Agreement Details

Goods with special treatment under the Agreement

• Goods for official use by the UK Ministry of Defence or visiting forces from third countries

  The Agreement establishes a series of specific rules on goods moving to or from Gibraltar for the official use of the UK Ministry of Defence or visiting forces:

  • They will be subject to control exclusively at the DCP and as soon as possible, without any control visits being allowed in Gibraltar.

  • The procedure established for the movement of goods will be applied, but no customs duties or indirect taxes will be collected for such movements.

  • The above goods are not considered to be in free circulation in Gibraltar but are under temporary importation and cannot be cleared for free circulation in the TAU. If the goods are released into free circulation in Gibraltar, the formalities generally provided for the movement of goods will apply.

  In addition, some specific rules are established for certain goods:

  • The temporary import and re-export of vehicles belonging to personnel serving in the UK armed forces not resident in Gibraltar or to civilian personnel serving the UK Government not resident in Gibraltar or the EU will be exempt from duties and indirect taxes upon presentation of a tri-fold brochure that will be developed in the appropriate Administrative Agreement.

  • Official documents bearing an official seal are exempt from the application of Title II of the Agreement. The couriers transporting them will have an individual movement order issued by the UK Ministry of Defence

  • Special arrangements will be made on fuels, oils or lubricants for use by service vehicles, aircraft or ships of the UK's non-resident Forces or some of their civilian components, so that they are exempt from the payment of customs duties or any other taxes.

  • In the event that any of the goods referred to in this section enter Gibraltar by port or airport on board state ships or aircraft and provided that they are intended for the official use of the UK Ministry of Defence or visiting forces from third countries, the United Kingdom shall, prior to entry, send to the liaison officer in Spain a list of the goods and a certificate guaranteeing that they will be transported and stored in the designated facilities and subject to accounting and traceability.

  • Defense and dual-use material is subject to Spanish and European regulations, requiring the appropriate authorization previously granted by the competent authority.

• Professional team

  Goods that may qualify as professional equipment in accordance with Article 1 of Annex B2 of the Istanbul Convention on Temporary Importation may be sent by land from the TAU to Gibraltar or vice versa without presentation of the T2GI.

  These goods include the material necessary for the exercise of the trade or profession of a person who visits the territory of another country to carry out a specific job.

  Although the Agreement provides for the possibility that these goods may be considered included in the temporary import regime in Gibraltar by the mere entry into said territory, the possibility of using ATA carnets, oral declaration or normal declaration is also maintained