Catalonia Court Cuts Rolex Smuggling Fine at Andorra Border to 80%

Catalonia's Superior Court of Justice (TSJC) has ruled that fines for undeclared luxury watches seized at the Andorra-Spain border should equal 80% of the item's value, allowing owners to recover the goods after payment. The decision, based on a 2021 case at the Farga de Moles customs post, rejects the Tax Agency's stance for 100% penalties and could face Supreme Court review.

The incident occurred in December 2021 when a vehicle from Andorra entered Spain via the "nothing to declare" green lane. Guardia Civil officers inspected it after noticing suspicious behavior from one occupant. They found a Rolex box in a backpack in the trunk and seized a Rolex Oyster Perpetual Date Just from the traveler's pocket, valued at €12,500.

The TSJC confirmed the need for an import declaration and found intentional evasion, citing use of the green lane for goods not requiring declaration. It rejected the owner's challenge to the valuation, as no purchase invoice or supporting documents proved a lower price.

While upholding the smuggling violation, the court applied a 20% reduction under laws for licit commerce items like luxury watches. This sets the fine at 80%—€10,000 in this case—rather than the full amount, diverging from Tax Agency policy on Andorra border infractions. The ruling aligns with prior TSJC cases and may influence similar proceedings, though the Supreme Court could revisit the criteria.