Claim Form

1. Purpose

This Public Guidance Note explains the process for claiming a refund where goods were dispatched to Gibraltar before 15 July 2026 and may therefore qualify for treatment under the transitional arrangements applying when the new Treaty customs and tax regime commenced.

Article 269(1) of the UK-EU Agreement in respect of Gibraltar provides that Title II does not apply to goods whose movement started before the Agreement took effect and ended afterwards. HM Government of Gibraltar has also explained that, for this purpose, the movement or transport of the goods must actually have started before 15 July 2026.

IMPORTANT: It is not sufficient for goods merely to have been ordered, invoiced or paid for before 15 July 2026. Evidence must show that the goods were actually dispatched, shipped or otherwise placed in transport to Gibraltar before that date.

Where a qualifying consignment was subsequently cleared and transaction tax was paid under the post-15 July regime, HM Customs will consider a claim for reassessment under the pre-15 July import duty regime. Where this results in an overpayment, the verified difference will be refunded.

2. Who should submit a claim

Any trader, clearing agent or member of the public who considers that a consignment may qualify should use the following route:

• Where a clearing agent lodged the customs declaration, the affected party should submit the claim through that clearing agent.
• Traders who are registered ASYCUDA users and lodge their own customs declarations may submit the claim directly to HM Customs Gibraltar.
• Completed claim forms, together with all supporting documentation, should be submitted by email to refunds@hmcustoms.gov.gi.
• Where a clearing agent lodged the customs declaration, the completed form and supporting documentation should be provided to that clearing agent for onward submission to HM Customs Gibraltar.

3. Evidence required

HM Customs must be able to verify both the eligibility of the goods under the transitional arrangements and the amount originally paid. Claims should therefore include:

• Proof of dispatch before 15 July 2026 - for example a CMR/consignment note, bill of lading, air waybill, courier or carrier tracking record, freight documentation, dispatch note or other reliable transport evidence showing when the movement began.
• Any additional supporting evidence - where necessary to assist your claim.

4. Refund outcome

Once HM Customs has completed its checks and is satisfied that the claim is correct, HM Customs will issue the appropriate refund.

The submission of a claim does not, by itself, establish an entitlement to a refund. Claims remain subject to verification and may be declined where the evidence does not demonstrate that the movement started before 15 July 2026 or where the amount claimed cannot be substantiated.

5. Process at a glance

• 1. Identify the entry - Confirm that the goods were dispatched to Gibraltar before 15 July 2026 and identify the relevant SAD/E-number(s).
• 2. Submit through the correct route - Use the clearing agent who lodged the entry, or submit directly if you are an ASYCUDA trader lodging your own declarations.
• 3. Provide evidence - Submit proof of dispatch, SAD/E-number(s), commercial invoice(s) and proof of payment to HM Customs.
• 4. HM Customs checks - HM Customs verifies eligibility, payment and the applicable pre-15 July duty treatment.
• 5. Refund - Where the claim is verified and an overpayment is established, HM Customs issues the refund.

6. Further assistance

Completed claim forms and supporting documentation should be submitted to refunds@hmcustoms.gov.gi. The same email address may also be used for assistance or clarification in relation to the refund process.