Govt issues customs guidance for post-treaty procedures 

The Gibraltar Government has published guidance to help Gibraltar businesses comply with registration requirements necessary for EU customs procedures. 

The Government has also announced the creation of a company to act as “global guarantor” to ensure guarantees required under the new arrangements do not represent a barrier to trade.  

The announcement follows the last meeting of the Business Transition Advisory Group last Friday and is aimed at helping businesses, customs representatives, freight forwarders and logistics companies.  

The guidance, issued by HM Customs Gibraltar, sets out the steps required to obtain a Spanish “Número de Identificación Fiscal, or NIF, and an Economic Operators Registration and Identification [EORI] number.  

The EORI registration is required for traders operating customs movements connected with Spain and the wider EU customs territory.  

Obtaining a NIF is an integral part of the process for obtaining the EORI and is necessary for that purpose only.  

The Government made clear that obtaining a NIF does not render a business raxable in Spain. 

“The publication of this guidance is an important step in ensuring that Gibraltar’s business community is fully equipped to navigate all of the customs registration requirements that will flow from Treaty arrangements,” said Gemma Arias-Vasquez, the Minister for Business. 

“As part of that process, it is important for us to be able to give our businesses the comfort they require by confirming that these registrations will not render their business taxable in Spain.” 

“We have also worked to ensure that guarantee requirements will not stand in the way of our businesses.” 

Applications for both the EORI/NIF can be submitted through a single registration process, either online or in person at any Administration or Delegation of the Spanish Tax Agency [AEAT, by its Spanish acronym].  

Only businesses that will be importing goods and paying transaction tax from their own account require the registrations and are encouraged to make both of these applications as soon as possible, No.6 said. 

Where a customs agent is completing the customs formalities and paying the relevant taxes and duties from their own account, on behalf of a Gibraltar business, the Gibraltar business will not require an EORI/NIF, it added. 

All businesses who require an EORI number are encouraged to apply for the relevant registrations.  

The documents are available from HM Customs Gibraltar and the HM Government of Gibraltar website, and include a NIF/EORI guidance note, the EORI application and instructions for applying for EORI and NIF — Gibraltar, in Spanish. 

“HM Government wishes to make clear that obtaining a Spanish NIF for customs identification purposes does not render a business taxable in Spain, does not create Spanish VAT or corporation tax obligations, and does not constitute establishment in Spain,” No.6 added in a statement. 

“This position has been confirmed to HM Customs by the Spanish Agencia Tributaria, by UN customs experts, and by independent legal advice obtained by HMGoG.” 

“Businesses have also been given reassurances that mechanisms are being made available to address concerns relating to customs guarantees.” 

“This includes the establishment of a company acting as a Global Guarantor for all traders in Gibraltar, ensuring that guarantee requirements do not present a barrier to participation in customs procedures under the treaty arrangements.” 

The Government said further guidance notes on other aspects of the regime will be published by HM Customs Gibraltar in the coming weeks.