Customs code law since the General Council in its session of June 20, 1996, has approved the following: Customs Code Act preamble in recent years, the customs policy of the Andorran State has led to the desire to develop the customs regulation in order to adapt to the constant modernization and development of the economic sector and, in particular, of the exchange of goods between the Principality of Andorra and other countries.

However, with the aim, on the one hand, to harmonize the Customs legal concepts as well as the treatments and procedures of such goods from chapters 1 to 24 and those of chapters 25 to 97 of the Harmonized System of designation and Codification of goods, without having to proceed to a differentiation according to the community character of the goods or not, and on the other hand taking into account the perspective of the exercise for the Principality of Andorra of the free practice, in accordance with the provisions of article 8 paragraph 1, paragraph b) of the agreement signed between the Principality of Andorra and the European Community, dated 28 June 1990;

It is necessary to the adoption of a Customs Code that determine maximum economic operators with legal certainty both for customs authorities: the General provisions a number of references to the rights and the obligations of persons with regard to customs regulations, the items from which the rights are applied to the import or in the case of existing, export rights and other measures foreseen in the framework of the exchange of goods , the provisions applicable to the goods entered the customs territory of the Principality of Andorra until they have received a customs destination, customs regimes, such as those in the free practice, the suspensive customs regimes and economic regimes, the inward, the processing under customs control, temporary admission, export, measures with a view to prohibiting the free practice, export, re-export and under a suspensive regime of counterfeit goods and pirated goods the disposals in matter of zones, re-export of, the provisions concerning customs debt and the right to appeal.

It is advisable to specify that the provisions of the present law of the Customs Code apply without prejudice to specific provisions laid down in other fields of customs regulations, such as the customs legislation offences and corresponding penalties, or the partial return schemes of the tax or the tax on consumption.

The principles set out in the present law of the Customs Code will be developed by means of provision of applications.

For these reasons, the General Council, approves the present law of the Customs Code and Title Analytics Desktop. General provisions Articles of the code chapter i. scope of application and definitions of base 1-4 Chapter II. General provisions regarding the various rights and the obligations of persons with regard to customs regulations section 1. Right of representation 5 section 2. Decisions relating to the application of the customs regulations 6-9 section 3. Information 10-11 section 4. Other provisions 12-17 Title II. Elements from which apply the rights to import or export and other measures foreseen in the framework of the exchange of goods and Customs Tariff tariff classification chapter i. merchandise 18-19 Chapter II. Origin of goods section 1. No source preference of goods 20-24 section 2. Preferential origin of goods 25 Chapter III. Customs value of goods 26-34 title III. Disposiciona applicable to the goods entered in 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 35-37 Chapter II. Presentation of goods to customs 38-40 chapter III. Summary declaration and unloading of goods presented to customs 41-45 chapter IV. Obligation to provide a customs destination goods are presented to customs 46-47 v. temporary Deposit of goods 48-51 Chapter VI. Provisions applicable to goods that have been circulated under a regime of transit 52-53 Chapter VII. Other provisions 54-55 title IV. Chapter i. General Provisions Chapter 56 tariff destinations II. Customs regimes section 1. Inclusion of the goods under a customs regime 57-59 a. statements made in writing 1. Usual 60-73 2. Simplified procedure 74 b. Other statements 75 c. a posteriori Control of the claims 76 section 2. Free practice 77-81 section 3. Measures with a view to prohibiting the free practice, export, re-export and under a suspensive regime of counterfeit goods and pirated goods 82-91 section 4. Suspensive customs regimes and regimes in common provisions in different schemes 92-98 b. bonded 99-113 c. The inward 114-128 d. the transformation under customs control 129-134 E. temporary admission 135-141 f. perfecting liabilities 142-157 section 5. Export 158-159 chapter III. The other customs destinations section 1. The zones and deposits for free 160-174 section 2. Re-export, destruction and neglect 175 Title V Goods leaving the customs territory. The Principality of Andorra title VI. Privileged operations chapter i. goods in return 177-179 Title VII. Customs debt and the amount of the customs debt guarantee. 180-190 Chapter II. Birth of the customs debt 191-204 chapter III. Collection of the amount of the customs debt section 1. Accounting and communication to the debtor of the amount of the 205-208 section 2. 209-219 rights and methods of payment of the amount of rights chapter IV. Extinction of customs debt 220 v. reimbursement and rebate rights 221-228 Title VIII. The right of appeal against repealing 229-230 final provisions title I General provisions chapter i. scope of application and definitions as a basis Article 1 The customs regulation is composed, among others, 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 the third countries.

Article 2 The customs territory of the Principality of Andorra is equivalent to its national territory including internal waters and airspace.

Article 3 the provisions of this Code apply to the whole of the territory of the Principality of Andorra.


Article 4 for the purposes 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 a 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, to a response by Binding Tariff Classification under the terms of article 11;

5) goods in free practice: goods imported from third countries for which they have fulfilled the formalities for import and have paid the customs duties;

6) 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;

7) rights to import: the customs duties, fees and taxes of equivalent effect provided for the import of goods;

8) customs duties: the rates and other elements of perception apply to goods classified in the combined nomenclature;

9) rights to export: custom duties, fees and taxes of equivalent effect provided for the export of goods, 10) the debtor: any person required to pay the amount of the customs debt;

11) 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;

12) 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, similar premises with a view to ensuring the respect of the customs regulations and, where appropriate, other provisions applicable to goods under customs supervision;

13) 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;

14) Customs Regime: a) the free practice, b), c) Customs deposit traffic, d) the inward, e) the processing under customs control, temporary admission) f, g) the passive perfection, h) exportation;

and consumer sunset);

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

16) Declaring to Customs: person who makes the Declaration to customs on their own behalf or for the account of which the Declaration is made;

17) 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;

18) 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;

19) 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.

20) 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 5 1. Any person may 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 who declares that Act 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 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 6 1. When a person is being requested 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 the said 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, must be caused by the Customs authorities. In addition, have mentioned the possibility of appeal envisaged in title VIII of the present code.

Article 7 except in cases considered in the article 229 second


paragraph; the decisions taken by the Customs authorities are of immediate execution.

Article 8 1. A decision favourable to the interested party is cancelled 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 to terminate has been adopted.

Article 9 1. It revokes or modifies a decision favorable to the interested party when, in cases other than those mentioned in article 8, 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 10 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 11 1. The Customs authorities delivered a written demand, tariff information binding named "response by Binding Tariff Classification".

2. The response by Binding Tariff Classification only requires Customs authorities with respect to the owner for the tariff classification of goods.

On the other hand, 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 R.C.T.V. by these authorities.

3. The owner must prove that there is an identity in all concepts among the goods listed and described in the R.C.T.V.

4. A response by Binding Tariff Classification is valid for six years from the date of their delivery. By derogation from article 8, it is URanul.la if you have been given based on inaccurate or incomplete items provided by the plaintiff.

5. A response by Binding Tariff Classification is no longer valid when: a) a new regulation on changes the conditions of application;

b) becomes incompatible with the interpretation of the combined nomenclature:, following an amendment of the explanatory notes to the combined nomenclature by classification report, following an amendment of the explanatory notes to the nomenclature of the Harmonized System of designation and codification of goods;

in these cases, the date on which binding tariff classification response ceases to be valid is the date of publication of the above measures;

c) the revocation or modification of the response by Binding Tariff Classification will notify the holder.

6. The holder of Binding Tariff classification response that it ceases to be valid pursuant to paragraph 5. b) or c) may continue to prevail for a period of six months after such publication or notification, from the time you've signed, based on the Binding Tariff Classification and before the adoption of the tariff measure in question , firm contracts and ultimate relating to the purchase or sale of the goods object of the R.C.T.V.

In the case considered in paragraph 5.), the regulation may set a deadline within which applies the first section.

7. The application, in the conditions laid down 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 12 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 13 to the effect 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, 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 14 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 15 The people concerned have to maintain, for at least three years, for customs control, the documents mentioned in article 13, whatever be the support.

This period is calculated from the end of the year in the course of which: a) trying to free themselves of goods put into practice in cases other than those mentioned in point b) or goods declared for export, have accepted the claims of free practice or of export;

b) trying to goods placed in free practice for the benefit of a right to import reduced or nil because of 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 207 paragraph 3, second sentence, in the case in which 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 16 when you 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 17 the change of the ecu, which is applied in the framework of the customs regulations, is established once a year. The type to use for this change is the first business day of the month of October, published in the official journal of the European communities with effect from 1 January of the following calendar year.

Title II. 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 18 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 in force in the Principality of Andorra includes: 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) fees and the other elements of perception normally applicable to goods contained in the combined nomenclature as regards the customs duties;

d) rates, rate of equivalent effect and other taxes established for the import and/or export;

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

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

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

h.) the 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, the measures mentioned in the paragraph preset 3 point e), f) and g) are applied 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, point e) in g), 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 19 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 94 and 95.

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 4, point 7.

Chapter II. Origin of goods section 1. No source preference of goods Article 20 articles 21 to 24 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 18, paragraph 3, point e) and f);

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

c) the establishment and delivery of certificates of origin.

Article 21 1. They are native to a country the goods that get through.

2. It is understood for goods obtained all in one 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 by vessels registered or recorded in the country in question and with flag of that 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 22 a commodity in the production of which have intervened


two or more countries is originally from the country that has made the last substantial, economically justified processing or 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 23 a transformation or a obratge on which it has been established – or whether workplaces in justify the assumption-that the only objective has been to avoid the provisions applicable to the Principality of Andorra may not confer in any case, in accordance with article 22, in the goods so obtained the origin of the country in which this transformation has taken place.

Article 24 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 national and Community rules on the matter.

Section 2. Preferential origin of goods Article 25 the rules of preferential origin, fix the conditions of acquisition of the origin of the goods so that they may benefit from the measures referred to in article 18, paragraph 3, point e) or f).

These rules are: a) for goods set out in the agreements mentioned in article 18 paragraph 3 point e), determined in the agreements in question;

b) for goods that enjoy preferential tariff measures referred to in article 18, paragraph 3, point f), determined by the customs legislation in force.

Chapter III. The customs value of goods Article 26 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.

Article 27 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 30 and 31, 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: 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 30;

d) that the buyer and seller are not related, and if they are, that the transactional value is acceptable for customs purposes under 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 seller are not 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 request, we 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;

II) the value to customs identical or similar goods, as determined by the application of article 28, paragraph 2, point c);

III) the value to customs identical or similar goods, as determined by the application of article 28, 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 30 and 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.

Cannot set up replacement values in virtue of this letter.

3rd) 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 30, are 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 28 1. When the customs value cannot be determined by application of article 27, it is necessary to pass on letters a), b), c) and d) of paragraph 1 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


through the application of a particular font, you can apply the letter immediately following this in the order established by virtue of this paragraph.

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 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 that granted the highest amount, 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, the cost or the value of the items set forth in article 30, paragraph 1, point e).

Article 29 1. If the value in the customs of the imported goods cannot be determined by application of articles 27 and 28, 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, article VII of the general agreement on tariffs and trade , and of the provisions of this chapter.

2. The customs value determined by the application of paragraph 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 28, paragraph 2, point d);

e) in export prices outside the customs territory of the Principality of Andorra;

f) in values in the minimum customs;

or g) arbitrary or fictitious values.

Article 30 1. To determine the value to customs by application of article 27, it 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) the canons and the 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 fees 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 insurance of the goods;

and ii. the costs of shipment and handling related to the transport of the goods to the first point of entry into the customs territory of the European Community.

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 31 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 the European Community;

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

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


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

Article 33 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 34 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 practice after another customs destination.

2. By derogation of articles 27, 28 and 29, 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 III. 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 35 1. The goods introduced into the customs territory of the Principality of Andorra are subject to customs supervision from the time of its introduction. 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 80 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 174.

Article 36 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 between the Principality of Andorra and a Member State of the community.

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. 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 37 1. When, by a fortuitous case or force majeure, the obligation referred to in article 36, paragraph 1 may not be fulfilled, the person who has the obligation or any other person acting on their own behalf, shall inform the Customs authorities of the situation without delay. When this fortuitous or force majeure has not 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 the goods dealt with in paragraph 1 and, if applicable, the 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 38 the goods that, in application of article 36, 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 necessary , by the person who is in charge of transport after their introduction.

Article 38 article 39 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 40 from the moment in which they have been presented to customs, the goods may, with the permission of the Customs authorities, to submit to 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 41 Under the article 43, it should make a summary statement of the goods presented to customs, in the sense of article 38.

The summary statement must be deposited at the moment of the presentation of the goods at the customs.

However, the Customs authorities may grant a term for the deposit expires at the latest the first working day following the presentation to customs of goods.

Article 42 1. The summary statement must be made in 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 for the identification of 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).

Article 43 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 within


mentioned in article 41, to formalities with a view to giving these goods a customs destination.

Article 44 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 is reported without delay to customs authorities.

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

Article 45 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 46 the goods presented to customs have received one of the accepted customs for this type of goods.

Article 47 1. When you've made a summary statement of the goods, these should follow 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 48 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 49 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 192 or 193.

Article 50 without prejudice to article 40, the 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 51 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 47.

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 regime of Article 36 article 52 traffic with the exception of its paragraph 1, point a), as well as articles 37 to 51 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 53 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 41 to 51.

Chapter VII. Other provisions Article 54 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 55 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 IV. Chapter I General provisions Article 56 1 customs destinations. Unless a contrary provision, the goods can receive, at any time 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 morality, 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 and Section placement of goods under a customs regime Article 57 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 58 is determined by regulation the competition of different 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 59 the Declaration to Customs is done: a) in writing;

b) or using a computer procedure, when the Customs authorities authorise this means;

c) or by means of a verbal declaration by which the holder of the goods shows his desire to place them under a customs regime.

A. statements made in writing 1. Normal procedure Article 60 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. You have to attach to the Declaration all the documents necessary to enable the application of the provisions


that govern the customs regime for which the goods have been declared.

Article 61 The Customs authorities immediately accepted the statements that meet the conditions set in article 60, if the goods to which they refer are presented to customs.

Article 62 1. With the reservation of article 5, the Declaration to customs can make any person who can submit or present the competent customs service 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 his own;

Article 63 The declarant is authorized, if this application is being made, 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 64 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 65 with the exception of 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 66 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 67 1. The transport of the goods to the place where you have to do the test and, if appropriate, the removal 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 appropriate, to the theft of samples. If you believe it useful, the Customs authorities 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 according to 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 68 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 69 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 70 1. The Customs authorities 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 71 1. Without prejudice to article 72, 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 for the accomplishment of 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 paragraph, when a claim form including more than one article, spelled out relating to each article is considered as a separate statement.

Article 72 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 73 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.

2. Simplified Procedures Article 74 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 60 does not involves some of the formulations listed in paragraph 1 of the same article or that do not attach any of the documents listed in paragraph 2 of the same article, b) that can be sent in place of the Declaration referred to in article 60 administrative or commercial document completed by a demand for posada of goods under the scheme in question;

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 for identification of 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 points 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 60.

B. Other declarations Article 75 when it makes the Declaration to customs using a computer procedure within the meaning of article 59 point b), or by verbal statement, or by any other act within the meaning of article 59 point c), articles 60 to 74 shall apply mutatis mutandis.

C. a posteriori Control of the claims Article 76 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 set, take the appropriate measures to restore the situation taking into account the new elements available.

Section 2. Free practice Article 77 start in free practice entails the application of the measures of commercial policy of the European Union, the performance of the other formalities provided for import of goods as well as the application of the rights to import legally due.

Article 78 1. By derogation of article 65, and to the extent that the right to import to which a commodity is subject is a right mentioned in article 4, point 7, and that there is a reduction of this type right after the date of acceptance of the Declaration of free practice but before it has been granted the right to dispose of the goods , the application may require reporting of this type more favorably.

2. Paragraph 1 does not apply when the right to dispose of the goods could not be given for reasons attributable to the declarant only.

Article 79 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 80 1. When the goods are put in free practice for the benefit of a right to import reduced or nil by reason of its use for 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. articles 96 to 98 shall apply mutatis mutandis to the goods mentioned in paragraph 1.


Article 81 the goods placed in free practice lose their customs status when: a) the Declaration of free practice overrides after the right to dispose, in accordance with article 64.

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 223, well in the situations mentioned in article 224, when the refund or discount remains subordinate to the condition that the goods are imported , will reexportin or receive a customs destination that have the same effect.

Section 3. Measures aimed at prohibiting the free practice, export, re-export and under a suspensive regime of counterfeit goods and pirated goods Article 82 1. The provisions of the present Code determine: a) the conditions for the intervention of the Customs authorities when goods are suspected of being counterfeit goods or goods pirates: will declare for the implementation in free practice, the export or re-export;

are discovered, as a result of a control carried out on goods under a suspensive regime or reexportades by means of notification;

b) the measures that the competent authorities have taken in relation to these goods when you set that they are counterfeit goods or pirated goods.

2. For the purposes of the present code is understood by: a) "counterfeit goods": the goods, including their conditioning, which has been without authorisation a trademark identical to the factory or trade marks or registered trade for the same type of goods, or which cannot be differentiated on the essential aspects of this brand or trading , and that for this reason they prejudice the rights of the owner of the trademark in question according to the legislation of the Principality of Andorra where there has been a demand for performance of customs authorities, any sign of brand (logo, label, sticker, brochure, instructions for use, guarantee document), even presented separately, on the same conditions as the goods referred to in the first indent, the packaging bearing the marks of counterfeit goods even presented separately, on the same conditions as the goods referred to in the first indent;

b) "pirate goods": goods that are, or contain, copies made without the consent of the owner of the copyright or similar rights, or of the holder of the right related to the design or the model registered or not in national law, or of a person duly authorised by the holder in the country of production in cases where the making of those copies that might prejudice the right in question according to the legislation of the Principality of Andorra where the demand has been made for intervention of the Customs authorities;

c) "holder of the right": the owner of a brand or trading mentioned in point a) and/or one of the rights mentioned in point b), as well as any other person authorised to use the trade mark and/or rights, or their representative.

3. counterfeit goods or goods is calculated to pirates, according to the case, any mould or matrix designed or adapted specifically for the manufacture of forged or a commodity that brings a brand like this or in the manufacture of pirated goods, with the condition that the use of such moulds or matrices that might prejudice the rights of the holder of the right in accordance with the legislation of the Principality of Andorra where the demand has been made for intervention of the Customs authorities.

Article 83 is prohibited starting in free practice, export, re-export or placing under a suspensive regime of goods goods goods recognised as counterfeit or pirated.

Article 84 1. The holder of the right may be presented to the customs authority a written demand for the intervention of the Customs authorities when goods are found in one of the situations mentioned in article 82, paragraph 1, point a).

2. The claim referred to in paragraph 1 shall consist of: a description of the goods sufficiently accurate so that the Customs authorities can recognize, a justification that establishes that the applicant is the holder of the right to intervene for the goods in question.

In addition, the holder of the right must provide all the other useful information available to enable the competent customs service to decide with knowledge of cause; However, these information do not constitute a condition for the acceptance of the demand.

As an indication, with respect to the goods pirates, and as far as possible, these information refer to: the place where the goods are located or the planned destination, the identification of the issue or of the packages, the date of planned arrival or departure of the goods, the means of transport used, the identity of the importer, the exporter or holder.

3. The demand must indicate the duration of the period for which application is being made the intervention of the Customs authorities.

4. You can require the plaintiff a payment intended to cover the administrative costs incurred by the management of the demand. The amount of this payment should not be disproportionate to the service provided.

5. The competent customs service that takes care of a lawsuit settled in accordance with paragraph 2 is this demand and relayed his decision without delay and in writing to the applicant.

When you agreed to the demand, fixes the period during which the Customs authorities are involved. The service has taken the initial decision may extend this period, in demand of the holder of the right.

The refusal to meet the demand must be duly motivated and can be appealed.

6. The Customs authorities may require the holder of the right, when its claim has been accepted or when you have taken the measures of intervention, the Constitution of a guarantee intended to: cover your responsibility if people affected by an operation referred to in article 82, paragraph 1, point a) in the case of the open procedure in application of article 87 paragraph 1, stop due to an action or an omission of the holder of the right or in the event that it is established that the goods are not counterfeit goods or pirated goods, guarantee the payment of the amount of the costs arising due to the fact of keeping the goods under customs control in accordance with article 87.


7. The holder of the right is required to inform the service referred to in paragraph 1 in the event that their right is no longer to be validly registered or to have expired.

8. The Customs authorities designate the competent service to receive and study the demand referred to in the present article.

Article 85 When, in the course of a control carried out within the framework of one of the customs procedures referred to in article 82 paragraph 1 point a) and before they are deposited or accept a demand of the holder of the right, is evident in the customs clearance that the commodity is a commodity forged or a pirate goods, the customs authority may inform the holder of the right , if known, of the risk of infringement.

In this case, the customs authority is authorized to suspend the right to have or is authorized to retain the goods in question for a period of three working days, in order to allow the holder of the right to deposit a demand for intervention in accordance with article 84.

Article 86 the decision favorable to the demand of the holder of the right is communicated immediately to the Customs offices.

Article 87 1. When a Customs Office to which the decision that gives the right to demand of the holder of the right has been transmitted in application of article 86, confirms, if necessary following consultation with the applicant, that the goods that are in one of the situations mentioned in article 82, paragraph 1, point a) correspond to the description of the counterfeit goods or pirated goods affected by the decision , suspends the granting of the right to dispose or proceed to the retention of these goods.

The customs clearance reports the service immediately who has tried the suit in accordance with article 84.

This service or customs clearance reports immediately declaring and the complainant of the procedure. In accordance with the rules in force concerning the protection of personal data, commercial and industrial secrecy and professional and administrative confidentiality, the Customs office or the service which has tried the demand the holder of the right, in their demand, the name and address of the declarant and, if known, of the recipient in order to allow the Customs authorities to make it charge for issuing the decision. The customs clearance granted to the applicant and to the people affected by an operation referred to in article 82, paragraph 1, point a) the opportunity to inspect the goods for which it has suspended the right to have or which have been retained.

In the course of the examination of the goods, the Customs Office may proceed to take away samples with a view to facilitating the continuation of the procedure.

2. The provisions in force in the territory in which the goods are found in one of the situations mentioned in article 82, paragraph 1, point a), apply to: a) the prerogative of the competent authority to decide and for the immediate information of the service or the Customs Office mentioned in paragraph 1 of the realization of this prerogative, unless the service or the Office mentioned who run;

b) the establishment of the decision that this authority should take. In the absence of a regulation on the matter, the criteria that will be adopted for the establishment of this decision are the same that are used to determine whether goods produced in the State affected violate the rights of the owner. The decisions taken by the competent authority must be motivated.

Article 88 1. If within a period of ten working days from the notification of the suspension of the granting of the right of access or retention, the Customs Office referred to in article 87 paragraph 1 has not been informed of the prerogative of the competent authority to decide in accordance with article 87, paragraph 2 or do not have been communicated the preventive measures taken by the authority empowered for this purpose , is granted the right to use with the book that all the customs formalities have been carried out and is the measurement of retention.

In individual cases, you can extend this period most ten working days at most.

2. In the case of goods suspected of harming the rights relating to designs or models; the owner, the importer or the recipient of the goods has the power to get the right to have or the lifting of the retention of the goods in question by the deposit of a security, provided that: the service or the Customs Office mentioned in article 87 paragraph 1 has been informed, within the period mentioned in paragraph 1, the prerogative of the competent authority to decide referred to in paragraph 1 When this period expires, the authority empowered for this purpose has not agreed to preventive measures, we have fulfilled all the customs formalities.

The guarantee should be sufficient to protect the interests of the holder of the right. The provision of this guarantee does not affect the other possibilities of recourse available to the holder of the right. In the event that the competent authority to decide it has charge of another so that on the initiative of the holder of the right relative to the designs or models is released this guarantee if this does not assert your right to bring a court action within a period of twenty working days from the day on which he received notification of the suspension of the right of access or retention. If you apply paragraph 1, this period can be extended to a maximum of 30 working days.

Article 89 1. Without prejudice to the other rights to which the owner of the trademark can be used for which it has been recognized that has been forged or the owner of the copyright or similar rights or of law related to a design or model for which it has been recognized that has been hacked and in application of the provisions in force in the Principality of Andorra : in) will be able to destroy the goods recognised as counterfeit goods or pirated goods or put them outside the commercial circuits in order to avoid causing a prejudice to the holder of the right, without compensation of any sort and at no expense for the public Treasury;

b) can take, for such goods, any other measures aimed at effectively depriving the debates of the economic benefit of the operation.

It is not considered to have an effect like this, mainly: re-export in the initial state of the counterfeit goods or pirated goods, except in exceptional cases, simply removing the trade marks which have been improperly counterfeit goods, the goods under another Customs regime.

2. The counterfeit goods and pirated goods may be the subject of an abandonment in favor of the public Treasury.


In this case apply paragraph 1 point a).

3. in addition to the information communicated under article 87, paragraph 1, and in the terms and conditions that are established, the Customs office or the competent service informs the holder of the right, at their demand, the name and address of the consignor, of the importer or exporter and of the manufacturer of the goods recognised as counterfeit goods or pirated goods , as well as the quantity of the goods in question.

Article 90 1. The acceptance of a claim has been established in accordance with article 84, paragraph 2, does not grant the holder of the right to a right to compensation in the event that goods are counterfeit or pirated goods beyond the control of a Customs Office by means of the grant of the right to have or to the absence of a retention measure in accordance with article 87 paragraph 1.

2. The exercise, by a Customs office or by an authority empowered to this effect, the powers in the area of fight against counterfeit goods and pirated goods only committed their responsibility towards the people affected by the operations mentioned in article 82 paragraph 1 point a) and in article 85, in the event of damage suffered by these because of their intervention , in the conditions set out in the subject to the regulations in the Principality.

Article 91 the goods without commercial character that travelers bring in their personal luggage are excluded from the scope of application of the present Code, within the limits set for the granting of a franchise and Excise.

Section 4. Suspensive customs regimes and regimes in common provisions in various schemes Article 92 1. In articles 93 to 98: a) when using the term "suspensive regime" it is understood that applies to the following schemes: the bonded, the inward in the form of the suspension system, processing under customs control, and the temporary admission;

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 setting in free practice and those included in article 123.

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

Article 94 without prejudice to the special conditions set out in the framework of the supplementary scheme in question, the authorization referred to in article 93, as also mentioned in the article 101 paragraph 1, only be 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 95 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 the granting of this authorization and susceptible of having an impact on your maintenance or its content.

Article 96 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 97 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 98 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.

B. The bonded Article 99 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 of the European Union;

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. customs depot shall be understood as 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 100 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, a private deposit: a bonded 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 101 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 request in writing with the


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 102 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 103 1. By derogation of article 102, when the authorization refers to a public repository, it may provide that the responsibilities referred to in article 102, 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 104 the rights and the obligations of the trustee may, with the agreement of the Customs authorities, be transferred to another person.

Article 105 without prejudice to article 96, the Customs authorities may request the trustee to provide a guarantee in accordance with the responsibilities defined in article 102.

Article 106 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.

Under the application of article 94, the Customs authorities may waive the registration of goods when the responsibilities mentioned in article 102 points) and/or b) concern exclusively to the applicant and that 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 74 paragraph 1 point b).

Article 107 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 referred to in article 99, paragraph 1, point b);

b) advanced operations are carried out under the regime of inward and in the conditions laid down by this regime, on goods other than those which are subject to the regime of bonded, c) will carry out transformations under the regime of transformation under customs control and on the conditions laid down by this regime, on goods other than those which are subject to the regime of customs deposit;

2. The Customs authorities may require the goods referred to in paragraph 1 to register in the register of goods provided for in article 106.

Article 108 goods placed under customs regime of the deposit must be taken into account, since their introduction to the Customs deposit, in the register of goods provided for in article 106.

Article 109 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 applicant must give the goods a new customs destination.

Article 110 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 goods 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 111 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 110 in the same conditions as set out in the provisions of applications.

Article 112 The Customs authorities may allow goods placed under customs regime of the deposit are transferred from a bonded to another.

Article 113 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 during your stay 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 usually been manipulated in the sense of article 110, 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 article 202, if they had not been manipulated.

3. When, in accordance with article 74, the import of goods is set in free practice without presentation to customs and before depositing its declaration that it's referenced and elements of valuation for this goods have been recognized and accepted at the time of the implementation under the regime of bonded, these items are the ones that need to be considered in accordance with article 202 , without prejudice to a posteriori control within the meaning of article 76.

C. The inward Article 114 1. Without prejudice to article 115, the inward regime allows the customs territory of the Principality of Andorra advanced operations, to: a) goods intended to be exported out of the customs territory of the Principality of Andorra under the shape of products, without compensators these goods are subject to import duties or commercial policy measures of the European Union.

b) goods placed in free practice, with refund or reduction of import duties if it is exported out of the customs territory of the Principality of Andorra under the form of compensators products.

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

b) system of refund, the regime of 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;

of) the products, all the products compensators that result from operations improvement;

e) equivalent goods, the goods are used instead of the import goods for the manufacture of the products compensators;

f) the rate of yield, the amount or the percentage of compensators products obtained in the perfecting of a certain amount of import goods.

Article 115 1. When we meet the conditions laid down in paragraph 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.

2. equivalent goods must have the same quality and the same characteristics as the import goods. However, you can admit that equivalent goods are at 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.

I. Grant of authorisation Article 116 the inward licensing is delivered on demand of the person who performs or for advanced operations.

Article 117 the authorization is only granted: a) to the people established in the Principality of Andorra.

However, 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 mentioned in paragraph 114 article 2 point c) latest script, it is possible to identify the import goods in the products or compensators, in the case mentioned in article 115, 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.

III. Functioning of the regime Article 118 1. The Customs authorities determine the period in which the products have been exported compensators, re-export or should receive 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 goods are placed 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 a 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 115 paragraph 1 point b), customs authorities fix the period during which the goods have to be declared to the customs regime chosen. 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 119 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, you can fix a type stipulated performance based on actual data previously this option was.

Article 120 1. With the reservation of article 121, 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 practice.

Article 121 For repeal of article 120, compensators products: a) are subject to the rights to import that are own when: are put in practice free and appear on 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 in article 120, 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 120, 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


It is determined in article 120;

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 as regards identical goods imported.

III. Advanced Operations that have been made outside of the customs territory of the Principality of Andorra Article 122 1. All or a portion of the products or compensators of goods in the State can be exported temporarily with a view of further training operations complementary to perform outside 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 listed in the State goods or compensators in paragraph 1, the rights to import calculated in accordance with articles 120 and 121, b) and reimportats products after the improvement outside the territory of the Principality of Andorra customs, the rights to import 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 put in free practice before export.

IV. specific Provisions relating to the refund system.

Article 123 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 practice: are subject to quantitative import restrictions, are likely to benefit from a preferential tariff measure or an autonomous measure of suspension.

Article 124 1. The Declaration of implementation in free practice 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 free practice.

Article 125 within the framework of the system of refund, do not apply article 115, paragraph 1, point b) and paragraphs 3 and 4, article 118, paragraph 3, article 120 and article 128.

126 article A temporary export of products compensators, carried out in accordance with article 122, paragraph 1, is not considered an export within the meaning of article 127, unless the products are not reimportin in the Principality of Andorra within the deadlines set out in the provisions of application.

Article 127 1. The holder of the authorization may ask for the refund or reduction of the rights to import if it establishes to the satisfaction of the Customs authorities, that these products obtained from import goods compensators set in free practice on the system of reimbursement have been: exported or placed, for a subsequent re-export, under the regime of transit, customs deposit , of the temporary admission, the inward-suspension system-in free zone or on consignment for free, and that, on the other hand, they have respected all conditions of use of the scheme.

2. products placed under a customs regime or compensators in free zone or free deposit according to the provisions of paragraph 1, can only be put in free practice with the permission of the Customs authorities.

In this case, and without prejudice to article 121 point b), it is considered that the amount of import duties repaid or reduced the customs debt.

3. article 121 point to) first script applies mutatis mutandis to determine the amount of import rights that must repay or by which should extend the payment.

V. other provisions Article 128 may also apply the system of inward using the system of suspension, so that the benefit of the compensators products exemption of rights to export of which would be subject to identical products obtained from import goods other than goods.

D. the processing under customs control Article 129 a) the transformation scheme under customs control allows to deal with customs territory of the Principality of Andorra goods for operations in modificarien the type or State without being subject to import duties or commercial policy measures of the European Union and to set in free practice , with the rights to import that are own, products resulting from 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 130 the authorisation of processing under customs control is delivered on demand of the person who made or does it carry out the transformation.

Article 131: 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 132 the article 118, paragraphs 1 and 2 and article 119 shall apply mutatis mutandis.

Article 133 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 134 1. If the imported goods meet, 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 placed in free practice, the right to import to which processed products are subject are calculated holding back the rate of 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 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 acceptance of the Declaration of free practice. In this case, the quantity of import goods that have participated in the manufacture of the processed products placed in free practice will be charged to the quota or tariff ceilings in force at the time of acceptance of the Declaration of free practice and does not proceed to the imputation of contingents or tariff ceilings opened for products identical to the processed products.

E. the temporary admission Article 135 of 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 commercial policy measures of the European Union, of goods intended to be reexportades, without having been modified, except for your normal depreciation as a result of the use that has been made.

Article 136 the temporary admission permit is delivered on demand of the person using or do use these goods.

Article 137 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 chosen customs regime.

Article 138 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 term should be enough, in application of the provisions of application, so that they reach 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, in accordance with the interested party, setting shorter deadlines.

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

Article 139 the benefit of temporary admission regime in partial exemption of the import rights is agreed for goods which, although they are owned by a person established outside the customs territory of the Principality of Andorra, do not meet all the conditions laid down for the granting of temporary admission in total exoneration.

Article 140 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 in free practice on the basis 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 posada in free practice of these goods from 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 98 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 141 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.

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 of goods under this scheme, the amount of this debt is equal to the difference between the amount of the rights determined in application of paragraph 1 and that is due in application of article 140.

F. passive and Refinement. General provisions Article 142 1. The scheme allows passive perfection, without prejudice to the specific provisions applicable to the system of standard Exchange planned to articles 151 to 155 and in article 122, goods temporarily exported out of the customs territory of the Principality of Andorra in order to subject them to perfection and operations to put the products resulting from these operations in free practice in total or partial exemption from import duties.

2. The temporary export of goods involves the application of export duties, commercial policy measures of the European Union and the 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 under the regime of passive perfection, b) advanced operations: operations mentioned in article 114, 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 143


Cannot be put under regime of passive perfection merchandise: the export of which gives rise to a refund or to a reduction of the rights to import, which, prior to their export, had been placed in free practice on exemption of import duties by reason of your use particular purposes so long as remain applicable the conditions set for the granting of this exemption.

Article 144 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 145 is granted 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.

III. Functioning of the regime Article 146 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 147 1. The total or partial exemption from import duties provided for in article 148 paragraph 1 is granted only when the products declared to be free in posts compensators in the name 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 148 paragraph 1 is 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 148 1. The total or partial exemption from import duties provided for in article 141 is to deduct from the amount of the import duties relating to the products in the free practice, compensators amount of import rights 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 pursuant to 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 the Declaration of free practice of compensators products.

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 compensators article 30, 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, determined at national level, are not taken into account for the calculation of the amount to be deducted, when the temporary export goods have been, before putting under the regime of passive perfection, set in free practice for the benefit of a reduced rate 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 this implementation in free practice.

3. If the temporary export goods can benefit, at the time of the free practice, a reduced rate or nul.la by reason of a particular destination, this fee 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 of 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 18, paragraph 3, point d) or e) and this measure exists for the goods with the same tariff classification as the temporary export goods, the rate of import duties to be considered for establishing the amount to be deducted pursuant to paragraph 1 is the one that would apply if the temporary export goods to meet the conditions under which it can be

apply this as a preference.

Article 149 1. When the advanced operation aims to the repair of the temporary export goods, putting them in free practice is carried out in total exemption of rights to import if it has been established, to the satisfaction of the Customs authorities, that the repair has been made free of charge, either because of a contractual or legal obligation of guarantee, whether as a result of the existence of a defect of manufacture.

2. Paragraph 1 does not apply when it has taken into account the faulty State at the time of the first Inn in free practice of the goods in question.

Article 150 When the improvement is intended to the repair of the temporary export goods, and this repair becomes onerous, the partial exemption of import duties provided for in article 141 is to determine the amount of the applicable rights taking as a basis the elements of taxation relating to the products the compensators


of acceptance of the Declaration of free practice of these products, considering the value to customs an amount equal to the cost of repair, with the condition that these costs constitute the only provision of the holder of the authorization and are not influenced by links between him and the operator.

IV. Improvement of system resource with passive standard exchanges Article 151 1. Under the terms of this section, 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 other than those that are subject to the common agricultural policy or to the specific schemes applicable to certain goods resulting from the processing of agricultural products.

3. Without prejudice to article 156, the provisions applicable to products compensators are applied equally to the replacement products.

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

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

Article 152 1. The replacement products have to rely on 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 153 the standard Exchange is only supported when it is possible to check that they comply with the conditions set in article 152.

Article 154 1. In case of early import, export of the temporary export goods must be made within a period of two months, calculated from the date of acceptance by the Customs authorities of the Declaration of free practice of the 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 155 in the event of advance import and when applied in article 148, 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 156 the article 144, paragraph 2 and article 145, point b) do not apply in the context of standard Exchange.

Article 157 the procedures foreseen in the framework of passive perfection are of application, too, to the establishment of non-tariff measures of commercial policy of the European Union.

Section 5. Export Article 158 1. The scheme allows you to export the output of goods outside the customs territory of the Principality of Andorra.

Export involves the application of the formalities provided for in this output, including measures of commercial policy of the European Union 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 must 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 159 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 deposits francs to. General provisions Article 160 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 goods are considered, with a view to the application of the rights to import and commercial policy measures of the European Union to import , as if they were not in the customs territory of the Principality of Andorra, to the extent that it is not set or in free practice or another Customs regime, or whether they are used or consumed under conditions other than those provided in the customs regulations;

b) goods for which there is a specific regulation that provides for benefit, because their starting zone or on consignment for free, of measures relating, in principle, to the export of the goods.

Article 161 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 and fixed points of access and exit of each free zone or tank for free.

Article 162 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 for the respect of 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.

B. entry of the goods in the zones or customs authorities Article 163 francs deposits 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, matching in specially equipped premises.

Article 164 1. Without prejudice to article 4 paragraph 162, 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 160, point b).

3. The Customs authorities may require that you point at the service of customs 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 regime of goods placed in a free zone or free tank.

C. functioning of the zones and of the deposits Article 165 francs the duration of the stay of the goods in zones or deposits francs is not limited.

Article 166 1. In 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 are 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 167 goods placed in free zone or free deposit may, during his stay in free zone or on consignment for free: a) be placed in free practice, in the conditions laid down by this regime and for the article 171;

b) receive the usual manipulations mentioned in article 110, 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 the customs in the conditions laid down 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 174;

g) be destroyed, provided that the interested party provide to the Customs authorities all information that these 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 168 1. When the article 167 does not apply, the goods referred to in article 160, 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 free practice or temporary admission, would not be subject to the application of the rights to import or to commercial policy measures of the European Union. In this case, it is not required a statement of free practice or temporary admission.

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

Article 169 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.

D. Departure of goods from the zones and of Article 170 francs deposits 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 the territory of the Principality of Andorra.

Article 171 1. When a customs debt for goods and the customs value of such 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 110, paragraph 1, the type, the value in the custom duties and the amount to be considered for the determination of 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 mentioned in article 202, if it has not been tampered with.

Article 172 in the case of reintroduction of goods in the territory


Customs of the Principality of Andorra or putting them under customs regime, you can use the certificate mentioned in article 164, paragraph 4, to test the chosen customs regime.

Article 173 customs authorities 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 Article 174 1. The 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 of the European Union.

3. The re-export or destruction will be notified in advance to the Customs authorities. The Customs authorities prohibit the re-export formalities established in the above-mentioned measures or when it is in paragraph 2. When 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 57 to 74.

In this case it applies to article 158, paragraphs 3 and 4.

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 35, paragraph 2.

Title V Goods leaving the customs territory of the Principality of Andorra Article 175 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 VI. Privileged operations chapter i. goods in return 176 1 Article. The goods that once exported outside the customs territory of the Principality of Andorra, it reintrodueixen and they get in free practice, within a period of three years, are, on demand of the interested party, exonerated the rights to import.

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

When the goods in return had been, prior to their export out of the customs territory of the Principality of Andorra, placed in free practice for the benefit of a right to import reduced or nil by reason of its use for individuals, you can only grant the exemption referred to in paragraph 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 his first start in free practice. If the latter is greater than the amount that results from the free practice 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 to a third country.

Article 177 only grants the exemption of import rights mentioned in article 176 to the extent that the goods are imported in the same State in which they were exported.

Article 176 articles 178 and 177 shall apply 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 inward regime; free startup date is considered the date of re-export of the products compensators.

Title VII. Customs debt and the amount of the customs debt guarantee. Article 179 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 guarantee does not exceed ECU 500.

Article 180 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 may, however, ask the person mentioned in the article 179, 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 181 on demand of the person mentioned in the article 179, paragraphs 1 or 3, the Customs authorities allow it constitutes a global guarantee covering several operations that generate or can generate this customs debt.

Article 182 1. When the customs regulations provides for the Constitution of a guarantee for customs authorities required, fix the amount of such guarantee at a level equal to the precise amount of the customs debt in question or, if that amount can be determined to be safely in the


time that is required to guarantee, to the highest amount, estimated by the Customs authorities, of the customs debt or 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 Customs debts 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 183 the guarantee may be made up of: a cash deposit or a deposit.

Article 184 1. The cash deposit must be made in the currency used in the public accounting of the Principality of Andorra in which the guarantee is required.

Is calculated on a cash deposit: the delivery of a cheque the payment of which is guaranteed by the body that issued in any case acceptable to 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 185 The purposes you must commit, in writing, to pay jointly with the debtor the secured amount of the customs debt payment which has become enforceable.

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

Article 186 of the person who has to deliver the warranty you can choose freely between the kind of Constitution that provided for in article 183.

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.

Article 187 The Customs authorities may accept the type of guarantee other than those of article 183 if these guys guarantee so that customs debt payment equivalent.

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

Article 188 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 179 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 189 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 190 1. A customs debt on importation is born by: a) the import of the Principality of Andorra of goods subject to import duties, b) or start in the Principality of Andorra of 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 to 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 191 1. A debt on importation was born: a) the introduction in the territory of the Principality of Andorra irregular customs of goods subject to import duties;

(b)) or if it is a commodity that is in a free zone or in the tank for free, its irregular introduction into another part of that territory.

In the sense of the present article, it is understood by any irregular introduction introduction desvirtuï the articles 36 to 39 and article 170.

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 192 1. A customs debt on importation was created by: the subtraction in 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 also, if necessary, 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 193 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 by


at the start 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 192, except that it is not established 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 194 1. A customs debt on importation was 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 be applied in the above 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 195 1. Do not generate any customs debt on importation for a particular commodity, by derogation from articles 191 and 193 paragraph 1 point a), when the applicant provides proof that the breach of the obligations arising from the provisions of articles 36 to 39 and 170, 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 the present paragraph, 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 set in free practice 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.

196 article When a customs debt for goods placed in free practice for the benefit of a right to import reduced by reason of your use private purposes, the amount paid at the time of the free practice is reduced 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 197 1. A customs debt on exportation is born by: 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 198 1. A customs debt on exportation was created by: the way out, out of 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 way out, the 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 199 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 cannot 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 200 of the customs debt referred to in articles 190 to 194 and 197 to 199 still exists that affects 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 money and drugs and psychotropic substances that are not part of the economic circuit strictly supervised by the competent authorities with a view to a use 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 201 When there are several debtors for the same customs debt all debtors, are required to pay this debt in solidarity.

Article 202 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 203 1. The customs debt arises in the place where the events occur that make it appear that debt.

2. When it is not possible to determine the place referred to in paragraph 1, it is considered that the customs debt appears in the place where the Customs authorities confirmed that the merchandise is in a situation that has popped up a customs debt.

3. When a customs regime is not closed for a commodity, it is considered that the customs debt has been born: the place where the goods have been placed under the scheme, or to the place where the merchandise in the Principality of Andorra under the scheme in question.

4. When items of information of what the Customs authorities allow them to establish that the customs debt had already appeared when the merchandise was previously on another site, it is considered that the customs debt has been born in the place in which it is possible to establish who was at the time more far in time in which you can set the source 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 204 1. Any amount of import or export duties resulting from a customs debt, called hereinafter amount of rights, must 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 are overriding.

The first paragraph does not apply in cases where: a) has instituted an anti-dumping duty or provisional Compensator;

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

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 207 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 205 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 206 1. When the amount of the rights resulting from a customs debt has not been counted in accordance with article 205 or counted at a lower level


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 (posting a posteriori). This period may be extended in accordance with article 205.

2. Except in the cases mentioned in article 204, 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 207 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 205, paragraph 1, 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. However, when it is made as a consequence of an act subject to judicial proceedings and repressive customs authorities have not been able to determine the exact amount legally due rights, this communication takes place after it has expired this period of three years, to the extent provided by the regulations in force.

Section 2. Time and methods of payment of the amount of rights Article 208 1. The whole amount of the object of the communication mentioned in article 207 must 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 210 to 215, the payment must be made in the period granted.

Without prejudice to article 229 second section, 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 set out in article 205, 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 215, point a) the extension of the deadline agreed 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 210 to 215, the payment must be made, as in later, when expire or the terms determined in the framework of these modalities.

2. When you enter a demand reduction of rights in accordance with article 223 or 224 or when a commodity is under embargo with a view to subsequent confiscation in accordance with article 219, point b), point c), second indent, or about to), it extended the obligation of the debtor to pay the rights.

Article 209 of 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 210 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 211, 212 and 213.

Article 211 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 212 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 205 paragraph 1, or article 206, paragraph 1;

b) globally for the whole of the amounts accounted for rights under the conditions defined in article 205, paragraph 1, 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 205, paragraph 1.

Article 213 1. The extension period is thirty days.

It is calculated as follows: a) when the overtime pay is carried out in accordance with article 212 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 205, 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 212 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 212 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 reduces 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 (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 (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 214 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 initially demanded, or if there have been posting on the basis of 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 213, 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.

Article 215 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 the latter can arise, because of the situation of the debtor serious economic or social difficulties,.

216 article whatever the form of payment granted to the debtor, this has the possibility, to pay all or part of the amount of the rights without waiting for it expires the deadline that has been granted.

Article 217 Any amount of rights can be paid by a third party instead of the debtor.

Article 218 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 fee.

b) is perceived an interest late payment penalty in addition to the amount of the rights. The late payment penalty interest rate may be higher than the interest rates of credit but may not be less than the latter type.

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 performed 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 219 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 in accordance with article 64, 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 their very nature or because of a fortuitous or force majeure;

d) when goods for which a customs debt was generated in accordance with article 191, 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, bearing in mind that the customs duties will serve as basis to determine the sanction as well as the administrative and judicial proceedings that may result.

Chapter v. refund and reduction of rights Article 220 is meant by: a) refund: the total or partial refund of import duties or export duties which have been paid;

b) reduction: a decision not perception, totally or in part, of an 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 221 1. We proceed to the refund of the rights to the import or export rights if it is established that at the time of payment, the amount is not legally owed or that the amount was taken into account contrary to article 206, 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 article 206, paragraph 2.

Does not grant any refund or reduction when the costs that have led to the payment or in the


compatibility of an amount that is not legally owed are a maneuver of the interested party.

2. We grant you 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 to refund or reduce when confirmed, in the course of this period, the existence of one of the situations described in paragraph 1.

Article 222 Will proceed to refund the rights to import or export rights when you invalidate a declaration to customs and have paid the fees. We grant you a refund on demand made by the interested party in the terms stipulated for the demand for invalidation of the Declaration to customs.

Article 223 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 65.

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 to override their destruction or their implementation, with a view to re-export, under the regime of the "external" traffic, under the regime of bonded, in free zone or in the tank for free.

3. No refund is granted or the reduction of the import rights to the 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. We grant you 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 twelve months from the date of the communication of these rights to the debtor.

However, the Customs authorities may authorize an extension of this deadline in exceptional cases duly justified.

Article 224 1. You can proceed to refund or reduce the rights to import and export rights in situations other than those envisaged in articles 221, 222 and 223, situations which result from circumstances that do not involve or maneuvers or negligence on the part of the interested States.

2. We grant you 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 twelve months from the date of the communication of these rights to the debtor.

However, the Customs authorities may authorize an extension of this deadline in exceptional cases duly justified.

Article 225 only comes to refund or reduce 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 apply for a refund or reduction for a sum below this amount.

Article 226 of the refund by the Customs authorities of amounts of import or export rights as well as of the interests of credit or delay raised eventually in its payment, does not give rise to the payment of interest on the part of those authorities. However, you pay an interest when a decision favorable to a demand for refund is not executed within a period of three months from the adoption of this decision.

The amount of these interests must be calculated so that it is equivalent to what it would require to the same effect in the domestic financial market.

Article 227 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 226 must be reimbursed.

Title VIII. Right of appeal Article 228 every person 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 6 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 229 the presentation of a resource is not precedent for the execution of the decision under appeal.

However, the Customs authorities extended 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,.

Repealing provision on the entry into force of the present Customs Code, abolishes all legal or regulatory provisions that object.

Final provisions 1. Authorises the Government to dictate the provisions


rules of application that are necessary for the development and the application of the present Customs Code.

2. The present law of the Customs Code shall enter into force the day of its publication in the official bulletin of the Principality of Andorra.

Casa de la Vall, 20 June 1996 Josep Dallerès Codina, General Syndic 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