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FAQs (Frequently Asked Questions) regarding T2GI

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Incidents and search procedure

The DCP is initiating an investigation with Gibraltar to determine whether or not the T2GI has been completed. If the investigation is not conclusive, the search procedure will begin.

The holder of the transit regime will be consulted first to provide evidence.

  • If you provide information and/or evidence, it will be sent to Gibraltar.

  • Gibraltar, with the evidence and information it deems sufficient, can finalize the T2GI and proceed to settle the TT and the Gibraltar special tax, if applicable, or link to a special tax regime.

  • If the holder of the regime does not provide proof or information or if it is considered insufficient by Gibraltar, the DCP will proceed to settle the VAT and the corresponding excise duties on the goods. 

If the holder does not provide proof or it is not sufficient to finalize, he/she will be will settle the VAT and the IIEE for the DCP.

To the 6 calendar days Upon receiving reception message 006, the process begins same search procedure.

It depends on the discrepancies:

  • If it involves minor discrepancies that do not require settlement, The transit will be completed once they have been collected, or

  • In case of major discrepancieswhere VAT/IIEE settlement may be due by the DCP (and if part of the merchandise is missing, the part that did not arrive is settled).
    If the discrepancy does not affect the settlement (e.g. e.g., it does not change types), completion is confirmed and it is expected disciplinary proceedings in DCP to the main obligated party of the transit.