Alcohol regulations in Andorra

Licences needed

Obertura de comerç i indústria (commercial/industrial opening permit), sanitary authorization for alcoholic beverage production facilities, and distiller registration for special excise taxes.

Authority

Ministeri de Presidència, Economia, Treball i Habitatge; Ministeri de Salut; and the relevant local Comú.

Documents

Application form, corporate registration deed, cadastral and municipal premises approval, facility architectural plans, technical description of production and distillation processes, HACCP/autocontrol plan, and food handling certifications.

Fees

not confirmed

Time to obtain

1 to 3 months

Who can import

Only registered legal entities or commercial operators with established physical economic substance in Andorra, possessing an active trade registration (Registre de Comerç) and an import authorization for sensitive goods.

Licences or registrations

Registration in the Registre de Comerç i Indústria, food importer registration in the Registre Sanitari (RSPA), and customs authorization to handle sensitive goods (mercaderies sensibles).

Authority

Departament de Tributs i de Fronteres (Duana d'Andorra) and Ministeri de Salut.

Documents

Customs declaration (DUA), commercial invoice indicating the importer's official commerce registration number (Número de Comerç), bill of lading/transport documents, and health/origin certificates.

Fees

Standard customs clearance handling fees per consignment; not confirmed exact administrative registration tariff.

Time to obtain

Business and sanitary registration takes several weeks; customs clearance of shipments typically takes 1 to 2 working days.

Required

no

Process

Individual pre-market brand or label registration is not required for spirits; compliance with general Andorran and EU-aligned food safety and labelling standards is verified via customs control and post-market food safety inspections.

Authority

Ministeri de Salut (Àrea de Seguretat Alimentària i Entorn)

Alcohol is categorized as a sensitive good (mercaderia sensible). Importers of record must have a physical presence and valid commerce number in Andorra. Commercial importations require a Single Administrative Document (DUA) through Duana d'Andorra. Shipments arrive overland via France or Spain under transit procedures. Invoices must state the importer's commerce number. Physical tax strip stamps are not mandated on spirits bottles.

Spirits (HS 2208) are agricultural products excluded from the 1990 EU-Andorra Customs Union agreement for industrial goods. Rates depend on trade agreements: preferential customs tariffs apply to EU-origin goods under bilateral agreements, while non-preferential imports are subject to the applicable national customs tariff / EU common customs tariff alignment (typically ranging from 0% to specific rates or ad valorem duties).

Excise tax (Impost Especial sobre l'Alcohol under Llei 27/2008 and Llei 11/2010): €25.00 per hectolitre of pure alcohol (€0.25 per litre of pure alcohol) for HS 2208 spirits. Value Added Tax (Impost General Indirecte - IGI): standard rate of 4.5% applied on the CIF value plus customs duties and excise tax.

Private retail system; spirits are sold in supermarkets, grocery stores, specialized liquor/tobacco shops, and on-premise venues (bars, restaurants, nightclubs). No state monopoly. Retail premises require a commercial opening permit from the relevant Comú. Standard retail store trading hours usually conclude by 20:00–21:00, while on-premise licensed establishments operate later according to hospitality licensing regulations. Public outdoor consumption is banned outside designated commercial terraces.

allowed

Must comply with Andorran food information regulations aligned with EU standards: legal sales denomination, alcoholic strength by volume (% ABV), net quantity, lot/batch number, name and address of producer or EU/Andorran importer, and allergen declarations. Official language is Catalan, though Spanish and French are accepted in commercial practice. Mandatory pregnancy or graphic health warning icons on spirits packaging are not required by law.

Advertising directed at minors or depicting minors consuming alcohol is strictly prohibited. Commercial promotions cannot associate alcohol consumption with driving, sexual prowess, psychological relief, or improved physical performance. Alcohol advertising across audiovisual media and outdoor hoardings is restricted around child audiences under public safety and advertising guidelines.

Andorra aligns its commercial standards and customs definitions with European Union spirit regulations (such as EU Regulation 2019/787): minimum ABV of 40% for whisky, 37.5% for rum, vodka, and gin, and 36% for brandy.

No dry parishes or territories exist. However, consumption and open possession of alcohol in public streets, squares, parks, public buildings, and public transportation outside authorized terraces and licensed festivities is strictly banned nationwide under the Public Safety Act (Llei qualificada de seguretat pública).

• Implementation of updated customs regulations and sensitive goods legislation requiring real economic substance in Andorra for alcohol importers and establishing traceable, nominal payment controls.
• Tightened enforcement and penal sanctions under the Qualified Public Safety Law (Llei qualificada de seguretat pública) and the Penal Code regarding the sale or supply of alcohol to minors under 18 and street drinking.

Andorra's low excise duty (€25/hl of pure alcohol) and 4.5% standard IGI make retail spirits prices significantly lower than in neighbouring France and Spain. This fosters high domestic sales and large volumes of duty-free border shopping by international tourists for premium and craft distilled spirits.

• Departament de Tributs i de Fronteres (Duana d'Andorra)
• Departament de Tributs i de Fronteres (Tributs)
• Ministeri de Salut
• Govern d'Andorra

1. Portal Jurídic d'Andorra - Llei 27/2008 dels impostos especials
2. Portal Jurídic d'Andorra - Llei 11/2010 de modificació de la Llei d'impostos especials
3. Govern d'Andorra - Llei qualificada de seguretat pública i venda d'alcohol a menors
4. Govern d'Andorra - Autorització sanitària administrativa per a activitats alimentàries
5. Departament de Tributs i de Fronteres - Duana d'Andorra
6. Agència Tributària - Reglamentació duanera sobre el règim de viatgers amb Andorra