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FAQs (Frequently Asked Questions) regarding T2GI

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Minimum content of the T2GI

The Agreement states that, in addition to the data included in Annex B of the RDCAU, the following will be required in this type of transit declaration: 

  • Invoice showing the value of the goods and INCOTERM.

  • quantities and value based on invoice,

  • Invoice showing the transport and insurance costs to DCP and from DCP to Gibraltar, in case it is not sufficiently detailed in the merchandise invoice.

  • and data necessary for calculation of transaction tax and special tax (including transport/insurance costs according to INCOTERMS).

Distinguishes:

  • transport/insurance up to DCP (for possible liquidation of VAT and Excise Duties by the DCP, at the game level), and

  • transport/insurance between the DCP and Gibraltar (for liquidation of transaction tax and excise tax in Gibraltar).

These codes are used for registration:

  • 7020: merchandise value (> 0)

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

  • 7024: transport/insurance between DCP and Gibraltar (according to INCOTERMS; may be >, = or <0).
    And they must be included the three codes for each game from T2GI.

The invoice must declare in supporting documents with codes:

  • N325 (proforma invoice) or

  • N380 (commercial invoice).

You must declare as many invoices as necessary to justify the value of the goods and the transport and insurance costs.

Yes. A “specially justified” T2GI pre-declaration is allowed to expedite operations (due to space limitations in the La Línea parking lot). Modifying the declaration type is not allowed; It can only be cancelled.

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.