Frequently Asked Questions about the Gibraltar Agreement

Yes. In fact, Gibraltarian operators are advised to act through a customs representative in Spain, among other reasons, because they can access the Electronic Office through Cl@ve PIN and digital certificate, which facilitates procedures or communication with the Spanish customs authorities that are integrated within the State Tax Administration Agency (AEAT).

No, not generally. It is only required that in the event that the operator is going to request a global guarantee authorization or the modification of a previously granted authorization to cover T2GI transit operations between Gibraltar and the DCP, the operator must designate a representative of the guarantor in Gibraltar in application of art 82 of the RDCAU which will apply mutatis mutandis.

However, temporarily, due to existing problems, this requirement has been relaxed.

The models are those that are applied in a general manner and that are regulated in the Union's regulations.

The procedure would be as follows:

• An ATA carnet would be issued by the UK Chamber of Commerce as the temporary export territory is Gibraltar. In GI the cover would be validated and the QR code for the temporary export and exit of the goods in question would also be scanned.
• Then T2GI would be introduced, which covers the movement from GI to a DCP (T1GI is only intended for the return to the DCP for goods linked to special customs regimes, but not for tax regimes or goods cleared for free circulation in GI as is the case). Only professional material that is EU merchandise is exempt from T2GI submission (Annex 19 of the Agreement). The definition of professional material is in Articles 1-5 of Annex B2 of the Istanbul Convention (26-06-1990).
• In the DCP, the QR code associated with the temporary import of the goods would be scanned and it could circulate to any other TAU Member State.

In summary, there is no specialization on the part of the ATA.

Reference to Information Note 1/2026 on the digitization of ATA notebooks.

Indeed. Gibraltar is considered a third territory during the transitional period of application of the Agreement, so in compliance with art. 215 of the UCC the effective exit of the TAU would be taking place for the purposes of finalizing the temporary import regime, provided that the vessel touches the port of Gibraltar.

If we are facing Union merchandise (any, whether or not goods are subject to excise duties): An export declaration+T2GI is presented, covering the circulation up to Gibraltar. The goods will be supplied directly to a ship/aircraft or stored in a facility operating as a depot in Gibraltar. EU goods intended for the provisioning of ships/aircraft from the port/airport of Gibraltar may enter by land from any DCP, as well as by sea from the port of Algeciras.

To declare what is the provisioning or supply to the ship/aircraft itself, the following will be presented previously re-export declaration (or commercial document) before the DCP of La Línea. Proof of the effective departure of the provisioned ship/aircraft will be submitted.

If we are dealing with merchandise not belonging to the Union (any goods, whether or not subject to excise duties), an import declaration+T1GI will be submitted to cover the movement to Gibraltar from the DCP. The goods will be supplied directly to a ship/aircraft or stored in a facility operating as a depot in Gibraltar. Non-EU goods intended for the provisioning of ships/aircraft from the port/airport of Gibraltar may enter by land from any DCP or by sea from Algeciras or from third territory. In the case of entry by sea, only fuel that must necessarily be used for provisioning may be brought in, without its subsequent release for free circulation or its return by land or sea to the Union.

For further details see information note 15/2026 of June 11 from the Department of Customs and Excise on supplies

No. The order does not apply as long as the resupply takes place from third territory, that is, the port or airport of Gibraltar.

It will only apply to supplies at anchor, as they are outside the scope of the Agreement.

The Agreement stipulates that the P&Rs will be passed on to the introduction, limiting themselves to sanitary and phytosanitary measures, provided that Union regulations require it. In many cases, the goods will have already passed the health and phytosanitary controls because they do not enter the TAU directly through a DCP, so the H1 must be accompanied by the corresponding certificate or a declaration of exclusion from the measure if applicable.

The remaining controls related to the release for free circulation are not carried out in the DCP since the goods are consumed in Gibraltar.

Export controls, both European and national, will be carried out as before.

No transit controls will be carried out if they have already been carried out in the prior export or import declaration.

Yes, it fits. There may be several declared house consignments, each with a different export/import transaction. Furthermore, in each house consignment of the transit each item will be declared the same as it was declared in the reference export/import. In other words, it is not possible to group all the export shipments into one shipment during transit, nor to declare an export shipment in several transits.

Reference to information note 15/2026 of June 11 from the Department of Customs and Special Taxes.

Yes, non-EU fuel can enter the port of Gibraltar directly without going through a DCP and coming from third territory. What is not acceptable is the direct entry of EU goods by sea without going through a DCP.

Yes. It is permitted, without prejudice to the fact that the DCPs may establish certain specialities regarding the procedure, as they have the status of customs of exit.

In accordance with Article 1.7 of Annex 19 to the EU-UK Agreement concerning Gibraltar, the designated customs posts listed in Appendix 1 to Annex 21 shall be considered customs of exit for all exports of goods from the Union to Gibraltar

Therefore, it is reminded that direct export declarations destined for Gibraltar can be submitted at both the DCP of La Linea and the DCP of Algeciras.

The T2GI is presented in the same DCP, allowing the goods to travel directly to Gibraltar.

In the case of goods in free circulation in Gibraltar or under a special tax regime, Article 2.1 of Annex 19 of the Agreement between the EU and the United Kingdom relating to Gibraltar states that the goods shall be declared in transit (T2GI) and shall be moved to the designated customs post in the Union acting as customs of destination in order to provide evidence that the goods in question are in free circulation in Gibraltar.

 Therefore, it is recalled that the Algeciras customs office can be the destination customs office of the T2GI, and that the goods can circulate directly from Gibraltar to Algeciras, presenting the corresponding declaration in this DCP.

Yes, provided that the LAME depends on the location of the DCP. In this case, it is permitted to issue the export and the T2GI from the LAME provided that the LAME is also authorized as an ADT and if the holder is also an authorized transit issuer. If it were only LAME, the export could only be issued from there, but a transit from LAME to DCP would have to be made and the T2GI issued there.

If LAME does not depend on the location of the DCP, the export can be launched from LAME, and the export will be indirect, so that the output will occur from the DCP. The DAE would be finalized at the DCP and the T2GI would also be presented.