You can't escape from the mountains even in the capital of Andorra, you are surrounded by mountains where ever you go. Andorra-la-Vella is situated in main valley of Andorra, in the north one way out towards France and towards south one way out to Spain. Andorra is not part of the EU, so we still have the real border posts with controls of passports and goods. Andorra has 10 million tourist per year, so you can imaging that the only two border posts are really busy especially holiday seasons and weekends. Most of the people are just coming for day or two for shopping. The VAT being only 4% it seems to be a shoppers paradise, but one must be careful, some items are cheaper like alcohol and cigarettes. For other items it is good to compare the prices before buying.