In June 1998, the Principality of Andorra signed the ATA Convention. In this way, a commercial agent can bring promotional products into the Principality of Andorra, if he/she holds an ATA card – issued by the Chamber of Commerce for his/her region – or if the different products and samples object of the promotion are registered.
A commercial agent can also come into Andorran territory with the aim of promoting his/her products without holding an ATA card, but then he/she must fill in the T2L form for temporary imports, which must be collected from Andorran Customs.
In this case, a bond has to be paid to Andorran Customs corresponding to the IMI (indirect tax on merchandise) chargeable on the samples. This bond will be reimbursed when leaving the Principality, as long as all the samples are reexported.