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FAQs (Frequently Asked Questions) regarding T2GI

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Scenario 2 (EU goods linked to DF-ITF-RPAF in GIB back to EU)

The T2GI must include one of the following codes in the supporting documents field:

  • 1241 - Transit MRN (T2GI/T1GI) under which the goods arrived in Gibraltar from a Fiscal Warehouse or transit MRN (T1GI) under which the goods arrived in Gibraltar under a Customs Warehouse regime

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  • 1242 - MRN transit departure (T2GI/T1GI) with which the goods arrived in Gibraltar from Temporary Fiscal Import or MRN transit (T1GI) with which the goods arrived in Gibraltar under a Temporary Customs Import regime.

  • 1243 - MRN transit departure (T2GI/T1GI) with which the goods arrived in Gibraltar that come from Fiscal Inward Processing or MRN transit (T1GI) with which the goods arrived in Gibraltar under a Customs Inward Processing regime. together with the MRN of the entry T2GI with which the EU goods entered DAF (DF), PAF (RPAF) or ITF

The EU/UK Agreement regarding Gibraltar states that the T2GI received will be validated to ensure it is compatible with the status declared in supporting documents (e.g., If it leaves Mexico City, the price must be for merchandise in Mexico City.

Since the DCP will keep a record of everything that entered Gibraltar with a T2GI and its status there.

It anticipates a dual validation system:

  • The operator declares with the T2GI what comes out of DF/RPAF/ITF and relates to the incoming T2GI, and

  • Gibraltar submits via Web Service the goods that are leaving/disassociating from the regime indicating net mass per game, MRN of the incoming T2GI and MRN of the outgoing T2GI.

With that information, the merchandise is returned with customs statute of the Unionand according to the export declaration with which it was sent to Gibraltar, it can be declared in:

  • Return: 61 10, 61 21, 22 and 23
  • Return to another EEMM: 63 10, 63 21, 63 22 and 63 23.