A new additional code 1255 has been created to be declared compulsorily in the supporting documents box, both of the H1 and of the export declaration that must be submitted in order to adapt to the formalities of the EU-GB Agreement in relation to Gibraltar the situation of those goods that were linked to special regimes in Gibraltar prior to 15 July 2026.

The three scenarios are as follows:

- Goods that were exported from the Union to Gibraltar before 15/07/2026 to be included in a special regime in Gibraltar and that could currently benefit from the exemption for returned goods (203 UCC), in order to regularize their situation, the requirements to benefit from said exemption must first be proven to the DCP of La Línea. If so, you will need to submit an export declaration followed by T2GI.

- Goods that were exported from the Union prior to 15/07/2026 but without the application of 203 UCC. In this case, declaration H1, regime 40 and additional code 5GI will be submitted, followed by T1GI.

- Goods that were exported from third territory to Gibraltar prior to 15/07/2026. In this case, declaration H1 will be submitted, with regimes 51, 53 and 71, depending on the special customs regime in which the goods are currently located in Gibraltar, followed by T1GI.