IV.5.2.2.1. Goods included in Chapters 1 to 24 of the Harmonized System

Exports and imports of goods from these chapters to or from Andorra will be treated as exports or imports from third countries.
Therefore, a customs declaration will be submitted, with the abbreviations EX (exports) and IM (imports) in box 1.

Examples (17):

1. Export of goods from the Union to Andorra
   — Agricultural products with export refunds
   An EX1 export declaration must be lodged (at the customs office of the exporting Member State). The export accompanying document (EAD) must be presented at the customs office of exit from the Union (French or Spanish customs).
   — Agricultural products without export refunds
   An EX1 export declaration must be lodged (at the customs office of the exporting Member State). The DAE must be presented at the customs office of exit from the Union (French or Spanish customs).
   — Goods subject to excise duties for which an electronic administrative document (e-DA) has been issued accompanying them to the border
   An EX1 export declaration must be lodged (at the customs office of the exporting Member State). The DAE and the e-DA must be presented at the customs office of exit from the Union (French or Spanish customs).
   — Agricultural products with export refunds and subject to excise duties, for which an e-DA has been issued that accompanies them to the border
   An EX1 export declaration must be lodged (at the customs office of the exporting Member State). The DAE and the e-DA must be presented at the customs office of exit from the Union (French or Spanish customs).

2. Importation into the customs territory of the Union of agricultural products from Andorra
   At the customs office of entry into the Union, goods are placed under a customs procedure, such as release for free circulation or the Union external transit procedure (T1), when the customs office of destination is located within the Union.
   Note: Products originating in Andorra, as defined in the Customs Union Agreement, are exempt from Union import duties, provided that they are imported under a EUR.1 movement certificate or an invoice declaration issued by the exporter (Title II of the Customs Union Agreement).

3. Transit through the customs territory of the Union to Andorra
   A transit declaration for the external Union transit procedure (T1) must be submitted at the point of entry into the Union (e.g., Belgium) in order to dispatch goods from third countries to Andorra.

4. Transit between two points of the Union passing through Andorra
   The EU transit regime does not cover passage through Andorra, so a separate (Andorran) regime will be required.
   The EU transit regime will be suspended in Andorra, provided that passage through the country is carried out under a single transport document.
   Where there is no single transport document covering transit through Andorra, the EU transit regime will end at the point of exit from the EU for entry into Andorra.

_{(17) These examples relate to road transport.}