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Andorra–European Union relations : ウィキペディア英語版 | Andorra–European Union relations
Andorran–European relations are based on a customs union between Andorra and the European Union (EU). ==Customs Union==
The "Agreement between the European Economic Community and the Principality of Andorra" (signed 28 June 1990, entered into force 1 July 1991) establishes a customs union with most favoured nation status between the Principality and the EU. Andorra is treated as an EU state where trade in manufactured goods is concerned, but not for agricultural produce.〔(Principality of Andorra ), European External Action Service〕 There are full customs checks on the EU side of the border, as Andorra has low VAT and other indirect taxes, such as those for alcohol, tobacco and petrol, from which visitors might benefit.
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