OB UPOŠTEVANJU, da zaradi geografskih, zgodovinskih ter socialnih in gospodarskih dejavnikov, izjemni položaj Andore upravičuje posebno ureditev, zlasti glede oprostitve uvoznih dajatev, prometnega davka in trošarin na blago, ki ga uvozijo potniki iz Andore v Skupnost,
CONSIDERING THAT, owing to geographical, historical and social and economic factors, Andorra's exceptional situation justifies special arrangements, particularly as regards exemption from import duties, turnover tax and excise duties collected on goods imported by travelers from Andorra into the Community,