Less than a month before the scheduled date for the entry into force of the Treaty between the United Kingdom and the European Union regarding Gibraltar —set for July 15, 2026—, the Government of the Rock has published four technical orientation documents that explain, step by step, how the new customs procedures will work. The guides, developed by the Customs Service of Gibraltar (HM Customs) and the Spanish Tax Agency, are aimed at companies, logistics operators, freight forwarders, and customs representatives who need to import, export, or store goods under the new legal framework.
The starting point of the new system is the creation of the so-called Designated Customs Posts (DCP, in its English acronym), which are the points in Spanish territory where EU customs formalities will be carried out. The documents identify three operational DCPs: La Línea de la Concepción, Algeciras, and Sagunto. Portugal is added as an emergency point, which will only be activated if the other three become inaccessible for more than 24 hours due to force majeure.
The goods transit guide, the most extensive of the four, describes two types of procedures based on the origin of the goods. For goods coming from outside the EU —for example, a shipment entering Europe through Calais—, the process begins with a community transit T1 to the corresponding DCP. Once there, the operator or their representative in Spain must submit an H1 import declaration to the Spanish authorities. If the goods are destined for direct consumption in Gibraltar, the extended code 40 (clearance for free practice) will be used and EU duties will be paid at that moment. If, on the other hand, the goods are going to a customs deposit, code 71 will be used and the payment of duties will be suspended. Once this procedure is completed, a T1GI transit will be opened —a specific procedure created by the Treaty— that will cover the movement from the DCP to Gibraltar, identified by an MRN number (unique movement reference).
For goods of community origin —manufactured or already in free circulation within the EU—, the procedure is different and simpler: an export declaration B1 will be presented at the DCP and a transit T2GI will be opened without duties being incurred, since the goods are already European.
In both cases, once the goods arrive in Gibraltar, they must be presented to HM Customs. The Gibraltarian authorities will confirm the arrival through the computerized NCTS system (the electronic transit system that is already operational in the EU) and the importer will have to submit an IM4 import document in ASYCUDA, the customs platform used by Gibraltar. The Transaction Tax —the Gibraltarian equivalent of VAT— must be paid before the goods can be released, although there is the possibility of deferring payment for up to 30 days in cases where the goods are not going to be marketed immediately, as occurs with goods stored in transit warehouses.
The transit guide also details the export procedures, which consider two routes: the departure of goods directly from a customs deposit (through a re-export document EX3) and the export of goods that are already in the Gibraltarian market and on which the Transaction Tax has already been paid (through a document EX1). In this second case, confirmation of arrival at the DCP in Spain will serve as proof of export for the purposes of the refund of the Transaction Tax and, where applicable, of the excise duties. The guide specifies that the exporter's representative in Spain must present a Summary Entry Declaration one hour before the goods arrive at the DCP.
Along with the transit guide, the authorities have published two notes on the special customs procedures provided for in Annexes 19 and 21 of the Treaty. Annex 21, applicable to goods of non-community origin, includes three regimes: customs deposit, active perfection, and temporary admission.
The customs deposit allows for the storage of goods under customs supervision without immediate payment of either the Transaction Tax, EU duties, or excise duties. There is no time limit for storage, but the permitted operations within the deposit are limited to the so-called usual forms of handling: preparation for distribution or sale (packaging, wrapping), improvement of commercial appearance (cleaning), and conservation processes (refrigeration). Any transformation that goes beyond these activities will require adherence to the active perfection regime.
Active perfection allows for the introduction of goods for transformation, manufacturing, repair, or maintenance with suspension of tax burdens. The guide cites specific applications in the shipbuilding industry —repairing ships, installing engines, navigation systems, and spare parts— and in the automotive sector. The duration of the regime will be set on a case-by-case basis depending on the needs of the operation, and the goods can be re-exported in the same condition as they were imported if they are ultimately not processed.
Temporary admission allows for the entry of goods intended for re-export without substantial alteration, such as professional equipment, items for fairs, or testing material. It has a general ceiling of 24 months, extendable under special circumstances up to a maximum of ten years.
Annex 19, which regulates the same three regimes for goods of community origin, presents relevant differences. The customs deposit has a minimum duration of one month and a maximum of nine months (naval provisions are exempt from the minimum). Active perfection and temporary admission are initially limited to three months, with a possibility of justified extension. An important difference is that these procedures will be authorized and supervised directly by HM Customs Gibraltar —not by the EU authorities— and it will not be necessary to declare at the Spanish DCP that the goods will be subject to a special regime under Annex 19.
To operate any of these regimes, operators must first obtain a commercial license from the OFT (Office of Fair Trade of Gibraltar), which will work in coordination with HM Customs to verify, among other aspects, that neither the company nor its executives have a history of serious customs offenses. Additionally, the premises used must meet specific requirements: plans with segregated areas according to the type of goods, digital inventory, security cameras, alarm systems, access for customs inspections, and a financial guarantee covering tax liability.
For its part, the Spanish Tax Agency has published detailed instructions on how to request authorizations for the special regimes of Annex 21. Operators will need a valid NIF and EORI number, and may process applications in three ways: electronically with an electronic certificate or PIN code, through electronic registration with accompanying documentation, or in person at the AEAT Administration in Algeciras or at the Customs Administration of La Línea de la Concepción, from 9:00 am to 2:00 pm. The supervision of all authorizations will fall to the DCP of La Línea. The required documentation does not present particularities compared to the usual authorizations for active perfection, temporary import, and customs deposit that are already processed under the customs legislation of the Union.
The guides contemplate a transitional regime contained in Article 270 of the Treaty: goods that are in temporary storage or under a special customs procedure before the agreement comes into force may remain under current conditions for a maximum of two months. After this period, operators wishing to continue operating under a special regime must obtain the corresponding authorizations according to the new procedures.
The Minister for Business of Gibraltar, Gemma Arias-Vásquez, has stated that "these are very technical documents, but also very practical," designed to "give companies the necessary confidence to prepare adequately." She added that the Government has worked "closely with the business community throughout this process" and that their goal is to ensure that "the transition is as clear, orderly, and feasible as possible." The Chief Minister, Fabián Picardo, indicated that the publication of these guides "demonstrates the rigorous and detailed work that continues to be carried out throughout the Government in preparation for the Treaty." The Gibraltarian Government has announced that it will organize in-person informational sessions so that companies and operators can raise their questions directly with the technical authorities.
