Spain’s AEAT states that H1 customs declarations for goods sent to Gibraltar via La Línea must include the relevant sanitary and phytosanitary certificates.

Spain’s AEAT Customs states that, under Article 1 of Annex 21 to the EU–UK Gibraltar Agreement, sanitary and phytosanitary controls are completed at the first point of entry, and H1 customs declarations for goods destined for Gibraltar must include the relevant certificates. In practice, goods that enter via another Member State, pass sanitary inspection, and are transported to La Línea under T1 still trigger sanitary measure 410 on the H1 declaration. Operators must declare on that H1 the CHEDD certificate previously used to issue the T1.