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FAQs (Frequently Asked Questions) regarding the T1GI

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Control of goods linked to special tax regimes in Gibraltar

In the T1GI, code 1240 is entered in supporting documents. In this way, once the T1GI is completed in Gibraltar, they will settle the TT + the Gibraltar special tax, where applicable, and communicate it to the DCP.

When the T1GI is finalized with the sending of the control results message 018 and the result is in accordance with the goods being linked to the special customs regime and that information is transferred through Gibraltar to the DCP, which controls the periods of stay of the regime.

Gibraltar must send a message to the DCP via Web Service to register completion or disengagement. Difference between:

  • Temporary tax deposit/improvement/importation (the provisions of the FAQs document for T2GI apply), and

  • Customs warehouse/inward processing/temporary non-taxable import (with its own specific circumstances).

The EU/UK agreement regarding Gibraltar states:

  • Made available on the Gibraltar internal market, with submission of proof of payment of the transaction tax and the excise tax where applicable (TT+Excise) to DCP.

  • Making available in the EU internal market. The holder of the regime will present a T1GI to transfer the goods from GI to the DCP, where they can present declarations of dispatch for free practice, for example, of type 40.51 / 40.53 / 40.71, that is, always including with prior regime that of the special regime of linkage/inclusion.

  • Completion through re-exporteither by going through the DCP, after T1GI, or in exceptional cases, duly accredited, directly from the port of Gibraltar. Furthermore, in the case of provisioning to ships or aircraft, the Goods that are included in customs storage may be re-exported directly from Gibraltar, but the formalities of this form of completion must be fulfilled in the designated DCP.

  • Termination by destructionIn this case, the operator must provide proof of it.

  • Completion through linkage to another special regime, which will have been previously authorized, applying the competition rules of Article 22 of the Union Customs Code.

For re-export, the following options are considered:

  • Return with T1GI to DCP and submit re-export declaration (31.51 / 31.53 / 31.71),

  • Submit re-export to DCP and leave through the port of Gibraltar (justified cases), submitting the declaration 48 hours before departure, which would be conditional upon release authorized by DCP (only provided for regimes 53 and 51),

  • Ship/aircraft supplies: Declaration 31.71 in DCP, without physical filing in DCP (Gibraltar location) at the designated DCP.

  • Waste-free destruction: test shipment to DCP.

  • If there is waste and it is not moved out of Gibraltar, Gibraltar could liquidate TT+Excise on the understanding that it is in free circulation in Gibraltar.

  • “Destruction to be proven” by the regime holder, through evidence submitted by the Gibraltar authorities;

Yes, provided that each and every one of the requirements set out in Union regulations is met (rules of competence to grant an authorization in Spain, requirements set out in Article 211 of the CAU, etc.).

  • GIVES: without a fixed term; supervision via joint visits.

  • RPA: deadlines according to authorization; If EX/IM, completion 6 months extendable to 12.

  • ITEM: 24 months (except for means of transport, art. 217 RDCAU), extendable up to 10 years (art. 251 CAU).

RPA and IT can also be monitored through joint visits.

For tax purposes, the finalization would be done with a new T2GI submitted on time in Gibraltar, returning the goods to the DCP. After:

  • An H1 form will be submitted with requested regimes 61 and 63 and precedents 10/21/22/23 (with clarifications), in order to be able to take advantage of the customs and tax exemptions for the return of said goods.

In the declaration data where the supporting documents are collected, 1241/1242/1243 must be included (according to DF/RPAF/ITF) referencing MRN/T1GI item that introduced the goods into those tax regimes. Would the tax revenues enter with a 1240 in the H1 and return with a 1241/1242/1243 depending on the case and reference to the MRN/item of the T1GI with which it entered, right?