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Council Regulation (EC) No 2302/2001 of 15 November 2001 on the detailed rules for applying Article 12(2) of the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra article 0 CELEX: 32001R2302 Whereas: (1) In accordance with Article 12(2) of the said Agreement, products covered by heading Nos 2402 and 2403 of the Harmonised System which are manufactured in the Community from raw tobacco and which meet the conditions of Article 3(1) of the said Agreement are eligible, when imported into the Principality of Andorra, for a preferential rate corresponding to 60 % of the rate applied, in the Principality of Andorra, for the same products vis-à-vis third countries. (2) Detailed rules for the application of Article 12(2) should be laid down in order to ensure uniform interpretation and application of that Article,
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