Andorra is landlocked and does not have an airport or seaport, but there are several heliports. Visitors to the country can only gain access by road or helicopter through Schengen members France or Spain. Andorra maintains border controls with both France and Spain. There are border controls in the other direction also, but these are more focused on customs control (Andorra has considerably lower taxes than its neighbours, with for example a standard VAT rate of just 4.5%). Andorra does not have any visa requirements. Citizens of EU countries need either a national identity card or passport to enter Andorra, while anyone else requires a passport or equivalent. Schengen visas are accepted,but those travellers who need a visa to enter the Schengen Area need a multiple-entry visa to visit Andorra, because entering Andorra means leaving the Schengen Area, and reentering France or Spain is considered a new entry into the Schengen Area. Andorran citizens do not receive a passport stamp when they enter and leave the Schengen Area.
As of 2015, Andorra, Monaco and San Marino were negotiating an Association Agreement with the EU. Andorra's ambassador to Spain, Jaume Gaytán, has said that he hopes that the agreement will include provisions to make the states associate members of the Schengen Agreement.