What is required to make shipments to Andorra?
The required documentation for transit includes: detailed invoice, delivery note (if the invoice does not provide a breakdown), Excise Duties Accompanying Document (DAE) for goods subject to special taxes, and the global declaration letter where applicable.
Is a pro forma invoice sufficient?
A pro forma invoice is not valid for this purpose. You must submit the final sales invoice.
Can a delivery note be used to clear goods through customs?
No. A delivery note alone is not sufficient for customs clearance. It must be accompanied by a sales invoice.
Why does the invoice need to be addressed to Andorra? Isn’t the delivery address enough?
The invoice must be expressly addressed to Andorra because it is an export outside the European Union.
Is it mandatory to assign a value to gifts and samples for customs clearance? Can I declare a symbolic value like 1€?
Customs regulations require that all shipments, including gifts and samples, be valued based on their actual commercial value.
Declaring a symbolic value like €1 may lead to customs intervention, sanctions, and retention of the goods.
Is the invoice sufficient for customs clearance?
No. In addition to the invoice, other documents may be required, such as the Excise Duties Accompanying Document (DAE) for goods subject to special taxes, AEMPS authorizations for medicines, and additional letters.
Submitting a global declaration letter is recommended to streamline the process.
What is a tariff heading?
A tariff heading is a commodity classification code established by the World Customs Organization, which determines the nature of the product and the applicable taxes and duties according to the destination country’s regulations.
What is the global declaration letter and what is its purpose?
The global declaration letter is a document issued by the exporter that certifies compliance with the specifications of the exported goods to the customs authorities. Its main goal is to protect markets from potentially hazardous products.
What is the EORI number? Can customs clearances be made without it?
The EORI number (Economic Operators Registration and Identification) is a European Union tax identifier required for economic operators involved in import/export activities.
However, in the specific case of the La Farga de Moles border crossing (Spain-Andorra), Spanish operators are exempt from presenting it.
What are the DAE and DAT?
The DAE (Export Accompanying Document) and the DAT (Transit Accompanying Document) regulate the movement of goods under suspensive regimes, meaning taxes are not paid initially.
- The DAE is used when goods have already left the country and taxes are settled at the destination.
- The DAT applies to goods from third countries that have not yet paid the corresponding duties.
What do the acronyms NRT, CASS and Trade Register mean, and what is their relevance?
These are tax identification numbers used in Andorra to control import taxation:
- NRT (Tax Registration Number): Equivalent to the Tax Identification Number (NIF) in other countries.
- CASS (Andorran Social Security Fund): Identifies entities before the Andorran social security system.
- Trade Register: Registry where companies and commercial activities in Andorra are recorded.
These registrations are essential for the Andorran tax administration, as they allow for the control and verification of import operations, ensuring compliance with tax obligations.
