Tariffs

The classification of goods – The Harmonized System (HS)

In order to facilitate the application of customs regulations, all goods passing through customs are classified by the customs authorities, according to very specific criteria, with certain codes.

Although each state can use the classification system it wishes, the Nomenclature of the Harmonized System of Designation and Coding of Goods (NSH) – established by the WCO – is the most international nomenclature and serves as the basis for a large number of classification systems.

As for EU countries, they use the Combined Nomenclature (NC), which takes over part of the NSH codes to classify the goods.

At the national level, the General Product Nomenclature (NGP) is used, which integrates the NSH and the NC in its codes. These codes consist of up to nine digits, of which the first two specify the chapter in which the goods are classified. In the case of Andorra, this fact has a special relevance, since due to the icon Customs Union Agreement (1.72 MB) that was signed on 28.06.1990 with the European Community, the products of chapters 1 to 24 of the HS and the products of chapters 25 to 97 of the HS receive differential treatment.

The General Product Nomenclature indicates, for each commodity code, the basis and the tax rate for customs duty (icon Law on taxes on consumption of 30.12.1985 (787.79 kB)) and indirect tax on goods (icon IMI Law of 26.06.1991 (2.41 MB)).

For any questions about tax rates, contact the Customs Service directly. (Tel. +376 879900)

With the entry into force of the Economic Recovery Measures Act of January 22, 2009 (100.79 kB), the importation of certain low-polluting vehicles benefits from an exemption or reduction in the IMI tax rate. Below you can check the affected tariff codes.

Decree of January 14, 2009, amending the General Product Nomenclature 2009

ATTENTION! Given the complexity of the customs regulations, we advise you to consult the legal bases that govern the classification, prior to carrying out any processing.

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