Customs Limits When Leaving Andorra

Andorra sells tobacco, alcohol, perfume, and electronics without the taxes charged elsewhere in Europe, so many travelers leave with these goods. Andorra is outside the European Union customs union, but an arrangement with the EU sets what you can carry into Spain or France. Each country sets its own limits and can check your bags.

If your purchases stay within the personal allowances and are for your own use, you generally do not need to declare them. Anything above those limits must be declared at customs, and the tax or duty applies to the excess. Check each figure on the official page linked here before you cross the border.

Staying Within Personal Allowances

The Andorran Government’s franchise page states that purchases within the stated limits and intended for personal use do not need to be declared to Andorran or EU customs. The page carries no publication date, so confirm the current wording before your trip.

Allowances apply per person. You cannot pool your limits with a travel companion to bring in one large item, and you cannot combine an adult’s allowance with a child’s. Each traveler who crosses the border counts separately.

The main test is whether the goods are for personal use. A large quantity of one product, such as several cartons of cigarettes split among family members or a case of wine bought for resale, will draw questions even when each person stays under the numerical limits. Customs officers look at the overall picture, and the official Andorran rule ties the exemption to personal use.

Tobacco, Alcohol and Other Goods

The quantity limits below apply to each traveler. Tobacco and alcohol rules for travelers aged 17 and over are summarized in a French border guide and an Andorra customs guide.

Tobacco and alcohol allowances apply to travelers 17 and older. Two cautions apply to this table. First, sparkling wine falls under the 3 L allowance for drinks at 22% or below, so check the official Spanish or French page before buying a large quantity. Second, the perfume and eau de toilette figures use different units in different sources, and the unit is not settled, so check that limit directly as well. Some calculators also list a beer limit of 12 L, but the 16 L figure matches the official Spanish leaflet and tourism material.

Customs officers also weigh the categories together. The Andorran and French figures are set per product, and a traveler who reaches the maximum for spirits and also carries a large amount of wine and tobacco may draw questions even if each figure is under its limit. The Andorran Customs Code governs goods that leave Andorran customs territory, and it does not spell out cumulation for the travel allowances, so treat the combined case as a point to confirm before you travel.

Value and Food Limits

Beyond quantities, other goods are capped by value. The reported figure for non-food goods is €900 per adult, and €450 for children under 15. Food has its own allowance of €300 per adult and €150 for children under 15. French sources state that the €900 figure excludes food, so groceries you buy do not count against the non-food limit.

Because the limit is per person, a family of four can carry more in total than a single traveler, but the individual share is what matters at the border. A single expensive item, such as a laptop or a watch, can easily exceed the €900 limit by itself. In that case, the excess is the amount that gets declared and taxed.

Some older guides list a value limit of €525. That figure comes from older tables that predate the current allowances, so it should not guide your purchases.

Declaring Goods at the Spanish Border

Spain applies its own allowances to travelers coming from Andorra, and the Spanish tax agency (AEAT) publishes a leaflet covering Andorra. Its tobacco and alcohol figures match the French and Andorran tables above. Check the current version of the leaflet on the AEAT site before you cross. The 17-year rule for third-country travelers may not apply to Andorra purchases, so look up the age threshold for the Spanish Andorra allowance on the same site.

A traveler who goes over the allowance must declare the excess at the border. Expect VAT and possible duties on the excess, and confirm the rate on the AEAT site. Plan on paying tax on anything above your allowance, and ask the officer to show you the calculation.

Declaring Goods at the French Border

For France, the general rule set out by French customs is that goods must be declared and duties paid, except for listed products that qualify for exemptions under the EU–Andorra arrangement. The personal allowances described above are the exemptions. Anything beyond them is subject to duties and taxes.

The French side is known for close attention to alcohol and tobacco, since prices in Andorra are lower than in France. Expect closer attention to excess tobacco, large amounts of alcohol, undeclared electronics or luxury goods, and purchases made in several people’s names. No official criteria list these areas.

If you carry tobacco above the allowance, you should expect duties and taxes on the whole excess at French rates. The taxes on tobacco in France are much higher than in Andorra, so the excess can cost more than the saving that prompted the purchase. A traveler should price the full French tax on any excess before buying.

Cash Rules and the €10,000 Threshold

Cash works under a separate rule from goods. Andorra, Spain and France each require a declaration for cash of €10,000 or more, or the equivalent in another currency, when you enter or leave. Andorran rules also count cheques, traveler’s cheques and similar instruments alongside physical currency.

In Spain, the declaration is made on form S-1, and each traveler declares his or her own cash. Splitting a sum among companions to stay under the threshold is treated as an offense. In France, you file through the DALIA system online or at the border office, and you must do so before you cross. Declare the money if you carry €10,000 or more, and check the current penalty rules with the national authority before you travel.

Penalties and Checks

The Andorran Customs Code, Llei 10/2025, dated 13 May 2025, sets the framework for penalties. Under its general principle, sanctions must be effective, proportionate and dissuasive, and they can include revoking or suspending authorizations. The code also allows customs officers to retain or seize goods and means of transport, and it sets out a penalty record procedure. The code does not set out a fixed fine schedule for going over the personal allowances, and I have not found an official fixed fine for excess goods on any of the three sides.

For that reason, the most reliable penalty you will face is the tax on the excess goods, plus possible seizure of goods that are not declared. Spanish and French cash penalties exist, but the percentages differ between sources too much to quote here. Use only the figures on the official Spanish and French pages.

Checks happen, and enforcement against alcohol has been reported on the French side during the 2026 summer season. However, the official rules do not set the frequency or method of checks at either border, so you cannot predict whether your car or bag will be searched. The safest course is to carry receipts, keep purchases within the allowances, and declare anything above them.

Planning Purchases Before You Cross

Plan your purchases around the limits, not the shelf price. Write down the quantity of each category you buy, including the tobacco and alcohol already in your bag, and compare the total against the table above. Keep the receipts for everything, because officers can ask for proof of purchase and the receipts show the value of each item.

If you plan to buy a single high-value item, check its value against the €900 limit before you buy it. If you plan to carry cash, check the €10,000 threshold and carry the declaration form or the means to file it. For tobacco and alcohol, check the Spanish or French rules on the day of travel, because both countries update their rules and tables.

Key Rules Before You Cross

• Stay within the per-person limits: Purchases within the stated allowances for personal use do not need to be declared, so count each traveler’s quantities before you cross.
• Declare everything above the allowance: The tax or duty applies to the excess at the rate of the country you enter, and in France that rate is much higher than Andorran prices.
• Check the uncertain figures first: Sparkling wine, perfume units and the cumulation of categories have conflicting figures or unclear rules, so confirm them on the Spanish or French official page before you buy.
• Declare cash at €10,000 or more: Each traveler declares separately in Andorra, Spain and France, and splitting cash among companions to avoid the threshold counts as an offense.
• Keep receipts and verify penalties: No official rule sets a fixed fine for excess goods, so keep proof of purchase and check the Andorran Government, AEAT and French customs pages before crossing.