Copyright Government of Andorra

Contractual relations between the European Community and Andorra are based on an Agreement between the European Economic Community and the Principality of Andorra in the form of an exchange of letters, which was signed on 28 June 1990 and entered into force on 1 July 1991. The Agreement establishes a customs union applying to products falling within Chapters 25 to 97 of the Harmonised System (HS). The Agreement also includes provisions applicable to products falling within Chapters 1 to 24 of the HS (which are not covered by the customs union). This Agreement was notified to WTO under Article XXIV of GATT 1994 in February 1998. The factual examination of this Agreement at the WTO Committee on Regional Trade Agreements was concluded in October 1999.

Andorra is treated as an EU member for trade in manufactured goods and as a Non-EU member for trade in agricultural products. In addition, a Co-operation Agreement was concluded, covering a wide range of issues: environment, communications, information, culture, transport, regional and cross-border co-operation, and social issues. An Agreement on the Taxation of Savings , signed on 15 November 2004, entered into force on 1 July 2005.