Why shop in Andorra?
Andorra's standard rate of general indirect tax (IGI) is 4.5%, against 20% VAT in France and 21% in Spain. That is the basis of the price gap, but not the whole story: the final price depends on the shop, the product and promotions. We do not publish any product price we cannot source.
Prices and taxesIGI 4.5% against VAT of 20% and 21%: the calculationRead
Customs allowancesWhat you can bring back to France and SpainRead
Tobacco and alcoholLimits, age, legal minimum tobacco priceRead
PerfumeLimits and the perfumeries of Pas de la CasaRead
Frequently asked questionsEight sourced answersRead
Three rules to remember
- €900 of purchases per traveller aged 15 or over when returning to France (€450 under 15).
- 300 cigarettes at most per adult aged 17 or over, and 1.5 litres of alcohol over 22% ABV.
- Allowances are not shared: they are individual, and a couple cannot add them together for a single article.
On the spot, in Pas de la Casa
The border resort concentrates many of the shops. Our companion guide pas-de-la-casa.net details the shops, the perfumeries and the tobacco and alcohol prices.
Our method. Every rule on this site links to its official source. When we cannot verify something, we do not publish it.
Official sources (checked 17 October 2026)