THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 113 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament1.

Whereas the national arrangements currently in force in trade relations between the European Community and the Principality of Andorra should be replaced by a Community system;

Whereas, owing to geographical, historical and socioeconomic factors, special arrangements should be granted to the Principality of Andorra with regard to exemptions from import duties, turnover taxes and excise duties applicable to goods contained in the personal luggage of travellers;

Whereas the Agreement in the form of an exchange of letters negotiated between the European Economic Community and the Principality of Andorra was signed in Luxembourg on 28 June 1990; whereas it should be approved,

HAS DECIDED AS FOLLOWS: