If you are considering importing products, it is essential to understand the context of the customs union between the Principality of Andorra and the European Union. From MCA Assessors, we show you how this union facilitates trade, eliminating obstacles and simplifying the import process.

In addition, we provide crucial information about this customs alliance to help you make informed decisions and take advantage of the opportunities this relationship of Andorra and the European Union offers importers.
What does this customs union between the Principality of Andorra and the European Union entail?
The customs union between the European Community and the Principality of Andorra was established in 1990 and entails:
- The free circulation of goods between both parts of the customs union, thanks to eliminating tariff and non-tariff barriers.
- The establishment of a standard customs tariff and a shared trade policy, as well as joint participation in the preferential agreements of the European Community.
- The Principality of Andorra has adopted the import regulations applied by the European Community to third countries and the legal, regulatory, and administrative rules necessary in the customs area to ensure the proper functioning of the customs union.
- Unique tax benefits are granted to travelers.
Trade in goods and exceptions in the Customs Union
Within the framework of the customs union between the Principality of Andorra and the European Union, trade in goods covers a wide variety of products. Still, it has certain particularities that are important to highlight.

What tariffs apply to the import of products between the Principality of Andorra and the European Union?
It is relevant to know the tariffs and customs duties applicable within the framework of the customs union between Andorra and the European Union. This information is crucial to understand the customs tariffs and quotas that govern the trade of goods between Andorra and the European Union. Here are the critical aspects related to customs tariffs and their specific applications in the context of this economic partnership.
- Within the framework of the customs union between the European Union and the Principality of Andorra, the total elimination of customs duties and quotas for goods covered by this union is established. No tariffs or quantitative restrictions will be applied to importing specific products between the two regions.
- In the case of processed agricultural products, import customs duties and charges having an equivalent effect are abolished. This concerns the fixed component of the levy on imports of these products into the European Community from the Principality of Andorra. However, it is essential to note that the variable element of the levy will continue to apply to these transactions.
Procedures and documentation in the customs union between the Principality of Andorra and the European Union
The Principality of Andorra has established the necessary customs regulations to ensure the proper functioning of the customs union. These regulations are based on the Community Customs Code and its implementing provisions.

When the Principality of Andorra grants tariff preferences autonomously and its authorities require subsequent verification of a certificate of origin (such as EUR.1 or Form A) or an invoice declaration, these controls are carried out by one of the designated Community customs offices.
It is important to note that the substitute certificates issued by the Community customs or the customs of the Principality of Andorra, under whose jurisdiction the products are located, are accepted in the other part of the customs union. This means they are subject to the conditions established in these regimes. In addition, this country applies Regulation (EC) No. 1207/2001, which shows the supplier’s declaration and its use.
In conclusion, the import of products between the Principality of Andorra and the European Union is a highly beneficial process, thanks to the existence of a solid customs union.
However, this customs environment has its complexities, and professional advice is essential. At MCA Assesors, we have a team of subject matter experts to answer any questions and simplify the process. Make the most of the opportunities offered by this customs union by working with us to ensure a smooth and efficient import process.



