Law On Modification Of The Law Of Indirect Goods Tax, 22-6-2000

Original Language Title: Llei de modificació de la Llei de l'impost de mercaderies indirectes, de 22-6- 2000

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Law on modification of the law of indirect goods tax since the General Council at its session of 22 June 2000 has approved the following: law on modification of the law of the tax indirect goods preamble the purpose of this policy is to modify three aspects of the law of indirect goods tax with regard to the regime of temporary admission in the encoding of the tobacco of Chapter 24 of the General Nomenclature of products taken up in annex 2 of the law on modification of the law of indirect goods tax, dated June 4, 1998, and also in the encoding of some products of the position resume 2710 General nomenclature of products in the annex 6 of the law on modification of the law of indirect goods tax , dated June 4, 1998.

First of all, this law introduces a modification with regard to the special scheme for temporary import of goods in the Principality of Andorra developed, on the one hand, to the article 6 of the law of indirect goods tax, dated June 21, 1991, which provides for a tax exemption without conditions for the imported goods in the Principality under the regime of temporary import , and on the other hand, the regulation on temporary imports, dated 7 August 1975, imposes a fee of 0.50% "ad value", at the time of re-export, the goods temporarily imported equipment, and limits the time of stay in the Principality of these assets to the maximum period of one year.

Therefore, given that the Customs Code, in article 135, allows a distinction between imported goods with total or partial waiver of rights, in order to harmonize the legislation in force in the field with the provisions of the Customs Code, as these apply "mutatis mutandis" to the provisions of internal taxation; it enacted this law, which provides a modification in the wording of article 6 of the law of indirect goods tax, dated June 21, 1991.

Secondly, in accordance with the evolution in the Organization of exchanges on the subject of raw tobacco for the national industrial production and taking into account the need for an adaptation of the products of Chapter 24 of the Combined Nomenclature rules of the European Community, it was considered necessary to create new national codes in the current text of the general Nomenclature of products in the Principality and taken up in annex 2 of the law on modification of the law the indirect goods tax, dated June 4, 1998.

Finally, as a consequence of the regulatory evolutions of the European Community in the field of additives in regards to the position resume 2710 General nomenclature of products in the annex 6 of the law on modification of the law of indirect goods tax, dated 4 June 1998, this policy aims to adapt the current encoding in the Principality to the above regulatory developments.

View the law of indirect goods tax, dated June 26, 1991;

View the law on modification of the law of indirect goods tax, dated June 4, 1998;

Article 1 in article 6 of the law of indirect goods tax, dated June 21, 1991, is worded as follows: "1. Are exempt from this tax imports of goods that are carried out under special regimes of transit, inward processing and deposit, under customs control, in the form and with the requirements established by the regulations.

2. When the import of goods is carried out under the regime of temporary admission, is exempt from this tax provided that it is not a question of equipment goods, goods production or manufacturing goods destined for a lucrative use or the execution of works of manufacture or production established by the regulations. In this case, tax will be partially in accordance with the current regulations concerning customs. "

Article 2 modify the codes referring to Chapter 24 of the General Nomenclature of products taken up in annex 2 of the law on modification of the law of indirect goods tax, dated 4 June 1998, to which applies the following tax rate: tax rate Designation Code 2401 raw Tobacco or not elaborated; tobacco tobacco Tobacco esporgats 2401.10 waste flue cured Virginia type and light air cured Burley type, including hybrids of Burley; tobacco light air cured Maryland type tobacco and fire cured Tobacco Virginia type 2401.10.10.1: cureddel: fire 2401.10.10 Ros, 1% Black, 1% Tobacco 2401.10.20 2401.10.10.2 light air cured Burley type, including hybrids of Burley: 2401.10.20.1 Ros 2401.10.20.2, 1% black, 1% Tobacco 2401.10.30 light air cured Maryland type: 2401.10.30.1 Ros 2401.10.30.2, 1% black, 1% fire cured Kentucky type Tobacco: 2401.10.41 : 2401.10.41.1 2401.10.41.2 2401.10.49 1% Black 1% Ros, Other: 2401.10.49.1 Ros 2401.10.49.2, 1% black, 1% Other: Tobacco 2401.10.50 light air cured: 2401.10.50.1 Ros 2401.10.50.2, 1% black, 1% Tobacco 2401.10.60 sun cured oriental type: 2401.10.60.1 Ros 2401.10.60.2, 1% black, 1% Tobacco 2401.10.70 dark air cured: 2401.10.70.1 Ros 2401.10.70.2, 1% black, 1% 2401.10.80 flue cured Tobacco: 2401.10.80.1 Ros 2401.10.80.2, 1% black, 1% 2401.10.90 Other tobacco : 2401.10.90.1 2401.10.90.2, 1%, 1% Blond Black Tobacco 2401.20 partially or totally esporgats: Tobacco flue cured Virginia type and light air cured Burley type, including hybrids of Burley; tobacco light air cured Maryland type tobacco and fire cured Tobacco cured Virginia type 2401.20.10: fire: 2401.20.10.1 Ros 2401.20.10.2, 1% black, 1% Tobacco 2401.20.20 light air cured Burley type, including hybrids of Burley: 2401.20.20.1 Ros 2401.20.20.2, 1% black, 1% Tobacco 2401.20.30 light air cured Maryland type: 2401.20.30.1 Ros 2401.20.30.2, 1% black, 1% fire cured Kentucky type Tobacco: 2401.20.41 : 2401.20.41.1 2401.20.41.2 2401.20.49 1% Black 1% Ros, Other: 2401.20.49.1 Ros 2401.20.49.2, 1% black, 1% Other: Tobacco 2401.20.50 light air cured: 2401.20.50.1 Ros 2401.20.50.2, 1% black, 1% Tobacco 2401.20.60 sun cured oriental type: 2401.20.60.1 Ros 2401.20.60.2, 1% black, 1% Tobacco 2401.20.70 dark air cured: 2401.20.70.1 Ros 2401.20.70.2, 1% black, 1% 2401.20.80 flue cured Tobacco: 2401.20.80.1 Ros 2401.20.80.2, 1% black, 1% 2401.20.90 Other tobacco 2401.20.90.1, Ros, 1% Black, 1% 2401.20.90.2 2401.30 tobacco Waste: 2401.30.00.1 waste from manufacturing, tobacco "trunk", 1% 2401.30.00.2 Other, 1% 2402 Cigars (including those with the ends cut), "" cigarrillos París and cigarettes, of tobacco or of tobacco substitutes:


2402.10.00 Cigars (including those with the ends cut) and "cigarrillos París", that contain tobacco, 1% 2402.20 Cigarettes containing tobacco: 2402.20.10 containing cloves of spice: 2402.20.10.1 Ros 2402.20.10.2, 1% black, 1% 2402.20.90 Other: 2402.20.90.1 Ros 2402.20.90.2, 1% black, 1% Other 1% 2402.90.00 2403 tobacco substitutes, manufactured tobacco and Other; 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, 1% Black 2403.10.10.2, intended for the industrial manufacture of tobacco products, 1% 2403.10.10.3 Other , exclusively intended for marketing, 1% 2403.10.90 Other: 2403.10.90.1 Ros, intended for the industrial manufacture of tobacco products, 1% Black 2403.10.90.2, intended for the industrial manufacture of tobacco products, 1% 2403.10.90.3 Other, solely for marketing, 1% Other: Tobacco 2403.91.00 "homogenized" or "reconstituïts", 1% 2403.99 Other: 2403.99.10 chewing tobacco for sniffing, 1% 2403.99.90 Other, 2403.99.90.1 intended for the industrial manufacture of tobacco products , 1%, 1% Other 2403.99.90.2 Article 3 modify some codes referring to the position resume 2710 General nomenclature of products in the annex 6 of the law on modification of the law of indirect goods tax, dated 4 June 1998, to which applies the following tax rate: tax rate Designation Code 2710 petroleum Oils or minerals bituminosos; other than the dirty oils; ready not mentioned or included in other games containing by weight 70% or more of petroleum oils or minerals bituminosos for which these oils are the base item 2710.00.29 unleaded with octane 95 a rating of or more but less than 98:2710.00.29.1 with an octane index of greater than or equal to 97, which contain a specific additive based on potassium which improves the characteristics ARS , the 2710.00.29.2 37 with an octane index of greater than or equal to 97, containing any additive of the same quality recognized by the United States of the EU or the European economic area, the 2710.00.29.3, the 2710.00.32 other 37 37 unleaded with octane index of 98 or more: 2710.00.32.1 that contain a specific additive based on potassium which improves the characteristics ARS , the 2710.00.32.2 37 containing any additive of the same quality recognized by the United States of the EU or the European economic area, the other 37 37 2710.00.32.3 repealing provision with the entry into force of the present Law is repealed as article 6 of the law of indirect goods tax, dated June 21, 1991, as well as all the provisions of equal or lower rank that object.

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

Casa de la Vall, June 22, 2000 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 President of the French Republic of Andorra Co-prince Juan Marti Alanis Co-prince of Andorra, the Bishop of Urgell

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