COMMISSION OF THE EUROPEAN COMMUNITIES 
SEC(90) 640 final Brussels, 3 April 1990 
Proposal for a 
COUNCIL DECISION 
on the conclusion of an Agreement 
in the form of an exchange of letters 
between the European Economic Community 
and the Principality of Andorra 
I 
I 
(presented by the Commission) 
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EXPLANATORY ΜΚΚΠΚΑ>ΙΓΠΜ 
1. On 20 March. 1989 the Council adopted directives authorizing the 
Commission to initiate negotiations with Andorra with a view to concluding 
an agreement in the form of an exchange of letters. 
Two negotiating meetings were held in Brussels on 13 ani 14 April 1989 ard 
13 and 14 December 1989 on the basis of these directives. 
2. At the close of the second negotiating meeting a draft agreement in the 
form of an exchange of letters was initialled in Brussels on 
14 December 1989. 
Under the agreement a customs union was established between Andorra ard. the 
Community for indus'trial products. The customs union comprises the 
abolition of customs duties and charges having equivalent effect ani the 
removal of quantitative restrictions in trade between the two sides, the 
adoption by Andorra of the import formalities applied by the Community to 
other countries and the customs provisions required for the operation of 
the customs union. 
The Community will allow agricultural products originating in Andorra to be 
imported duty free. 
A specific solution has been found for tobacco products. 
Relatively liberal provisions have been adopted for tax relief for 
travellers, in order to take into account the specific nature of Andorra's 
economy, for which tourist trade is essential. 
•"i 
C . 
The Agreement also provides for the setting-up of a Joint Committee, which 
will be responsible for administering the Agreement, specifying certain 
rules, and establishing a dispute settlement procedure. The Agreement also 
contains provisions designed to avoid discrimination in tax or commercial' 
matters. 
The Agreement has been concluded for an unlimited period, but will be 
reviewed within a maxiinum of five years. 
3. The Commission considers that, in line with the Council's negotiating 
directives, the draft Agreement enables relations to be established on a 
sound basis and takes into consideration the interests and specific nature 
of Andorra. 
4. The Commission therefore requests the Council to adopt this Agreement 
and implement the procedure required for the «ï grri -ng arri conclusion of the 
Agreement. 
The Commission therefore presents the following to the Council: 
(i) a proposal for a Council decision on the conclusion of the Agreement in 
the form of an exchange of letters between the European Economic Community 
and the Principality of Andorra; 
(ii) the draft Agreement resulting from the ι T>Ì ti a.n eri text and the Annexes 
and Appendix thereto; 
(iii) the declarations and exchange of letters between Heads of Delegation, 
attached to the draft Agreement. 
proposal for a 
COUNCIL DECISION 
on the conclusion of an Agreement 
in the form of an exchange of letters 
between the European Economic Community 
and the Principality of Andorra 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Economic Community, 
and in particular Article 113 thereof, 
Having regard to the proposal from the Commission, 
Whereas the Agreement in the form of an exchange of letters be teen the 
Euorpean Economic Community and the Principality of Andorra should be 
approved; 
HAS DECIDED AS POLDOWS: 
Article 1 
The Agreement in the form of an exchange of letters between the European 
Economic Community and the Principali ty of Andorra, and the Annexes and the 
Appendix which form an integral part of the Agreement, are hereby approved 
on behalf of the Community. 
The texts of the Agreement, the Annexes and Appendix thereto and the 
declarations by the Principality of Andorra and by the Community, the joint 
declarations and the exchange of letters between the Heads of Delegation 
are annexed to this Decision.1 
1 The date of entry Into force of the Agreement will be published in the 
Official Journal of the European Communities by the General Secretariat of 
the Council. 
Ί 
Article 3 
The President of the Council shall give the notification provided for in 
Article 24 of the Agreement.1 
Article 5 
This Decision shall take effect the day following that of its publication 
in the Official Journal of the European Communities. 
For the Council 
Done at Brussels, ... 
The President 
1 The date of entry into force of the Agreement will be published in the 
Official Journal of the European Communities by the General Secretariat of 
the Council. 
X' 
Draft agreement In the form of an exchange of letters 
between 
the European Economic Community 
and 
the Principality of Andorra 
Brussels, 14 December 1989 
DRAFT AGREEMENT 
in the form of an exchange of letters 
between the European Economic Community 
and the Principality of Andorra 
Α.. Letter from the PrirmipaH ty of Andorra 
Sir, 
Please find attached the text of the Agreement between the Principality of 
Andorra and the European Economic Community. Ve have the honour to confirm 
that the Principality of Andorra accepts the Agreement. 
Please would you confirm that the European Economic Community accepts the 
Agreement. The Agreement between the Principality of Andorra and the 
EuropeanEconomic Community shall thereby be concluded, as set out in the 
attached text. 
Please accept, Sir, the assurance of my highest consideration. 
For the Principality of Andorra 
Brussels, ... 
Β. Letter from thft ngmmuiiity 
Sirs, 
I acknowledge receipt of your letter accepting the Agreement between the 
Principality of Andorra and the European Economic Community. Your letter 
reads as follows : 
"Please find attached the text of the Agreement between the Principality of 
Andorra and the European Economic Community. We have the honour to confirm 
that the Principality of Andorra accepts the Agreement. 
Please would you confirm that the European Boonomio Community accepts the 
Agreement. The Agreement between the Principality of Andorra and the 
European Economic Community shall thereby be concluded, as set out in the 
attached text.» 
I have the honour to confirm that the European Economic Coraraunity accepts 
this Agreement. The Agreement between the Principality of AMorra and the 
European Economic Community is hereby concluded in accordance with the 
terms of your letters ani of the attached text. 
Please accept, Sirs, the assurance of my highest consideration. 
On behalf of 
the Council of the European. Communities 
s 
DRAFT 
AGREEMENT IN THE FORM OF 
AN EXCHANGE OF LETTERS 
BETWEEN 
THE EUROPEAN ECONOMIC COMMUNITY 
AND 
THE PRINCIPALITY OF ANDORRA 
THE PRINCIPALITY OF ANDORRA AND THE EUROPEAN ECONOMIC COMMUNITY, 
Desirous of introducing, In respect of their trade relations, arrangements 
to take the place of national arrangements currently In force and respecting 
the specific situation of the Principality of Andorra; 
Considering that, owing to geographical, h I stor I ca I and social and economic 
factors, Andorra's exceptional situation justifies special arrangements, 
particularly as regards exemption from import duties, turnover tax and 
excise duties collected on goods Imported by travellers from Andorra into 
the Community, 
HAVE AGREED AS FOLLOWS: 
Art iele 1 
Trade between the European Economic Community, on the one hand, and the 
Principality of Andorra, on the other, shall be governed by the provisions 
set out below. 
TITLE I 
Customs Union 
Art iç|e Ζ 
A customs union shall be established between the Community and Andorra for 
the products covered by Chapters 25 to 97 of the Harmonized System in 
accordance with the procedures and conditions set out under this Title. 
Article 3 
1. The provisions of this Title shall apply to: 
(a) goods produced in the Community or in Andorra, including those 
obtained wholly or in part from products which come from third 
countries and are in free circulation In the Community or in Andorra; 
(b) goods which come from third countries and are in free circulation in 
the Community or in Andorra. 
2. Products coming from third countries shall be considered to be in 
free circulation in the Community or in Andorra if the import formalities 
have been complied with and any customs duties or charges having equivalent 
effect which are payable have been levied, and there has been no total or 
partial drawback of such duties or charges In respect of the said products. 
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Art iele 4 
The provisions of this Title shall also apply to goods obtained or produced 
in the Community or in Andorra, in the manufacture of which were used 
products coming from third countries and not In free circulation either In 
the Community or in Andorra. These provisions shall, however, apply to 
those goods only if the exporting Contracting Party levies the customs 
duties laid down in the Community for third country products used in their 
manufacture. 
Art lele 5 
The Contracting Parties shall refrain from Introducing between themselves 
any new customs duties on imports or exports or charges having equivalent 
effect, and from Increasing those already applied In their trade with each 
other on 1 January 1989. 
Art tele 6 
1. Customs duties on imports and charges having equivalent effect in 
force between the Community and Andorra shall be abolished In accordance 
with paragraphs 2 and 3 of this Article. 
2. On 1 January 1991 Andorra shall abolish customs duties and charges 
having equivalent effect on imports from the Community. 
3. (a) From 1 January 1991 the Community, with the exception of the 
Kingdom of Spain and the Portuguese Republic, shall abolish customs duties 
and charges having equivalent effect on Imports from Andorra. 
(b) From 1 January 1991 the Kingdom of Spain and the Portuguese 
Republic shall apply the same customs duties In respect of Andorra as they 
apply in respect of the Community as constituted on 31 December 1985. 
(c) In the case of processed agricultural products covered by 
Chapters 25 to 97 of the Harmonized System and by Regulation (EEC) 
No 3033/80, subparagraphs (a) and (b) above shall apply to customs duties 
constituting the fixed component of the charge on imports of those products 
into the Community from Andorra, while the variable component provided for 
in the Regulation shall continue to apply. 
(d) By way of derogation from subparagraphs (a), (b) and (c), imports 
covered by the provisions relating to tax relief for travellers referred to 
in Article 13 shall be exempt from customs duties from 1 January 1991. 
Article 7 
1. For products covered by the customs union, Andorra shall adopt, with 
effect from 1 January 1991 : 
the provisions on import formalities applied by the European 
Economic Community to third countries; 
the laws, regulations and administrative provisions applicable to 
customs matters In the Community and necessary for the proper 
functioning of the customs union. 
The provisions referred to in the first and second indents shall be 
those currently applicable in the Community. 
2. The provisions referred to in the second indent of paragraph 1 shall 
be determined by the Joint Committee provided for in Article 17. 
Art jçle 8 
1. (a) Over a period of five years, and beyond that period if no 
agreement can be reached In accordance with 1(b), Andorra shall 
authorize the Community, acting on behalf of and for Andorra, to 
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enter goods sent from third countries to Andorra for free 
circulation. Entry into free circulation will effected by the 
Community customs offices listed In Annex I. 
(b) At the end of this period, and under Article 20, Andorra may 
exercise right of entry Into free circulation for Its goods, 
following agreement by the contracting parties. 
2. Where import duties are payable on goods pursuant "to paragraph 1, these 
duties shall be levied on behalf of Andorra. Andorra shall undertake not to 
refund these sums directly or Indirectly to the parties concerned. 
3. The Joint Committee provided for in Article 17 shall determine: 
(a) possible changes to the list of the customs offices competent to 
clear the goods referred to In paragraph 1 and the procedure for 
forwarding the said goods to Andorra referred to In paragraph 1; 
(b) the arrangements for assigning to the Andorran Exchequer the 
amounts collected in accordance with paragraph 2, and the 
percentage to be deducted by the Community to cover 
administrative costs In accordance with the relevant regulations 
in force within the Community; 
(c) any other arrangements necessary for the proper implementation of 
this Art lele. 
Art lele 9 
Quantitative restrictions on imports and exports and all measures having 
equivalent effect between the Community and the Principality of Andorra 
shall be prohibited from 1 January 1991. 
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Art iele 10 
1· If either Contracting Party considers that disparities arising from 
the other Party's application, in respect of Imports from third countries, 
of customs duties, quantitative restrictions or any measures having 
equivalent effect, or of any other measure of commercial policy, threaten to 
deflect trade or to cause economic difficulties in its territory, it may 
bring the matter before the Joint Committee, which shall, if necessary, 
recommend appropriate methods for avoiding any harm liable to result 
therefrom. 
2. Where deflections occur or economic d i ff I eu 111 es arise and the Party 
concerned considers that they call for Immediate action, that Party may 
itself take the necessary surveillance or protection measures, notifying the 
Joint Committee without delay; the Joint Committee may recommend that the 
said measures be amended or abolished. 
3. In the choice of such measures preference shall be given to those 
which least disturb the operation of the customs union and, in particular, 
the normal development of trade. 
TITLE II 
Arrangements for products not covered by the customs union 
Article 11 
1. Products covered by Chapters 1 to 24 of the Harmonized System which 
originate in Andorra shall be exempt from Import duties when imported into 
the Community. 
2. Rules of origin and methods of administrative cooperation are set out 
in the Appendix. 
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Art iele 12 
1. The arrangements applied to goods from third countries imported into 
Andorra shall not be more favourable than those applied to imports of 
Community goods. 
2. Products covered by headings Nos 24.02 and 24.03 of the Harmonized System 
which are manufactured in the Community from raw tobacco and which meet the 
conditions of Article 3(1) shall be eligible, when imported into Andorra, 
for a preferential rate corresponding to 60% of the rate applied in Andorra 
for the same products vis-à-vis third countries. 
TITLE III 
Common provision? 
Article 13 
1. Exemptions from Import duties, turnover tax and excise duties levied 
on imports by travellers between the Contracting Parties and applicable to 
goods contained in the personal luggage of travellers coming from one of the 
Contracting Parties shall be those currently applicable in the Community in 
respect of third countries, provided imports of those goods are strictly 
non-commerc i a I. 
2. With regard to the products covered by Title II of this Agreement and 
listed below, the exemptions referred to In paragraph 1 shall be granted 
within the following quantitative limits for each traveller entering the 
Community from Andorra: 
-milk powder 2.5 kg 
- condensed milk 3 kg 
- fresh milk 6 kg 
- butter 1 kg 
- cheese 4 kg 
- sugar and confectionery 5 kg 
- meat 5 kg 
4,y 
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3. By way of derogation from the provisions of paragraph 1 and provided 
that the goods have been acquired under the domestic market conditions of 
one of the Contracting Parties and that they meet the above conditions: 
the total value of the exemptions applicable to goods covered by 
Title I shall be set per person at three times the value of the 
exemption granted by the Community to travellers from third 
count r les-, 
the fol i owing quantitative limits shall apply to the goods listed 
be low: 
(a) Tobacco products 
cigarettes 300 Items 
or 
cigar i I los 150 items 
(cigars weighing no more than 3g each) 
or 
cigars 75 items 
or 
smoking tobacco 400 grammes 
(b) Alcohol and alcoholic beverages 
dist i I led beverages and spIr i tuous beverages 
having an alcoholic strength by volume of more 1.5 I total 
than 22% vol; undenatured ethyl alcohol of 80% 
vol or more 
or 
spirituous distilled beverages, aperitifs based 
on wine or alcohol, taffia, sake or similar 3 I total 
beverages with an alcoholic strength by volume 
not exceeding 22% vol, sparkling wine, dessert wine 
and 
st 111 wine 5 I total 
(c) Perfume 
and 
to i I et water 3/8 I 
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(d) Coffee 1 000 g 
or 
extracts and essences of coffee 400 g 
(e) Ifia 200 g 
or 
extracts and essences of tea 80 g 
4. Within the quantitative limits laid down In the second Indent of 
paragraph 3, the value of the goods listed therein shall not be taken into 
consideration for determining the exemptions referred to in paragraph 1. 
Article 14 
The Contracting Parties shall refrain from any domestic tax measure or 
practice leading directly or indirectly to discrimination between the 
products of one Contracting Party and similar products from the other 
Contract ing Party. 
Products sent to the territory of one of the Contracting Parties shall not 
be eligible for a refund of domestic charges which is higher than the 
charges which have been levied directly or Indirectly. 
Artide 15 
1. in addition to the cooperation provided for in Articles 11(2) and 
17(6) of this Agreement, the administrative authorities of the Contracting 
Parties responsible for implementing the provisions of this Agreement shall 
assist each other in other cases so as to ensure compliance with the 
prcv i s ions. 
2. Arrangements fcr the application of paragraph 1 sha!! be determined 
by the Joint Committee referred to in Article 17. 
1 
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Art lele 16 
The Agreement shall not preclude prohibitions or restrictions on imports, 
exports or goods in transit Justified on grounds of public morality, public 
policy or public security; the protection of health and life of humans, 
animals or plants; the protection of national treasures possessing artistic, 
historic or archaeological value; the protection of Industrial or commercial 
property; or controls relating to gold and silver. Such prohibitions or 
restrictions shall not, however, constitute a means of arbitrary 
discrimination or a disguised restriction on trade between the Contracting 
Pgrt ies. 
Article 17 
1. A Joint Committee shall be set up with respons ibi li ty for administering 
the Agreement and ensuring that it is properly implemented. To that end, it 
shall formulate recommendations. It shall take decisions in the cases 
provided for in the Agreement. The decisions shall be executed by the 
Contracting Parties in accordance with their own regulations. 
2. With a view to the proper performance of the Agreement, the Contracting 
Parties shall carry out exchanges of information and, at the request of 
either party, shall consult together In the Joint Committee. 
3. The Joint Committee shall draw up its own Rules of Procedure. 
4. The Joint Committee shall be composed, on the one hand, of 
representatives of the Community and, on the other, of representatives of 
the Principality of Andorra. 
5. The Joint Committee shall take decisions by common accord. 
6. The Joint Committee shall be chaired by each of the Contracting Parties 
in turn In accordance with the arrangements to be laid down In its Rules of 
Procedure. 
1 
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7. The Joint Committee shall meet at the request of either of the 
Contracting Parties, to be lodged at least one month before the date of the 
Intended meeting. Where the Joint Committee Is convened under Article 10, 
It shall meet within eight working days from the date on which the request 
Is lodged. 
8. In accordance with the procedure laid down In paragraph 2 of this 
Article, the Joint Committee shall determine methods of administrative 
cooperation for the purposes of applying Articles 3 and 4, taking as a basis 
the methods adopted by the Community In respect of trade between the Member 
States; it may also amend provisions in the Appendix, referred to In 
Art i c I e 11. 
Article 18 
1. Any disputes arising between the Contracting Parties over the 
interpretation of the Agreement shall be put before the Joint Committee. 
2. If the Joint Committee does not succeed in settling the dispute at its 
next meeting, each Party may notify the other of the designation of an 
arbitrator; the other Party shall then be required to designate a second 
arbitrator within two months. 
The Joint Committee shall designate a third arbitrator. 
The arbitrators' decisions shall be taken by a majority vote. 
Each Party Involved in the dispute shall be required to take the measures 
needed to ensure the application of the arbitrators' decision. . 
Article 19 
In trade covered by the Agreement: 
the arrangements applied by Andorra vis-a-vis the Community may not 
give rise to any discrimination between the Member States, their 
nationals, or their companies; 
19 
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the arrangements appi led by the Community vis-a-vis Andorra may not 
give rise to any discrimination between Andorran nationals or 
companies. 
TITLE IV 
GENERAL AND FINAI PROVISIONS 
Art icle 20 
This Agreement is concluded for an unlimited duration. Within five years of 
its entry Into force, the two Parties shall begin consultations to examine 
the results of Its application and If necessary to open negotiations on Its 
amendment In the light of that examination. 
ArtIcle 21 
Either Contracting Party may denounce this Agreement by notifying the other 
Contracting Party In writing. In that case, the Agreement shall cease have 
effect six months after the date of such notification. 
Article 22 
The Agreement shall apply, on the one hand, to the territories in which the 
Treaty establishing the European Economic Community Is applied and under the 
conditions laid down In that Treaty and, on the other, to the territory of 
the Principality of Andorra. 
ArtIcle Ζ 3 
The Appendix and Annexes I and II to this Agreement shall form an integral 
part thereof. 
Λ 
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Art I c le I y 
1. This Agreement shall enter Into force on 1 July 1990, on condition that 
the Contracting Parties have notified each other before that date of the 
completion of the procedures necessary to that effect. 
2. After the date provided for In paragraph 1, the Agreement shall enter 
into force on the first day of the second month following notification. 
3. If the second paragraph applies, the date 1 January 1991 contained in 
various provisions of the Agreement shall be replaced by the date 
1 July 1991. 
Art icle ZS 
The provisions of this Agreement shall replace those applied by the 
Community, and in particular by France and Spain, prior to the Agreement's 
entry into force, under the 1867 exchange of letters with the Principality 
of Andorra. 
Art Icle A.6 
This Agreement Is drawn up In two originals in the Catalan, Danish, 
Dutch, English, French, German, Greek, Italian, Portuguese and Spanish 
languages, each text being equally authentic. 
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ANNEX I 
List of customs offices referred to In Article 8(1) 
- TOULOUSE PORTET 
- L'HOSPITALET PAS DE LA CASE 
- LA TOUR DE CAROL 
- PERPIGNAN 
- MADRID 
- BARCELONA 
- ALGECI RAS 
- TUY 
- FARGA DE MOLES 
ANNEX I I 
"As regards the provisions of trade policy adopted by the Principality of 
Andorra under the Agreement, and In order that Imports of the products 
consumed in Andorra should not be affected by these provisions, derogations 
may be decided by the Joint Committee at the request of the Principality of 
Andorra; these derogations may include aspects of common commercial policy 
which do not apply to ail the Member States of the Community. 
The Commission shall communicate to the Andorran authorities any relevant 
information concerning the arrangements applicable to the Community's 
external trade." 
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STATEMENT BY THE COMMUN ITY 
concerning agricultural and processed agricultural products 
This Agreement may not affect the Community's refund arrangements for 
exports of agricultural products or processed agricultural products. 
? 
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STATEMENT BY THE PRINCIPALITY OF ANDORRA 
The Principality of Andorra undertakes not to operate any discrimination as 
regards import duties and taxes levied on whisky, absinth and aniseed-based 
aperitifs, on the one hand, and other alcoholic beverages and aperitifs, on 
the other hand. 
JOINT STATEMENT 
In so far as provisions of this Agreement, such as, In particular, the 
provisions governing customs duties, charges having equivalent effect, 
quantitative restrictions, measures having equivalent effect, prohibitions 
on imports, exports or goods in transit, are similar to the provisions of 
the Treaty establishing the European Economic Community, the Contracting 
Parties' representatives within the Joint Committee shall undertake to 
interpret the former, within the scope of this Agreement, in the same way as 
the latter are interpreted in trade within the European Economic Community. 
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JOINT STATFMFNT 
The Joint Committee shall examine and endeavour to find a solution to any 
problems which arise In trade between the Contracting Parties as regards the 
monitoring and certification of technical standards. 
? 
APPENDIX 
concerning the definition of "originating products" and methods of 
administrative cooperation 
TITLE i 
Definition of the concept of originating products 
Art icle 1 
For the purpose of implementing the provisions of Article 11(1) of the 
Agreement, the following shall be regarded as products originating in the 
Pr I ne i pa I i ty of Andorra: 
(a) vegetable products which are harvested in Andorra; 
(b) ï i ve animals born and raised in Andorra; 
(c) products obtained from live animals born and raised in Andorra; 
(d) products from hunting or fishing In Andorra; 
(e) products obtained in Andorra by working or processing products referred 
to in points (a) to (d), even if other products have been used in their 
manufacture, provided that the products which were not obtained in 
Andorra play only a subsidiary part in manufacture. 
TITLE I I 
Arrangements for administrative cooperation 
1, Originating products within the meaning of this Appendix sha I i when 
imported into the Community be covered by the Agreement on presentation of: 
(a) an EUR.1 movement certificate, hereinafter referred to as an "EUR.1 
certificate". A specimen of the EUR.1 certificate is given in Annex II 
to this Appendix; 
(b) an invoice bearing the exporter's declaration as given in Annex Ml 
to this Appendix, made out by any exporter for any consignment of one 
or more packages containing originating products whose total value 
does not exceed ECU 2 820. 
2. The following originating products within the meaning of this Appendix 
shall when imported into the Community be covered by the Agreement without 
it being necessary to present either of the documents referred to in 
paragraph 1 : 
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(a) goods sent as small packages from private persons to private persons, 
whose total value does not exceed ECU 200; 
(b) goods forming part of travellers' personal luggage whose value does 
not exceed ECU 565. 
These provisions shall apply only provided that such goods are not imported 
by way of trade and have been declared as meeting the conditions required 
for the application of the Agreement, and where there is no doubt as to the 
veracity of such declaration. 
Imports which are occasional and consist solely of goods for the personal 
use of the recipients or travellers shall not be considered as imports by 
way of trade if it is evident from the nature and quantity of the goods that 
no commercial purpose is in view. 
3. Up to and including 30 April 1991 the ecu to be used In terms of any 
given national currency shall be the equivalent in that national currency of 
the ecu as at 3 October 1988. For each successive period of two years 
thereafter it shall be the equivalent in that national currency of the ecu 
as at the first working day in October in the year immediately preceding the 
two-year period. 
4. Amounts in the national currency of the exporting State equivalent to 
the amounts expressed in ecus shall be fixed by the exporting State and 
communicated to the other parties. When these amounts are greater than the 
corresponding amounts fixed by the importing State, the importing State 
shall accept them if the goods are invoiced In the currency of the exporting 
State. 
if the goods are invoiced In the currency of another Member State of the 
Community, the importing State shall recognize the amount notified by the 
State concerned. 
Art icle 3 
1. An EUR. 1 certificate shall be issued by the Andorran customs 
authorities when the goods to which it relates are exported. It shall be 
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made available to the exporter as soon as actual exportation has been 
effected or ensured. 
2. The EUR. 1 certificate shall be issued by the Andorran customs 
authorities if the goods to be exported can be considered as products 
originating In the Principality of Andorra within the meaning of Article 1 
of this Append i χ. 
3. An EUR. 1 certificate may be Issued only where It can serve as the 
documentary evidence required for the purpose of implementing the 
preferential arrangements provided for by the Agreement. 
The date of issue of the EUR. 1 certificate must be Indicated in the part of 
the certificate reserved for the customs authorities. 
4. in exceptional circumstances an EUR. 1 certificate may also be issued 
after exportation of the goods to which It relates if it was not issued at 
the time of exportation because of errors or involuntary omissions or 
special circumstances. 
Certificates issued retrospectively must be endorsed with one of the 
fol lowing phrases: 
'EXPEDIDO A POSTERIORI', 'UDSTEDT EFTERFØLGENDENACHTRÄGLi CH 
AUSGESTELLT',' ','ISSUED 
RETROSPECTIVELY','DELIVRE A POSTERiORI','RiLASCIATO A 
POSTERIORI','AFGEGEVEN A POSTERiORi','EMITIDO Α POSTERIOR!', 'EMES A 
POSTERIORI'. 
5. In the event of the theft, loss or destruction of an EUR. 1 certificate, 
the exporter may apply to the Andorran customs authorities which issued it 
for a duplicate made out on the basis of the export documents in their 
possession. The duplicate issued in this way must be endorsed with one of 
the fol¡owing: 
DUPLI CADO','DUPLI ΚΑΤ','DUPL i ΚΑΤ',' ','DUPL i CATE' 
DUPL i CATA','DUPL i CATO','DUPL i CAAT','SEGUNDA VIA', 'DUPL i CAT'. 
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The duplicate, which must bear the date of Issue of the original EUR. 1 
certificate, shall take effect as from that date. 
6. The endorsements referred to in paragraphs 4 and 5 shall be entered in 
the Remarks box on the EUR. 1 certificate. 
7. For the purpose cf verifying whether the conditions stated In paragraph 
2 have been met, the Andorran customs authorities shall have the right to 
call for any documentary evidence or to carry out any check which they 
consider appropriate. 
ArtIc ie 4 
1. An EUR. 1 certificate shall be issued only on application having been 
made in writing by the exporter or, under the exporter's responsibility, by 
his authorized representative, on the form of which a specimen is given in 
Annex II to this Appendix; it shall be completed in accordance with this 
Append i χ. 
2. it shall be the responsibility of the Andorran customs authorities to 
ensure that the form referred to in paragraph 1 is duly completed. In 
particular, the Andorran customs authorities shall check whether the space 
reserved for the description of the goods has been completed in such a 
manner as to exclude all possibility of fraudulent additions. To this end, 
the description of the goods must be given without leaving any blank lines. 
Where the space is not completely filled a horizontal line must be drawn 
below the last line of the description, the empty space being crossed 
through. 
3. Since the EUR. 1 certificate constitutes the documentary evidence for 
the application of the preferential tariff provided for by the Agreement, it 
shall be the responsibility of the Andorran customs authorities to take any 
steps necessary to verify the origin of the goods and to check the other 
statements on the EUR. 1 certificate. 
4. When a certificate is issued in accordance with Article 3(4) of this 
Appendix, after the goods to which It relates have actually been exported, 
the exporter must in the application referred to in paragraph 1: 
i I 
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indicate the piace and date of consignment of the goods to which the 
cert i fI cate re Iates, 
certify that no EUR. 1 certificate was Issued at the time of 
exportation of the goods In question, and state the reasons. 
Art icle 5 
1. EUR. 1 certificates shall be made out on the form of which a specimen is 
given in Annex li. This form shall be printed in one or more of the 
languages in which the Agreement is drawn up. Certificates shall be made 
out in one of these languages and In accordance with the provisions of the 
domestic law of the Principality of Andorra; If they are handwritten they 
shall be completed In ink and In capital letters. 
2. Each certificate shall measure 210 χ 297 mm. A tolerance of up to plus 
8 mm or minus 5 mm in the length may be allowed. The paper used must be 
white writing paper, sized, not containing mechanical pulp and weighing not 
less than 25 g/m^. it shall have a printed green gul I loche pattern 
background making any falsification by mechanical or chemical means apparent 
to the eye. 
3. The Principality of Andorra may reserve the right to print the 
certificates itself or may have them printed by approved printers. In the 
latter case, each certificate must Include a reference to such approval. 
Each certificate must bear the name and address of the printer or a mark by 
which the printer can be Identified. It shall also bear a serial number, 
either printed or not, by which it can be Identified. 
Art icle 6 
1. An EUR. 1 certificate must be submitted, within four months of the date 
of issue, by the Andorran customs authorities to the customs authorities of 
the importing State where the goods are entered in accordance with the 
procedures laid down by that State. 
- 6 -
2. An EUR. 1 certificate which Is submitted to the customs authorities of 
the importing State after the final date for presentation specified in 
paragraph 1 may be accepted for the purpose of applying preferential 
treatment, where the failure to submit the certificate by the final date set 
is due to reasons of force majeure or exceptional circumstances. 
In other cases of belated presentation, the customs author ities of the 
importing State may accept the certificates where the goods have been 
submitted to them before the said final date. 
3. The discovery of slight discrepancies between the statements made in the 
EUR. 1 certificate and those made in the documents submitted to the customs 
office for the purpose of carrying out the formalities for importing the 
goods shall not ipso facto render the certificate null and void If It is 
duly established that the certificate does correspond to the goods 
subm i tted. 
Art icle 7 
The declaration referred to in Article 2(1)(b) shall be drawn up by the 
exporter in the manner specified in Annex I I I to this Appendix, in one of 
the languages in which the Agreement is drawn up. 
It shall be typed, or printed by means of a stamp and signed by hand. The 
exporter must retain a copy of the Invoice bearing this declaration for at 
least two years. 
Art icie 8 
1. The exporter or his representative shall submit with his application for 
an EUR. 1 certificate any appropriate supporting document proving that the 
goods to be exported qualify for the issue of an EUR. 1 certificate. 
He shall undertake to submit, at the request of the appropriate authorities, 
any supplementary evidence they may require for the purpose of establishing 
the correctness of the originating status of the goods eligible for 
- 7 -
preferential treatment and shall undertake to agree to any inspection of his 
accounts and to any check on the processes of the obtaining of the above 
goods, carried out by the said authorities. 
2. Exporters must keep for not less than two years the supporting documents 
referred to in paragraph 1. 
3. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis in the 
case of the use of the declaration referred to in Article 2(1)(b). 
Art icle 9 
1. Goods sent from the Principality of Andorra for exhibition in another 
country and sold after the exhibition for importation into the Community 
shall benefit on Importation from the provisions of the Agreement on 
condition that the goods meet the requirements of this Appendix entitling 
them to be recognized as originating in Andorra and provided that it is 
shown to the satisfaction of the customs authorities that: 
(a) an exporter has consigned the goods from Andorra to the country in 
which the exhibition is held and has exhibited them there; 
(b) the goods have been sold or otherwise disposed of by that exporter to 
a consignee In the Community; 
(c) the goods have been consigned during the exhibition or immediately 
thereafter to the Community in the state in which they were sent for 
exhibition; 
(d) the goods have not, since they were consigned for exhibition, been 
used for any purpose other than demonstration at an exhibition. 
2. An EUR. 1 certificate must be submitted to the customs authorities in 
the normal manner. The name and place of the exhibition must be indicated 
thereon. Where necessary, additional documentary evidence of the nature of 
the goods and the conditions under which they have been exhibited may be 
required. 
¿V 
- 8 -
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts 
exhibition, fair or similar public show or display which is not organized 
for private purposes in shops or business premises with a view to the sale 
of foreign goods, and during which the goods remain under customs control. 
Art icle 10 
1. In order to ensure the proper application of this Title, Member States 
of the Community and Andorra shall assist each other, through their 
respective customs administrations, In checking the authenticity and 
accuracy of EUR. 1 certificates and the declarations by exporters made on 
i nvo i ces. 
Representatives of the Commission of the European Communities may on request 
take part in this checking. 
2. The Andorran customs authorities shall forward to the customs 
authorities of the Member States, via the Commission of the European 
Communities, specimen impressions of the stamps used in their offices for 
issuing EUR. 1 certificates. 
3. Penalties shall be imposed on any person who, in order to enable goods 
to be accepted as eligible for preferential treatment, draws up, or causes 
to be drawn up, a document which contains incorrect particulars. 
Art Icle 11 
1. Subsequent verification of EUR. 1 certificates and of exporters' 
declarations made on Invoices shall be carried out at random or whenever the 
customs authorities of the importing State have reasonable doubt as to the 
authenticity of the document or the accuracy of the information regarding 
the true origin of the goods In question. 
2. For the purposes of implementing the provisions of paragraph 1, the 
customs authorities of the importing State shall return the EUR. 1 
certificate, and the invoice if It has been submitted, or the Invoice 
5 
a ing the exporter s declaration or a copy of those documents, to the 
forran customs authormes. gIvIne_ Ähere appropr|atei the ^ of 
substance or form for an Inquiry. 
The custes authorities of the ,mpor„n g state in 
request tor subsequent verification, any documents and information that 
a, een obtained sugges„ng that lh. partloulars glven on ^ , 
certificate or the invoice are inaccurate. 
app!iceat|St0T aUth0ritieS °f the ,mportin 9 S*ate -cid· to suspend the 
Ρ ca on of Artide 11 pending the resuits of the verification, thev 
shall offer to re,ease the goods to the importer subject to any 
precautionary measures Judged necessary. 
resunsTr aUth0rlt '8S °f the ,mPOr,,n9 StatS ShaM be «-1 Γ "0a,IOn " SOOn - PMS,b,e · ^uits «.t be such 
o I „ " t0 de,erm 'na "he,her the tS ^ «Γ. referred 
expor ted 'd h "" " ^ ^ Γβ'"Γη^ ^ ^ ο e and whether these goods can ,n fact qualify for the appi,cation of 
the preferential arrangements. 
When such disputes cannot be settled between the customs authorities of the 
-portino S,ate a„d ,he Andorra„ custom author„, es, or when they raise a 
prob I em of interpretation of thls Appendix, they shaM be submitted to the 
Customs Committee. 
For the purpose of subsequent verification of EUR. 1 certificates the 
export documents or copies of EUR. 1 certificates provided In their place 
e re alned for at least two years by the Andorran customs authorities. 
TITLE I I I 
Final provisions 
Art icle 12 
The Community and Andorra shall each taicp th*. talce the measures necessary for the 
'.-πρ I ementat ion of this Appendix. 
3ç 
- 10 -
Art icle 13 
The Annexes to this Appendix shall form an integral part thereof. 
*"·) 
- 11 -
ANNEX I 
EXPLANATORY NOTES 
Note 1 
in order to determine whether goods originate In Andorra, it shall not be 
necessary to establish whether the power and fuel, plant and equipment, 
machines and tools used to obtain such goods originate in third countries or 
not. 
Note 2 
In order to determine the origin of products failing within Chapters 1 to 24 
of the Combined Nomenclature, no account shall be taken of any packaging. 
Note 3 -> 
Products which do not make up more than 10% by quantity of those referred to 
in Article 1 (a) to (e) of the Appendix shall be regarded as "playing a 
subsidiary part" in manufacture. 
τ 
MOVEMENT CERTIFICATE 
importer I Same 'ui: 
ï! 3. Consignee (Name, tuli address, courv-γ'· (Optional) EUR.1 No A 000.000 
See notes overleaf belor· completing thii form 
2. Certificate used in preferential trade between 
and 
(inser: approcciate countries grou : er ' ·Τ"" ίί 5. : 
4. Country, group of countries 
or territory in which the 
products are considered as 
originating 5. Country, group of countries 
or territory of destination 
6. Transport details lODiionau 7. Remarks 
8. Item number; Makes and numbers; Number and kind of packages ('); Description of 
goods 
ï ? ι; >. 11. CUSTOMS ENDORSEMENT 
Declaration certified 
Export document (J) 
Form No . 
Customs office 
issuing country or territory .... 
Date 
. S-gne\." e • S:amp 9. Gross 
weight (kg) 
or other mea­
sure (litres, 
rr^, etc.) 10. Invoices 
iOpnor.al) 
12. DECLARATION BY THE EXPORTER 
I, the undersigned, declare that the go&ds 
described above meet the condi! ons required 
for the issue of this certificale 
Place and date 
13. REQUEST FOR VERIFICATION, to: 14. RESULT OF VERIFICATION, 
Verification carried out shows that this certificate ( ) 
I—ι was issued by the customs office indicated and that 
•—! the information contained therein is accurate. 
ι—ι does not meet the requirements as to authenticity and 
I—ι accuracy (see remarks appended). 
Verification of the authenticity and accuracy 
is requested. of this certificate ι—ι does not meet the requirements as to authenticity and 
I—ι accuracy (see remarks appended). 
(Place and cate) 
Stamp 5;amp 
¡Signature) (Signature) 
(') Insert X in the appropriate box. 
NOTES 
Certificates must no! contain erasures or words written over one another. Any alterations must be made by deleting the incorrect 
particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certifi­
cate and endorsed by the customs authorities of the issuing country or territory. 
No spaces musí be left between the items entered on the certificate and each item must be preceded by an item number. 
A horizontal iine mus; be drawn immediately below the last item. Any unused space must be struck tnrough in such a manner as 
to make any iater adciiions impossible. 
Goods musi De described in accordance with commercial practice and with sufficient detail to enable them to be identifiea. 
(/o 
p. APPLICATION FOR A MOVEMENT CERTIFICATE 
1. Exporter fN.-».rTie. ΓυΙ! address, coun 
t Consigne « (Name, full address, country) (Optional) 
6. Transport details lOpnonan 
¥ fc p-m 
li EUR.1 NO A 000.000 
See notei overleaf before completing thli lorm 
2. Application for a certificate to be used in preferential trade 
between 
and 
(Insert appropriate countries groups oí countries or ;s^':ortes) 
4. Country, group of countries 
or territory In which the 
products are considered as 
originating 
7. Remarks 
8. Item number; Makes and numbers; Number and kind of packages ('); Description of 
goods 
i\ 5. Country, group of countries 
or territory of destination 
9. Gross 
weight (kg) 
or other mea­
sure (litres, 
m\ etc.) 10. invoices 
(Optional! 
Ï5 
ti 
¡I 
- 12 -
ANNEX I¡ (4) 
DECLARATION BY THE EXPORTER 
I, the undersigned, exporter of the goods described overleaf, 
DECLARE that the goods meet the conditions required for the issue of the 
attached certificate; 
SPECIFY as follows the circumstances which have enabled these goods to 
meet the above conditions: 
SUBMIT the following supporting documents^ : 
UNDERTAKE to submit, at the request of the appropriate authorities, any 
supporting evidence which these authorities may require for the 
purpose of issuing the attached certificate, and undertake, if 
required, to agree to any Inspection of my accounts and to any 
check on the processes of manufacture of the above goods, carried 
out by the said authorities; 
REQUEST the issue of the attached certificate for these goods. 
(Place and date) 
(S ignature) 
1 For example, import documents, movement certificates, invoices, 
manufacturer's declarations, etc., referring to the products used in 
manufacture or to the goods re-exported In the same state. 
- 13 -
ANNEX III 
Declaration provided for in Article 2 (1) (b) 
I, the undersigned, exporter of the goods covered by this document, declare 
that, except where otherwise Indicated,1 the goods meet the conditions laid 
down for obtaining originating status In preferential trade with the 
Community and that the country of origin of the goods is Andorra. 
(place and date) 
(signature) 
(The signature must be 
followed by the name of 
the 
signatory in clear 
scr ipt. ) 
1 When an invoice also includes products not originating in Andorra, the 
exporter must clearly indicate them. 
COMMISSION 
OF THE EUROPEAN 
COMMUNITIES Brussels, 14 December 1989. 
DIRECTORATE-GENERAL 
EXTERNAL RELATIONS 
Mr Josep Pintat 
Head of Government 
Spokesman for the Delegation 
of the Principality of Andorra 
for the negotiations with the 
European Community 
Sir, 
I have the honour to acknowledge your letter of 14 December 1989 containing 
the Andorran Delegation's statement concerning the collection and repayment 
of import duties. I am a&Le to agree to the discussion of the matter at 
the first Joint Committee meeting. 
Please accept, Sir, the assurance of ray highest consideration. 
J.J. Scibwed 
Head of Division 
Head of the Delegation 
of the European Economic Community 
for the negotiations with the 
Principality of Andorra 
Rue de Ια Loi 200 - 9-1049 Brueeel « - Belgium 
-^Telephone: dìr,ee-tv l in« 2·3ν.. Τ·Iegc-ophLc- ¿>ddr«ss :CGÆUR trusseIβ — Telefax 23. 
Andorra, 14 December 1989 
Mr J.J. Schwed 
Head of Division 
Head of the Delegation 
of the European Economic Community 
for the negotiations with 
the Principality of Andorra 
Sir, 
Following our negotiating meeting on 13 and 14 December, the Andorran 
delegation for the negotiations with the European Economic Community stated 
that the Import duties collected on entry into free circulation operations 
at all the Community customs offices for goods being sent to Andorra were 
collected on behalf of Andorra and should be paid back to Andorra. It 
would like the Joint Committee to examine, at its first meeting, ways and 
means of fully applying this principle. 
Please acoept, Sir, the assurance of my highest consideration. 
Mr Josep Pintat 
Head of Government 
Spokesman of "the Delegation 
of the Principali ty of Andorra 
for the negotiations with the 
European Community 
ci f-J 
FICHE FINANCIERE 
L'accord avec Andorre entraînera certaines pertes résultant de la 
franchise de droits à l'importation dans la Communauté dont 
bénéficieront les produits originaires d'Andorre. Cette perte sera en 
toute hypothèse minime, compte tenu de la modicité du courant 
d'importations en provenance d'Andorre (29 millions d'Ecus en 1988); et 
compte tenu du fait que d'ores et déjà la France, et, pour certains 
produits, l'Espagne, appliquaient la franchise de droits à l'égard des 
importations d'Andorre. Cette perte pourrait se situer autour de 
600.000 ECUS. 
FICHE PETITES ET MOYENNES ENTREPRISES 
Sur le plan industriel, l'Institution d'une Union Douanière 
avec la Principauté d'Andorre sera sans effet vis-à-vis des Petites et 
Moyennes Entreprises communautaires en raison de l'inexistence d'une 
capacité de production andorrane, dont l'économie est essentiellement 
fondée sur le commerce touristique. 
Sur le plan commercial les franchises accordées aux voyageurs 
ne modifient pas le statu quo ante qui existait de fait avant l'accord. 
La perception du TDC sur les Importations des pays tiers, ainsi que la 
reprise de certains éléments de la politique commerciale commune 
constituent par ailleurs des protections contre d'éventuels 
détournements de trafic.