Household goods to Andorra: free of import duties if you have owned them for six months, with a declaration within a year

If you move to Andorra, your used household goods enter the country free of import duties and charges. Andorra is not an EU member, so the border with Spain or France is a real customs border, but the law on customs exemptions handles a move neatly: you have owned the goods for at least six months, you lived outside Andorra for at least twelve months, you declare them within twelve months of settling, and you do not sell them for twelve months afterwards. Under the law your car and your pet simply belong to your personal goods.

When are your household goods exempt?

The rules are in Llei 33/2012, the act on customs exemptions (règim de franquícies duaneres). The new customs code, the Codi de Duana of 1 October 2025, refers to that act for exemptions. What the law calls "personal goods" is broad: household effects, clothing, household provisions, portable professional tools, and also bicycles, motorcycles, private cars, trailers, caravans, pleasure boats and pets (article 1).

Condition	What applies	Article
You move your normal residence to Andorra	the exemption is only for those who come to live	2
Ownership	the goods have been yours for at least six months, and durable goods were used in your old home	3
Tax in the Netherlands	the goods have borne the normal taxes in the country of origin	3
Residence outside Andorra	at least twelve consecutive months before the move	4
Declaration	within twelve months of settling; may be in parts	6
Afterwards	twelve months without lending, pledging, letting or transferring without informing customs beforehand	7
Importing earlier	possible, with the undertaking to come and live within six months and a security	8

Outside the exemption fall alcohol, tobacco, commercial vehicles and professional equipment, except portable tools (article 5). A wine cellar therefore does not travel as household goods.

If you nevertheless sell something from your household goods within twelve months, for example the car, without informing customs beforehand, you pay the duties and charges after all. So report it to customs first.

What do you pay without the exemption?

Andorra forms a customs union with the EU for industrial products, but not for agricultural products. That is why Andorran customs applies separate limits to what you may carry as a traveller: among other things 1.5 litres of spirits or 3 litres of drinks under 22 degrees, plus 5 litres of table wine, 300 cigarettes, 1 kilo of coffee, agricultural products up to €300 and other industrial products up to €900 per person. Anything above that which does not fall under the moving exemption is taxed. Andorra levies its own sales tax on top, the IGI (impost general indirecte), at a general rate of 4.5 percent. Whether the moving exemption also covers the IGI is not stated in so many words in the law; ask customs (Cos de Duana) before your shipment leaves.

Your car belongs to your household goods, but then has its own procedure: within six months of your residence permit it must be on Andorran plates, and there are requirements on age and emissions class. Read car and driving licence in Andorra.