Law for the modification of the general rate of consumption taxes since the General Council in its session of July 4, 2001 has approved the following: law on modification of the general rate of consumption rates preamble the increase in prices of tobacco consumption in the neighbouring countries and, in general, throughout the European Union , is an imminent danger of the increase in the illicit traffic of this kind of sensitive goods, because of the price differential between the different States, it is increasingly more important.

The Andorran State, an expert of a globalisation of fraud on an international scale, which could impact on the national level and severely hurt the interests of the country, and with the will to fight against this trade, proposes a reduction in the spread of existing rates.

Taking into account that these fluctuations, permanently on the rise, increasing the price differential, it becomes necessary to review and adjust internally the general rate of consumption rates with the maximum speed possible.

The measures have to be taken for an immediate application, and effectively, in all its scope, to the provisions of article 60, paragraph 1, of the Constitution.

Article only modify the rates applied in the 24-Chapter established in the law for the modification of the general rate of consumption tax date June 22, 2000 Tobacco and manufactured tobacco substitutes--in the following codes: code Designation 2401 Tobacco tax rate in the rough 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 2401.20.10 "fire cured Virginia type": 2401.20.10.1 Ros 2401.20.20 2.040 euro/Kg Tobacco 12.26 PTA "light air cured Burley type", including hybrids of Burley: 2401.20.20.1 Ros 2401.20.30 2.040 euro/Kg Tobacco 12.26 PTA "light air cured Maryland type": 2401.20.30.1 Ros 2401.20.41 2.040 euro/Kg Tobacco 12.26 PTA "fire cured Kentucky type" : Blonde 2401.20.41.1 2.040 PTA 12.26 euros/Kg 2401.20.49 Other 2401.20.49.1 Ros 2401.20.50 2.040 euro/Kg Tobacco 12.26 PTA "light air cured": 2401.20.50.1 Ros 2401.20.60 2.040 euro/Kg Tobacco 12.26 PTA "sun cured oriental type" 2401.20.60.1 Ros 2401.20.70 2.040 euro/Kg Tobacco 12.26 PTA "dark air cured": 2401.20.70.1 Ros 2401.20.80 2.040 euro/Kg Tobacco 12.26 PTA "flue cured": 2401.20.80.1 Ros 2401.20.90 2.040 euro/Kg 2401.20.90.1 12.26 PTA tobacco Other Ros 2.040 PTA 12.26 euros/Kg 2402 Cigars (including those have 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) CE (2) 209 PTA 125PTA 1.26 €/a 0.75 euros/2402.20.90 Other: 2402.20.90.1 Ros WED (1) CE (2) 209 PTA 125PTA 1.26 €/a 0.75 Euro/Other 2402.90.00 DC (1) CE (2) 209 PTA 125PTA 1.26 €/a 0.75 euros/2403 Other tobacco tobacco and substitutes fabricated; 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 content not exceeding 500 g: 2403.10.10.1 Ros, intended for the industrial manufacture of tobacco products, 2.040 PTA 12.26 euros/Kg 2403.10.90 Other 2403.10.90.1 Ros, intended for industrial manufacture of tobacco products 2403.99 Other 2403.99.90 2.040 euro/Kg 2403.99.90.1 12.26 PTA for the industrial manufacture of products of the tobacco 2.040 PTA 12.26 euros/Kg (1) "DC": common law Regime.

(2) "CE": preferential Scheme agreed for Andorra in the European Community (article 12.2 of the agreement EC/Andorra dated 28 June 1990). The admission of the products of the 2402 and 2403 in this preferential regime is subject to the condition that these products have achieved in the European Community the last stage of obratge or industrial processing from raw tobacco that meets the conditions of article 3, paragraph 1 of the agreement EC/Andorra.

Repealing provision on the entry into force of the present Law is repealed the law for the modification of the general rate of consumption taxes, dated June 22, 2000, for those types of burden that modifies this law, as well as all legal provisions of equal or lower rank that conflict with what is set.

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

Casa de la Vall, 4 July 2001 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