IV.5.2.2.2. Goods included in chapters 25 to 97 of the Harmonized System

Decision No. 1/2003 establishes the basis for the application, with the necessary modifications (mutatis mutandis), of the Community transit procedure established in the Community Customs Code and its provisions applicable to trade between the Community and Andorra in goods classified in Chapters 25 to 97 of the Harmonized System. On 1 May 2016, the Community transit procedure was replaced by the Union transit procedure established by the Union Customs Code and its delegated and implementing acts, which are the successors to the Community Customs Code and its trade-related provisions.

In trade between EU Member States and Andorra, customs procedures must be carried out in a manner similar to that which existed before the creation of the single market in 1993. Therefore, a customs declaration will be submitted, with the abbreviations EX (exports) and IM (imports) in box 1.

In this context, the following cases must be distinguished:

• goods in free circulation, as defined in the Customs Union Agreement, circulating under the internal Union transit procedure (T2) or transported with proof of the customs status of Union goods;
• goods which are not in free circulation and which circulate under the Union external transit procedure (T1) [see example in point (b) of section 2.2.1];
• the specific case of products referred to in Regulation (EC) No 3448/93 (18) travelling under the Union external transit procedure (T1) (see example in point (c)).

The guarantee provided under the EU transit regime must be valid both in the EU and in Andorra. The mention "Principality of Andorra" must not be removed from the guarantor's commitments and guarantee certificates.

Examples:
a) Dispatch of goods in free circulation [not covered by Regulation (EC) No 3448/93] from the Union to Andorra and vice versa

• A customs office located in a Member State/Andorra will be responsible for the dispatch procedures: issuance of an EX1 export declaration and a declaration for the internal Union transit procedure (T2); or
• The issuance procedures will be carried out at the EU/Andorra border: The goods will be circulated in free circulation up to the border, where an EX1 export declaration will be issued, provided that proof of the Union customs status of the goods is presented.

However, it should be noted that the border customs office acting as the customs office of exit may refuse to place the goods under the transit procedure if this procedure ends at the neighboring border customs office.

b) Dispatch of goods that are not in free circulation [not covered by Regulation (EC) No 3448/93] from the Union to Andorra and vice versa

Goods not in free circulation shall be transported under the Union's external transit procedure (T1) to the customs office of destination in Andorra or the Union.

c) Specific case of the goods mentioned in Regulation (EC) No 3448/93

The procedures described above shall apply without prejudice to the following:

• Processed agricultural products from the Union dispatched from the Union to Andorra and entitled to export refunds
  Issuance of an EX1 export declaration and a declaration for the external Union transit procedure (T1).
• Processed agricultural products that are in free circulation in Andorra and are dispatched to the European Union

These products will circulate under the Union's external transit regime (T1).

When the Union customs authorities are required to load the variable element, the DAT of the declaration for the external transit procedure (T1) shall be endorsed with the following statement underlined in red: "Charge only the agricultural component – EEC-Andorra Agreement."

Other transit regimes

The common transit regime does not apply to trade with Andorra.

Andorra is not a Contracting Party to the TIR Convention.

_{(18) Council Regulation (EC) No 3448/93 of 6 December 1993 establishing the trade arrangements applicable to certain goods resulting from the processing of agricultural products (OJ L 318, 20.12.1993, p. 18). The products include, among others: Mannitol, sorbitol, casein, caseinates and other casein derivatives, dextrins and dextrin glues, starches and starch glues, coatings and dressings prepared on the basis of starchy substances.}

_{(19) Transit situation of non-Union goods circulating through the customs territory of the Union.}

_{(20) Release for free circulation shall take place at the customs office of entry into the Union.}