Complementing the political treaty that removes Gibraltar’s physical border, Spain’s Tax Agency (AEAT) published a detailed customs circular on 14 July explaining how goods movements will work once the agreement enters into force at midnight on 15 July. Key changes include replacement of ENS safety declarations with G4 entry filings for cargo originating in Gibraltar, modification of import (H1) and export (AES) codes, and alignment of transit formalities with the New Computerised Transit System (NCTS). From 15 July, Gibraltar residents will benefit from the EU’s electronic VAT refund platform (DIVA) when shopping in Spain, ending paper-based claim processes at the frontier. The guidance also clarifies that duty-free allowances will mirror EU norms, but strategic-goods licences issued by UK authorities will continue to apply within Gibraltar. Freight forwarders operating between Algeciras and the Rock must update their software by 00:00 CET, and the Tax Agency warns that outdated ENS filings will be rejected automatically. Spanish customs brokers expect a short-term learning curve but foresee faster clearance times once traders adapt. For global supply-chain managers, the circular removes lingering uncertainty and enables just-in-time deliveries for automotive and aerospace plants in Cádiz that source components from Gibraltar’s light-manufacturing parks. HR teams should brief expatriates on revised personal-import limits and advise them to obtain digital certificates for Spanish customs portals. AEAT will host webinars on 17 and 24 July to demonstrate the new electronic procedures, and a bilingual helpline has been established for cross-border SMEs.
Source: Agencia Tributaria
