France applies the standard EU allowance, and the Andorran border is where it bites: Andorra is outside the EU customs union.
- Between EU countries there is no duty-free limit. Goods bought tax-paid in another member state travel with you; customs may only ask what a very large quantity is for, against indicative figures of 800 cigarettes and 10 litres of spirits.
- Arriving from outside the EU the allowance is one set of numbers: 200 cigarettes, 1 litre of spirits over 22 % (or 2 litres of fortified or sparkling wine), 4 litres of still wine and 16 litres of beer.
- Other goods are capped by value - EUR 430 arriving by air or sea, EUR 300 by land - and the allowance cannot be pooled between travellers for a single item.
- Cash of EUR 10,000 or more must be declared, counting notes, coins, cheques and prepaid cards together. The money is seized for not declaring it, not for carrying it.
- The Andorran border is a customs border. Coming down from Andorra you are entering the EU from outside it, and the queues at Pas de la Casa exist because the allowance is checked.
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