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

The Superior Court of Justice of Catalonia (TSJC) has reduced the smuggling fine for a luxury Rolex watch intercepted at the Andorra-Spain border to 80% of its value, rejecting the State Prosecutor's Office push for the full 100% penalty.

The ruling arises from an incident in December 2021 at the Riu Runer customs post, also known as Farga de Moles. A man and his wife drove through the "nothing to declare" green lane. Guardia Civil officers stopped them and, during a search, found the man attempting to conceal a Rolex Oyster Perpetual watch he had purchased in Andorra. Authorities valued it at €12,900 based on web listings, as no purchase invoice was provided.

The initial sanction imposed a €12,900 fine—matching the full merchandise value—and seized the watch for the administrative smuggling violation. The TSJC upheld the finding of deliberate intent to import the undeclared good without filing required paperwork. It also confirmed the valuation method.

However, the court applied a 20% reduction permitted under smuggling repression laws for items of "licit commerce," such as luxury watches. This lowered the fine to €10,320, aligning with prior TSJC precedents from October 2020 and June 2008. The State Prosecutor's Office had previously contested this interpretation in one case but withdrew its Supreme Court appeal without submitting arguments.

The decision contradicts the Tax Agency's stricter policy favoring minimum 100% fines for such Andorra border cases. It may set a precedent, though a Supreme Court challenge remains possible.