FAQs (Frequently Asked Questions) regarding the T1GI

It is transported with a special transit: T1GI declaration (when there is merchandise involved that comes from third parties). The DCP acts as the departure customs office and Gibraltar as the destination customs office. This declaration will be processed in the NCTS system.

It must contain:

• 8-digit merchandise codes,

• Quantities and value based on the invoice, declared at the house consignment item level.

• Previous document: H1GI,

And data necessary for calculating transaction tax and special tax in Gibraltar (including transport/insurance costs according to INCOTERMS). They will be included in the section of the declaration dedicated to the documents submitted.

The following must be included in the declaration: Documents submitted per item (house consignment item level) the three codes:

• 7020: merchandise value (> 0)

• 7022: transport/insurance to DCP (according to INCOTERMS; can be >, = or < 0)

• 7024: transport/insurance to Gibraltar (according to INCOTERMS; can be >, = or < 0)

And all three must be included with their corresponding value in each item of the T1GI.

For the admission of the T2GI, it will be necessary to provide a guarantee from the holder of the regime, which will cover the VAT and the excise duties where applicable until the goods leave the DCP and the TT + the special taxes in Gibraltar, where applicable.

The guarantee must include the identification (surname and first name or company name and full address) of the guarantor's representative in Gibraltar.

The application of the EU/UK Agreement with respect to Gibraltar will require the adaptation of the individual guarantee documents and the global guarantee in order to include Gibraltar as part of the EU-UK Customs Union on behalf of Gibraltar.

Modifications are also required in the global guarantee and guarantee waiver authorizations and in the transit guarantee management application.

The invoice must be declared in the supporting documents field, either at the item or header level, with the following codes:

• N325 (proforma invoice) or

• N380 (commercial invoice).

If necessary, depending on the INCOTEMS of the invoice proving the commercial transaction that supports the declaration, the invoice proving the insurance and/or transport expenses necessary for the declaration will also be declared.

Example: Invoice 1,000 euros FOB UK. At the DCP, the T1GI will be presented declaring at least one more invoice that includes the details of transport and insurance costs to the DCP and transport and insurance costs from the DCP to Gibraltar.

• If regime 40 is declared, the DCP settles import duties, but not VAT/IIEE, if the T1GI is completed correctly.

• If a special regime is declared in DCP (51, 53 or 71), no tariff, VAT, or IIEE is levied. But it will be necessary to guarantee the potential customs debt.

The control of indirect taxation falls to the T1GI.