Agreement Details

Transitional measures

• Title II (Provisions on Customs, Indirect Taxation and Related Trade Matters) shall not apply to movements of goods initiated before the entry into force of the Agreement and completed after

• The provisions relating to indirect taxation shall not apply to goods covered by an import duty exemption certificate issued by the United Kingdom, in relation to Gibraltar, pursuant to Regulation 8, Part 3 of the Gibraltar Integrated Tariff Regulations 2017, prior to the entry into force of this Agreement

Operators relying on these exceptions must provide documentation proving that the movement of goods began before the Agreement came into force or that the certificate was issued previously. The first section will cease to apply two months after the Agreement enters into force, and the second will be valid until the shorter of: the duration of the certificate or three months after it comes into effect.

• Goods already legally placed on the Gibraltar market before the entry into force of the Agreement will not be subject for three months to the requirements provided for in Union legislation for placing goods on the market. To benefit from this exception, the operator must demonstrate, with documentation, that the goods were on the Gibraltar market before that date, including data on the quantities involved.

• Goods that were in temporary storage or under a special customs procedure in Gibraltar before the entry into force of the Agreement shall continue to be subject to United Kingdom law in relation to Gibraltar, provided that:

  • The special regime has not been finalized and in no case later than two months after the entry into force of the Agreement, or

  • The temporary deposit must not have ended and no later than the expiry of the maximum legal term for temporary deposits

The provisions of the Agreement shall apply to the release for free circulation that completes the special regime and to the re-export from Gibraltar of the aforementioned goods