What is the T2GI and T1GI procedure?
Short answer
T1GI and T2GI are special transit procedures on the EU's New Computerised Transit System for moving goods between an EU designated customs post in Spain and Gibraltar. T1GI covers non-EU goods, including UK goods, and T2GI covers EU goods, with HM Customs Gibraltar confirming arrival before the goods are cleared and taxed.
Detailed answer
T1GI and T2GI are special transit procedures run on the New Computerised Transit System (NCTS) for moving goods between an EU designated customs post in Spain and Gibraltar. Each movement has its own reference number. HM Customs Gibraltar defines T1GI as covering non-EU goods, and T2GI as covering goods of EU origin. For non-EU goods, including goods from the UK, the consignment enters the EU under a T1 transit, with any sanitary and phytosanitary checks at the point of entry. At La Línea, Algeciras or Sagunto, the holder of the procedure, usually a Spanish company, lodges an import declaration with Spanish customs, either for free circulation, when EU import duty is paid at the post, or for inward processing, temporary import or a customs warehouse, when duty is suspended. Spanish customs do not release the goods until the T1GI is lodged, and the T1GI must be completed within three months. For EU goods, the consignment reaches the post under an export declaration or a T2. Only La Línea and Algeciras handle EU goods. No EU import duty is payable, and the T2GI is opened with the post as the office of departure and Gibraltar as the office of destination. EU goods cleared at Algeciras may also travel by sea under a T2GI if they reach Gibraltar within two hours. On arrival, HM Customs confirms the goods on NCTS and the importer lodges an import declaration on ASYCUDA quoting the transit reference. Transaction Tax and any excise duty are paid before release, unless the goods enter a special procedure. Gibraltar sends the completion results to the post within three working days of arrival. If a transit is not completed correctly, Spanish VAT and excise duties become due. The same codes apply in reverse. Goods leaving Gibraltar for the EU or beyond travel to the post under a T2GI if they are in free circulation in Gibraltar or under a tax special procedure, or under a T1GI if they are under a special customs procedure. The exporter lodges the export declaration with HM Customs and the transit on NCTS, and an entry summary declaration must reach Spain one hour before the goods arrive. Queries go to [email protected].