Please note that the EU-Gibraltar agreement comes into force on July 15. The following should be taken into account:

• the modifications included in the import guide, H1
• the modifications included in the export guide, AES
• the modifications included in the transit guide, NCTS
• From the date the agreement comes into force, for goods originating from Gibraltar, the ENS security declaration will NO LONGER generate a temporary storage declaration. Operations must be carried out using the entry declarations, G4, generated by the transit movements derived from the agreement
• The VAT refund scheme for travelers, DIVA, for residents of Gibraltar, will be adapted to the provisions of the agreement.

More information can be found at

https://sede.agenciatributaria.gob.es/Sede/en_gb/aduanas/acuerdo-gibraltar.html
https://sede.agenciatributaria.gob.es/Sede/en_gb/aduanas/aduana-electronica/guias-tecnicas.html