According to the Article 1 of Annex 21 of the Agreement between the EU and the United Kingdom concerning Gibraltar Sanitary and phytosanitary controls will be carried out at the first point of entry when required by Union regulations. Therefore, TARIC measures that have been previously passed through the first point of entry would not be passed through the DCP unless the DCP itself is a point of entry into the Union.

In addition, No The national TARIC measures related to the marketing of products in the EU destined for Gibraltar will be passed on in the DCPs.

Recent cases where the problem has been observed:

- In H1 flights bound for Gibraltar, health measure 410 is being bypassed even though the goods have previously passed health control at the first point of entry into the Union. The goods circulate from this EM to the DCP of La Línea under a T1. The operators have the CHEDD certificate that was necessary to issue the T1 to La Línea but do not indicate it in the H1 declaration. This certificate must be declared in the corresponding H1 form that is presented in the DCP bound for Gibraltar.

- On some occasions, in the corresponding T1 from another EM destined for La Línea, an exclusion code for a sanitary or phytosanitary measure is indicated, which, however, is not indicated in the subsequent H1 destined for Gibraltar, which implies that the yellow circuit is skipped for many shipments pending release in that H1. It is necessary to indicate the exclusion in the H1 to prevent this from happening.