Law for the modification of the general rate of consumption taxes since the General Council at its session of 22 June 2000 has approved the following: law on modification of the general rate of consumption rates preamble Whereas, on the one hand, the evolution in the Organization of exchanges on the subject of raw tobacco for the national industrial manufacturing , and on the other hand, the need for an adaptation of the national coding reference to tobacco in the rules of the Combined Nomenclature of the European Community, the present Law has as its objective the creation of new national codes with regard to Chapter 24 of the General Nomenclature of products applied in the Principality of Andorra, chapter restarted in the annex 1 of the law on modification of the general consumption tax rate , dated June 4, 1998.

The view on the consumption tax law dated December 30, 1985;

Seen the article 5 of the law on organization of the general administration, dated May 24, 1985;

Article only modify the codes referring to Chapter 24 tobacco and manufactured tobacco substitutes,, restarted in the annex 1 of the law on modification of the general rate of consumption taxes, dated June 4, 1998, and the law for the modification of the general rate of consumption taxes, dated March 4, 1999 , and 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 cured Virginia type 2401.10.10 fire: 2401.10.10.1 Ros, 497 PTA/Kg 2401.10.10.2 black, 2401.10.20 light air cured Tobacco PTA/96 Kg of Burley type, including hybrids of Burley: 2401.10.20.1 Ros, 497 PTA/Kg 2401.10.20.2 black, 2401.10.30 light air cured Tobacco PTA/96 Kg of type Maryland: 2401.10.30.1 Ros , 497 PTA/Kg 2401.10.30.2/Kg, 96 Black Tobacco cured type 2401.10.41 PTA fire Kentucky: 2401.10.41.1 Ros, 497 PTA/Kg 2401.10.41.2/Kg other: 96 2401.10.49 black 2401.10.49.1 PTA Ros, 497 PTA/Kg 2401.10.49.2/Kg 2401.10.50 other: 96 Black Tobacco, PTA light air cured: 2401.10.50.1 Ros, 497 PTA/Kg 2401.10.50.2/Kg, Black sun cured Tobacco PTA 96 2401.10.60 Eastern type: 2401.10.60.1 Ros , 497 PTA/Kg 2401.10.60.2/Kg 96 2401.10.70 black, dark air cured Tobacco PTA: 2401.10.70.1 Ros, 497 PTA/Kg 2401.10.70.2/Kg 96 2401.10.80 black, Tobacco flue cured PTA: 2401.10.80.1 Ros, 497 PTA/Kg Black 2401.10.80.2, 96 2401.10.90 2401.10.90.1/Kg Other: PTA tobacco Ros, 497 PTA/Kg 2401.10.90.2/Kg 96 2401.20 black, partially or totally esporgats PTA Tobacco: Tobacco flue cured Virginia type and light air cured Burley type , including hybrids of Burley; tobacco light air cured Maryland type tobacco and fire cured Tobacco cured Virginia type 2401.20.10: fire: 2401.20.10.1 Ros, 1700 PTA/Kg 2401.20.10.2 black, 2401.20.20 light air cured Tobacco PTA/124 Kg of Burley type, including hybrids of Burley: 2401.20.20.1 Ros, 1700 PTA/Kg 2401.20.20.2 black, 2401.20.30 light air cured Tobacco PTA/124 Kg of the type Maryland: 2401.20.30.1 Ros 1700 Black 2401.20.30.2/Kg, 124, PTA PTA/Kg fire cured kentucky type Tobacco: 2401.20.41:2401.20.41.1 Ros, 1700 PTA/Kg 2401.20.41.2/Kg 2401.20.49 other: black, 124 2401.20.49.1 PTA Ros, 1700 PTA/Kg 2401.20.49.2/Kg 2401.20.50 other: 124 Black Tobacco, PTA light air cured: 2401.20.50.1 Ros, 1700 PTA/Kg 2401.20.50.2/Kg, Black sun cured Tobacco PTA 124 2401.20.60 of the Eastern type: 2401.20.60.1 Ros 1700 Black 2401.20.60.2, 124, PTA PTA/Kg/Kg air cured Tobacco 2401.20.70.1 2401.20.70 dark blonde, 2401.20.70.2 1700/Kg PTA: black, 124 PTA/Kg Tobacco cured flue 2401.20.80:2401.20.80.1 Ros, 1700 PTA/Kg 2401.20.90/Kg 2401.20.80.2 black, tobacco 2401.20.90.1 124 Other PTA, Ros, 1700 PTA/Kg 2401.20.90.2/Kg 2401.30, 124 Black tobacco Waste PTA: 2401.30.00.1 manufacturing, tobacco Waste "trunk", 220 PTA/Kg 2401.30.00.2 Other 385, PTA/Kg 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, DC (1) CE (2) 30% 18%-938 PTA/Kg 563 PTA/Kg 2402.20 Cigarettes containing tobacco: 2402.20.10 containing cloves of spice: 2402.20.10.1 Ros, PTA/a 190 Black 2402.20.10.2 114/a PTA , PTA/20 PTA/12 2402.20.90 Other: 2402.20.90.1 Ros, PTA/a/a 2402.20.90.2 114, PTA PTA 190 Black/20 PTA/12 2402.90.00 Other PTA/a 190 PTA/a tobacco and substitutes, manufactured tobacco Other 114 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 content not exceeding 500 g: 2403.10.10.1 Ros, intended for the industrial manufacture of tobacco products, 1700 PTA/Kg 2403.10.10.2 black, destined for the industrial manufacture of products of the tobacco 124 PTA/Kg 2403.10.10.3 Other , exclusively intended for marketing, 60%-36%-450 PTA/Kg 270 PTA/Kg 2403.10.90 Other: 2403.10.90.1 Ros, destined for the industrial manufacture of products of the tobacco 1700 PTA/Kg 2403.10.90.2 black, destined for the industrial manufacture of tobacco products, 124 PTA/Kg 2403.10.90.3 Other, solely for marketing, 60%-36%-450 PTA/Kg 270 PTA/Kg Other: Tobacco 2403.91.00 "homogenized" or "reconstituïts" , 5% 3% Other 2403.99:2403.99.10 Tobacco to chew or sniff, 5% 3% Other 2403.99.90, 2403.99.90.1 intended for the industrial manufacture of tobacco products, 1700 PTA/Kg 2403.99.90.2 Other, 5% 3% (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 its 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 March 4, 1999, and all the legal provisions of equal or lower rank that conflict with what is set.

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


We 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