IV.5.2.1. Background and legislation

In 1990, the European Economic Community and Andorra established a customs union by an Agreement in the form of an Exchange of Letters (14). This customs union applies to trade in goods from Chapters 25 to 97 of the Harmonized System (HS).

Decision No 1/96 of the EC-Andorra Joint Committee (15) extended the Community transit regime established by the Community Customs Code and its implementing provisions to trade within the customs union. This Decision was subsequently replaced by Decision No 1/2003 of the EC-Andorra Joint Committee (16). On 1 May 2016, the Union transit procedure replaced the Community transit procedure, as the Union Customs Code and its delegated and implementing acts are the successors to the Community Customs Code and its implementing provisions.

_{(14) Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra, signed on 28 June 1990 (OJ L 374, 31.12.1990, p. 14).}

_{(15) Decision No 1/96 of the EC-Andorra Joint Committee of 1 July 1996 on certain methods of administrative cooperation for the implementation of the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra and on the transit of goods between the Parties (OJ L 184, 24.7.1996, p. 39).}

_{(16) Decision No 1/2003 of the EC-Andorra Joint Committee of 3 September 2003 on the laws, regulations and administrative provisions necessary for the proper functioning of the Customs Union (OJ L 253, 7.10.2003, p. 3).}