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FAQs (Frequently Asked Questions) regarding T2GI

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Control of goods linked to special tax regimes in Gibraltar

Gibraltar will report when goods included in or linked to a special tax regime are finalized by:

  • placing on the economic circuit (internal market in Gibraltar),

  • re-export, either

  • waste-free destruction.

No: “The linking to another special tax regime as a form of finalization” of the indicated tax regimes is not permitted.

The DCP records it in the register and informs Gibraltar of the amounts to be settled (VAT and, where applicable, excise duties), calculated according to the date of admission of the entry T2GI. Gibraltar must transfer these amounts to Spain within a maximum period to be determined in the AA (according to its regulations), indicating the liable party, amounts and T2GI. If the transfer is not made within the deadline, you must justify it; If it persists, it is escalated to the Joint Committee.

The information (declaration) is sent in real time, and the proof of payment of TT and the Gibraltar special tax, if applicable, or of inclusion in the tax regime, is sent monthly by the Gibraltar authorities.

  • DF: refueling of ships/aircraft without a minimum period; In other cases, 1 to 9 months since the completion of the T2GI through Gibraltar (to be specified in AA).

  • PAF and ITF: until 3 months since completion of T2GI; possible extension due to exceptional circumstances, with a maximum 9 months (unless a longer period is justified), according to the text (Annex 19, art. 1.6).

  • Destruction waste-free: test submission to DCP (to be identified in AA).

  • If there is waste and they do not move out of Gibraltar, Gibraltar could liquidate TT+Excise considering that it is free to move in Gibraltar.

There are two possibilities for completion through re-export:

  • first present in Gibraltar a T2GI to DCP and once completed, date the temporary deposit declaration generated upon its completion, submit the corresponding return declaration, or

  • submit the re-export in DCP Algeciras and leave through the port.

  • In the case of provisioning ships or aircraft, customs formalities can be fulfilled at the DCP without the need to physically present the merchandise there.