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FAQs (Frequently Asked Questions) regarding T2GI

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Scenario 1 (GIB free circulation) → EU)

The code must be declared in the supporting document field (in supporting docs). 1240 and identify proof that the goods are in free circulation in Gibraltar; the specific type of test would be defined in the AA.

Upon completion of the T2GI in the DCP, the temporary deposit declaration is generated. G4, against which the corresponding declaration is filed; The DCP sends the corresponding messages to Gibraltar, confirming de facto the completion of T2GI.

The EU/UK Agreement regarding Gibraltar states that this merchandise has third country statusand are accepted, depending on the destination:

  • Re-export: 31 00
  • Dispatch for free practice: 01 00, 07 00, 42 00
  • Dispatch for consumption: 40 00
  • Transit T1.

Goods that are in free circulation in Gibraltar may enjoy a tariff rate of “0”, provided that they declare preference 400 and provide supporting documentation of their status, in the “supporting docs” field of the declaration.

If there are incidents (messages are not received within the deadline), the EU/GB Agreement regarding Gibraltar provides that Gibraltar will initiate the search procedure with the special condition that Gibraltar will settle VAT/Excise Duties and transfer them to the DCP (with deadlines of “X months” to be agreed). If Gibraltar can prove that the goods remained in Gibraltar, it would settle TT and excise tax, finalizing the T2GI with settlement.