Andorra is outside the EU, and the queue on the descent into France or Spain is where the duty-free shopping gets counted.
- Andorra is not in the EU. It is in a partial customs union covering industrial goods, but tobacco, alcohol and food are outside it, which is exactly what the shops sell.
- Leaving Andorra is entering the EU from a third country. French and Spanish customs run checks at Pas de la Casa and La Farga de Moles, and the allowances they apply are the ones set for Andorra specifically, not the ordinary duty-free numbers.
- Tobacco is the item they look for. Cigarette prices are roughly half French ones, which is why the boot of the car gets opened rather than waved through.
- Andorra has no airport. Everyone arrives through France or Spain by road, so every visitor crosses a customs border twice.
- Check the current allowance with French or Spanish customs before loading up - it is a specific figure, it has been changed before, and the fine is calculated on the whole load.
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