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FAQs (Frequently Asked Questions) regarding the T1GI

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Gibraltar traffic → EU or Third Country

According to the EU/UK Agreement regarding Gibraltar:

  • They cannot claim preference 400 (anti-circumvention rule),

They cannot use 5GI on the return trip (it only makes sense on the way to Gibraltar).

For customs (non-fiscal) records, the return would be with a T1GI, and the MRN of the outgoing T1GI(s) must be included in the supporting documents of the return T1GI, using:

  • 1244 (if DA),

  • 1245 (if RPA),

  • 1246 (if IT).

Besides:

  • 5GI is not declared on the return trip,

  • There is no preference 400 (according to that block),

On the return, T1 declarations, AES 31.71/31.53/31.51, and H1 combinations (01/07/40/42/44/51/53/71) are possible, applying EU regulations.

This preference can only be used for goods that are in free circulation in Gibraltar:

  • Because she is originally from Gibraltar,

  • Either because, having entered Gibraltar from the EU, he entered Gibraltar with a T2GI and the TT + Gibraltar special taxes, if applicable, were paid for it.

  • Either because, having entered Gibraltar from a third country, he entered Gibraltar with a T1GI and the TT + Gibraltar special taxes, if applicable, were paid for it.

It is reintroduced into the EU with a T2GI, and then submitted a declaration of release for free circulation.

In that declaration, preference 400 may be declared, because the Agreement states that there are no tariffs on EU-Gibraltar trade even during the transitional period.
(That is to say: The text itself distinguishes between scenarios where the 400 preference cannot be used for anti-avoidance, and another where it is mentioned as required.

Yes, under certain circumstances: If exceptional and duly justified circumstances exist, goods or processed products derived from RPA and IT may leave Gibraltar by sea to third countries without physical presentation in DCP and without T1GI, requiring a re-export declaration 31.51 / 31.53 in DCP, 48h before the effective departure from the port of Gibraltar (and with physical presentation in the port of Gibraltar when presenting the re-export), and the DCP will finalize the RPA or the /IT when proof of departure is provided.

It is also foreseen for cases of supplying ships and aircraft with merchandise that is in a customs warehouse. In this case, the formalities corresponding to the provisioning must be carried out at the DCP of the Line.

For supplies from DA, goods can leave Gibraltar by port or airport; The formalities would be done at the DCP of La Línea with a re-export declaration 31.71 (without a 48h deadline) and without physical presentation at the DCP.