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FAQs (Frequently Asked Questions) regarding the T1GI

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General issues prior to the T1GI declaration

It covers traffic from the DCP to Gibraltar and from Gibraltar to the DCP. In the latter case, only for the finalization of goods previously included in a special customs regime with a view to their departure from the territory of Gibraltar.

From the point of view of the entry of goods into Gibraltar, it is a special transit declaration, which covers the movement of goods without Union Customs Status between a DCP and Gibraltar. This declaration is submitted to a DCP after the H1 declaration submitted to a DCP has been processed for:

Its release for free circulation, destined for the Gibraltar market, or its inclusion in a special tax regime for inward processing, temporary importation, or tax warehousing in Gibraltar; regimes previously authorized by the Gibraltar customs authorities, or.

  • Include goods in a special customs regime of inward processing, temporary importation or customs warehousing in Gibraltar; all of these regimes were previously authorized by a DCP.

The release of the goods will not be granted with the submission of the H1 declaration, but only after the T1GI special transit declaration has been submitted, which must be presented next for the goods to be released:

  • Let them be introduced into Gibraltar and,

  • Either pay the TT plus the Gibraltar special tax if applicable.

  • Or be included or linked to a special tax regime in Gibraltar

  • Or are included or linked to the special customs regime in Gibraltar.

It is based on Article 247.3 and 5 of the Agreement and Annex 21 (art 2 and. art 8.2)

Indicate as a base: Article 247.3 and 5 of the Agreement and Annex 21 (non-EU goods entering Gibraltar).

It must be the subject of an H1 declaration in a DCP. The dispatch formalities are carried out in accordance with EU regulations.

As options in DCP, a normal declaration (H1) will be accepted even for the customs warehousing regime (which will not be subject to DVD/H2) and the possible regimes will be:

  • Regime 40 (with the authorization of an additional national regime code (1110000000) so that VAT and, where applicable, IIEE are not settled for Gibraltar destination),

  • Regime 51 If inward processing is requested in Gibraltar,

  • Regime 53 If a temporary import is requested in Gibraltar,

  • Regime 71 if it is placed in a customs warehouse in Gibraltar.

A special code must be declared in the additional regime field, depending on which regime is chosen:

  • 5GI for DLP

  • 5GD for DA

  • 5GT for IT

  • 5GP for RPA

The EU/UK Agreement with respect to Gibraltar establishes that the DCP is responsible for the authorization, supervision and applicable procedural aspects according to EU regulations and the special provisions contained in the aforementioned Agreement. (Article 1.1 of Annex 21)

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Import duties are collected at the DCP on behalf of the United Kingdom and are recorded as own resources of the United Kingdom, deposited in a special account and registered with the following data (goods, date of admission, concepts, amount, MRN, etc.). Article 3 of Annex 21.

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