Law 2/2003 of January 24, the general consumption tax rate since the General Council in its session of 24 January 2003 has approved the following: law 2/2003 of January 24, the general consumption tax rate reason due to the political will to fight against illicit traffic , which may be encouraged by significant price differentials, and seriously harm the interests of the country;

Given that hardly in a globalised economy can ignore the actions and fluctuations of the tax systems of the neighbouring States;

Since these fluctuations, permanently on the rise, increasing the price differential, and that, therefore, it becomes necessary to review and adjust internally the general rate of consumption rates;

Given that the Commission "homogenized" or "reconstituïts" can not be considered manufactured tobacco for marketing, you cannot benefit from the preferential regime established by the agreement between the European Economic Community and the Principality of Andorra, 28 June 1990; and considering that this category of tobacco is destined to the manufacture to constitute part of the interior of the cigars or cigarettes, it harmonizes the tax rate with the tax rate applied to snuff blond not elaborated;

In accordance with the provisions of article 12 of the agreement between the European Economic Community and the Principality of Andorra, 28 June 1990;

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

Viewed articles 1 and 3 of the law of the Government, of 15 December 2000;

Article only modify the rates applied in the chapter 24-Tobacco and substitutes of tax rate Designation Code 2401 raw Tobacco or not elaborated; 2401.20 tobacco waste Commission partially or totally esporgats: Commission "flue cured Virginia type" and "light air cured Burley type", including hybrids of Burley; cured Maryland type tobacco "light" air and tobacco "fire cured Tobacco flue cured" 2401.20.10 ":" the kind Virginia: 2401.20.10.1 € 2401.20.10.2 € 1.345255/kg Black Blonde 14.1/kg Tobacco 2401.20.20 "light air cured Burley type", including hybrids of Burley: 2401.20.20.1 € 2401.20.20.2 € 1.345255/kg Black Blonde 14.1/kg Tobacco 2401.20.30 "light air cured Maryland type": 2401.20.30.1 € 2401.20.30.2 € 1.345255/kg Black Blonde 14.1/kg Tobacco 2401.20.41 "fire cured Kentucky type" : 2401.20.41.2 1.345255 Black 2401.20.41.1 € 14.1 kg/Blonde euros/kg 2401.20.49 Other 2401.20.49.1 Black 2401.20.49.2 € 1.345255 € 14.1 Ros/kg/kg Tobacco 2401.20.50 "light air cured": 2401.20.50.1 € 2401.20.50.2 € 1.345255/kg Black Blonde 14.1/kg Tobacco 2401.20.60 "sun cured oriental type": 2401.20.60.1 Ros 2401.20.60.2 1.345255 14.1 euros/kg Black euros/kg Tobacco 2401.20.70 "dark air cured": 2401.20.70.1 € 2401.20.70.2 € 1.345255/kg Black Blonde 14.1/kg Tobacco 2401.20.80 "flue cured" : 2401.20.80.2 1.345255 Black 2401.20.80.1 € 14.1 kg/Blonde euros/kg 2401.20.90 Other 2401.20.90.1 Black 2401.20.90.2 €/14.1 kg Blonde tobacco 1.345255 euros/kg 2402 Cigars (including those with the ends cut), "cigarrillos París" and cigarettes, of tobacco or of tobacco substitutes: 2402.20 Cigarettes containing tobacco: 2402.20.10 containing cloves cloves: Ros 2402.20.10.1 DC (1) EUR 1.34/a.
CE (2) 0.804 euros/a.

Black 2402.20.10.2 DC (1) 0.220202 euros/a.
CE (2) 0.132121 euros/a.

2402.20.90 Other: 2402.20.90.1 Ros WED (1) EUR 1.34/a.
CE (2) 0.804 euros/a.

Black 2402.20.90.2 DC (1) 0.220202 euros/a.
CE (2) 0.132121 euros/a.

Other 2402.90.00 DC (1) EUR 1.34/a.
CE (2) 0.804 euros/a.

tobacco and manufactured tobacco substitutes Other 2403; Commission "homogenized" or "reconstituïts" and extracts and tobacco smoking tobacco 2403.10: sauces, even if it contains tobacco substitutes in any proportion: 2403.10.10 In immediate containers of a net content not exceeding 500 g: 2403.10.10.1 Ros, destined for the industrial manufacture of products of the tobacco 14.1 euros/kg 2403.10.10.2 black, destined for the industrial manufacture of products of the tobacco 1.345255 euros/kg 2403.10.90 Other 2403.10.90.1 Ros , intended for the industrial manufacture of products of the tobacco 14.1 euros/kg 2403.10.90.2 black, destined for the industrial manufacture of products of the tobacco 1.345255 euros/kg Tobacco 2403.91.00 "homogenized" or "reconstituïts" 2403.99.90 2403.99 2403.99.90.1 €/14.1 kg other: intended for the industrial manufacture of products of the tobacco 14.1 euros/kg (1) "DC": common law Regime (2) "CE": preferential Scheme agreed for Andorra in the European Community in accordance with article 12.2 of the agreement EC/Andorra from 28 June 1990.

Repealing provision at the time of entering into force of the present Law are repealed the tax rate of the law for the modification of the general rate of rates of consumption, of 22 June 2000 and of 4 July 2001, taken up in the present law and all legal provisions of equal or lower rank that conflict with what is set.

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

Casa de la Vall, 24 January 2003, 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.

Jacques Chirac Joan Marti Alanis, President of the French Republic the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra