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2026

Information Note 19/2026 of July 1 from the Department of Customs and Special Taxes, which modifies Information Note 01/2026 of January 22 on the digitization of ATA carnets(229 KB - pdf)
Information note 18/2026 of June 24 from the Department of Customs and Special Taxes, regarding the impact on payment deadlines and guarantees of the changes introduced in the European Commission regulations for electronic commerce, which come into force on July 1, 2026(174 KB - pdf)
Information Note 17/2026, dated June 19, from the Department of Customs and Special Taxes regarding the accrual of the Special Tax on Electricity and its settlement(2640 KB - pdf)
Information Note 16/2026 of June 23 from the Department of Customs and Special Taxes amending Information Note 13/2026 concerning the suspension of inward processing authorizations for raw cane sugar intended for the production of white sugar(195 KB - pdf)
Information Note 15/2026 of 11 June from the Department of Customs and Excise on supplies under the Agreement between the European Union and the United Kingdom in relation to Gibraltar(199 KB - pdf)
Information Note 14/2026 of 11 June from the Department of Customs and Excise on guarantees under the Agreement between the European Union and the United Kingdom in relation to Gibraltar(143 KB - pdf)
Information Note 13/2026 of May 28 from the Department of Customs and Special Taxes, concerning the suspension of inward processing authorizations for raw cane sugar intended for the production of white sugar(174 KB - pdf)
Information Note 12/2026 of 13 April from the Department of Customs and Excise, concerning the actions to be taken in relation to transit guarantees as a result of the EU/UK Agreement with respect to Gibraltar(123 KB - pdf)
Information Note 11/2026 of 12 March from the Department of Customs and Excise, relating to veterinary and phytosanitary controls(391 KB - pdf)
Information Note 10/2026 of 10 March from the Department of Customs and Special Taxes, concerning the importation of articles made of precious metals for hallmarking(329 KB - pdf)
Information Note 09/2026, dated March 23, from the Department of Customs and Special Taxes on matters related to the accrual of the Special Tax on Electricity(1854 KB - pdf)

(Replaced by NI 17/2026)

Information Note 08/2026 of February 26 from the Department of Customs and Special Taxes, replacing NI GA 08/2021 of March 5 relating to customs franchise and VAT exemption for transfer of residence from a third territory to Spain(417 KB - pdf)
Information Note 07/2026 of February 24 from the Department of Customs and Special Taxes, replacing Information Note 05/2026 of February 9 on the application of tariff preferences to products originating in Western Sahara(260 KB - pdf)
Information Note 05/2026 of February 9 from the Department of Customs and Special Taxes, on the application of tariff preferences to products originating from Western Sahara(253 KB - pdf)

(Replaced by NI 07/2026)

Information note 04/2026 of February 2nd from the Department of Customs and Special Taxes, on the model of surety insurance certificate to guarantee the payment of customs and tax debt(351 KB - pdf)
Information Note 03/2026, dated February 2, from the Department of Customs and Excise, concerning the payment deadlines for customs debt notified upon release of goods, replacing Information Notes NI GA 14/2017 and NI GA 09/2019(618 KB - pdf)
Information Note 02/2026 of January 20 from the Department of Customs and Excise, replacing Information Note 27/2025 of December 29 from the Department of Customs and Excise, relating to the carbon border adjustment mechanism (CBAM)(257 KB - pdf)
Information note 01/2026 of January 22 from the Department of Customs and Special Taxes, on the digitization of ATA carnets(375 KB - pdf)