(1) The code 1253 which may be declared in the supporting documents box of the TXGI declarations that cover the movement of goods from Gibraltar to the DCP after the completion of special customs procedures whose inclusion in them took place prior to 15 July 2026.

The reference that will accompany code 1253 will be "PRIOR TO AGREEMENT"

(2) With regard to goods in free circulation in Gibraltar destined for the Union to be placed under a special customs procedure and which subsequently return to Gibraltar, the presentation of the appropriate re-export declaration (procedure 31.XX) followed by T2GI will be required upon this return, referring in the supporting documents box of the T2GI to code 1240 necessarily.

In that code:

• In general, reference must be made to the transaction tax settlement number that proves the free movement of goods if they entered Gibraltar after July 15, 2026.
• Exceptionally, if the goods were released for free circulation in Gibraltar before 15 July 2026, the reference accompanying code 1240 must briefly describe the situation it covers.