Considerations on COM(2001)360 - Providing detailed rules for the application of Article 12(2) of the Agreement with Andorra

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(1) In accordance with Article 12(2) of the said Agreement, products covered by heading Nos 2402 and 2403 of the Harmonised System which are manufactured in the Community from raw tobacco and which meet the conditions of Article 3(1) of the said Agreement are eligible, when imported into the Principality of Andorra, for a preferential rate corresponding to 60 % of the rate applied, in the Principality of Andorra, for the same products vis-à-vis third countries.

(2) Detailed rules for the application of Article 12(2) should be laid down in order to ensure uniform interpretation and application of that Article.