by the customs can anticipate national taxes.

Chapter II. Provisions relating to imported goods Article 237 1. The operation by means of which a commodity, whatever its source, is introduced into the internal market, is the national regime of the updating consumer.

2. Start the consumption entails, in addition to all the customs formalities: a) if necessary, the freely available, and, b) mandatory payment of taxes of internal taxation in accordance with the national provisions in force.

Accordingly, the customs procedures of freely available in titles IV and V above shall apply mutatis mutandis to the operations of the consumption.

Article 238 for the application of article 6 of the law of indirect goods tax and under reserve of the exceptions set out in the provisions of current application, the procedures established for the placing of the goods under any of the following schemes, shall apply mutatis mutandis in relation to the exemptions of the indirect goods tax: Customs transit provided for in article 102 the planned bonded to articles 103 to 117, 118 126 articles in the planned inward and 132, the processing under customs control provided for in articles 133 to 138, the temporary admission provided for in articles 139 to 145.

Title XI. Specific provisions chapter i. Provisions relating to the merchandise that infringes any intellectual property rights Article 239 specific Legislative Provisions establish the measures with a view to prohibiting the introduction in the Principality of Andorra, the export and re-export out of the Principality of Andorra, merchandise that infringes any intellectual property rights.

Chapter II. Provisions relating to sensitive goods Article 240 The sensitive goods control Act of 4 March 1999 establishes the list of goods considered to be sensitive as well as the legislative provisions that are related.

Title XII. Contentious chapter i. verification of infringements Article 241 if you confirm an alleged copyright infringement, the customs agent comes to the composition of the record of disciplinary actions and, if necessary, the retention or sequestration of goods and means of transportation, orders the deposit at the nearest customs office or another local store ability to effect and takes care that the goods cannot be hurt for this reason. Then they invite to sign the minutes of penalty to the person responsible.

In the event that the required is Government's refusal to sign is allocated in the minutes.

Chapter II. Repressive provisions section 1. Slight infringement of Article 242 1. Are minor offences of first category: a) do not communicate at the request of the Customs any useful document for customs administrative checking.

b) does not submit to the date, the hour and the sites indicated by the customs, except for force majeure, which must justify the person concerned.

2. The above violations give rise to the imposition of a penalty of 60 euros.

Section 2. Slight infringement of second category Article 243 1. Minor offences are of second category: in) does not attach to the customs declaration any type of document without which it cannot be legally carried out an operation of import/export of goods.

b) does not indicate, in official documents, fill in any required information with mandatory through customs.

2. The above violations give rise to the imposition of a penalty of 120 euros.

Section 3. Serious violation of Article 244 1. First class is serious violation to alter data in documents other than the officers reported to the customs.

2. The previous infringement gives rise to the imposition of a penalty of 300 euros.

Section 4. Serious violation of second category Article 245 1. Serious offences are of second category: a) Disobeying or commit irregularities with respect to the regulatory and legal provisions that the Customs Service is responsible for applying and that this breach is not typified as a more serious sanction in any other article of this title.

b) Contravening any formal written request issued by the Customs Service.

c) Breaking the seals placed by the Customs on a package.

d) Break the seals placed by the Customs on a means of transport.

2. The above violations give rise to the imposition of a penalty of 300 euros.

In the case of goods affect, the penalty is calculated according to the rules stated below: the value of the goods up to 600 euros: sanction of 300 euros, the value of the goods more than 600 euros: penalty of 40% of the value of the goods contained in the package or means of transport, without which can be less than 300 euros.

Section 5. Very serious infringement of Article 246 1. Is very serious infringement of first category did not obey an order from a customs agent in the exercise of its functions.

2. The previous infringement gives rise to the imposition of a penalty of € 600.

Section 6. Offence of false declaration Article 247 1. It constitutes a false infringement statement: a) the import or export of goods through the Customs offices through a false Customs Declaration.

b) filing a false customs declaration under a suspensive customs regime by or on closing of a suspensive regime.

It is understood by "false statement" an inadequacy between the type, nature,


the origin, composition, the real value and/or any mention inaccurate or incomplete in relation to the goods imported or exported and the Declaration presented to customs.

2. When the previous infringement does not produce any defrauding of rights and/or deposits and/or improper benefit, will lead to the imposition of a penalty equal to 150 euros.

3. to) When the previous infraction occurs a defrauding the rights and/or taxes and/or improper benefit to the operator, will lead to the imposition of a penalty equal to eight times the rights and/or the eludides deposits and/or improper benefit produced more a complement of 60 euros to 900 euros according to the conditions indicated below without this can be less than 150 euros: rights and/or eludides deposits and/or improper benefit up to 120 euros: penalty of 60 euros;

rights and/or eludides deposits and/or improper benefit of 120.01 to 240 euros: penalty of € 150;

rights and/or eludides deposits and/or improper benefit of 240.01 to 360 euros: penalty of € 270;

rights and/or eludides deposits and/or improper benefit of 360.01 to 480 euros: penalty of € 420;

rights and/or eludides deposits and/or improper benefit of 480.01 to 600 euros: sanction of 600 euros;

rights and/or eludides deposits and/or improper profit of more than 600 euros: sanction of 900 euros.

b) is calculated in an infringement with defrauding of rights and/or deposits and/or improper benefit, false declaration relating to a suspensive customs regime.

Section 7. Violation of import or export without declaration Article 248 1. a) without prejudice to the provisions laid down in article 249 is constitutes a violation of import or export without the import declaration or export of goods without presentation to Customs offices of the statement to which they are subject, with the exception of goods that are subject to the current legislation in the field of franchising. In border offices will outline a customs area duly signposted for the performance of the obligations disapproval.

b) is considered an import without declaration of the output of goods under a suspensive customs regime that was without presentation at the Office of control of the corresponding declaration.

c) the import or export of goods transported by air must consign the demand for authorization takes place in the Government through the Police Service in accordance with the regulations in force in relation to the use of helicopters. The Customs Service determines the place and the time to submit the appropriate declaration. The absence of the Declaration deadline is calculated to an import or export without declaration.

2. When the fact punishable produexi not a defrauding the rights and/or taxes and/or improper benefit to the operator, the above violations give rise to a penalty equal to 210 euros.

3. to) When the facts sancionables produce a defrauding the rights and/or deposits and/or improper benefit to the operator, the previous infringement gives rise to a penalty equal to ten times the amount of the duties and/or taxes eludides and/or improper benefit plus a supplement of 60 euros to 900 euros according to the conditions indicated below, without this can be less than 210 euros : rights and/or eludides deposits and/or improper benefit up to 120 euros: penalty of 60 euros;

rights and/or eludides deposits and/or improper benefit of 120.01 to 240 euros: penalty of € 150;

rights and/or eludides deposits and/or improper benefit of 240.01 to 360 euros: penalty of € 270;

rights and/or eludides deposits and/or improper benefit of 360.01 to 480 euros: penalty of € 420;

rights and/or eludides deposits and/or improper benefit of 480.01 to 600 euros: sanction of 600 euros;

rights and/or eludides deposits and/or improper profit of more than 600 euros: sanction of 900 euros.

b) is calculated in an infringement with defrauding of rights and/or deposits and/or improper benefit the import or export of goods without customs suspensive regime relative to a declaration.

Section 8. Infringement of Article 249 1 smuggling. It constitutes an infraction of smuggling: a) The import or export sensitive goods undeclared, defined in the regulations in force concerning sensitive goods.

b) tenure and/or circulation of sensitive goods in the Customs Strip defined in article 250 of the present title, except the raw tobacco or not elaborated or waste of tobacco which is cultivated in Andorra.

c) the import or export of goods which is paid once the customs control and is disguised in hiding places, holes or empty spaces or double bottom that usually are not intended to contain goods.

d) importing or exporting goods by air without specifying it in the demand for authorization made to the Government through the Police Service in accordance with the rules and regulations relating to the use of helicopters.

2. The offence of smuggling does not apply to goods that are subject to the current legislation in the field of franchising.

3. a) without prejudice to the provisions of point c) of this section, the infringements defined in this article give rise to a penalty equal to the value of the goods and to the comís of the goods provided that the value of the goods the subject of fraud is less than or equal to 1,500 euros.

b) without prejudice to the provisions of point c) of this section, when the value of the goods exceeds 1,500 euros will impose a penalty equal to the value of the goods plus its comís and proceeds to the comís of the means of transport and to the comís of the instruments used for the infringement, and as a complementary penalty will proceed to the disqualification to operate with sensitive goods for a period of up to 2 years from the date that the infringement has been committed.

c) in the case of sensitive commodities, when the infraction can be constitutes a crime, by reason of the value of the goods, apply the penalties provided for in the criminal code.

4. When the offences defined in the present article are committed with concealing, in accordance with the provisions in paragraph 1, point (c)), or through the use of a rental vehicle, these give rise to the imposition of a penalty equal to twice the value of the goods, without prejudice to the provisions of paragraph 3, point b), of this article in the area of comís.

5. Without prejudice to the application of the provisions regarding the retention, not comissaran public transport vehicles or rental, provided that the representative of the company will allow the Administration to exercise effectively the


their performances against the real authors of the infringement and not established any participation on the part of this in the Commission of the offence.

6. in case of recidivism in the infringement established in the present article, it imposes a penalty equal to three times the amount in the comís of the goods, in the comís of the means of transport and to the comís of the instruments used to carry out the infringement.

Chapter III. The 250 1 Article customs. Will outline a land strip that extends from the border limit of the country up to a perimeter located at 1.5 km from the interior of the country. Distances are calculated in a straight line without taking into account the relief. The points that make up the perimeter must be located at 1.5 km from the nearest border crossing point.

2. a) the defined in paragraph 1 is extensive in the area bounded by the roads of CS 111 and 112, including up to 20 meters from the limit established by the road and to the village of Bixessari, included.

b) is also included in this strip the area bounded by the roads of CS 130 and 131 up to 20 meters from the limit established by the road and up to the crossing of Paola and Aubinyà. This fringe is reproduced in the annex No. 1. 2.3. Border customs offices are excluded of Sant Julià and Pas de la Casa, the General roads 1 and 2, the viaduct of exit of the Envalira tunnel and the shops that are located in the foot of these roads and part of the town of Pas de la Casa. The part of the town of Pas de la Casa which is excluded is reproduced in the annex No. 1. 3.4. Only the operators in sensitive goods in accordance with the regulations in force and holders of a commercial property on the Strip can proceed to customs the possession and/or circulation of sensitive goods in this strip with the prior authorization of the Customs Service. Every person concerned must be notified in advance to the Customs Service, for each operation, the date, the recipient, the amount of goods, the time and the means of transport, in order to obtain the appropriate authorization, by means of the document provided for in annex No. 2. 4. Chapter IV. Responsibility Article 251 the author of the infringement will be punished with the penalties laid down in this title. The accomplices and accessories will be sanctioned with a penalty of an amount equal to half of the amount anticipated.

Is "author" who done personally or by means of another copyright infringement. In the same way is considered to be the author who force or leads to the realization of an infringement or cooperates with the necessary acts.

Is "an accomplice" who so essential not collaborates in the Commission of an offence.

Is "Peachum" someone who, with knowledge of the Commission of the offence and not having participated, help the person who has committed to take advantage or maliciously harm the investigation of the violation or the prosecution of the offender.

Chapter v. provisions section 1. Accumulation of infringements Article 252 infringements provided for in the articles of this title are compatible with each other.

Section 2. Recidivism Article 253 in the case of recidivism in the offences set forth in this title, unless the point 6 of article 249, impose sanctions of the double of the amount provided that the second infringement has been committed: over a period of less than two years between the making of an infringement and, on the other, and that is penalized with a sanction greater than or equal.

Section 3. Retaining Article 254 1. In the case of a flagrant offence and do not take the amount of the penalty, the customs agents may retain the goods object of fraud as well as the means of transport used to carry out the effective payment of the penalty.

2. Within the scope of a customs control on the import and/or export, if you do not take the penalty, the customs agents may retain the goods object of fraud to a value equal to the amount of the penalty to the cash payment.

Section 4. Seizure and sale at public auction Article 255 after the deadline of two months from the date when the sanction becomes final and without that this has been made effective, the Government comes to the pronouncement of seizure and sale in public auction of goods, satisfying the amount of the sanction with the product of the area , and return the surplus to the individual offender, in the event that the amount mentioned has been completely covered.

Section 5. Comís Article 256 in the case of offences of smuggling that involve the comís of the goods and/or the means of transport and/or of the instruments used to carry out the infringement, from the date when the sanction becomes firm and definite, the Government in the comís and decides to speak of the goods, the sale in public auction , the destruction, the donation to a non-profit organization or the affectation to the administration.

Section 6. Prescription of infringements Article 257 The prescribed offences within a period of three years from the day on which they were committed. After this period, the violations may not be relieved by contentious proceedings and, therefore, cannot give rise to a further demand on the part of the administration.

Section 7. Complementary actions Article 258 the rights and/or impositions that correspond to the goods the subject of the infringement, in addition to the sanctions set out in this title, are settled according to the case by means of a customs declaration supplementary.

Section 8. Valuation of the goods Article 259 of the value of the property is determined according to the following rules: 1. In the case of goods coming from abroad apply the rules that regulate the value to customs, by adding to the amount of the fees and the taxes required for their importation, without prejudice to the provisions of section 3.

2. In the case of other goods is determined the value according to the market price, without prejudice to the provisions of section 3.

3. In the case of sensitive goods reprises in the positions 24/01 and 24.02 of the general nomenclature of products, each year are published in the official bulletin of the Principality of Andorra are market prices to be taken into account for the determination of their value. In case of a fluctuation greater than or equal to 10% in relation to the established prices, the Government will adopt and publish the new prices that will be applicable from the date of publication.

Section 9. Preempció Article 260 when it checks the price declared is less than the actual value of the goods or of


the goods declared to customs, the Customs has the power to exercise a right of preempció, by paying to the recipient or to the amount of the declared price shares increased by ten percent.

Transitional provision The officials who occupy places of jobs of Assistant director retain their level of classification to the entry into force of the law, up to the date of retirement.

Repealing provision at the time of entering into force of this law abolishes all legal provisions that contravene this code and in particular, the law of the Customs Code, of June 20, 1996, but the articles of 82 to 91; the law of taxes on consumption, of 30 December 1985, with the exception of articles 1, 2 and 20; the law on modification of the law of taxes on consumption, of 5 October 1995; the law against fraud in customs matters, of 4 March 1999.

First final provision Have the character of law rules set out in article 1, paragraph 2, in article 3, paragraphs 4 and 7, and in articles 7, 8, 9 and 10 which govern respectively the jobs of director and Deputy director, the system of provision of places, in particular with regard to the age and to the internal promotion , and the actions of customs officials.

Second final provision is entrusted to the Government the establishment of regulatory provisions, necessary, for the development and the implementation of the Customs Code, within a maximum period of six months from the enactment of the present law.

For the regulations provided for in article 11.5, 13.2, 14 the Government will promote the participation of customs officials.

Third final provision this law of the Customs Code shall enter into force 15 days to be published in the official bulletin of the Principality of Andorra.

Casa de la Vall, 14 April 2004 Francesc Areny Casal 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 Jacques Chirac President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra Annex 1 Wage Add-on Table c. esp Limit sup.
Sup Limit premium.

In B (A + B + c. Esp) C (A + B + c. Esp + C) Funcionaol Group classification Level job site specific Premium premium remuneration Base minimum Maximum Side compl. maximum Band improvement in Group A1 Deputy Director Deputy director 32,383.78 4,068.61 1,511.51 37,963.90 18,981.95 56,945.85 20,520.63 8,007.22 1,511.51 30,039.36 15,019.68 45,059.04 B B1 B2 (A) Administrator 20,520.63 2,520.05 2,240.68 25,281.36 12,640.68 37,922.04 B2 (B) Lawyer/2,240.68 22,761.31 11,380.72 34,142.03 20,520.63 20,520.63 2,665.91 1,511.51 24,698.05 12,349.09 37,047.14 Technician Assistant Administrator group C C1-B3 (A) head of 10,262.33 8,117.59 1,511.51 19,891.43 9,945.78 29,837.21 10,262.33 7,777.90 3,209.96 21,250.19 10,625.03 31,875.22 C1 C2 Brigade (B) Responsible 10,262.33 4,361.76 2,943.07 17,567.16 Agent
8,783.71 26,350.87 Annex 2 Download the document Annex 3 the town of Pas de la Casa excluded from the Customs Strip download document Annex 4 Download the document download document

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