FAQs (Frequently Asked Questions) regarding T2GI
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The legal basis indicated is Article 247.3 and 5 of the Agreement and Annex 19.
When goods, which are in free circulation in the EU, are exported to Gibraltar, when presented at the DCP (the name given by the agreement to the European customs offices designated for processing these declarations). They must be included in transit (normally by land and exceptionally by sea) through NCTS with a T2GI.
The preliminary T2GI transit document can be:
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an export under regime 10, 11, 21, 22 or 23, or
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a T2 transit (only if it crosses any non-TAU territory, a residual situation that for operational reasons will not be allowed in the first phase of application of the EU/UK Agreement with respect to Gibraltar).
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In an indirect export: The export customs office is not a DCP, but the formalities for the departure of the goods from the TAU will be carried out there.
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Whereas in a direct export: The export customs office is indeed DCP.
No. In direct exports, release will not be granted after dispatching the declaration, pending the presentation of the T2GI, which allows circulation to Gibraltar. This will be communicated via message to the export declarant.
No. In indirect exports, the exit authorization will not be granted since the goods will remain pending the presentation of the T2GI, which allows movement to Gibraltar. The following will be communicated to the carrier who submits the DAE to the DCP or to the declarant who sends the Arrival Notice message: 507 to the DCP.
No. In indirect exports, the customs office of exit can only be a DCP if the export destination is Gibraltar. Therefore, if the shipment is presented at a customs office other than a DCP, the carrier or declarant of the arrival notification will be notified of the need to go to a DCP. Where you must complete the necessary formalities to bring the merchandise to Gibraltar, that is, notify of your arrival and present a T2GI.
If such notification occurs, either by sending message 507 (notification of arrival of goods at customs of exit) to the planned customs office of departure or by presenting the DAE (export accompanying document) therein, the claim will be rejected and the applicant will be informed that they must carry out the exit formalities necessarily through a DCP.
Once the export procedures at the DCP (direct or indirect) are completed, the T2GI transit declaration must be submitted, with the DCP being the customs office of departure and Gibraltar the customs office of destination.
Yeah: The document mentions as an exception the professional material of Annex B2 of the Istanbul Convention, to be developed in the Administrative Agreement (AA).