The texts, read as they are written.

Article 19(1) defines the provisions covered: the EU acts listed in the Articles and Annexes to which Article 19 applies, and their successors. Article 14(4) applies the same idea to data protection through the European Data Protection Board. Article 18 makes the general rule that one side's courts do not bind the other's expressly subject to this Article.

Why it matters here

Among Articles 1 to 38, the fields covered by Article 19 are data protection (Article 14), carriers' liability (Article 36) and advance passenger information (Article 37); the provisions in Gibraltar's law in those fields are to be read in conformity with the relevant case law of the Court of Justice. Article 20 sets no cut-off date for that case law. Article 18 sets the general rules of interpretation for the agreement, and its paragraph 3 is stated to be without prejudice to Article 20.

The exact words

The provisions referred to in Article 19(1) shall be interpreted and applied in accordance with the methods and general principles of Union law and shall in their implementation and application be interpreted in conformity with the relevant case law of the Court of Justice of the European Union.

Official text Article 20 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 21

Private rights

What it says

The agreement, and any supplementing agreement, is not to be read as giving rights or imposing obligations on anyone other than those created between the Parties (the EU and the UK, for Gibraltar) under international law, nor as allowing it to be relied on directly in the domestic legal systems of the Parties. This rule is without prejudice to (does not limit) Article 19(1) and (2), Titles I and II of Part Four (personal scope and frontier workers' rights) and Article SSC.70 of the Protocol on Social Security Coordination; and, with regard to the EU only, it does not apply to Title V of Part Two (law enforcement and judicial cooperation). A Party may not provide in its law for a right to sue the other Party on the ground that the other Party has breached the agreement.

What it pulls in

Article 32 Article 33 Article 38 Article 43

Article 19(1) and (2) is named, so the rule is without prejudice to the EU-law provisions Gibraltar must have in its own law; the text does not itself say what rights, if any, those provisions give individuals. Titles I and II of Part Four and Article SSC.70 of the Protocol on Social Security Coordination are named too; Title V of Part Two is excepted with regard to the EU only. Part Six sets out dispute settlement between the Parties.

Why it matters here

The general rule covers, for example, Article 30 (movement without border checks) and Article 34 (alerts and arrests at the crossing points): neither is in the list of exceptions. The exceptions are Article 19(1) and (2), Titles I and II of Part Four, Article SSC.70, and Title V of Part Two; the last applies "with regard to the Union" only.

The exact words

1.    Without prejudice to Article 19(1) and (2) and Titles I and II of Part Four of this Agreement and Article SSC.70 of the Protocol on Social Security Coordination, and with the exception, with regard to the Union, of Title V of Part Two, nothing in this Agreement or any supplementing agreement shall be construed as conferring rights or imposing obligations on persons other than those created between the Parties under public international law, nor as permitting this Agreement or any supplementing agreement to be directly invoked in the domestic legal systems of the Parties.
2.    A Party shall not provide for a right of action under its law against the other Party on the ground that the other Party has acted in breach of this Agreement or any supplementing agreement.

Official text Article 21 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title V — Institutional framework

Article 22

Cooperation Council

What it says

Sets up the Cooperation Council, made up of representatives of the EU and of the UK, for Gibraltar; it may meet in different configurations depending on the subject. It is co-chaired by a Member of the European Commission and a representative of the UK Government at ministerial level. It meets at the request of either side and at least once a year, and sets its schedule and agenda by mutual consent. It oversees the agreement's objectives and supervises and facilitates its implementation and application; either Party may refer to it any issue of implementation, application or interpretation. Its powers: adopt decisions where the agreement provides; make recommendations; adopt amendments by decision where the agreement allows; until the end of the fourth year after entry into force, adopt amendments to correct errors or address omissions or other deficiencies (except in relation to Title IV of Part One, Articles 18 to 21 on interpretation); discuss any matter covered; delegate powers to EU-UK treaty committees (except the point (g) powers to set them up, assign or change their tasks, or dissolve them); and set up, task, retask or dissolve those Committees. Its rules of procedure are in Annex 6, which it may amend.

What it pulls in

Article 23 sets up the three EU-UK treaty committees; Article 24 makes the Council's decisions binding, including on the arbitration tribunal, and requires mutual consent. Under Article 16, a Party must first ask the Council to meet immediately, and may terminate or suspend the agreement for a serious and substantial failure on an essential element only if no agreed solution is found within 30 days of that request. Under Article 19(5), the Council may, within 90 days, decide that the agreement is not considered terminated after a failure to accept or implement a later EU act. Annex 6 holds the rules of procedure.

Why it matters here

Members are representatives of the EU and of the UK, for Gibraltar; the UK co-chair is a representative of the UK Government at ministerial level (paragraph 2). Spain is not named in the Article. The Concordat of 14 July 2026 records that the expression "United Kingdom, in respect of Gibraltar" is understood, where relevant, to refer to the Government of Gibraltar or to Gibraltar. Until the end of the fourth year after entry into force, the Council may amend the agreement by decision to correct errors, omissions or other deficiencies (paragraph 4(d)); that power does not extend to Title IV of Part One (Articles 18 to 21, which include Article 19 on EU law and Article 20 on Court of Justice case law). Under Article 336(4), during provisional application "entry into force" is read as the date provisional application began. Under Article 24(2), the Council decides by mutual consent.

The exact words

1. A Cooperation Council is hereby established. It shall comprise representatives of the Union, and of the United Kingdom, in respect of Gibraltar. The Cooperation Council may meet in different configurations depending on the matters under discussion.
2. The Cooperation Council shall be co-chaired by a Member of the European Commission and a representative of the Government of the United Kingdom at ministerial level. It shall meet at the request of the Union or the United Kingdom, in respect of Gibraltar, and, in any event, at least once a year, and shall set its meeting schedule and its agenda by mutual consent.
3. The Cooperation Council shall oversee the attainment of the objectives of this Agreement and any supplementing agreement. It shall supervise and facilitate the implementation and application of this Agreement and of any supplementing agreement. Each Party may refer to the Cooperation Council any issue relating to the implementation, application and interpretation of this Agreement or of any supplementing agreement.
4. The Cooperation Council shall have the power to:
(a) adopt decisions in respect of all matters where this Agreement or any supplementing agreement so provides;
(b) make recommendations to the Parties regarding the implementation and application of this Agreement or of any supplementing agreement;
(c) adopt, by decision, amendments to this Agreement or to any supplementing agreement in the cases provided for in this Agreement or in any supplementing agreement;
(d) except in relation to Title IV of Part One, until the end of the fourth year following the entry into force of this Agreement, adopt decisions amending this Agreement or any supplementing agreement, provided that such amendments are necessary to correct errors, or to address omissions or other deficiencies;
(e) discuss any matter related to the areas covered by this Agreement or by any supplementing agreement;
(f) delegate certain of its powers to a Specialised Committee, except those powers and responsibilities referred to in point (g); and
(g) by decision, establish Specialised Committees and assign tasks to them, dissolve any Specialised Committee, or change the tasks assigned to them.
5. The work of the Cooperation Council shall be governed by the rules of procedure set out in Annex 6. The Cooperation Council may amend that Annex.

Official text Article 22 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 23

Specialised Committees

What it says

Three EU-UK treaty committees are set up: on the Circulation of Persons, on Economy and Trade, and on Aviation. Within its field, each may monitor and review implementation; assist and report to the Cooperation Council and carry out tasks it assigns; adopt decisions and recommendations where the Council has delegated powers under Article 22(4)(f) or the agreement so provides; discuss technical issues; and serve as a forum for exchanging information and practice. The Committees are to be informed as necessary of the implementation of the administrative arrangements between the UK, for Gibraltar, and Spain. Each Party sends representatives with appropriate expertise; the co-chairs are a representative of the EU and a representative of the UK, for Gibraltar. They meet at least once a year, unless the agreement provides otherwise or the co-chairs decide otherwise; they set schedule and agenda by mutual consent; and they follow the Annex 6 rules, though a Committee may adopt and amend its own rules.

What it pulls in

Article 22

Article 22(4)(f) is the delegation power that lets the Council hand its decision-making to a Committee, and Article 22(4)(g) lets it create, retask or dissolve Committees. Article 24 makes Committee decisions binding and requires mutual consent. Annex 6 holds the shared rules of procedure.

Why it matters here

The EU-UK treaty committee on the circulation of persons is named in many later Articles of Part Two (for example Articles 65, 68 and 71). Under paragraph 3, the Committees are to be "informed as necessary" of the implementation of the administrative arrangements between the UK, for Gibraltar, and Spain; Article 23 gives them no power to approve those arrangements. The co-chairs are a representative of the EU and a representative of the UK, for Gibraltar (paragraph 5); unlike Article 22(2) for the Council, Article 23 does not require ministerial level.

The exact words

1. The following Specialised Committees are hereby established:
(a) the Specialised Committee on the Circulation of Persons;
(b) the Specialised Committee on Economy and Trade; and
(c) the Specialised Committee on Aviation.
2. With respect to issues related to their area of competence, Specialised Committees shall have the power to:
(a) monitor and review the implementation and ensure the proper functioning of this Agreement or any supplementing agreement;
(b) assist the Cooperation Council in the performance of its tasks and, in particular, report to the Cooperation Council and carry out any task assigned to them by it;
(c) adopt decisions and recommendations in respect of all matters for which the Cooperation Council has delegated its powers to a Specialised Committee in accordance with point (f) of Article 22(4) or where this Agreement so provides;
(d) discuss technical issues arising from the implementation of this Agreement or any supplementing agreement; and
(e) provide a forum for the Parties to exchange information, discuss best practices and share implementation experience.
3. The Specialised Committees shall be informed as necessary of the implementation of the administrative arrangements concluded by the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain on matters relating to the implementation of this Agreement.
4. Specialised Committees shall comprise representatives of each Party. Each Party shall ensure that its representatives on the Specialised Committees have the appropriate expertise with respect to the issues under discussion.
5. The Specialised Committees shall be co-chaired by a representative of the Union and a representative of the United Kingdom, in respect of Gibraltar.
6. Unless otherwise provided for in this Agreement, or unless the co-chairs decide otherwise, they shall meet at least once a year.
7. Specialised Committees shall set their meeting schedule and agenda by mutual consent.
8. The work of the Specialised Committees shall be governed by the rules of procedure set out in Annex 6.
9. By way of derogation from paragraph 8, a Specialised Committee may adopt and subsequently amend its own rules that shall govern its work.

Official text Article 23 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 24

Decisions and recommendations

What it says

Decisions adopted by the Cooperation Council or, as the case may be, by an EU-UK treaty committee bind the Parties and all the bodies set up under the agreement and under any supplementing agreement, including the arbitration tribunal in Part Six. Recommendations have no binding force. The Council or the Committee adopts decisions and makes recommendations by mutual consent.

The exact words

1.       The decisions adopted by the Cooperation Council, or, as the case may be, by a Specialised Committee, shall be binding on the Parties and on all the bodies set up under this Agreement and under any supplementing agreement, including the arbitration tribunal referred to in Part Six. Recommendations shall have no binding force.
2.       The Cooperation Council or, as the case may be, a Specialised Committee, shall adopt decisions and make recommendations by mutual consent.

Official text Article 24 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title I — General principles and objectives

Article 25

Protection of human rights and fundamental freedoms

What it says

The cooperation in Part Two (circulation of persons) rests on the Parties' and EU countries' long-standing respect for democracy, the rule of law and fundamental rights and freedoms, including as set out in the Universal Declaration of Human Rights and the European Convention on Human Rights, and on giving effect to the Convention's rights at home. Nothing in Part Two changes the obligation to respect fundamental rights and legal principles as reflected in the Convention and, for the EU and its member countries, in the EU Charter of Fundamental Rights.

The exact words

1.    The cooperation provided for in this Part is based on the Parties' and Member States' long-standing respect for democracy, the rule of law and the protection of fundamental rights and freedoms of individuals, including as set out in the Universal Declaration of Human Rights and in the European Convention on Human Rights, done at Rome on 4 November 1950, and on the importance of giving effect to the rights and freedoms in that Convention domestically.
2.    Nothing in this Part modifies the obligation to respect fundamental rights and legal principles as reflected, in particular, in the European Convention on Human Rights and, in the case of the Union and its Member States, in the Charter of Fundamental Rights of the European Union.

Official text Article 25 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 26

Definitions

What it says

Definitions for Part Two. Border checks are checks at crossing points to ensure that people, including their means of transport and the objects they carry, may be authorised to enter or leave the territory of the EU countries and Gibraltar. Border surveillance is surveillance of the borders between crossing points, and of the crossing points outside their fixed opening hours, for the purposes the definition lists, such as preventing or detecting unauthorised crossings. Border control is checks and surveillance together, carried out at a border in response exclusively to an intention to cross, or the act of crossing, that border. Coercive action means measures taken in respect of a person or object when performing functions related to border control, including as a follow-up to alerts in databases and information systems; the definition lists, among others, temporary limitation of movement, detention, arrest, placement under protection, inquiries, search and seizure of objects, other action in response to alerts to investigate or gather evidence of a crime committed or planned, and refusals of entry. Persons resident in Gibraltar are those with a legal right to reside in Gibraltar, of any nationality, except EU citizens and nationals of Iceland, Liechtenstein, Norway and Switzerland, and of Andorra and San Marino once agreements giving them free-movement rights are in force. A third-country national is anyone who is not an EU citizen or a family member of one (as referred to in Directive 2004/38/EC), or a national of one of those six countries, or a family member of such a national, who has free-movement rights equivalent to those of EU citizens under an agreement with the EU. EU countries applying the in full are those that have abolished checks on persons at their common borders. Other definitions cover the non-resident UK Forces, their civilian component and household family members; visiting third-country forces (of NATO members or selected partners, due to arrive in Gibraltar on the invitation of the UK); international protection (refugee status and subsidiary protection); second line checks (further checks which may be carried out in a special location away from the first line, where everyone is checked); and the Second Line Checks Area, delimited by arrangements between the UK, for Gibraltar, and Spain under Article 33(6).

What it pulls in

Article 33

Article 33(6) provides for the administrative arrangements that fix where the Second Line Checks Area is. Article 34(9) uses the definition of persons resident in Gibraltar: where Spain's competent authorities require the arrest or detention of such a person, only Gibraltar's competent authorities may carry it out. The coercive action definition is used in Articles 32(2) and 34. Article 27 keeps the EU acts cited here current.

Why it matters here

Under point (j), an EU citizen, or a national of Iceland, Liechtenstein, Norway or Switzerland, with the legal right to reside in Gibraltar is not a "person resident in Gibraltar" for Part Two. So Article 34(9), which reserves to Gibraltar's competent authorities an arrest or detention required by Spain's competent authorities of a person resident in Gibraltar, does not cover that person. Point (e) lists coercive action measures ranging from a temporary limitation of movement to arrest, seizure and refusal of entry, and the list is not closed ("including, but not limited to"). The forces definitions carry different residence conditions: non-resident UK Forces must not be resident in Gibraltar (point (i)); the civilian component must not be resident in Gibraltar or the EU, unless they have the right to reside in the UK or the Common Travel Area (point (d)); household family members and visiting forces must not be resident in the EU or Gibraltar (points (f) and (n)).

The exact words

For the purposes of this Part, the following definitions apply:
(a)   "border checks" means the checks carried out at border crossing points, to ensure that persons, including their means of transport and the objects in their possession, may be authorised to enter the territory of the Member States and Gibraltar or authorised to leave it;
(b)   "border control" means the activity carried out at a border, in accordance with and for the purposes of this Agreement, in response exclusively to an intention to cross or the act of crossing that border, regardless of any other consideration, consisting of border checks and border surveillance;
(c)   "border surveillance" means the surveillance of borders between border crossing points and the surveillance of border crossing points outside the fixed opening hours, in order to prevent or detect unauthorised border crossings or the circumvention of border checks, to contribute to raising situational awareness, to counter cross-border criminality and to take measures against persons who have crossed the border illegally;
(d)   "civilian component" means civilian persons who are in the employ of, or contracted by, the Government of the United Kingdom and who are not persons resident in Gibraltar or in the Union, with the exception of persons who have the right to reside in the United Kingdom or the Common Travel Area;
(e)   "coercive action" means measures to be taken in respect of a person or object when performing functions related to border control, including as a follow-up to alerts in databases and information systems used in the context of border control including, but not limited to, temporary limitation of movement, detention, arrest, placement under protection, inquiries, search and seizure of objects, and any other form of action in response to alerts with the purpose of investigating or gathering evidence that a crime has been committed or planned as well as refusals of entry;
(f)   "family members forming part of the household" means the spouse or partner of a member of the non-resident United Kingdom Forces or civilian component or the child of such member depending on them for support and who are not persons resident in the Union nor in Gibraltar;
(g)   "international protection" means refugee status in accordance with the Convention relating to the Status of Refugees, done at Geneva on 28 July 1951, as amended by the New York Protocol of 31 January 1967, and subsidiary protection status whereby a third-country national or a stateless person who does not qualify as a refugee but in respect of whom substantial grounds have been shown for believing that the person concerned, if returned to their country of origin, or in the case of a stateless person, to their country of former habitual residence, would face a real risk of suffering serious harm and is unable, or, owing to such risk, unwilling to avail themselves of the protection of that country;
(h)   "Member States applying the Schengen acquis in full" means the Member States which have abolished checks on persons at their common borders;
(i)   "non-resident United Kingdom Forces" means persons serving in the United Kingdom Forces, either as regulars or reserves, who are citizens of the United Kingdom, Commonwealth citizens, citizens of Ireland or have the right to reside in the United Kingdom or the Common Travel Area and who are not persons resident in Gibraltar;
(j)   "persons resident in Gibraltar" means persons having the legal right to reside in Gibraltar irrespective of their nationality, with the exception of Union citizens and nationals of Iceland, the Principality of Liechtenstein, the Kingdom of Norway, the Swiss Confederation as well as nationals of the Principality of Andorra and the Republic of San Marino following the entry into force of agreements conferring such nationals with free movement rights;
(k)   "second Line Check" means a further check which may be carried out in a special location away from the location at which all persons are checked (first line);
(l)   "Second Line Checks Area" means a special location, as delimited in accordance with arrangements made by the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain pursuant to Article 33(6), where activities including second line checks and operational cooperation between the competent authorities take place;
(m) "third-country national" means any person who is not:
(i)      a Union citizen within the meaning of Article 20(1) of the Treaty on Functioning of the European Union or a family member of a Union citizen, irrespective of their nationality, as referred to in Articles 2 and 3 of Directive 2004/38/EC of the European Parliament and of the Council1;
(ii)     a national of Iceland, the Principality of Liechtenstein, the Kingdom of Norway, the Swiss Confederation, the Principality of Andorra or the Republic of San Marino or a family member of such a person, irrespective of their nationality, who, under an agreement between the Union and that country, enjoys rights of free movement equivalent to those of persons referred to in point (i);
(n)   "visiting third-country forces" means persons serving or who are in the employ of, or contracted by, the armed services of a North Atlantic Treaty Organisation ("NATO") member or of selected partners who are not persons resident in the Union, or in Gibraltar, and who are due to arrive in Gibraltar on the invitation of the United Kingdom.

1 Directive 2004/38/EC of the European Parliament and of the Council of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States amending Regulation (EEC) No 1612/68 and repealing Directives 64/221/EEC, 68/360/EEC, 72/194/EEC, 73/148/EEC, 75/34/EEC, 75/35/EEC, 90/364/EEC, 90/365/EEC and 93/96/EEC (OJ EC L 158, 30.4.2004, p. 77, ELI: http://data.europa.eu/eli/dir/2004/38/oj).

Official text Article 26 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 27

References to certain Union acts

What it says

A rule for Part Two: where Article 26, Article 29 and the Annex referred to in it, and Articles 32, 33, 35, 36, 37, 42, 43, 46, 47, 48, 50, 51, 52, 53, 55, 56, 61, 64, 74, 76, 86, 90, 96, 104 and 151 refer to an EU act, the reference is read as including that act as amended or replaced in future, and any EU act implementing or supplementing it.

What it pulls in

The exact words

For the purposes of this Part, references to Union acts in Article 26, Article 29 and the Annex referred to therein, and Articles 32, 33, 35, 36, 37, 42, 43, 46, 47, 48, 50, 51, 52, 53, 55, 56, 61, 64, 74, 76, 86, 90, 96, 104 and 151 shall be understood to include those Union acts as amended or replaced in future as well as any Union act implementing or supplementing those Union acts.

Official text Article 27 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 28

Removal of physical barriers

What it says

All physical barriers related to the circulation of persons between the EU and Gibraltar are to be removed ("shall be removed"). Unlike Article 7, this Article does not refer to the implementation plan, and it does not say how or when.

The exact words

All physical barriers related to the circulation of persons between the Union and Gibraltar shall be removed.

Official text Article 28 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 29

Border crossing points

What it says

The UK, for Gibraltar, and Spain must set up border crossing points at Gibraltar's port and airport, and all passengers entering Gibraltar from the port or airport are subject to border checks there (paragraphs 1 and 2). By way of exception, the checks may be carried out at the airport crossing point if the volume of traffic through the port allows an efficient, high and uniform level of control at the airport; the UK, for Gibraltar, and Spain must then ensure that passengers and crew arriving at the port are escorted to the airport crossing point for the checks in Article 33(1) and (2), on terms set in an administrative arrangement between them (paragraph 3). The UK, for Gibraltar, and Spain must allow the use of automated border control systems (automatic gates) for their respective checks of persons resident in Gibraltar, EU citizens and their third-country family members, and beneficiaries of free movement under EU agreements, in accordance with domestic and EU law (paragraph 4). On entry, the competent authorities of the UK, for Gibraltar, check first, then Spain's; on exit, Spain's first, then the UK's authorities for Gibraltar (paragraph 5). Any second line checks must be carried out in the Second Line Checks Area (paragraph 6). Without prejudice to (without affecting) Article 32(3) and Article 43, the entry conditions required by the competent authorities of the UK, for Gibraltar, and by Spain's competent authorities are cumulative (they add up, so both sets apply); the UK, for Gibraltar, undertakes to align Gibraltar's entry conditions with those under EU law (paragraph 7). The UK, for Gibraltar, and Spain must ensure that entry into Gibraltar from outside the Schengen area may only take place through these crossing points (paragraph 8); notwithstanding paragraphs 2, 5 and 8, their competent authorities may allow entry elsewhere in the cases in Article 5(2)(a) to (c) of the Schengen Borders Code or under Article 38 (paragraph 9). They must ensure that the necessary infrastructure is in place and maintained so that the crossing points can be operated in a way appropriate to traffic volumes and ensure an efficient, high and uniform level of control in line with the Schengen Borders Code; it must comply with Annex 7 and be set out in the Article 33(6) arrangement (paragraph 10). Named points of Annex VI of the Schengen Borders Code apply to Spain's checks at these crossing points, and information under them is to be provided at the same time and without delay to the competent authorities of both sides (paragraph 11).

What it pulls in

Article 33 sets what Spain's officers do at these points, and 33(6) is the arrangement that fixes the layout and infrastructure; Article 32 governs Gibraltar's checks, and 32(3) with Article 43 qualify the cumulative-conditions rule. Article 38 is the separate route for UK Forces and visiting forces. Annex 7 holds the infrastructure requirements; the Schengen Borders Code is the EU regulation Spain's checks follow, and Article 27 keeps the reference current.

Why it matters here

The crossing points under this Article are at the port and the airport; Article 30 provides for movement between Gibraltar and the EU Schengen countries without border checks. On entry the competent authorities of the UK, for Gibraltar, check first and Spain's second; on exit the order is reversed (paragraph 5). Because entry conditions are cumulative (paragraph 7), a person who meets Gibraltar's conditions may still fail Spain's, and the reverse, subject to Article 32(3), Article 43 and the exclusion of persons resident in Gibraltar from Spain's refusal power (Article 33(4)(a)(ii)). Paragraph 4 says Gibraltar and Spain "shall allow the use" of automated border control systems; it does not say who provides them or by when.

The exact words

1. For the purposes of this Agreement, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall set up border crossing points at Gibraltar port and airport, at which border checks as referred to in paragraph 2 shall be carried out.
2. All passengers entering Gibraltar from Gibraltar port or airport shall be subject to border checks at the border crossing points referred to in paragraph 1.
3. By way of derogation from paragraph 1 of this Article, border checks may be carried out at the airport border crossing point, if the volume of traffic flows through the port allows for an efficient, high and uniform level of control at the airport border crossing point. In this case, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall ensure that passengers and crew members arriving at the port are escorted from the port to the airport border crossing point, for the purpose of undergoing the checks referred to in Article 33(1) and (2). The modalities for the application of this derogation shall be set out in an administrative arrangement between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain.
4. The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall allow the use of automated border control systems at the border crossing points referred to in paragraph 1 for their respective checks of persons resident in Gibraltar and Union citizens and their third-country family members and beneficiaries of free movement rights under agreements concluded by the Union, in accordance with domestic and Union law.
5. Border checks on entry shall be carried out by the competent authorities of the United Kingdom, in respect of Gibraltar, and subsequently by the competent authorities of the Kingdom of Spain. Border checks on exit shall be carried out by the competent authorities of the Kingdom of Spain and subsequently by the competent authorities of the United Kingdom, in respect of Gibraltar.
6. Any second line checks must be carried out at the Second Line Checks Area.
7. Without prejudice to Article 32(3) and Article 43, entry conditions required by the competent authorities of the United Kingdom, in respect of Gibraltar, and the competent authorities of the Kingdom of Spain shall be cumulative. The United Kingdom, in respect of Gibraltar, undertakes to align entry conditions under the law of the United Kingdom, in respect of Gibraltar, to those applicable under Union law.
8. The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall ensure that entry into Gibraltar from outside the Schengen area without controls at internal borders may only take place via the border crossing points referred to in paragraph 1.
9. Notwithstanding paragraphs 2, 5 and 8 of this Article, the competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain may allow the entry into Gibraltar other than via the border crossing points, in the cases provided for in points (a), (b) and (c) of Article 5(2) of Regulation (EU) 2016/399 of the European Parliament and of the Council1 (the Schengen Borders Code) or Article 38 of this Agreement.
10. The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall ensure that the necessary infrastructure is in place and maintained to allow the border crossing points referred to in paragraph 1 of this Article to be operated in a manner appropriate to the volume of traffic flows to ensure an efficient, high and uniform level of control in accordance with the Schengen Borders Code. That infrastructure shall comply with the requirements referred to in Annex 7 of this Agreement and shall be set out in the administrative arrangement between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain referred to in Article 33(6).
11. As regards Annex VI of the Schengen Borders Code, points 2.3.1., 3.1.2,
3.1.4, 3.1.5, 3.2.1, 3.2.5 and 3.2.6 of that Annex shall apply in respect of border checks performed by the competent authorities of the Kingdom of Spain at the border crossing points referred to in paragraph 1. Any information to be provided under those points is to be provided simultaneously and without delay to both the competent authorities of the United Kingdom, in respect of Gibraltar, and the competent authorities of the Kingdom of Spain.

1 Regulation (EU) 2016/399 of the European Parliament and of the Council of 9 March 2016 on a Union Code on the rules governing the movement of persons across borders (Schengen Borders Code) (OJ EU L 77, 23.3.2016, p. 1, ELI: http://data.europa.eu/eli/reg/2016/399/oj).

Official text Article 29 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 30

Circulation of persons between Gibraltar and the Member States

What it says

The Parties (the EU and the UK, for Gibraltar) must ensure that people may move between Gibraltar and the EU countries applying the Schengen rules in full (the Schengen rules on travel without internal border checks) without border checks, whatever their nationality, without prejudice to the sea-border rules in Annex VI of the Schengen Borders Code. Exception: where there is a serious threat to public policy, public health or internal security, those EU countries or the UK, for Gibraltar, as the case may be, may exceptionally reinstate border control between Gibraltar and their territory, as a last resort, for up to 10 days, which may be extended by 20 days and then by one-month periods to a maximum of six months; the scope and duration must not exceed what is strictly necessary to respond to the threat. Where an EU country reinstates or extends border control, the EU must inform the other Party; where the UK, for Gibraltar, does so, it must inform the other Party. Notice is due at the latest four weeks before a planned reinstatement or extension, or as soon as possible if the need becomes known less than four weeks before; and immediately, within 48 hours at most, after a decision taken in response to a serious threat requiring immediate action. The notice states whether the grounds are a serious threat to public policy, public health or internal security; relevant details of the grounds, unless there are overriding security or confidentiality reasons not to; the names of the authorised crossing points; the start date and duration; and, where appropriate, measures the other Party could take. The Parties must ensure the public is informed in a coordinated way, in particular of the start and end dates and scope, unless there are overriding security reasons not to.

What it pulls in

Article 26(h) defines the EU countries applying the Schengen rules in full as those that have abolished checks on persons at their common borders. Annex VI of the Schengen Borders Code holds the sea-border rules preserved in paragraph 1. Article 29 sets up border crossing points at Gibraltar's port and airport, where border checks are carried out.

Why it matters here

Paragraph 1 applies irrespective of nationality. Under paragraph 2, either an EU Schengen country or the UK, for Gibraltar, may reinstate border control, on the same grounds and within the same time limits, as a last resort and no wider or longer than strictly necessary. The text does not say whether a new threat starts a new six-month maximum. Article 30 itself gives no body a role in approving a reinstatement; it requires notice to the other Party and information to the public.

The exact words

1.    The Parties shall ensure that persons may circulate between Gibraltar and the Member States applying the Schengen acquis in full without border checks being carried out, without prejudice to the provisions on sea borders in Annex VI of the Schengen Borders Code, irrespective of their nationality.
2.    Notwithstanding paragraph 1, where there is a serious threat to the public policy, public health or internal security, the Member States applying the Schengen acquis in full or the United Kingdom, in respect of Gibraltar, as the case may be, may exceptionally reinstate border control between Gibraltar and the territory of the Member States applying the Schengen acquis in full for a limited period of up to 10 days. That period may be prolonged by a period of 20 days and by subsequent periods of one month until a maximum of six months. Border control between Gibraltar and the territory of the Member States applying the Schengen acquis in full shall only be reinstated as a last resort, and the scope and duration of the reinstatement shall not exceed what is strictly necessary to respond to the serious threat.
3.    Where any of the Member States applying the Schengen acquis in full or the United Kingdom, in respect of Gibraltar, decide to reinstate or prolong border control between Gibraltar and the territory of that Member State in accordance with paragraph 2, the Union, where the border control is reinstated by a Member State, or the United Kingdom, in respect of Gibraltar, where the border control is reinstated by the latter, shall inform the other Party thereof:
(a)   at the latest four weeks before a planned reinstatement or prolongation or as soon as possible where the circumstances giving rise to the need to reinstate or prolong border controls become known less than four weeks before a planned reinstatement or prolongation; and
(b)   immediately and not later than 48 hours after a decision to reinstate or prolong border control in response to a serious threat requiring immediate action to be taken.
4.    When informing the other Party of a decision to reinstate or prolong border control between Gibraltar and the territory of a Member State applying the Schengen acquis in full in accordance with paragraph 3, the Union, where the border control is reinstated by a Member State, or the United Kingdom, in respect of Gibraltar, where the border control is reinstated by the latter, shall provide the other Party with the following information:
(a)   whether the reinstatement or prolongation takes place on the grounds of a serious threat to its public policy, public health or internal security;
(b)   relevant details of the grounds unless there are overriding security or confidentiality reasons for not doing so;
(c)   the names of the authorised crossing points;
(d)   the starting date and duration of the reinstatement or prolongation; and
(e)   where appropriate, the measures that could be taken by the other Party.
5.    The Parties shall ensure that the public are informed in a coordinated manner of a decision to reinstate or prolong border control between Gibraltar and the territory of the Member States applying the Schengen acquis in full, in particular the start and end dates and scope of the reinstatement, unless there are overriding security reasons for not doing so.

Official text Article 30 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 31

Union databases

What it says

Under this agreement, the competent authorities of the UK, for Gibraltar, have no access to information systems and databases established on the basis of EU law. The Article does not list those systems. Under Article 34(1), each side follows up alerts in its own databases and information systems.

What it pulls in

Article 34(1) provides that each side's competent authorities follow up alerts in their own databases and information systems, and Article 34(4) that Spain's competent authorities act on alerts that exist only in Spain's systems. Article 33(4)(c)(i) gives Spain's competent authorities the right to use IT and information systems processing personal data in accordance with national, EU and international law.

Why it matters here

Article 34(3) and (4) say who acts on an alert that exists only in one side's systems, and Article 34(6) and (7) cover alerts held by both. Article 31 is limited to access "Under this Agreement"; it says nothing about access under any other instrument.

The exact words

Under this Agreement, the competent authorities of the United Kingdom, in respect of Gibraltar, shall have no access to information systems and databases established on the basis of Union law.

Official text Article 31 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title II — Border crossing

Article 32

Border control by the competent authorities of the United Kingdom, in respect of Gibraltar

What it says

For the purposes of the agreement, Gibraltar's competent authorities exercise border control, made up of border checks and border surveillance, under the Gibraltar Immigration, Asylum and Refugee Act, as amended or replaced (paragraph 1). If, after the checks under Article 29(2), Gibraltar's competent authorities intend to refuse someone entry and no other coercive action is required under Article 34(3), they must immediately tell Spain's competent authorities at the crossing point and escort the person to the Second Line Checks Area. There Spain's competent authorities review whether the person meets the entry conditions under EU law, in accordance with Article 33; this is without prejudice to Spain's possibility to authorise entry under Article 6(5) of the Schengen Borders Code (its provision for admitting certain people who do not meet every entry condition) (paragraph 2). If the review shows Spain's competent authorities that the person has free-movement rights under EU law (including under EU agreements), or is a third-country national holding a long-stay visa or residence permit issued by an EU Schengen country, and meets EU entry and stay conditions, Spain's competent authorities must allow the person to enter the EU Schengen countries, without prejudice to the possibility of measures under Article 33(4)(c)(ii) (such as arrest, search or detention); and Gibraltar's competent authorities must allow the person to enter Spain or another EU Schengen country (paragraph 3). The text does not make clear whether the condition of meeting EU entry and stay conditions applies to both groups or only to the visa and permit holders.

What it pulls in

Article 29 Article 33 Article 34

Article 29(2) is the check at the port and airport crossing points. Article 34(3) covers coercive action on alerts existing only in Gibraltar's systems, which Gibraltar's authorities carry out; paragraph 2 applies only where no such action is required. Article 33 sets Spain's functions; point (c)(ii) of Article 33(4) is Spain's power to arrest, search, detain, interview, place under protection or seize property. Article 35 says who enforces a refusal of entry.

Why it matters here

Paragraph 1 names a Gibraltar statute, the Gibraltar Immigration, Asylum and Refugee Act, as amended or replaced, as the law under which Gibraltar's competent authorities exercise border control. Paragraphs 2 and 3 cover a person Gibraltar's authorities intend to refuse: Spain's authorities review the case under EU law, and if the person falls within paragraph 3, both sides must allow the person to enter Spain or another EU Schengen country. Paragraph 3 does not say whether such a person is admitted to Gibraltar itself or only allowed to pass through to Spain.

The exact words

1.    For the purposes of this Agreement, the competent authorities of the United Kingdom, in respect of Gibraltar, shall exercise border control, comprising border checks and border surveillance, in accordance with the Gibraltar Immigration, Asylum and Refugee Act, as amended or replaced.
2.    Where, following border checks carried out by the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain as referred to in Article 29(2), the competent authorities of the United Kingdom, in respect of Gibraltar, intend to refuse entry to a person and there is no requirement for other coercive action to be taken in accordance with Article 34(3), they shall immediately inform the competent authorities of the Kingdom of Spain at the border crossing point and escort the person to the Second Line Checks Area, where the competent authorities of Kingdom of Spain shall review whether the entry conditions under Union law are complied with, in accordance with Article 33 and without prejudice to the possibility for the Kingdom of Spain to authorise entry in application of Article 6(5) of the Schengen Borders Code.
3.    Where, on the basis of the review referred to in paragraph 2 of this Article, it becomes apparent to the competent authorities of the Kingdom of Spain that the person concerned is a person having the right of free movement under Union law, including a beneficiary of free movement rights under agreements concluded by the Union, or a third-country national holding a long-stay visa or a residence permit issued by a Member State applying the Schengen acquis in full, and who fulfils entry and stay conditions under Union law, the competent authorities of the Kingdom of Spain shall allow the person to enter the Member States applying the Schengen acquis in full, without prejudice to the possibility to take measures under point (c)(ii) of Article 33(4). The competent authorities of the United Kingdom, in respect of Gibraltar, shall allow such a person to enter the Kingdom of Spain or a Member State applying the Schengen acquis in full.

Official text Article 32 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 33

Border control by the competent authorities of the Kingdom of Spain

What it says

For the purposes of the agreement, Spain's competent authorities perform the functions required to exercise border control, made up of border checks and border surveillance, as set out in the Schengen Borders Code, and related tasks under EU law (paragraph 1). Border checks are carried out at the Article 29(1) crossing points to ensure that people, their means of transport and the objects they carry may be authorised to enter or leave Spain's territory (paragraph 2). Border surveillance is carried out between crossing points in Gibraltar, and at the crossing points outside their fixed opening hours, to prevent people from getting round border checks and to prevent or detect unauthorised crossings (paragraph 3). Spain's functions include, among others, the right to: carry out checks on persons, including second line checks, under the Schengen Borders Code; refuse entry to third-country nationals who do not meet the entry conditions in Article 6(1) of that Code, except persons resident in Gibraltar and persons in the categories in Article 6(5) of that Code; take appropriate measures to stop a refused third-country national brought to the border by a carrier from entering illegally while awaiting onward transport under Article 36; prevent unauthorised crossings and take measures against people who have crossed illegally, including apprehending them and ensuring their return under the EU Return Directive (Directive 2008/115/EC); use IT and information systems processing personal data, take follow-up and other actions, and set up the security measures to protect personal data, in accordance with national, EU and international law; arrest, search, detain, interview or place under protection a person, or seize or search property, where justified in the course of border control carried out by Spain's competent authorities and in accordance with Spanish, EU and international law; and accept applications for international protection (refugee status or subsidiary protection, Article 26(g)) presented to Spain's competent authorities by any third-country national or stateless person (paragraph 4). Gibraltar's competent authorities must, where necessary, assist Spain's competent authorities in these functions and facilitate them (paragraph 5). Administrative arrangements between the UK, for Gibraltar, and Spain are to set out the practical arrangements for the duties of Spain's competent authorities, operational cooperation on border control, and the layout of checks at the crossing points (paragraph 6).

What it pulls in

Article 29 Article 36

Article 29(1) locates the crossing points at the port and airport. Article 36 is the carriers' liability rule to which paragraph 4(a)(ii) refers when a refused passenger is awaiting onward transport. Paragraph 6 provides for the administrative arrangements that Articles 26(l) and 29(10) also refer to, for the Second Line Checks Area and the infrastructure. The Return Directive (2008/115/EC) is named for the return of people who crossed illegally.

Why it matters here

Under this Article, Spain's competent authorities carry out Schengen border checks at Gibraltar's port and airport, and border surveillance between crossing points in Gibraltar (paragraphs 2 and 3). The power in paragraph 4(c)(ii) to arrest, search, detain, interview, place under protection or seize property applies "where it is justified in the course of border control" carried out by Spain's competent authorities, and in accordance with Spanish, EU and international law. The refusal power in paragraph 4(a)(ii) does not extend to persons resident in Gibraltar. Gibraltar's competent authorities are to assist and facilitate where necessary (paragraph 5). Paragraph 6 leaves the practical arrangements, operational cooperation and the layout of checks to administrative arrangements. Paragraph 4(c)(iii) covers accepting applications for international protection; Article 33 does not itself say how they are then dealt with.

The exact words

1.    For the purposes of this Agreement, the competent authorities of the Kingdom of Spain shall perform any functions which are required to exercise border control, comprising border checks and border surveillance, as set out in the Schengen Borders Code and related tasks under Union law.
2.    Border checks are to be carried out at the border crossing points referred to in Article 29(1) to ensure that persons, including their means of transport and the objects in their possession, may be authorised to enter the territory of the Kingdom of Spain or authorised to leave it.
3.    Border surveillance is to be carried out between border crossing points in Gibraltar including the surveillance of border crossing points outside the fixed opening hours, in order to prevent persons from circumventing border checks and prevent or detect unauthorised border crossings.
4.    Functions as referred to in paragraph 1 shall include:
(a)   border check functions, comprising, inter alia, the right to:
(i)    perform border checks on persons, including second line checks, in accordance with the Schengen Borders Code;
(ii)   refuse entry to third-country nationals who do not fulfil the entry conditions laid down in Article 6(1) of the Schengen Borders Code, other than persons resident in Gibraltar, and persons belonging to the categories set out in Article 6(5) of the Schengen Borders Code. Where the third-country national who has been refused entry was brought to the border by a carrier and pending onward transportation in accordance with the obligations of carriers referred to in Article 36 of this Agreement, take appropriate measures to prevent the third-country national who have been refused entry from entering illegally;
(b)   border surveillance functions, comprising, inter alia, the right to:
(i)    prevent unauthorised border crossings, and take measures against persons who have crossed the border illegally, including apprehending such persons and ensuring their return in accordance with the provisions of Directive 2008/115/EC of the European Parliament and of the Council1;
(ii) perform border surveillance in such a way as to prevent and discourage persons from circumventing the checks at border crossing points, by means of stationary or mobile units; and
(c)   functions carried out both for border checks and border surveillance, comprising, inter alia, the right to:
(i)    use IT systems and information systems processing personal data in accordance with national, Union and international law, take all necessary follow-up actions or other actions in accordance with national, Union and international law and establish the technical and organisational security measures required by national, Union and international law to protect personal data against accidental or unlawful destruction or accidental loss, alteration and unauthorised disclosure or access, including access by third-country authorities;
(ii)   arrest, search, detain, interview, place under protection a person, or seize or search property, where it is justified in the course of border control carried out by the competent authorities of the Kingdom of Spain and in accordance with Spanish, Union and international law; and
(iii) accept applications for international protection presented by any third- country national or stateless person presenting to the competent authorities of the Kingdom of Spain.
5.    The competent authorities of the United Kingdom, in respect of Gibraltar, shall, where necessary, assist the competent authorities of the Kingdom of Spain in the exercise of their functions referred to in this Article and facilitate the exercise of these functions.
6.    Administrative arrangements between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall set out the practical arrangements concerning the performance of the duties of the competent authorities of the Kingdom of Spain, operational cooperation aspects relating to border control and the layout for how border checks will be conducted at the border crossing points.

1 Directive 2008/115/EC of the European Parliament and of the Council of 16 December 2008 on common standards and procedures in Member States for returning illegally staying third-country nationals (OJ EC L 348, 24.12.2008, p. 98, ELI: http://data.europa.eu/eli/dir/2008/115/oj).

Official text Article 33 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 34

Follow-up actions to border checks – alerts in information systems

What it says

In carrying out tasks under Articles 32 and 33, each side's competent authorities follow up alerts in their own databases and information systems, under the applicable domestic and EU law (paragraph 1). If an alert requires coercive action, the person is escorted to the Second Line Checks Area. The exception: where an alert requires discreet collection of information and escorting would jeopardise that, the authority that identified the alert may collect as much information as possible during routine checks (paragraph 2). Where coercive action is required on alerts existing only in Gibraltar's systems, Gibraltar's competent authorities take the appropriate follow-up actions under Gibraltar's law; on alerts existing only in Spain's systems, Spain's competent authorities do so under national and EU law (paragraphs 3 and 4). Where arrest or detention is required on such alerts, the text says that, as appropriate, on entry "the person shall not object to the arrest or detention; or alternatively the person shall be given the choice to be refused entry", and on exit the alternative is to be required to exit (paragraph 5). Where both sides' systems hold alerts requiring coercive action, the two sides' competent authorities agree which of them acts, or acts first, and, where appropriate, on any follow-up, except in the situations in paragraphs 7 and 9 (paragraph 6). If an arrest, detention or seizure is required on both sides' alerts and can only be carried out by one of them, Spain's competent authorities carry it out under national and EU law. In exceptional cases, the relevant competent authority may request a stay of arrest and detention where there are individual human rights concerns or conflicting international obligations on extradition; the relevant authorities must then resolve the issues before any removal (paragraph 7). Each side's competent authorities notify the other when coercive action under paragraphs 6 and 7 ends, so the other can take follow-up action where appropriate (paragraph 8). Where Spain's competent authorities require the arrest or detention of a person resident in Gibraltar, the action may only be carried out by Gibraltar's competent authorities. On request by Spain's competent authorities, and after receiving the information needed for lawful execution, Gibraltar's competent authorities must carry out the requested action, so that Spain can take follow-up action on its alerts. They must then notify Spain's competent authorities of the action "with a view to a fast extradition" (paragraph 9). In all cases of arrest under this Article, the person must be given appropriate procedural safeguards before any decision or choice (paragraph 10). The Article is without prejudice to the obligations of the UK, for Gibraltar, and of Spain under the Statute of the International Criminal Court (paragraph 11).

What it pulls in

Article 32 Article 33

Articles 32 and 33 are the checks during which alerts come up. Article 26 defines coercive action and persons resident in Gibraltar (which excludes EU citizens, nationals of Iceland, Liechtenstein, Norway and Switzerland, and nationals of Andorra and San Marino once agreements giving them free-movement rights are in force), and so fixes who paragraph 9 covers. Article 31 provides that the competent authorities of the UK, for Gibraltar, have no access, under the agreement, to information systems and databases established under EU law. Article 35(4) says refusals of entry are enforced after any action taken on an alert.

Why it matters here

Under paragraph 9, where Spain's competent authorities require the arrest or detention of a person resident in Gibraltar (any nationality, except the groups excluded by Article 26(j)), the action may only be carried out by Gibraltar's competent authorities, who must carry it out on Spain's request once they have the information needed for lawful execution. Under paragraph 7, where both sides hold alerts and only one authority can carry out an arrest, detention or seizure, Spain's competent authorities act. Paragraph 5 does not say who decides between the two routes it sets out (not objecting to the arrest or detention, or being refused entry or required to exit). Article 34 does not set out the extradition procedure that may follow paragraph 9.

The exact words

1.    In the performance of tasks in accordance with Articles 32 and 33, the competent authorities of the United Kingdom, in respect of Gibraltar, and the competent authorities of the Kingdom of Spain shall, respectively, follow up on alerts in their respective databases and information systems, in accordance with the applicable domestic and Union law.
2.    Where alerts in the respective databases and information systems require coercive action to be taken, the person concerned shall be escorted to the Second Line Checks Area, with the exception of the situation under the second subparagraph.
Where the discreet collection of information is required on the basis of an alert in a database or information system operated by the competent authorities of the United Kingdom, in respect of Gibraltar, and by the competent authorities of the Kingdom of Spain, and where the escorting of the person to the Second Line Checks Area would jeopardise the discreet nature of any measures to be taken, the authority which identified the alert shall be authorised to collect as much information as is possible during routine border checks.
3.    Where coercive action is required on the basis of alerts existing only in the databases and information systems operated by the United Kingdom, in respect of Gibraltar, the competent authorities of the United Kingdom, in respect of Gibraltar, shall take the appropriate follow-up actions under the applicable domestic law of the United Kingdom, in respect of Gibraltar.
4.    Where coercive action is required on the basis of alerts existing only in the databases and information systems operated by the Kingdom of Spain, the competent authorities of the Kingdom of Spain shall take the appropriate follow-up actions under national and Union law.
5.    Where coercive action for arrest or detention of a person is required on the basis of paragraphs 3 and 4, the following procedure shall apply, as appropriate:
(a)   in the course of entry border checks, the person shall not object to the arrest or detention; or alternatively the person shall be given the choice to be refused entry;
(b)   in the course of exit border checks, the person shall not object to the arrest or detention; or alternatively, the person shall be given the choice to be required to exit.
6.    Where coercive action is required both on the basis of alerts existing in the databases and information systems operated by the competent authorities of the United Kingdom, in respect of Gibraltar, and those of the Kingdom of Spain, the competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain shall agree on the authority which will carry out the action in question or carry it out first, and, where appropriate, on any follow-up, with the exception of situations under paragraphs 7 and 9.
7.    Where coercive action for arrest and detention of persons or seizure of objects is required both on the basis of alerts existing in the databases and information systems operated by the competent authorities of the United Kingdom, in respect of Gibraltar, and the competent authorities of the Kingdom of Spain, and such coercive action can only be carried out by one of these authorities, the action shall be taken by the competent authorities of the Kingdom of Spain, in accordance with the applicable national and Union law. However, in exceptional cases, a stay of arrest and detention where there are individual human rights concerns or where there are conflicting international obligations concerning extradition may be requested by the relevant competent authority. In such a case, the issues shall be resolved by the relevant authorities before any removal takes place.
8.    The competent authorities of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, shall notify the other competent authorities of the termination of coercive action carried out pursuant to paragraphs 6 and 7 with a view to enabling the other competent authorities, where appropriate, and with the exception of situations under paragraph 9, to take follow-up action to be carried out on the basis of alerts existing in the databases and information systems operated by the competent authorities.
9.    Where coercive action for arrest or detention is required by the competent authorities of the Kingdom of Spain, and the person concerned is a person resident in Gibraltar, the action may only be carried out by the competent authorities of the United Kingdom, in respect of Gibraltar. The competent authorities of the United Kingdom, in respect of Gibraltar, shall, upon request by the competent authorities of the Kingdom of Spain and following receipt of such information as is necessary to enable lawful execution of the coercive action, carry out the requested action with a view to enabling the Kingdom of Spain to take follow-up action to be carried out on the basis of alerts existing in databases and information systems operated by its competent authorities. The competent authorities of the United Kingdom, in respect of Gibraltar, shall notify the competent authorities of the Kingdom of Spain of the coercive action carried out with a view to a fast extradition.
10.   In all cases of arrest under this Article, the person shall be provided with appropriate procedural safeguards prior to any decision or choice.
11.   This Article is without prejudice to the obligations of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain under the Statute of the International Criminal Court.

Official text Article 34 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 35

Follow-up actions to border control – refusals of entry

What it says

Who enforces a refusal of entry depends on whose entry conditions a third-country national fails. If the person fails only the entry conditions under Gibraltar's law, the competent authorities of the UK, for Gibraltar, enforce the refusal, in accordance with Article 32 (paragraph 1). If the person fails only the entry conditions under EU law, Spain's competent authorities enforce it, in accordance with Article 33(4)(a)(ii), provided the person has not been authorised to enter under Article 6(5) of the Schengen Borders Code (paragraph 2). If the person fails both, the two sides' competent authorities enforce the refusal jointly (paragraph 3). Refusals under this Article are enforced after any action that may have been taken as a follow-up to an alert in either side's databases and information systems under Article 34 (paragraph 4).

What it pulls in

Article 32 Article 33 Article 34

Article 32 is Gibraltar's border control, and its paragraph 2 sends a Gibraltar-only refusal to the Second Line Checks Area for Spain's review first; Article 33(4)(a)(ii) is Spain's refusal power, which excludes persons resident in Gibraltar; Article 34 is the alert follow-up that takes priority. Article 6(5) of the Schengen Borders Code is Spain's discretion to admit despite a failed condition.

Why it matters here

This Article concerns third-country nationals only (Article 26(m)). Under Article 32(2), a person Gibraltar's competent authorities intend to refuse is first escorted to the Second Line Checks Area for review by Spain's competent authorities, unless other coercive action is required under Article 34(3). Paragraph 1 covers persons who fail Gibraltar's entry conditions only; paragraph 2, persons who fail EU entry conditions only; paragraph 3, persons who fail both. Spain's refusal power does not extend to persons resident in Gibraltar (Article 33(4)(a)(ii)). Paragraph 3 does not say how the two authorities proceed if they disagree on whether the conditions are met.

The exact words

1.    The competent authorities of the United Kingdom, in respect of Gibraltar, shall enforce a refusal of entry in respect of third-country nationals who do not fulfil entry conditions under the law of the United Kingdom, in respect of Gibraltar, only, in accordance with Article 32.
2.    The competent authorities of the Kingdom of Spain shall enforce a refusal of entry in respect of third-country nationals who do not fulfil entry conditions under Union law, only, in accordance with point (a)(ii) of Article 33(4), and who have not been authorised to enter in application of Article 6(5) of the Schengen Borders Code.
3.    The competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain, shall jointly enforce a refusal of entry in respect of third-country nationals who do not fulfil entry conditions under both the law of the United Kingdom, in respect of Gibraltar, and Union law, in accordance with Article 32 and point (a)(ii) of Article 33(4).
4.    Refusals of entry in accordance with this Article shall be enforced after any action which may have been taken as a follow-up to an alert existing in the databases and information systems of the competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain in accordance with Article 34.

Official text Article 35 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 36

Carriers' liability

What it says

Two EU rules on carriers' liability, Article 26 of the Convention implementing the Schengen Agreement and Council Directive 2001/51/EC, apply to the UK, for Gibraltar, and in Gibraltar. They concern the obligations of a carrier (an airline or shipping company) that brings passengers without the necessary documents. They cover transport to Gibraltar by sea or air from a third country of anyone other than EU citizens and nationals of Iceland, Norway, Switzerland and Liechtenstein (and of Andorra and San Marino once free-movement agreements are in force), where the passenger does not have the travel documents needed to enter the EU countries other than Ireland. Article 19 applies: the UK, for Gibraltar, must have these rules in its law and apply them, and must say within 30 days whether it accepts later EU acts on them, with the consequences in Article 19(5); under Article 20 they are interpreted in line with Court of Justice case law.

What it pulls in

Article 19 makes the two EU instruments an alignment duty: the UK, for Gibraltar, must have them in its law and say within 30 days whether it accepts later EU acts, with the sanction in Article 19(5). Article 33(4)(a)(ii) refers to the carriers' obligations under this Article where a refused passenger is awaiting onward transport. Article 27 separately keeps the reference current.

Why it matters here

It applies to transport to Gibraltar by sea or air from a third country; the Article does not define "third country". The test is whether the passenger has the travel documents needed for entry into the EU countries other than Ireland; the Article does not refer to Gibraltar's own entry requirements.

The exact words

Article 26 of the Convention implementing the Schengen Agreement of 14 June 1985 between the Governments of the States of the Benelux Economic Union, the Federal Republic of Germany and the French Republic on the gradual abolition of checks at their common borders1 and Council Directive 2001/51/EC2 shall apply to the United Kingdom, in respect of Gibraltar, and in Gibraltar, for the transport to Gibraltar by sea or air from a third country of persons other than Union citizens, nationals of Iceland, the Kingdom of Norway, the Swiss Confederation, the Principality of Liechtenstein, and nationals of the Principality of Andorra and the Republic of San Marino following the entry into force of agreements conferring such nationals with free movement rights, who do not possess the necessary travel documents for entry into the Member States except Ireland.
Article 19 shall apply.

1 OJ EC L 239, 22.9.2000, p. 19.

2 Council Directive 2001/51/EC of 28 June 2001 supplementing the provisions of Article 26 of the Convention implementing the Schengen Agreement of 14 June 1985 (OJ EC L 187, 10.7.2001, p. 45, ELI: http://data.europa.eu/eli/dir/2001/51/oj).

Official text Article 36 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 37

Advance passenger information

What it says

The UK, for Gibraltar, must ensure that carriers send advance passenger information (API: data about passengers sent ahead of arrival) on flights that start outside the Schengen area and arrive at Gibraltar airport to Spain's authorities. The data and its transfer must comply with Council Directive 2004/82/EC. Article 19 applies: the UK, for Gibraltar, must have the Directive's provisions in its law and apply them, and must say within 30 days whether it accepts later EU acts on it; under Article 20 they are interpreted in line with Court of Justice case law. The Article does not require the data to be sent to Gibraltar's authorities, and does not cover flights arriving from within the Schengen area.

What it pulls in

Article 29 Article 33 Article 50 Article 51

Article 19 makes the API Directive an alignment duty, with the termination sanction in Article 19(5). Article 29(1) sets up the airport crossing point where Spain's checks take place; Article 27 keeps the reference to the Directive current.

Why it matters here

The duty falls on the UK, for Gibraltar, to ensure that carriers send the data; the recipient named is Spain's authorities. Article 37 does not say how long Spain's authorities may keep the data or for what purposes; it requires the data and its transfer to comply with Directive 2004/82/EC.

The exact words

The United Kingdom, in respect of Gibraltar, shall ensure that carriers transfer advance passenger information ("API") concerning flights originating outside the Schengen area and arriving in the airport to the authorities of the Kingdom of Spain. The API data as well as its transfer shall comply with the requirements of Council Directive 2004/82/EC2.
Article 19 shall apply.

2 Council Directive 2004/82/EC of 29 April 2004 on the obligation of carriers to communicate passenger data (OJ EC L 261, 6.8.2004, p. 24, ELI: http://data.europa.eu/eli/dir/2004/82/oj).

Official text Article 37 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 38

Entry and exit of non-resident United Kingdom Forces, their civilian component, their family members forming part of the household and visiting third-country forces

What it says

Rules for military personnel and related groups at the port and airport crossing points (Article 29(1)). On the conditions in paragraph 2, and subject to the formalities in the agreement on their entry and exit, members of the non-resident UK Forces and of visiting third-country forces (forces of NATO members or selected partners, Article 26(n)) are exempt from passport and visa regulations and from Spain's Schengen border checks under Article 33, but acquire no right to permanent residence or domicile in the Schengen area (paragraph 1). Only two documents are required for their registration: an identity card issued by the UK Ministry of Defence or that of the visiting force, and an individual or collective movement order in Spanish and English issued by the UK Ministry of Defence; data collected may be used exclusively for border security at the crossing points (paragraph 2). For non-resident UK Forces, holders of residence permits under Articles 50(13) and 51(12), visiting forces and the civilian component arriving or leaving on State aircraft or State vessels, the UK must make available to Spain the information needed to identify them, and Liaison Officers designated under a UK and Spain administrative arrangement carry out the identification; household family members are directed to the crossing points (paragraph 3). On the conditions in paragraph 5, and subject to the formalities in the agreement, members of the civilian component and household family members who are UK nationals or have the right to reside in the UK or the Common Travel Area are exempt from passport and visa regulations and immigration inspection at Spain's Schengen checks, on a valid UK passport, UK travel document or UK residence permit plus a movement order; they acquire no right to permanent residence or domicile in the Schengen area (paragraphs 4 and 5). Those without that status are subject to Spain's Schengen checks under Article 33; once their entry or exit is authorised in this way, they do not undergo additional checks to enter or leave an EU Schengen country under paragraph 7 (paragraph 6). Members of all these groups who wish to enter or leave an EU Schengen country are subject to Spain's Schengen checks at the crossing points. The UK and Spain must tell them of that obligation and that they may face disciplinary action if they fail to undergo the checks, without prejudice to EU acts on the return of illegally staying third-country nationals. Regularly constituted units or formations may not enter or leave the Schengen area through these crossing points (paragraph 7).

What it pulls in

Article 26 defines the four groups (non-resident UK Forces, civilian component, household family members, visiting third-country forces), each with its own residence condition. Article 33 is the Spanish Schengen check from which the exemptions apply; Article 29(1) sets up the crossing points. Under Articles 50(13) and 51(12), persons posted in service to UK Forces or to the UK, for Gibraltar, and their household family members, receive a residence permit valid for Gibraltar only where Spain has objected to issuing the permit. Article 336(2) lists the administrative arrangement referred to in this Article among those that had to be in effect before provisional application, and Article 336(5) says Titles I to IV of Part Two cease to apply if those arrangements are suspended or terminated.

Why it matters here

The exemptions in paragraphs 1 and 4 apply at the port and airport crossing points (Article 29(1)), and give no right to permanent residence or domicile in the Schengen area. For civilian staff and household family members, the rule turns on status: those who are UK nationals or have the right to reside in the UK or the Common Travel Area are exempt (paragraphs 4 and 5); others are subject to Spain's Schengen checks (paragraph 6). Entry into or exit from an EU Schengen country is subject to Spain's Schengen checks for all these groups (paragraph 7).

The exact words

1.     On the conditions specified in paragraph 2 of this Article and subject to compliance with the formalities established in this Agreement relating to entry and exit of members of non-resident United Kingdom Forces or of visiting third- country forces, such persons shall be exempt from passport and visa regulations and the Schengen border checks in accordance with Article 33 at the Schengen border crossing points referred to in Article 29(1), but they shall not be considered as acquiring any right to permanent residence or domicile in the Schengen area.
2.    Only the following documents shall be required for the registration of members of non-resident United Kingdom Forces or of visiting third-country forces, to be presented at the Schengen border crossing points:
(a)   personal identity card issued by the Ministry of Defence of the United Kingdom or the Ministry of Defence of the visiting third-country force showing names, date of birth, rank and number (if any), service, and photograph;
(b)   individual or collective movement order, in the Spanish and English languages, issued by the Ministry of Defence of the United Kingdom and certifying the status of the individual or group as a member or members of non-resident United Kingdom Forces or of visiting third-country forces and to the movement ordered.
Any data collected for the purposes of this paragraph shall be used exclusively for border security at the border crossing points referred to in Article 29(1).
3.    In respect of the entry and exit of non-resident United Kingdom Forces, of persons who have been issued with a residence permit as provided for in Article 50(13) and Article 51(12), of visiting third-country forces and of the civilian component arriving and exiting aboard State aircraft or State vessels, the United Kingdom shall make information available to the Kingdom of Spain necessary for the identification of such persons. The identification of such persons upon arrival or departure shall be performed by the Liaison Officers designated in accordance with an administrative arrangement between the United Kingdom and the Kingdom of Spain. Family members forming part of the household shall be directed to the border crossing points.
4.    On the conditions specified in paragraph 5 of this Article and subject to compliance with the formalities established in this Agreement relating to entry and exit of the members of the civilian component of non-resident United Kingdom Forces and family members forming part of the household, such persons shall be exempt from passport and visa regulations and immigration inspection at Schengen border checks in accordance with Article 33 at the Schengen border crossing points referred to in Article 29(1), but they shall not be considered as acquiring any right to permanent residence or domicile in the Schengen area.
5.    Only the following documents shall be required for the registration of members of the civilian component of non-resident United Kingdom Forces and family members forming part of the household who are nationals of the United Kingdom or who have the right to reside in the United Kingdom or the Common Travel Area. Those documents must be presented at the Schengen border crossing points referred to in Article 29(1):
(a)   valid United Kingdom passport or United Kingdom travel document or residence permit of the United Kingdom; and
(b)   individual or collective movement order, in the Spanish and English languages, issued by the Ministry of Defence of the United Kingdom and certifying the status of the individual or group as a member or members of the civilian component of non-resident United Kingdom Forces or family members forming part of the household, and to the movement ordered.
Any data collected for the purposes of this paragraph shall be used exclusively for border security at the border crossing points referred to in Article 29(1).
6.    Members of the civilian component or family members forming part of the household who are not citizens of the United Kingdom or who do not have the right to reside in the United Kingdom or the Common Travel Area shall be subject to Schengen border checks as provided for in Article 33. These persons shall not undergo additional Schengen border checks to exit or enter a Member State applying the Schengen acquis in accordance with paragraph 7 of this Article provided that their entry or exit has been authorised in accordance with this paragraph.
7.    Members of non-resident United Kingdom Forces, of visiting third-country forces, of the civilian component and family members forming part of their household who wish to exit or enter a Member State applying the Schengen acquis in full shall be subject to the Schengen border checks in accordance with Article 33 at the Schengen border crossing points referred to in Article 29(1). The United Kingdom and the Kingdom of Spain shall inform these persons of the obligation to undergo such checks and of the possibility that they may be subject to disciplinary action if they fail to do so, without prejudice to the application of Union acts governing the return of illegally staying third-country nationals. Regularly constituted units or formations shall not be allowed to enter or exit the Schengen area through the border crossing points referred to in Article 29(1).

Official text Article 38 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title III — Safeguards · Chapter 1 — Residence in Gibraltar, special rules, residence permits

Article 39

Scope

What it says

For this Chapter (residence in Gibraltar, special rules and residence permits), references to "the Member States" mean all EU countries except Ireland.

The exact words

For the purposes of this Chapter, references to the Member States shall be understood as references to all Member States except Ireland.

Official text Article 39 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 40

Relation with Union law

What it says

The agreement "shall be without prejudice to" (does not affect) any rights or obligations that persons resident in Gibraltar may have under EU law.

The exact words

This Agreement shall be without prejudice to any rights or obligations that persons resident in Gibraltar may have under Union law.

Official text Article 40 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 41

Visa-free travel

What it says

Paragraph 1: three groups may enter and stay in Gibraltar without a visa for up to 90 days in any 180-day period: EU citizens; their family members from outside the EU who hold a residence card under Directive 2004/38/EC; and nationals of non-EU countries legally living in an EU country that applies the Schengen rules in full (the body of EU rules for travel without border checks). Persons resident in Gibraltar may enter and stay without a visa, for up to 90 days in any 180-day period, in the EU countries that apply the Schengen rules in full. For EU countries that do not apply it in full, the period of stay is counted separately for each of those States. Paragraph 2: each EU country may decide to require a visa from persons resident in Gibraltar who travel to carry out a paid activity. The UK, for Gibraltar, may decide the same for the three groups in the first subparagraph when they travel to carry out a paid activity.

What it pulls in

No Articles by number. Article 42 exempts persons resident in Gibraltar from passport stamps, the Entry/Exit System and the ETIAS travel authorisation. Articles 47 to 49 set the visa rules for nationals of non-EU countries coming to Gibraltar. Under Article 39, "Member States" in this Chapter excludes Ireland.

Why it matters here

The second subparagraph of paragraph 1 applies to "Persons resident in Gibraltar"; it does not mention nationality. Under the third subparagraph, the 90 days are counted separately for each EU country that does not apply the Schengen rules in full. Under paragraph 2, each EU country may decide for itself whether to require a visa for paid activity. The Article does not define "paid activity".

The exact words

1.    Citizens of the Union, their third-country family members who hold a residence card under Directive 2004/38/EC, and third-country nationals legally residing in the Member States applying the Schengen acquis in full may enter and stay in Gibraltar without a visa for a maximum period of 90 days in any 180-day period.
Persons resident in Gibraltar may enter and stay, without a visa for a maximum period of 90 days in any 180-day period, in the territory of Member States applying the Schengen acquis in full.
For entry and stay without a visa for a maximum period of 90 days in any 180-day period in the territory of Member States other than those applying the Schengen acquis in full, the authorised period of stay shall be calculated separately for each of these Member States.
2.    Notwithstanding the second subparagraph of paragraph 1, each Member State may decide to impose a visa requirement on persons resident in Gibraltar travelling for the purpose of carrying out a paid activity.
Notwithstanding the first subparagraph of paragraph 1, for persons referred to in that subparagraph, the United Kingdom, in respect of Gibraltar, may decide to impose a visa requirement on such persons travelling for the purpose of carrying out a paid activity.

Official text Article 41 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 42

Facilitations at the external borders

What it says

When a person resident in Gibraltar crosses the external border of an EU country, including at the border crossing points referred to in Article 29(1) (Gibraltar port and airport), no entry or exit stamp may be put in their travel document (paragraph 1). Persons resident in Gibraltar are exempt from the requirements of the Entry/Exit System (the EU's electronic record of the entries and exits of non-EU travellers) (paragraph 1). When crossing those borders, they are also exempt from the requirement to hold a valid travel authorisation under Regulation (EU) 2018/1240 (ETIAS, the EU's pre-travel authorisation for visitors who do not need a visa) (paragraph 2).

What it pulls in

Article 29

Article 29(1) is where the border crossing points are fixed. The three exemptions are from EU border machinery — passport stamping, the Entry/Exit System and the ETIAS travel authorisation — none of which is a provision of this agreement.

Why it matters here

The three exemptions apply to "persons resident in Gibraltar"; the Article does not mention nationality. Article 45(1) says a legal right to reside in Gibraltar is proven by a valid identity card or residence permit issued in Gibraltar by the UK's competent authorities for Gibraltar, subject to the conditions in Article 45. This Article does not say how a person shows at the border that they are resident in Gibraltar.

The exact words

1.    When crossing the external borders of a Member State, including the border crossing points referred to in Article 29(1), no entry or exit stamp shall be affixed to the travel documents of persons resident in Gibraltar.
Persons resident in Gibraltar shall be exempt from the requirements of the Entry/Exit System.
2.    When crossing the external borders of a Member State, including the border crossing points referred to in Article 29(1), persons resident in Gibraltar shall be exempt from the requirement to be in possession of a valid travel authorisation pursuant to Regulation (EU) 2018/1240 of the European Parliament and of the Council1.

1 Regulation (EU) 2018/1240 of the European Parliament and of the Council of 12 September 2018 establishing a European Travel Information and Authorisation System (ETIAS) and amending Regulations (EU) No 1077/2011, (EU) No 515/2014, (EU) 2016/399, (EU) 2016/1624 and (EU) 2017/2226 (OJ EU L 236, 19.9.2018, p. 1, ELI: http://data.europa.eu/eli/reg/2018/1240/oj).

Official text Article 42 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 43

Entry into Gibraltar

What it says

At the border crossing points referred to in Article 29(1) (Gibraltar port and airport), persons resident in Gibraltar who are entering Gibraltar "shall not be subject to verifications" (checks) of the condition in point (c) of Article 6(1) of the Schengen Borders Code (paragraph 1). That condition is, in summary, that a traveller justifies the purpose and conditions of the intended stay and has sufficient means of subsistence. Under paragraph 2, persons resident in Gibraltar who do not fulfil the other entry conditions in Article 6(1) of the Schengen Borders Code "shall in any event not be prevented from crossing" those crossing points to enter Gibraltar.

What it pulls in

Article 29

Article 29(1) fixes the crossing points. Article 6(1) of the Schengen Borders Code is EU law, not this agreement: it lists the entry conditions for a short stay — valid document, visa where needed, purpose and means, no alert, no threat. Article 44 is the companion rule for entry into the EU countries for transit, so that a resident may reach Gibraltar.

Why it matters here

Both paragraphs apply to persons resident in Gibraltar, at the border crossing points referred to in Article 29(1) (Gibraltar port and airport), for the purpose of entering Gibraltar. Paragraph 2 covers residents "who do not fulfil the other entry conditions" in Article 6(1) of the Schengen Borders Code. The Article is written in the passive: it does not name whose officers carry out the checks. Travel from Gibraltar to the EU countries that apply the Schengen rules in full is dealt with separately in Article 46. Under Article 46(2), Spain may decide to prohibit a resident from leaving Gibraltar to travel to the EU countries applying the Schengen rules in full, where Spain considers that the person "constitutes a sufficiently serious threat to public policy or internal security, public health or its international relations". Article 46(2) also requires Spain to notify the UK's authorities for Gibraltar, with the reasons and the means of appeal before a Spanish court. Under Article 46(4), Article 46 does not apply to certain family members of EU citizens and of nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino.

The exact words

1.    Persons resident in Gibraltar shall not be subject to verifications with regard to fulfilment of the conditions laid down in point (c) of Article 6(1) of the Schengen Borders Code at the border crossing points referred to in Article 29(1) of this Agreement for the purpose of entering Gibraltar.
2.    Persons resident in Gibraltar who do not fulfil the other entry conditions laid down in Article 6(1) of the Schengen Borders Code, shall in any event not be prevented from crossing the border crossing points referred to in Article 29(1) of this Agreement for the purpose of entering Gibraltar.

Official text Article 43 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 44

Entry to the Member States for transit purposes

What it says

A person resident in Gibraltar who does not meet all the Schengen entry conditions must still be allowed into the territory of the EU countries for transit — to pass through and reach Gibraltar. The one exception is where the person is on the national alert list of the EU country whose external border they are crossing, and that alert carries an instruction to refuse entry or transit.

What it pulls in

The entry conditions are those in Article 6(1) of the Schengen Borders Code (EU law, not this agreement). Article 43 is the matching rule at the Gibraltar crossing points. Article 46 sets out when Spain may prohibit a resident from leaving Gibraltar to travel to the EU countries that apply the Schengen rules in full.

Why it matters here

The right is to enter for transit "so that they may reach Gibraltar"; the Article does not give a right to stay. The exception turns on the national list of alerts of the EU country whose external border is being crossed, where the alert carries instructions to refuse entry or transit. The Article does not mention the Schengen Information System (the EU's shared alert database). It does not set out any way to challenge such an alert.

The exact words

Persons resident in Gibraltar who do not fulfil all the entry conditions laid down in Article 6(1) of the Schengen Borders Code shall be authorised to enter the territory of the Member States for transit purposes so that they may reach Gibraltar, unless their names are on the national list of alerts of the Member State whose external borders they are seeking to cross and the alert is accompanied by instructions to refuse entry or transit.

Official text Article 44 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 45

Right of residence in Gibraltar

What it says

A legal right to live in Gibraltar is proven by holding a valid identity card or residence permit issued in Gibraltar by the UK's competent authorities for Gibraltar, subject to the conditions in this Article. The UK, for Gibraltar, must ensure that these documents are issued only to people who meet the conditions in the legislation in force on the date the agreement entered into force, and that the identity-card conditions are consistent with international law. It must inform the Cooperation Council (a joint body of representatives of the EU and of the UK, for Gibraltar, set up by Article 22) whenever changes to those conditions are proposed; the Council gives its opinion within one month on whether the changes are compatible with the agreement. No change may make it possible to obtain (a) an identity card on the basis of prior residence without at least 10 years' continuous residence immediately before applying, or (b) a residence permit without showing a genuine connection with Gibraltar. A genuine connection is shown by actual and regular physical presence in Gibraltar over an appropriate period of time, or by other objective and verifiable criteria. An identity card on a basis other than prior residence, and the genuine-connection condition for a residence permit, cannot be met through predetermined investments in Gibraltar's economy or real estate, or predetermined payments to the Gibraltar authorities. Subject only to Article 52, the UK, for Gibraltar, must ensure residence permits are issued or renewed only through the procedure in Articles 50 and 51. Permits of people who no longer have a genuine connection "shall be withdrawn".

What it pulls in

Article 50 Article 51 Article 52

Articles 50 and 51 set the procedure for issuing and renewing residence permits, including Spain's 28-day objection period (extendable by up to 14 days). Article 52 is the transitional rule for permits issued before the treaty entered into force. Both Article 50(1) and Article 51(1) say permits may only be issued or renewed where the conditions in Article 45 are met.

Why it matters here

Under paragraph 2, the starting point is the legislation in force on the date of entry into force. Later changes are possible, but paragraph 4 requires the Cooperation Council to be informed and to give an opinion. The text does not say what follows if that opinion is that a change is not compatible. Paragraph 3 requires identity-card conditions to be consistent with international law but does not say who decides that. Paragraph 5 does not define "an appropriate period of time". Paragraph 8 does not say who withdraws a permit.

The exact words

1. A legal right to reside in Gibraltar shall be proven on the basis of a person holding a valid identity card or residence permit issued in Gibraltar by the competent authorities of the United Kingdom, in respect of Gibraltar, and subject to the conditions set out in this Article.
2. The United Kingdom, in respect of Gibraltar, shall ensure that any identity card or residence permit issued in Gibraltar is issued only to a person who meets the conditions for entitlement to such identity card or residence permit set out in the legislation in force on the date of entry into force of this Agreement.
3. The United Kingdom, in respect of Gibraltar, shall ensure that the conditions for entitlement to an identity card issued in Gibraltar in the legislation referred to in paragraph 2 are consistent with international law.
4. The United Kingdom, in respect of Gibraltar, shall inform the Cooperation Council whenever changes are proposed to be made to the conditions in the legislation referred to in paragraph 2 after the date of entry into force of this Agreement. The Cooperation Council shall, within one month of being so informed, provide its opinion on whether or not such changes are compatible with this Agreement. Such changes shall not, in any event, make it possible for a person to be able to obtain:
(a) an identity card issued in Gibraltar, on the basis of prior residence in Gibraltar, unless they have been resident in Gibraltar for a continuous period of at least 10 years immediately prior to the date of application for the card; or
(b) a residence permit issued in Gibraltar unless they are able to demonstrate a genuine connection with Gibraltar.
5. The condition in point (b) of paragraph 4 shall be established on the basis of a person being able to demonstrate actual and regular physical presence in Gibraltar over an appropriate period of time or on the basis of other objective and verifiable criteria.
6. The conditions for entitlement to an identity card issued by the competent authorities of the United Kingdom, in respect of Gibraltar, on a basis other than prior residence as well as the condition for entitlement to a residence permit referred to in point (b) of paragraph 4 shall not be met:
(a) on the basis of predetermined investments having been made in Gibraltar's economy or real estate; or
(b) as a result of any predetermined financial payments having been made to the Gibraltar authorities.
7. Subject only to Article 52, the United Kingdom, in respect of Gibraltar, shall ensure that residence permits issued in Gibraltar are issued or renewed only in accordance with the procedure set out in Articles 50 and 51.
8. Residence permits issued to persons who no longer meet the conditions in point (b) of paragraph 4 shall be withdrawn.

Official text Article 45 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 46

Enhanced notification for persons resident in Gibraltar

What it says

The UK, for Gibraltar, must regularly review the potential risks arising from persons resident in Gibraltar being able to travel to the EU countries that apply the Schengen rules in full, and send a risk assessment to Spain regularly and at least every three months, having regard to all relevant information it holds, including from enforcement and counter-terrorist investigations and operations. Where it has grounds to consider that a resident could pose a serious threat to the public policy or internal security, public health or international relations of an EU country, it must inform Spain without delay and give its grounds. If Spain, on that or any other information, considers that a resident is a sufficiently serious threat to public policy or internal security, public health or its own international relations, and on those grounds decides to prohibit the person from leaving Gibraltar to travel to those EU countries, Spain must notify the UK's authorities for Gibraltar, with the reasons and the means of appeal before a Spanish court. Under paragraph 2, lodging an appeal "shall not be required to have suspensive effect on a decision to prohibit entry" (that is, an appeal need not pause the decision); the paragraph is about leaving Gibraltar but uses the words "prohibit entry", and the text does not explain the difference. On receiving the notification, the UK, for Gibraltar, must inform the person of it and its content, and take all necessary steps to prevent the prohibited travel, including through police and judicial cooperation with Spain. Article 6(1) (the rule that formal communications made by or sent to Gibraltar's competent authorities go through the UK Foreign, Commonwealth and Development Office, the FCDO, based in the UK) does not apply to the threat information in paragraph 1 or to the notification in paragraph 2. The Article does not apply to family members of EU citizens, whatever their nationality, covered by Articles 2 and 3 of Directive 2004/38/EC, or to family members, whatever their nationality, of nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino, where agreements made by the EU give those family members free-movement rights equivalent to those of EU citizens' family members.

What it pulls in

Article 6 Article 45 Article 51 Article 68

Article 6(1) is disapplied twice: for the threat information the UK, for Gibraltar, sends under paragraph 1 and for Spain's prohibition notice under paragraph 2. It is not disapplied for the regular risk assessment. The excluded family members are those in Articles 2 and 3 of Directive 2004/38/EC (EU law, not this agreement). Article 43 deals with entry into Gibraltar; Article 51(4) uses a similar list of grounds. The Treaty on Gibraltar and the European Union Act 2026 (a Gibraltar Act) implements this Article in section 44. Section 44(4) uses the words "could pose a threat" where the treaty says "could pose a serious threat", and section 44(5) is worded "the Government has decided that the person is prohibited from leaving Gibraltar", where Article 46(2) gives that decision to Spain.

Why it matters here

Under paragraph 2, the decision to prohibit a resident from leaving Gibraltar to travel to the EU countries that apply the Schengen rules in full is Spain's; under paragraph 3, the UK, for Gibraltar, must take all necessary steps to prevent that travel. The appeal named in the text is before a Spanish court. The reporting duties in paragraph 1 are on the UK, for Gibraltar. Paragraph 4 excludes family members of EU citizens but does not name EU citizens themselves; Article 51(11) names both. Article 40 says the agreement is without prejudice to rights that persons resident in Gibraltar may have under EU law.

The exact words

1.    The United Kingdom, in respect of Gibraltar, shall regularly review potential risks resulting from the possibility for persons resident in Gibraltar to travel to the territory of the Member States where the Schengen acquis is applied in full, and shall regularly, and at a minimum, every three months, provide such a risk assessment to the Kingdom of Spain. In carrying out such risk assessment, the United Kingdom, in respect of Gibraltar, shall have regard to all relevant information at its disposal, including in connection with enforcement and counter- terrorist investigations and operations.
Where the United Kingdom, in respect of Gibraltar, has grounds to consider that a person resident in Gibraltar could pose a serious threat to public policy or internal security, public health or the international relations of a Member State, it shall inform the Kingdom of Spain without delay setting out the grounds upon which that assessment is based.
Article 6(1) shall not apply to any exchange of information under the second subparagraph.
2.       If, on the basis of information received pursuant to paragraph 1, or on the basis of any other information, the Kingdom of Spain considers that a person resident in Gibraltar constitutes a sufficiently serious threat to public policy or internal security, public health or its international relations, and on these grounds decides that the individual is prohibited from leaving Gibraltar to travel to the territory of the Member States applying the Schengen acquis in full, it shall notify the authorities of the United Kingdom, in respect of Gibraltar, of that prohibition.
The notification referred to in the first subparagraph shall set out the reasons for the prohibition, as well as the means by which the person concerned may appeal the prohibition before a national court of the Kingdom of Spain. The lodging of an appeal shall not be required to have suspensive effect on a decision to prohibit entry.
Article 6(1) shall not apply to any exchange of information under the second subparagraph.
3.       Where the United Kingdom, in respect of Gibraltar, has received a notification referred to in paragraph 2, it shall:
(a)      inform the person concerned of the notification and the content thereof; and
(b)      take all necessary steps to prevent prohibited travel to the Schengen area, including through police and judicial cooperation with the Kingdom of Spain.
4.    This Article shall not apply to:
(a)   family members of Union citizens, irrespective of their nationality, referred to in Articles 2 and 3 of Directive 2004/38/EC;
(b)   family members, irrespective of their nationality, of nationals of Iceland, the Principality of Liechtenstein, the Kingdom of Norway, the Swiss Confederation, the Principality of Andorra and the Republic of San Marino, who under agreements concluded by the Union enjoy rights of free movement equivalent to those of persons referred to in point (a).

Official text Article 46 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 47

Short-stay visas in respect of Gibraltar

What it says

Nationals of non-EU countries who need a short-stay visa to enter the EU countries under EU law also need a visa to enter and stay in Gibraltar; those exempt under EU law are exempt for Gibraltar too. Short-stay visas issued under EU law (in particular Regulations 810/2009 and 2018/1806) are also valid for Gibraltar for up to 90 days in any 180-day period. Where the main purpose is to stay in Gibraltar, Spain, as the neighbouring EU country, "shall issue the visa", and must notify the UK, for Gibraltar, when it intends to do so. If the UK, for Gibraltar, considers that the visa should not be issued, for sufficiently serious reasons of public policy, internal security or public health (including an alert issued in Gibraltar), it must inform Spain. Any visa Spain then issues is not valid for entry and stay in Gibraltar, and this is marked in the visa's "comments" section. Article 6(1) (the rule that formal communications made by or sent to Gibraltar's competent authorities go through the UK Foreign, Commonwealth and Development Office, the FCDO, based in the UK) does not apply to these notifications. Visas other than those under paragraph 3 and Article 48 are not valid for Gibraltar.

What it pulls in

Article 6 Article 48

Article 48 is the other visa valid for Gibraltar: an exceptional short-stay visa that the UK's competent authorities for Gibraltar may issue at the border on humanitarian grounds, capped at 15 a calendar year unless the Cooperation Council changes the number. Article 6(1) is disapplied for the notifications in paragraph 4. The visa lists and the visa rules come from Regulations 810/2009 and 2018/1806, which are EU law, not this agreement.

Why it matters here

Under paragraphs 1 and 2, the nationalities that need a visa for Gibraltar are those that need one for the EU countries under EU law. Under paragraph 3, a short-stay visa issued under EU law is also valid for Gibraltar for up to 90 days in any 180-day period. Under paragraph 4, if the UK, for Gibraltar, informs Spain that a visa should not be issued, a visa Spain issues is not valid for Gibraltar. Under paragraph 5, the only visas valid for Gibraltar are those in paragraph 3 and Article 48. The text does not say who decides whether the "main purpose" of a trip is to stay in Gibraltar.

The exact words

1.    Nationals of third countries required to be in possession of a short-stay visa to enter and stay in the Member States in accordance with Union law shall also be required to be in possession of a visa to enter and stay in Gibraltar.
2.    Nationals of third countries exempt from the requirement to be in possession of a short-stay visa to enter and stay in the Member States in accordance with Union law shall not be required to be in possession of a visa to enter and stay in Gibraltar.
3.    Short-stay visas issued in accordance with Union law, in particular Regulations (EC) No 810/2009¹ and (EU) 2018/1806² of the European Parliament and of the Council, shall also be valid for entry and stay in Gibraltar for a maximum period of 90 days in any 180-day period. Where the main purpose is to stay in Gibraltar, the Kingdom of Spain, as the neighbouring Member State, shall issue the visa.
4.    The Kingdom of Spain shall notify the United Kingdom, in respect of Gibraltar, when it intends to issue a visa in accordance with the second sentence of paragraph 3 of this Article. Where the United Kingdom, in respect of Gibraltar, considers that a visa should not be issued in accordance with the second sentence of paragraph 3 of this Article, on account of sufficiently serious reasons pertaining to public policy, internal security or public health, including on the basis of an alert issued in Gibraltar, it shall inform the Kingdom of Spain. In that case, any visa issued by the Kingdom of Spain, by derogation from paragraph 3 of this Article, shall not be valid for entry and stay in Gibraltar, which shall be marked in the "comments" section of the visa. Article 6(1) shall not apply to notifications under this paragraph.
5.    Visas other than those issued pursuant to paragraph 3 of this Article and pursuant to Article 48 shall not be valid for entry and stay in Gibraltar.

1 Regulation (EC) No 810/2009 of the European Parliament and of the Council of 13 July 2009 establishing a Community Code on Visas (Visa Code) (OJ EC L 243, 15.9.2009, p. 1, ELI: http://data.europa.eu/eli/reg/2009/810/oj).

2 Regulation (EU) 2018/1806 of the European Parliament and of the Council of 14 November 2018 listing the third countries whose nationals must be in possession of visas when crossing the external borders and those whose nationals are exempt from that requirement (OJ EU L 303, 28.11.2018, p. 39, ELI: http://data.europa.eu/eli/reg/2018/1806/oj).

Official text Article 47 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 48

Exceptional external borders visas in respect of Gibraltar

What it says

This Article applies when, after border checks are completed, a person who does not hold a valid visa needed to enter Gibraltar or the EU countries asks to enter and stay only in Gibraltar (paragraph 1). The UK's competent authorities for Gibraltar may exceptionally issue a short-stay visa at the border crossing points referred to in Article 29(1) when there are compelling humanitarian grounds, if all of these conditions are met (paragraph 2): (a) the applicant gives supporting documents or other evidence of unforeseeable and imperative humanitarian reasons for entry; (b) the applicant meets the conditions for entry, except one or more of these: holding a visa required by both the UK's competent authorities for Gibraltar and Spain's competent authorities; having stayed in the EU countries for no more than 90 days in any 180-day period; holding a valid travel document that allows the holder to cross the border, is valid for at least three months after the intended date of departure and was issued within the previous 10 years; and (c) the applicant's return to their country of origin or residence, or transit through States that do not apply the Schengen rules in full (the body of EU Schengen rules), is assessed as certain. The visa is valid only for Gibraltar. It allows a stay of up to 15 days, depending on the purpose and conditions of the intended stay, and gives no right to enter the EU countries. The stay may be extended by up to 15 days if the UK's competent authorities for Gibraltar consider the holder has proved force majeure (events outside their control) or humanitarian reasons preventing them from leaving (paragraph 3). If Spain considers that a visa should not be issued or extended, for sufficiently serious reasons of public policy, internal security or public health (including an alert in the Schengen Information System, the EU's shared alert database), it must inform the UK, for Gibraltar, of its objection; the UK, for Gibraltar, must then refrain from issuing the visa (paragraph 4). When the UK, for Gibraltar, decides to issue or extend such a visa, it must allow Spain's competent authorities to record the applicant's data required under EU law, including biometric identifiers (such as fingerprints). Spain must enter the data into the Visa Information System, adding that the visa is valid only for Gibraltar (paragraph 5). No more than 15 such visas may be issued in any calendar year; the Cooperation Council may change that number by decision (paragraph 6). The UK's competent authorities for Gibraltar decide the visa's format, and the UK, for Gibraltar, must give Spain specimens and any later changes, for information (paragraph 7). Article 6 (the rules on formal communications through the UK Foreign, Commonwealth and Development Office) does not apply to paragraphs 4 and 5.

What it pulls in

Article 6 Article 29

Article 29(1) fixes the crossing points where the visa may be issued. Article 6 is disapplied for paragraphs 4 and 5. Under Article 47(5), visas other than this one and the short-stay visas in Article 47(3) are not valid for Gibraltar. The data rules come from Regulations 2018/1806, 810/2009 and 767/2008 (EU law, not this agreement).

Why it matters here

The visa is limited by paragraph 2 to compelling humanitarian grounds, by paragraph 3 to Gibraltar and to 15 days (extendable by up to 15), and by paragraph 6 to 15 a calendar year unless the Cooperation Council decides otherwise. Article 24(2) says the Cooperation Council decides by mutual consent. Under paragraph 4, Spain's objection obliges the UK, for Gibraltar, to refrain from issuing the visa. Paragraph 4 lets Spain object to an extension, but its last sentence speaks only of refraining from issuing; the text does not say plainly what happens to an extension Spain objects to. Under paragraph 5, Spain records the applicant's data in the Visa Information System.

The exact words

1.    This Article applies when, following the completion of border checks, a person who is not in possession of a valid visa required to enter Gibraltar or the Member States, expresses the wish to enter and stay only in Gibraltar.
2.    In the case referred to in paragraph 1 of this Article, the competent authorities of the United Kingdom, in respect of Gibraltar, may exceptionally issue a short- stay visa at the external border crossing points referred to in Article 29(1) when there are compelling grounds to do so on humanitarian grounds, if the following conditions are fulfilled:
(a)   the applicant submits supporting documents or other evidence substantiating unforeseeable and imperative reasons for entry on humanitarian grounds;
(b)   the applicant satisfies the conditions for entry, other than compliance with one or more of the following conditions:
(i)    holding a visa, required by the competent authorities of the United Kingdom, in respect of Gibraltar, and by the competent authorities of the Kingdom of Spain;
(ii)   having stayed in the territory of the Member States for no more than 90 days in any 180-day period;
(iii) being in possession of a valid travel document that entitles the holder to cross the border and that satisfies the following criteria:
(A) its validity extends at least three months after the intended date of departure;
(B)   it has been issued within the previous 10 years; and
(c)   the applicant's return to their country of origin or residence or transit through States other than Member States applying the Schengen acquis in full is assessed as certain.
3.    A visa exceptionally issued at the external borders in accordance with paragraph 2 shall be valid only for the territory of Gibraltar, entitling the holder to stay there for a maximum duration of 15 days, depending on the purpose and conditions of the intended stay. The period of the duration of stay may subsequently be extended by a maximum of 15 days if the competent authorities of the United Kingdom, in respect of Gibraltar, consider that the visa holder has provided proof of force majeure or humanitarian reasons preventing them from leaving. It shall not give the holder the right to enter the territory of the Member States.
4.    Where the Kingdom of Spain considers that a visa should not be issued or extended in accordance with paragraphs 2 and 3 because there are sufficiently serious reasons pertaining to public policy, internal security or public health, including on the basis of an alert issued in the Schengen Information System, it shall inform the United Kingdom, in respect of Gibraltar, of its objection to issuance of such a visa. In that case, the United Kingdom, in respect of Gibraltar, shall refrain from issuing a visa at the external borders in accordance with paragraph 2.
Article 6 shall not apply to this paragraph.
5.    Where the United Kingdom, in respect of Gibraltar, decides to issue or extend a visa in accordance with paragraph 2 or 3 of this Article, it shall allow the competent authorities of the Kingdom of Spain to record the data of the applicant, including biometric identifiers, that is required for visa issuance or extension in accordance with Union law, in particular with the provisions of Regulations (EU) 2018/1806, (EC) No 810/2009 and (EC) No 767/2008¹ of the European Parliament and of the Council. The Kingdom of Spain shall enter these data into the Visa Information System ("VIS"), adding information indicating that the visa has been issued with territorial validity limited to the territory of Gibraltar pursuant to this Article.
Article 6 shall not apply to this paragraph.
6.    The number of visas issued pursuant to paragraph 2 shall not exceed 15 in any calendar year. The number of visas which may be issued in any calendar year may be amended by decision of the Cooperation Council.
7.    Visas issued pursuant to paragraph 2 shall be issued in a format to be determined by the competent authorities of the United Kingdom, in respect of Gibraltar. The United Kingdom, in respect of Gibraltar, shall provide the Kingdom of Spain with specimens of such visas and any subsequent modification thereto for information purposes.

1 Regulation (EC) No 767/2008 of the European Parliament and of the Council of 9 July 2008 concerning the Visa Information System (VIS) and the exchange of information between Member States on short-stay visas, long-stay visas and residence permits (VIS Regulation) (OJ EC L 218, 13.8.2008, p. 60, ELI: http://data.europa.eu/eli/reg/2008/767/oj).

Official text Article 48 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 49

Long-stay visas valid for Gibraltar

What it says

Long-stay visas valid for Gibraltar "shall not be issued". The Article does not name an issuing authority. Residence permits for Gibraltar are dealt with in Articles 45 and 50 to 52.

The exact words

Long-stay visas valid for Gibraltar shall not be issued.

Official text Article 49 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 50

Residence permits in respect of Gibraltar

What it says

The UK's competent authorities for Gibraltar are responsible for issuing and renewing residence permits for Gibraltar, which may only be issued or renewed where the Article 45 conditions are met. Before issuing or renewing one, they must notify Spain's competent authorities. Within 28 days, Spain may object where the applicant is considered, under the Schengen rules (the EU rules for travel without border checks between the countries that apply them in full), to be a threat to public policy, internal security, public health or the international relations of an EU country, including on the basis of a Schengen Information System alert (the EU's shared alert database). If Spain objects, the UK's authorities for Gibraltar "shall not issue or renew the residence permit", must tell the applicant the outcome and give them Spain's contact details. On the applicant's request, Spain's authorities must, with due regard to their duties under Spanish and EU law, tell the applicant of the objection, the grounds (with the essence of the reasons where appropriate) and the remedies available. Spain may extend the 28 days by up to 14. No response by the end of the 28 days counts as a positive response, and the UK's authorities for Gibraltar must not issue or renew before the end of the 28 days as extended. Under paragraph 5, where there are grounds to object to a person holding a permit, "including" a threat on those grounds, Spain's authorities "shall request" withdrawal, and the UK's authorities for Gibraltar "shall withdraw the residence permit without delay" and give the holder Spain's contact details; Spain gives the same information on request. Where a permit is issued or not withdrawn because Spain did not object, despite a Schengen Information System alert for refusing entry or for return, the permit does not give the right to enter the EU countries. Permits must follow the EU uniform format and show clearly that they are valid for Gibraltar; the UK, for Gibraltar, must give Spain specimens. Both sides name their competent authorities under Article 68. Article 6(1) (the rule that formal communications made by or sent to Gibraltar's competent authorities go through the UK Foreign, Commonwealth and Development Office, the FCDO, based in the UK) does not apply to paragraphs 3, 4 and 5. Paragraphs 2 to 6 do not apply to EU citizens and their family members, whatever their nationality, covered by Articles 2 and 3 of Directive 2004/38/EC, or to nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino and their family members, whatever their nationality, who have equivalent free-movement rights under agreements with the EU. Where Spain objects to issuing a permit for persons posted in service to UK Forces or to the UK, for Gibraltar, and their household family members, they are issued a permit valid only in Gibraltar. This Article applies until the date the Visa Information System starts operating under Regulation 2021/1134; from that date Article 51 applies. The EU must tell the UK, for Gibraltar, of that date in advance (paragraph 11).

What it pulls in

Article 45 sets the conditions on which permits may be issued. Article 51 replaces this Article from the date the Visa Information System starts operating under Regulation 2021/1134; it keeps the same objection right and adds a duty to send application data to Spain within two working days. Article 68 is where both sides name the authorities that send and receive these notices. Article 6(1) is disapplied three times (paragraphs 3, 4 and 5); it is not disapplied for the notification in paragraph 2. The footnote to "public policy" in paragraph 3 says measures on that ground must be proportionate and based exclusively on the person's own conduct, which must be a "genuine, present and sufficiently serious threat affecting one of the fundamental interests of society".

Why it matters here

Paragraphs 2 to 6 do not cover the groups in paragraph 12. For other applicants, a permit cannot be issued or renewed if Spain objects within the time in paragraphs 3 and 4. Paragraph 13 is the exception: where Spain has objected under paragraph 3 to issuing their permit, persons posted in service to UK Forces or to the UK, for Gibraltar, and family members forming part of their household, are issued a permit valid only in Gibraltar. Paragraph 4 says no response "by the expiry of the period of 28 days" counts as positive, without mentioning the extension; the same paragraph says the UK's authorities for Gibraltar must wait until the end of the period "as extended". Under paragraph 5, Spain's authorities "shall request" withdrawal where there are "grounds to object" to a person holding a permit, "including" a threat on the listed grounds; the text does not list the other grounds. The Article does not define which Gibraltar documents are "residence permits". For the transitional rule in Article 52, section 49(8) of the Treaty on Gibraltar and the European Union Act 2026 (a Gibraltar Act) says "residence permit" includes "the civilian registration cards described in regulation 5(4) of the Electronic Identity Card Regulations 2015".

The exact words

1.    The competent authorities of the United Kingdom, in respect of Gibraltar, shall be responsible for issuing or renewing residence permits in respect of Gibraltar. Such residence permits may only be issued or renewed, where the relevant conditions under Article 45 are fulfilled.
2.    Before issuing or renewing a residence permit, the competent authorities of the United Kingdom, in respect of Gibraltar, shall notify the competent authorities of the Kingdom of Spain.
3.    Within 28 days of being notified under paragraph 2, the competent authorities of the Kingdom of Spain may inform the competent authorities of the United Kingdom, in respect of Gibraltar, of their objection to the issuance or renewal of a residence permit where the applicant is considered, in accordance with the Schengen acquis, to be a threat to public policy1, internal security, public health or the international relations of a Member State, including on the basis of an alert issued in the Schengen Information System. In that case, the competent authorities of the United Kingdom, in respect of Gibraltar, shall not issue or renew the residence permit, and shall inform the applicant of the outcome and provide to the applicant the contact details of the competent authorities of the Kingdom of Spain. Upon request of the applicant, the competent authorities of the Kingdom of Spain shall, with due regard to their obligations under national and Union law, inform the applicant of:
(a)   their decision to object to the issuing or renewing of a residence permit;
(b)   the grounds for objecting to the issuing or renewing of the residence permit, considering the applicant to be a threat to public policy, or internal security, public health or international relations, accompanied, where appropriate, by the essence of the reasons; and
(c)   the appropriate remedies in accordance with national and Union law.
Article 6(1) shall not apply to this paragraph.
4.    The competent authorities of the Kingdom of Spain may notify the competent authorities of the United Kingdom, in respect of Gibraltar, that the period of 28 days referred to in paragraph 3 is extended by a maximum of 14 days. The absence of a response by the expiry of the period of 28 days referred to in paragraph 3 shall be considered a positive response. In any case, the competent authorities of the United Kingdom, in respect of Gibraltar, shall refrain from issuing or renewing a residence permit before the end of the period of 28 days referred to in paragraph 3 as extended pursuant to this subparagraph.
Article 6(1) shall not apply to this paragraph.
5.    Where there are grounds to object to a person holding a residence permit, including when the holder is considered to be a threat to public policy, internal security, public health or the international relations of a Member State, including on the basis of an alert issued in the Schengen Information System, the competent authorities of the Kingdom of Spain shall request the competent authorities of the United Kingdom, in respect of Gibraltar, to withdraw that residence permit. In that case, the competent authorities of the United Kingdom, in respect of Gibraltar, shall withdraw the residence permit without delay and shall provide to the holder the contact details of the competent authorities of the Kingdom of Spain. Upon request of the holder, the competent authorities of the Kingdom of Spain shall, with due regard to their obligations under national and Union law, inform the holder of:
(a)   their decision to request the withdrawal of a residence permit;
(b)   the grounds for considering the holder to be a threat to public policy, or internal security, public health or international relations accompanied, where appropriate, by the essence of the reasons; and
(c)   the appropriate remedies in accordance with national and Union law.
Article 6(1) shall not apply to this paragraph.
6.    Where a residence permit is issued, or not withdrawn, because the competent authorities of the Kingdom of Spain have not objected to it pursuant to paragraph 3 or 5 and despite an alert in the Schengen Information System for the purposes of refusing entry, or for the purposes of return, that residence permit does not give the holder the right to enter the territory of the Member States.
7.    A residence permit in respect of Gibraltar shall comply with the uniform format laid down in Union law and shall bear clear indications that it is valid for Gibraltar.
8.    The United Kingdom, in respect of Gibraltar, shall provide the Kingdom of Spain with specimens of permits in respect of Gibraltar and any subsequent modification thereto for the purpose of the Kingdom of Spain notifying these to the European Commission in line with the procedure in point (a) of Article 39(1) of the Schengen Borders Code.
9.    The Kingdom of Spain shall designate, in accordance with Article 68, the authority responsible for receiving the information pursuant to this Article. The United Kingdom, in respect of Gibraltar, shall notify, in accordance with Article 68 the authority responsible for receiving applications for residence permits, issuing or renewing residence permits in respect of Gibraltar and submitting information to the Kingdom of Spain pursuant to this Article.
10.   This Article shall apply until the date on which VIS operations start pursuant to Regulation (EU) 2021/1134 of the European Parliament and of the Council1.
From that date, Article 51 shall apply.
11.   The Union shall inform the United Kingdom, in respect of Gibraltar, of the date on which the operations referred to in paragraph 10 will start, in advance of that date.
12.   Paragraphs 2 to 6 shall not apply to:
(a)   Union citizens and family members of Union citizens, irrespective of their nationality, referred to in Articles 2 and 3 of Directive 2004/38/EC;
(b)   nationals of Iceland, the Principality of Liechtenstein, the Kingdom of Norway, the Swiss Confederation, the Principality of Andorra and the Republic of San Marino and their family members, irrespective of their nationality, who under agreements concluded by the Union enjoy rights of free movement equivalent to those of persons referred to in point (a).
13.   In the case of persons and family members forming part of their household posted in service to United Kingdom Forces or to the United Kingdom, in respect of Gibraltar, where the competent authorities of the Kingdom of Spain have objected to the issuance of the residence permit in accordance with paragraph 3, they shall be issued a residence permit with territorial validity limited to Gibraltar.

1 Measures taken on the grounds of public policy shall be proportionate and shall be based exclusively on the personal conduct of the individual concerned, which must represent a genuine, present and sufficiently serious threat affecting one of the fundamental interests of society.

1 Regulation (EU) 2021/1134 of the European Parliament and of the Council of 7 July 2021 amending Regulations (EC) No 767/2008, (EC) No 810/2009, (EU) 2016/399, (EU) 2017/2226, (EU) 2018/1240, (EU) 2018/1860, (EU) 2018/1861, (EU) 2019/817 and (EU) 2019/1896 of the European Parliament and of the Council and repealing Council Decisions 2004/512/EC and 2008/633/JHA, for the purpose of reforming the Visa Information System (OJ EU L 248, 13.7.2021, p. 11, ELI: http://data.europa.eu/eli/reg/2021/1134/oj).

Official text Article 50 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 51

Residence permits in respect of Gibraltar

What it says

The UK's competent authorities for Gibraltar are responsible for issuing and renewing residence permits for Gibraltar, which may only be issued or renewed where the Article 45 conditions are met, and must notify Spain's competent authorities first. Within two working days of an application, they must ensure that the data Spain needs to comply with Chapter III of Regulation 767/2008 (the Visa Information System Regulation) is collected and sent to Spain, without prejudice to paragraph 1. The data must be accurate, up to date and of an adequate level of quality and completeness, and must have been collected lawfully, respecting the safeguards in that Chapter; the applicant must have been given the information in Article 37(1) and (2) of that Regulation, and the applicant must consent at the time of applying. Within 28 days of notification, Spain may object where the applicant is considered, under the Schengen rules, to be a threat to public policy, internal security, public health or the international relations of an EU country, including on the basis of a Schengen Information System alert. If Spain objects, the UK's authorities for Gibraltar "shall not issue or renew the residence permit", and must tell the applicant the outcome and give them Spain's contact details; on request, Spain's authorities must, with due regard to their duties under Spanish and EU law, tell the applicant of the objection, the grounds (with the essence of the reasons where appropriate) and the remedies. Spain may extend the 28 days by up to 14. No response by the end of the 28 days counts as positive, and no permit may be issued or renewed before the end of the 28 days as extended. Under paragraph 6, where there are grounds to object to a person holding a permit, "including" a threat on those grounds, Spain's authorities "shall request" withdrawal and the UK's authorities for Gibraltar "shall withdraw the residence permit without delay". A permit issued or not withdrawn because Spain did not object, despite a Schengen Information System alert for refusing entry or for return, does not give the right to enter the EU countries. Permits must follow the EU uniform format and show clearly that they are valid for Gibraltar; the UK, for Gibraltar, must give Spain specimens; both sides name authorities under Article 68. Article 6(1) (the rule that formal communications to or from Gibraltar's competent authorities go through the UK Foreign, Commonwealth and Development Office) does not apply to paragraphs 4, 5 and 6. Paragraphs 2 to 7 do not apply to EU citizens and their family members, whatever their nationality, covered by Articles 2 and 3 of Directive 2004/38/EC, or to nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino and their family members, whatever their nationality, who have equivalent free-movement rights under agreements with the EU. Where Spain objects to issuing a permit for persons posted in service to UK Forces or to the UK, for Gibraltar, and their household family members, they are issued a permit valid only in Gibraltar.

What it pulls in

Article 6 Article 45 Article 68

Article 45 sets the conditions on which permits may be issued. Under Article 68(1), both sides make the designations under Article 51(10) by the date of entry into force. Article 6(1) is disapplied three times (paragraphs 4, 5 and 6). Article 50 is the version of this procedure that applies until the Visa Information System starts operating under Regulation 2021/1134 (Article 50(10)); Article 52 deals with permits issued before entry into force. Regulation 767/2008 is the Visa Information System Regulation (EU law, not this agreement).

Why it matters here

Article 51 follows Article 50 and adds paragraph 3: the data Spain needs under Chapter III of Regulation 767/2008 must be sent to Spain within two working days of the application, with the applicant's consent given at the time of applying. The objection and withdrawal steps are as in Article 50. As in Article 50, paragraph 5 says no response "by the expiry of the period of 28 days" counts as positive without mentioning the extension, and under paragraph 6 Spain's authorities "shall request" withdrawal on "grounds to object" that are not all listed. The footnote to "public policy" says measures on that ground must be proportionate and based exclusively on personal conduct that is a "genuine, present and sufficiently serious threat affecting one of the fundamental interests of society". Under paragraph 12, persons posted in service to UK Forces or to the UK, for Gibraltar, and the family members forming part of their household receive a permit limited to Gibraltar when Spain objects to issuing their permit.

The exact words

1.    The competent authorities of the United Kingdom, in respect of Gibraltar, shall be responsible for issuing or renewing residence permits in respect of Gibraltar. Such residence permits may only be issued or renewed, where the relevant conditions under Article 45 are fulfilled.
2.    Before issuing or renewing a residence permit, the competent authorities of the United Kingdom, in respect of Gibraltar, shall notify the competent authorities of the Kingdom of Spain.
3.    Without prejudice to paragraph 1 of this Article, the competent authorities of the United Kingdom, in respect of Gibraltar, shall ensure that the data necessary for the Kingdom of Spain to be able to comply with Chapter III of Regulation (EC) No 767/2008 with regard to applications for residence permits made in Gibraltar, is collected and transferred to the competent authorities of the Kingdom of Spain within two working days of the application being made.
In this respect, the competent authorities of the United Kingdom, in respect of Gibraltar, shall ensure that:
(a)   the data collected is accurate, up to date and of an adequate level of quality and completeness;
(b)   has been collected lawfully, respecting the safeguards laid down in that Chapter;
(c)   the applicant has been provided with the information referred to in Article 37(1) and (2) of Regulation (EC) No 767/2008; and
(d)   the applicant provides at the time of application consent to the processing of their data in line with the provisions of Regulation (EC) No 767/2008.
4.    Within 28 days of being notified under paragraph 2, the competent authorities of the Kingdom of Spain may inform the competent authorities of the United Kingdom, in respect of Gibraltar, of their objection to the issuance or renewal of a residence permit, where the applicant is considered, in accordance with the Schengen acquis, to be a threat to public policy1, internal security, public health or the international relations of a Member State, including on the basis of an alert issued in the Schengen Information System. In that case, the competent authorities of the United Kingdom, in respect of Gibraltar, shall not issue or renew the residence permit and shall inform the applicant of the outcome and provide to the applicant the contact details of the competent authorities of the Kingdom of Spain. Upon request of the applicant, the competent authorities of the Kingdom of Spain shall, with due regard to their obligations under national and Union law, inform the applicant of:
(a)   their decision to object to the issuing or renewing of a residence permit;
(b)   the grounds for objecting to the issuing or renewing of the residence permit, considering the applicant to be a threat to public policy, or internal security, public health or international relations, accompanied, where appropriate, by the essence of the reasons; and
(c)   the appropriate remedies in accordance with national and Union law.
Article 6(1) shall not apply to this paragraph.
5.    The competent authorities of the Kingdom of Spain may notify the competent authorities of the United Kingdom, in respect of Gibraltar, that the period of 28 days referred to in paragraph 4 is extended by a maximum of 14 days. The absence of a response by the expiry of the period of 28 days referred to in paragraph 4 shall be considered a positive response. In any case, the competent authorities of the United Kingdom, in respect of Gibraltar, shall refrain from issuing or renewing a residence permit before the end of the period of 28 days referred to in paragraph 4 as extended pursuant to this subparagraph.
Article 6(1) shall not apply to this paragraph.
6.    Where there are grounds to object to a person holding a residence permit, including when the holder is considered to be a threat to public policy, internal security, public health or the international relations of a Member State, including on the basis of an alert issued in the Schengen Information System, the competent authorities of the Kingdom of Spain shall request the competent authorities of the United Kingdom, in respect of Gibraltar, to withdraw that residence permit. In that case, the competent authorities of the United Kingdom, in respect of Gibraltar, shall withdraw the residence permit without delay and shall provide to the holder the contact details of the competent authorities of the Kingdom of Spain. Upon request of the holder, the competent authorities of the Kingdom of Spain shall, with due regard to their obligations under national and Union law, inform the holder of:
(a)   their decision to request the withdrawal of a residence permit;
(b)   the grounds for considering the holder to be a threat to public policy, or internal security, public health or international relations accompanied, where appropriate, by the essence of the reasons; and
(c)   the appropriate remedies in accordance with national and Union law.
Article 6(1) shall not apply to this paragraph.
7.    Where a residence permit is issued, or not withdrawn, because the competent authorities of the Kingdom of Spain have not objected to it pursuant to paragraph 4 or 6 and despite an alert in the Schengen Information System for the purposes of refusing entry, or for the purposes of return, that residence permit does not give the holder the right to enter the territory of the Member States.
8.    A residence permit in respect of Gibraltar shall comply with the uniform format laid down in Union law and shall bear clear indications that it is valid for Gibraltar.
9.    The United Kingdom, in respect of Gibraltar, shall provide the Kingdom of Spain with specimens of permits in respect of Gibraltar and any subsequent modification thereto for the purpose of the Kingdom of Spain notifying these to the European Commission in line with the procedure in point (a) of Article 39(1) of the Schengen Borders Code.
10.   The Kingdom of Spain shall designate, in accordance with Article 68, the authority responsible for receiving the information pursuant to this Article. The United Kingdom, in respect of Gibraltar, shall notify in accordance with Article 68 the authority responsible for receiving applications for residence permits, issuing or renewing residence permits in respect of Gibraltar and submitting information to the Kingdom of Spain pursuant to this Article.
11.   Paragraphs 2 to 7 shall not apply to:
(a)   Union citizens and family members of Union citizens, irrespective of their nationality, referred to in Articles 2 and 3 of Directive 2004/38/EC;
(b)   nationals of Iceland, the Principality of Liechtenstein, the Kingdom of Norway, the Swiss Confederation, the Principality of Andorra and the Republic of San Marino and their family members, irrespective of their nationality, who under agreements concluded by the Union enjoy rights of free movement equivalent to those of persons referred to in point (a).
12.   In the case of persons and family members forming part of their household posted in service to United Kingdom Forces or to the United Kingdom, in respect of Gibraltar, where the competent authorities of the Kingdom of Spain have objected to the issuance of the residence permit in accordance with paragraph 4, they shall be issued a residence permit with territorial validity limited to Gibraltar.

Official text Article 51 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 52

Transitional rule for residence permits

What it says

Residence permits issued by the UK's competent authorities for Gibraltar before the date of entry into force stay valid for two calendar years after that date, or until they expire, whichever comes first. Under Article 336(4), while the agreement is applied provisionally, "the date of entry into force" means the date provisional application began. The UK, for Gibraltar, must give Spain specimens of these permits, and any later changes, so that Spain can notify them to the European Commission under point (a) of Article 39(1) of the Schengen Borders Code. The UK's competent authorities for Gibraltar must notify Spain's competent authorities of the holders of permits in force at entry into force. Spain may, on the basis of checks in EU, national and international databases, including the Schengen Information System, request withdrawal of a permit where the holder is considered, under the Schengen rules, to be a threat to public policy, internal security, public health or the international relations of an EU country. The UK's authorities for Gibraltar "shall withdraw the relevant residence permit subject to a right of appeal in a national court". Article 6(1) (the rule that formal communications made by or sent to Gibraltar's competent authorities go through the UK Foreign, Commonwealth and Development Office, the FCDO, based in the UK) does not apply to paragraph 3. Paragraph 3 does not apply to EU citizens and their family members, whatever their nationality, covered by Articles 2 and 3 of Directive 2004/38/EC, or to nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino and their family members, whatever their nationality, who have equivalent free-movement rights under agreements with the EU.

What it pulls in

Articles 50 and 51 set the procedure for renewing a permit after entry into force; Article 6(1) is disapplied for paragraph 3 (the list of holders and the withdrawal request). Paragraph 2 matches Article 50(8): specimens that Spain notifies to the European Commission under the Schengen Borders Code. The Treaty on Gibraltar and the European Union Act 2026 (a Gibraltar Act) implements this Article in section 49. Section 49(8) says that for that section "residence permit" includes "the civilian registration cards described in regulation 5(4) of the Electronic Identity Card Regulations 2015".

Why it matters here

Under paragraph 1, a permit issued before entry into force stays valid for at most two calendar years after that date. Paragraph 3 makes withdrawal "subject to a right of appeal in a national court"; it does not say which State's court. Articles 50 and 51 do not use these words; they say Spain informs the person, on request, of "the appropriate remedies in accordance with national and Union law". The text does not give the number of permits in force.

The exact words

1.    Residence permits issued by the competent authorities of the United Kingdom, in respect of Gibraltar, prior to the date of entry into force of this Agreement shall remain valid for a period of two calendar years after that date or until their expiration date, whichever comes first.
2.    The United Kingdom, in respect of Gibraltar, shall provide the Kingdom of Spain with specimens of such permits and any subsequent modification thereto for the purpose of the Kingdom of Spain notifying these to the European Commission in accordance with point (a) of Article 39(1) of the Schengen Borders Code.
3.    The competent authorities of the United Kingdom, in respect of Gibraltar, shall notify the competent authorities of the Kingdom of Spain of the holders of residence permits in force at the time of the entry into force of this Agreement. The competent authorities of the Kingdom of Spain may, on the basis of checks on such persons in the relevant Union, national and international databases, including the Schengen Information System request the competent authorities of the United Kingdom, in respect of Gibraltar, to withdraw a residence permit where the holder is considered, in accordance with the Schengen acquis, to be a threat to public policy1, internal security, public health or the international relations of a Member State. Upon receipt of such a request, the competent authorities of the United Kingdom, in respect of Gibraltar, shall withdraw the relevant residence permit subject to a right of appeal in a national court.
Article 6(1) shall not apply to this paragraph.
4.     Paragraph 3 shall not apply to:
(a)    Union citizens and family members of Union citizens, irrespective of their nationality, referred to in Articles 2 and 3 of Directive 2004/38/EC;
(b)    nationals of Iceland, the Principality of Liechtenstein, the Kingdom of Norway, the Swiss Confederation, the Principality of Andorra and the Republic of San Marino and their family members, irrespective of their nationality, who under agreements concluded by the Union enjoy rights of free movement equivalent to those referred to in point (a).

Official text Article 52 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title III — Safeguards · Chapter 2 — International protection and return

Article 53

Applications for international protection

What it says

Subject to paragraphs 6 to 10, where a person applies for international protection (refugee status or similar protection) in Gibraltar, the UK's competent authorities for Gibraltar are responsible for examining the application (paragraph 1). Subject to paragraph 5, they must escort the applicant to the Second Line Checks Area to register the application, and must immediately inform Spain's competent authorities (paragraph 2). A person going through the border checks under Article 29(2) may apply to the UK's competent authorities for Gibraltar or to Spain's, without prejudice to paragraph 1 (paragraph 3). If an application is made before or during those checks, the checks must be completed. Any follow-up action under Article 34 is taken "to the extent that it respects and does not undermine the right to international protection and the principle of non-refoulement" (the rule against returning a person to a place where they face persecution or serious harm). Subject to paragraph 5, the authorities to which the person applied must escort them to the Second Line Checks Area to register the application. Spain is responsible for examining applications made to its authorities, under EU and Spanish law. The UK, for Gibraltar, is responsible for examining applications made to its authorities, under domestic law and subject to paragraphs 6 to 10 (paragraph 4). Under paragraph 5, while examining applications and after a final decision, the competent authorities must not tell the alleged persecutor (the person or body said to cause persecution or serious harm) about an application or that one was made. They must not get information from the alleged persecutor in a way that would tell them an application was made and would endanger the physical integrity of the applicant or their dependants, or the liberty and security of family members still living in the country of origin. Where the UK, for Gibraltar, examines an application, its standards must be at least equivalent to the EU's on eligibility, content of protection, procedures and reception conditions (paragraph 6). When informed under paragraph 2, Spain's authorities may object to a grant within 14 days; Spain must notify the UK's authorities for Gibraltar if that period is to be extended by up to 14 days. After an objection, the UK's authorities for Gibraltar must not grant protection until they have given full consideration to any information from Spain, and must notify Spain of the final decision and reasons, subject to paragraph 5. No response by the end of the period, or of any extension, counts as positive, and no grant may be made before the end of the period as extended (paragraph 7). Where the UK, for Gibraltar, is responsible, it must take all necessary measures to ensure that an applicant who is not an EU citizen is not permitted to enter, and is prevented from entering, the EU countries until a final decision. Spain's authorities must take the data of applicants under paragraph 1 who are not EU citizens as soon as possible and no later than 72 hours after the escort to the Second Line Checks Area, and send it to Eurodac (the EU's asylum fingerprint database) (paragraph 8). A person granted protection by the UK, for Gibraltar, must be issued a residence permit valid only in Gibraltar. After a final rejection, the UK's authorities for Gibraltar must take all necessary measures to ensure the person is removed from Gibraltar, under rules and safeguards that ensure standards equivalent to Directive 2008/115/EC (paragraph 9). Where the UK, for Gibraltar, is responsible for an application and the applicant has travelled irregularly to an EU country, or to a State that has an agreement with the EU on which State examines an asylum request, the applicant is to be returned to Gibraltar (paragraph 10).

What it pulls in

Article 29 Article 34

Under paragraph 3, a person going through the border checks under Article 29(2) may apply to the UK's competent authorities for Gibraltar or to Spain's. Article 34 is the follow-up action those checks can trigger; paragraph 4 makes it subject to the right to international protection and non-refoulement. The benchmarks for the standards (EU asylum law, Directive 2008/115/EC on return, and Eurodac) are EU law, not this agreement.

Why it matters here

Under paragraphs 1 and 4, and subject to paragraphs 6 to 10, the UK, for Gibraltar, is responsible for applications made in Gibraltar and for those made to its authorities at the border checks; paragraph 6 sets standards at least equivalent to the EU's for those applications. Under paragraph 7, Spain may object within 14 days (extendable by up to 14); the text then requires the UK's authorities for Gibraltar to refrain from granting "until they have given full consideration to any information provided" by Spain. It does not say that Spain's objection prevents a grant. Paragraph 5 applies to "the competent authorities" without naming a side. Under paragraph 8, the UK, for Gibraltar, must take all necessary measures to prevent an applicant who is not an EU citizen from entering the EU countries until a final decision. Under paragraph 10, an applicant for whom the UK, for Gibraltar, is responsible and who has travelled irregularly to an EU country, or to a State with an agreement with the EU on which State examines an asylum request, is to be returned to Gibraltar; paragraph 10 does not mention EU citizens.

The exact words

1.     Subject to paragraphs 6 to 10, where a person makes an application for international protection in Gibraltar, the competent authorities of the United Kingdom, in respect of Gibraltar, shall be responsible for the examination of that application.
2.     Where an application for international protection is made pursuant to paragraph 1, the applicant shall be escorted by the competent authorities of the United Kingdom, in respect of Gibraltar, to the Second Line Checks Area for the purpose of registering the application, subject to paragraph 5. The competent authorities of the United Kingdom, in respect of Gibraltar, shall immediately inform the competent authorities of the Kingdom of Spain, subject to paragraph 5.
3.     Without prejudice to paragraph 1 of this Article, where a person is going through the border checks carried out pursuant to Article 29(2), they may make an application for international protection before the competent authorities of the United Kingdom, in respect of Gibraltar, or before those of the Kingdom of Spain.
4.    Where a person makes an application for international protection before or during the performance of border checks carried out pursuant to Article 29(2), the checks shall be completed.
In the event that border checks trigger the need for follow-up action to be taken as referred to in Article 34, such action shall be taken to the extent that it respects and does not undermine the right to international protection and the principle of non- refoulement.
Where an application for international protection is made pursuant to paragraph 3, the applicant shall be escorted by the competent authorities before which they made the application to the Second Line Checks Area for the purpose of registering the application, subject to paragraph 5.
Where a person makes an application for international protection before the competent authorities of the Kingdom of Spain, the Kingdom of Spain shall be responsible for the examination of that application in accordance with Union and domestic law.
Where a person makes an application for international protection before the competent authorities of the United Kingdom, in respect of Gibraltar, the United Kingdom, in respect of Gibraltar, shall be responsible for the examination of that application in accordance with domestic law, and subject to paragraphs 6 to 10.
5.    For the purpose of examining individual applications and after a final decision on the application has been taken, the competent authorities shall not:
(a)   disclose information regarding individual applications for international protection, or the fact that an application has been made, to the alleged actor or actors of persecution or serious harm;
(b)   obtain any information from the alleged actor or actors of persecution or serious harm in a manner that would result in such actor or actors being directly informed of the fact that an application has been made by the applicant in question, and would jeopardise the physical integrity of the applicant or their dependants, or the liberty and security of their family members still living in the country of origin.
6.    Where the United Kingdom, in respect of Gibraltar, is responsible for the examination of an application for international protection, the application shall be processed in accordance with standards that are at least equivalent to those applicable in the Union with respect to eligibility criteria for and content of international protection, as well as with respect to the procedures applicable to the examination of applications for international protection and reception conditions of applicants.
7.    Where the competent authorities of the Kingdom of Spain are informed of an application for international protection in accordance with paragraph 2, they may inform the competent authorities of the United Kingdom, in respect of Gibraltar, within 14 days of their objection to the granting of international protection by the United Kingdom, in respect of Gibraltar. In that case, the competent authorities of the United Kingdom, in respect of Gibraltar, shall refrain from granting international protection until they have given full consideration to any information provided by the competent authorities of the Kingdom of Spain. The competent authorities of the United Kingdom, in respect of Gibraltar, shall notify the competent authorities of the Kingdom of Spain of the final decision and the reasons therefor, subject to paragraph 5. The competent authorities of the Kingdom of Spain shall notify the competent authorities of the United Kingdom, in respect of Gibraltar, if the period of 14 days referred to in the first subparagraph is to be extended by a maximum of 14 days. The absence of a response by the expiry of the period of 14 days referred to in the first subparagraph or by the expiry of any extension to that initial period of 14 days pursuant to this subparagraph shall be considered a positive response. In any case, the competent authorities of the United Kingdom, in respect of Gibraltar, shall refrain from granting international protection before the end of the period of 14 days referred to in the first subparagraph as extended pursuant to this subparagraph.
8.    Where the United Kingdom, in respect of Gibraltar, is responsible for the examination of an application for international protection, it shall take all necessary measures to ensure that an applicant, other than a Union citizen, is not permitted to enter, and is prevented from entering, the territory of the Member States for the duration of the procedure for international protection and until a final decision is taken on the application.
The competent authorities of the Kingdom of Spain shall as soon as possible and no later than 72 hours after the escorting of the person to the Second Line Checks Area, take the data of persons, other than Union citizens, who have made an application for international protection pursuant to paragraph 1 and transmit that data in the European Asylum Dactyloscopy Database ("Eurodac").
9.    Where a person is granted international protection by the United Kingdom, in respect of Gibraltar, they shall be issued with a residence permit, which shall have territorial validity limited to Gibraltar.
Where a final decision has been taken rejecting an application for international protection, the competent authorities of the United Kingdom, in respect of Gibraltar, shall take all necessary measures to ensure that the person concerned is removed from Gibraltar, in accordance with rules and safeguards that ensure standards equivalent to those laid down in Directive 2008/115/EC.
10.   Where the United Kingdom, in respect of Gibraltar, is responsible for an application of international protection and where the applicant has irregularly travelled to a Member State or a State that has concluded an agreement with the Union on the criteria and mechanisms for establishing the State responsible for examining a request for asylum, the applicant shall be returned to Gibraltar.

Official text Article 53 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title III — Safeguards · Chapter 3 — Police cooperation

Article 54

Information exchange

What it says

The aim is that the competent authorities of the EU countries and of the UK, for Gibraltar, can help each other with relevant information, subject to their domestic law and within their powers, and to the extent this is not provided for in this Chapter or in Chapter 2 of Title V (cooperation with Europol, the EU's police agency) (paragraph 1). The purposes are: preventing, investigating, detecting or prosecuting criminal offences, including the fight against organised crime and illegal trafficking; carrying out criminal penalties; safeguarding against, and preventing, threats to public safety; and preventing and fighting money laundering and terrorist financing. A "competent authority" is a domestic police, customs or other authority competent under domestic law for those purposes (paragraph 2). Information, including on wanted and missing persons and objects, may be requested, or provided spontaneously (without a request). It may be provided subject to the providing authority's domestic law and within its powers (paragraph 3). Information may be requested and provided to the extent that the domestic law of the requesting or providing authority does not require the request or provision to go through judicial authorities (paragraph 4). In urgent cases the providing authority must respond, or provide information spontaneously, as soon as possible (paragraph 5). Under paragraph 6, a requesting authority may seek the providing authority's consent to use the information as evidence in proceedings before a judicial authority (a court or similar body) in its own State. The providing authority may consent, subject to Chapter 6 of Title V (mutual assistance) and its domestic law; the same applies to information provided spontaneously. Where consent is not given, the information "shall not be used for evidential purposes in proceedings before a judicial authority". The providing authority may attach conditions to the use of the information, under domestic law (paragraph 7). An authority may provide any type of information it holds, subject to its domestic law and powers; this may include information from other sources only if onward transfer is permitted under the framework in which it obtained it (paragraph 8). Any appropriate channel may be used, including the Europol secure line, subject to Article 73 (paragraph 9). Without prejudice to paragraph 5, formal communications and notifications follow Article 6(1) (the rule that formal communications made by or sent to Gibraltar's competent authorities go through the UK Foreign, Commonwealth and Development Office, the FCDO, based in the UK), except communications and decisions on urgent operational or logistical matters (paragraph 10).

What it pulls in

Article 6 Article 73

Article 73 is in the Europol chapter and routes communications under the Europol chapter through the UK's national contact point to Europol or the UK's liaison officers at Europol, except in the urgent cases in Article 77(2). Article 6(1) is applied, not disapplied, to formal communications here, with an exception for urgent operational or logistical matters. Chapter 6 of Title V of Part Two is the chapter on mutual assistance, whose conditions apply to consent to use information as evidence.

Why it matters here

Under paragraph 4, information may pass between police, customs or other competent authorities without going through judicial authorities, unless domestic law requires that route. Under paragraph 6, information received may not be used as evidence before a court unless the providing authority consents, and under paragraph 7 that authority may attach conditions. The Article applies in both directions. Article 6(1) applies to formal communications under this Article (paragraph 10), whereas Articles 46 and 50 to 52 disapply it for the exchanges named there.

The exact words

1. The objective of this Article is to ensure that the competent authorities of the Member States and of the United Kingdom, in respect of Gibraltar, are able, subject to the conditions of their domestic law and within the scope of their powers, and to the extent that this is not provided for in this Chapter and in Chapter 2 of Title V of this Part, to assist each other through the provision of relevant information for the purposes of:
(a) prevention, investigation, detection or prosecution of criminal offences, including the fight against organised crime and illegal trafficking;
(b) execution of criminal penalties;
(c) safeguarding against, and prevention of, threats to public safety; and
(d) prevention and combatting of money laundering and the financing of terrorism.
2. For the purposes of this Article, a "competent authority" means a domestic police, customs or other authority that is competent under domestic law to undertake activities for the purposes set out in paragraph 1.
3. Information, including on wanted and missing persons as well as objects, may be requested by a competent authority of the United Kingdom, in respect of Gibraltar, or of a Member State, or provided spontaneously to a competent authority of the United Kingdom, in respect of Gibraltar, or of a Member State. Information may be provided in response to a request or spontaneously, subject to the conditions of the domestic law which applies to the providing competent authority and within the scope of its powers.
4. Information may be requested and provided to the extent that the conditions of the domestic law which applies to the requesting or providing competent authority do not stipulate that the request or provision of information must be made or channelled via judicial authorities.
5. In urgent cases, the providing competent authority shall respond to a request, or provide information spontaneously, as soon as possible.
6. A requesting authority of a Member State or of the United Kingdom, in respect of Gibraltar, may, in accordance with relevant domestic law, at the time of making the request or at a later point in time, seek consent from the providing authority of the United Kingdom, in respect of Gibraltar, or of a Member State for the information to be used for evidential purposes in proceedings before a judicial authority. The providing authority may, subject to the conditions set out in the provisions of Chapter 6 of Title V of this Part and in its domestic law, consent to the information being used for evidential purposes before a judicial authority in a Member State, where the requesting authority is of that Member State, or in the United Kingdom, in respect of Gibraltar, where the requesting authority is of the United Kingdom, in respect of Gibraltar. Equally, where information is provided spontaneously, the providing authority may consent to the information being used for evidential purposes in proceedings before a judicial authority in a Member State, where the information is provided to a competent authority of that Member State, or in the United Kingdom, in respect of Gibraltar, where the information is provided to a competent authority of the United Kingdom, in respect of Gibraltar. Where consent is not given under this paragraph, the information received shall not be used for evidential purposes in proceedings before a judicial authority.
7. The providing authority may, under relevant domestic law, impose conditions on the use of the information provided.
8. A competent authority may provide under this Article any type of information which it holds, subject to the conditions of the domestic law which applies to it and within the scope of its powers. This may include information from other sources, only if onward transfer of that information is permitted in the framework under which it was obtained by the providing competent authority.
9. Information may be provided under this Article via any appropriate communication channel, including the secure communication line for the purpose of providing information through Europol, subject to Article 73.
10. Without prejudice to paragraph 5 of this Article, all formal communications and notifications under this Article shall be performed in line with Article 6(1). This does not include communications and decisions which relate to urgent operational or logistical matters.

Official text Article 54 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 55

Continued surveillance

What it says

The competent authorities of the UK, for Gibraltar, or of Spain who, as part of a criminal investigation, are keeping under surveillance in Spain or in Gibraltar a person presumed to have taken part in an offence listed in Annex 8, or a person who can help identify or trace such a person, may continue that surveillance in Gibraltar or in Spain respectively, "in line with the relevant Schengen acquis" (the body of EU Schengen rules). Administrative arrangements (practical agreements between governments) between the UK, for Gibraltar, and Spain "shall set out" the practical details and operational cooperation.

What it pulls in

Annex 8 lists the offences that qualify. Article 57 requires communication lines for, in particular, the timely passing of information in surveillance and pursuit cases. Article 336(5) says that Titles I to IV of Part Two (and Title II of Part Three and Title III of Part Four) cease to apply from the day the administrative arrangements referred to in Articles 29, 33, 38, 55, 56, 251, 260 and 265 and in the Protocol on Social Security Coordination are suspended or terminated.

Why it matters here

Paragraph 1 applies in both directions: Spain's competent authorities may continue surveillance into Gibraltar, and those of the UK, for Gibraltar, into Spain. It is limited to criminal investigations, to persons presumed to have taken part in an Annex 8 offence or who can help identify or trace such a person, and to action in line with the relevant Schengen rules. The practical details are left to the administrative arrangements under paragraph 2. This Article does not itself set time limits or say how the other side is told.

The exact words

1.    The competent authorities of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain which, as part of a criminal investigation, are keeping under surveillance in the Kingdom of Spain or in Gibraltar, as the case may be, a person who is presumed to have participated in a criminal offence listed in Annex 8 or a person who can assist in identifying or tracing such a person, may continue their surveillance, in line with the relevant Schengen acquis, in Gibraltar or the Kingdom of Spain, respectively.
2.    Administrative arrangements between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall set out the practical modalities concerning the performance of the duties of the competent authorities and operational cooperation aspects relating to the continued surveillance referred to in paragraph 1.

Official text Article 55 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 56

Uninterrupted pursuit

What it says

Officers of the UK, for Gibraltar, or of Spain who are pursuing a person caught in the act of committing, or taking part in, an offence listed in Annex 8 may continue the pursuit in Spain or in Gibraltar respectively, "in line with the relevant Schengen acquis" (the body of EU Schengen rules). The same applies where the person has escaped from provisional custody or while serving a sentence involving deprivation of liberty. Administrative arrangements (practical agreements between governments) between the UK, for Gibraltar, and Spain "shall set out" the practical details and operational cooperation.

What it pulls in

Annex 8 lists the qualifying offences. Article 55 is the matching provision for surveillance; Article 57 provides the communication lines. Article 336(5) says Titles I to IV of Part Two (and other Titles) cease to apply from the day the administrative arrangements referred to in Articles 29, 33, 38, 55, 56, 251, 260 and 265 and in the Protocol on Social Security Coordination are suspended or terminated.

Why it matters here

Paragraph 1 applies in both directions: officers of Spain may continue a pursuit into Gibraltar, and officers of the UK, for Gibraltar, into Spain. The first subparagraph covers a person caught in the act of committing, or taking part in, an Annex 8 offence. The second subparagraph applies "the same" where the person being pursued has escaped from provisional custody or while serving a sentence involving deprivation of liberty; it does not say whether that person must also be linked to an Annex 8 offence. The Article refers to "the relevant Schengen acquis" but does not itself say what pursuing officers may do on the other side; the practical details are left to the administrative arrangements under paragraph 2.

The exact words

1.    Officers of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain who are pursuing an individual caught in the act of committing or of participating in one of the offences listed in Annex 8 may continue pursuit, in line with the relevant Schengen acquis, in Spain or Gibraltar, respectively.
The same shall apply where the person being pursued has escaped from provisional custody or while serving a sentence involving deprivation of liberty.
2.    Administrative arrangements between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall set out the practical modalities concerning the performance of the duties of the competent authorities and operational cooperation aspects relating to the pursuit referred to in paragraph 1.

Official text Article 56 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 57

Communication

What it says

The UK, for Gibraltar, and Spain must install and keep in place communication lines and other direct links for police and customs cooperation between them, in particular for passing information in good time in surveillance and pursuit cases (Articles 55 and 56). They must also consider further ways of improving direct communication between their police and customs services; the details of such arrangements are to be laid down bilaterally (between the two of them).

The exact words

1.    The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall install and keep in place communication lines and other direct links to facilitate police and customs cooperation between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain, in particular for the timely transmission of information for the purposes of continued surveillance and uninterrupted pursuit.
2.    In addition, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall consider further possibilities for enhancing direct communication between their police and customs services. The details of such arrangements shall be laid down bilaterally.

Official text Article 57 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 58

Joint operations

What it says

To step up police cooperation, the competent authorities of the EU and the EU countries, on one side, and of the UK, for Gibraltar, on the other, may introduce joint patrols and other joint operations to maintain public order and security and prevent crime, in which designated officers or other officials from either side take part in operations in the EU countries or in Gibraltar. The EU, for its member countries, and the UK, for Gibraltar, must make declarations naming the competent authorities and setting the conditions and practical aspects, in line with EU law. Those conditions must say, among other things, whether the visiting officers may exercise executive powers, who is responsible for actions of the seconding (sending) side's officers, and which law applies. Any joint operation, including a joint patrol, in an EU country or in Gibraltar must be explicitly authorised in advance by that EU country or by the UK, for Gibraltar, which must also take part in it.

What it pulls in

The declarations are made under Article 68(2) by the date of entry into force and may be modified at any time (Article 68(7)). Articles 59, 60 and 62 hang off this Article: database access during joint operations, protection of visiting officers, and enhanced police checks carried out as joint operations.

Why it matters here

Under paragraph 3, a joint operation in Gibraltar needs the explicit prior authorisation of the UK, for Gibraltar, which must also take part; the same applies to an EU country for operations on its territory. Whether visiting officers may exercise "executive powers" is not decided in this Article; it is left to the declarations under paragraph 2, which Article 68(7) says may be modified at any time. The Article does not define "executive powers".

The exact words

1.    In order to step up police cooperation, the competent authorities of the Union and the Member States, on the one side, and of the United Kingdom, in respect of Gibraltar, on the other side, may, in maintaining public order and security and preventing criminal offences, introduce joint patrols and other joint operations in which designated officers or other officials from either side participate in operations within the Member States or in Gibraltar, as the case may be.
2.    The Union in respect of its Member States and the United Kingdom, in respect of Gibraltar, shall make declarations regarding competent authorities for the purposes of this Article and laying down the conditions for and practical aspects of the cooperation in line with Union law. Such conditions shall inter alia specify whether the designated officers or other officials referred to in paragraph 1 may exercise executive powers, the responsibility for actions committed by the seconding side's officers, as well as the applicable law.
3.    Any joint operation, including where it takes the form of a joint patrol, that takes place within the territory of a Member State or within the territory of Gibraltar shall be explicitly authorised, prior to the joint operation, respectively by that Member State or the United Kingdom, in respect of Gibraltar, who shall also take part in it.

Official text Article 58 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 59

Relevant databases

What it says

During an Article 58 joint operation: the EU must ensure that officers of the UK, for Gibraltar, taking part in an EU country may consult their own relevant domestic and international databases, as permitted by the law applying in Gibraltar; and the UK, for Gibraltar, must ensure that EU country officers taking part in Gibraltar may consult their own relevant national, EU and international databases, as permitted by their domestic law.

What it pulls in

Article 58

The exact words

1.    The Union shall ensure that the designated officers or other officials of the United Kingdom, in respect of Gibraltar, participating in joint operations as referred to in Article 58, may consult their own relevant domestic and international databases, as permitted under the law of the United Kingdom, in respect of Gibraltar, during a joint operation in a Member State.
2.    The United Kingdom, in respect of Gibraltar, shall ensure that officers of Member States participating in joint operations as referred to in Article 58, may consult their own relevant national, Union and international databases, as permitted under their domestic law, during a joint operation in Gibraltar.

Official text Article 59 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 60

Protection and assistance during joint operation

What it says

The EU countries taking part in an Article 58 joint operation, and the UK, for Gibraltar, must give each other's officers taking part in that operation on their territory the same protection and assistance in the course of their duties as they give their own officers.

What it pulls in

Article 58

The exact words

The Member States participating in a joint operation and the United Kingdom, in respect of Gibraltar, shall be required to provide each other's officers participating in that joint operation within their territory in accordance with Article 58 with the same protection and assistance in the course of those officers' duties as for their own officers.

Official text Article 60 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 61

Passenger name record data

What it says

The UK, for Gibraltar, must ensure that carriers transfer passenger name record (PNR) data (booking details held on passengers) for flights arriving in Gibraltar to Spain's competent authorities. The transfers must comply with Directive (EU) 2016/681 (the EU PNR Directive). Article 19 also applies.

What it pulls in

Article 19 is applied to this Article by name. It requires the UK, for Gibraltar, to have in place in its domestic law, and effectively apply, the same provisions as the EU acts listed, and sets a procedure for later EU acts. Directive (EU) 2016/681 is EU law, not part of this agreement.

Why it matters here

The duty covers PNR data on "flights arriving in Gibraltar"; the Article does not limit it by the passenger's nationality or residence. The Article provides for transfer to Spain's competent authorities; it does not provide for transfer in the other direction. The rules on the data come from Directive (EU) 2016/681, with Article 19 applied.

The exact words

The United Kingdom, in respect of Gibraltar, shall ensure that carriers transfer passenger name record ("PNR") data concerning flights arriving in Gibraltar to the competent authorities of the Kingdom of Spain. Such transfers shall comply with the requirements of Directive (EU) 2016/681 of the European Parliament and of the Council1.
Article 19 shall apply.

1 Directive (EU) 2016/681 of the European Parliament and of the Council of 27 April 2016 on the use of passenger name record (PNR) data for the prevention, detection, investigation and prosecution of terrorist offences and serious crime (OJ EU L 119, 4.5.2016, p. 132, ELI: http://data.europa.eu/eli/dir/2016/681/oj).

Official text Article 61 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 62

Enhanced police checks

What it says

Where necessary, on the basis of a risk assessment, to prevent criminal offences and irregular migration, the competent authorities of the UK, for Gibraltar, must carry out enhanced police checks in Gibraltar, and those of Spain in the contiguous frontier zone (defined in Article 3(1)(g) as the municipalities of the Mancomunidad de Municipios del Campo de Gibraltar, in Spain). These checks may take the form of joint operations under Article 58. The Article does not say who carries out the risk assessment.

What it pulls in

Article 58

Article 58 supplies the joint-operations framework, including explicit prior authorisation by, and participation of, the side on whose territory the operation takes place. Article 3(1)(g) defines the contiguous frontier zone.

Why it matters here

Under paragraph 1, the checks by the competent authorities of the UK, for Gibraltar, are in Gibraltar and those by Spain's are in the contiguous frontier zone. Under paragraph 2 they may be joint operations, and Article 58(3) then requires explicit prior authorisation by the UK, for Gibraltar, for any joint operation in Gibraltar, with its participation. The Article does not define "enhanced police checks".

The exact words

1.    Where necessary, on the basis of a risk assessment, in order to prevent criminal offences and irregular migration, the competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain shall perform enhanced police checks in Gibraltar and in the contiguous frontier zone, respectively.
2.    Enhanced police checks as referred to in paragraph 1 of this Article may take the form of joint operations in accordance with Article 58.

Official text Article 62 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 63

Applicable provisions of Union law

What it says

The EU laws listed in Annex 9 apply to the UK, for Gibraltar, and in Gibraltar. Article 19 also applies (it requires the UK, for Gibraltar, to have the same provisions in its domestic law and apply them, and sets a procedure for later EU acts).

What it pulls in

Article 94 Article 95 Article 96

The exact words

The provisions of Union law listed in Annex 9 shall apply to the United Kingdom, in respect of Gibraltar, and in Gibraltar.
Article 19 shall apply.

Official text Article 63 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title IV — Implementation, application, evaluation and enforcement

Article 64

Schengen evaluations

What it says

The UK, for Gibraltar, must admit EU and EU-country representatives, and experts named by EU agencies, who are evaluating how Spain applies the Schengen rules under this Part. It must assist them and make their tasks easier, as set out in Council Regulation (EU) 2022/922, "including, but not limited to", visiting and inspecting infrastructure located in Gibraltar. Spain must inform the UK, for Gibraltar, as soon as it receives notice of such a visit under Article 19(3) and (4) of that Regulation.

What it pulls in

No Articles of this agreement by number; the Article 19 cited is in Council Regulation (EU) 2022/922, the Schengen evaluation mechanism, not this treaty. Article 65 is the treaty's own evaluation of how this Part is implemented.

Why it matters here

The evaluations named are of Spain's application of the Schengen rules under this Part. The duty on the UK, for Gibraltar, is to admit and assist the evaluators; the tasks are those set out in Regulation (EU) 2022/922, and the Article's mention of infrastructure in Gibraltar is "including, but not limited to". Spain's duty is to pass on the notice "as soon as it receives" it; how much notice Spain itself receives is a matter for the Regulation.

The exact words

The United Kingdom, in respect of Gibraltar, shall admit Union and Member State representatives and experts designated by Union agencies conducting evaluations of the application of the Schengen acquis by the Kingdom of Spain pursuant to this Part. The United Kingdom, in respect of Gibraltar, shall assist and facilitate such representatives to exercise their tasks, as set out in Council Regulation (EU) 2022/922¹ including, but not limited to, visiting and inspecting infrastructure located in Gibraltar.
The Kingdom of Spain shall, as soon as it receives a notification for such visits pursuant to Article 19(3) and (4) of Regulation (EU) 2022/922, inform the United Kingdom, in respect of Gibraltar.

1 Council Regulation (EU) 2022/922 of 9 June 2022 on the establishment and operation of an evaluation and monitoring mechanism to verify the application of the Schengen acquis, and repealing Regulation (EU) No 1053/2013 (OJ EU L 160, 15.6.2022, p. 1, ELI: http://data.europa.eu/eli/reg/2022/922/oj).

Official text Article 64 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 65

Evaluation of the implementation of this Part

What it says

The EU-UK treaty committee on the circulation of persons (a joint committee of representatives of the EU and of the UK, for Gibraltar, set up by Article 23) must complete an evaluation of how this Part (circulation of persons) has been implemented, including the administrative arrangements referred to in Article 33(6), no later than 4 years after this Part comes into force. By then it must, after consultations, send a report to the Cooperation Council (a joint body of representatives of the EU and of the UK, for Gibraltar, set up by Article 22). The report must include an assessment of those administrative arrangements and must set out the common assessment of the Parties' representatives or, as an alternative, the assessment of each Party's representatives.

What it pulls in

Article 33

Article 33(6) is where the administrative arrangements under review are referred to. Under Article 66, once this evaluation is complete, the EU (including at Spain's request) or the UK may terminate the agreement on notice. Under Article 336(2), the Parties may agree to apply the agreement provisionally before it enters into force, provided that, among other things, they have first notified each other that the administrative arrangements referred to in Articles 29, 33, 38, 55, 56, 251, 260 and 265 and in the Protocol on Social Security Coordination are in effect and fully implemented.

Why it matters here

The deadline is "at the latest 4 years after this Part comes into force". The text does not give a calendar date. Article 336(4) says that during provisional application, references to "the date of entry into force of this Agreement" are read as the date provisional application began; Article 65 uses the different words "this Part comes into force". The report may set out a common assessment or each Party's assessment. Under Article 66(1), after the evaluation is completed, the EU (including at Spain's request) or the UK may terminate the agreement by written notice; it then ends on the first day of the twelfth month after the notice.

The exact words

The Specialised Committee on the Circulation of Persons shall complete an evaluation of the implementation of this Part, including the administrative arrangements referred to in Article 33(6), at the latest 4 years after this Part comes into force. By that time, the Specialised Committee on the Circulation of Persons shall, following consultations, address a report on the evaluation to the Cooperation Council. That report shall include an assessment of the administrative arrangements referred to in Article 33(6) and shall set out the common assessment of the representatives of the Parties or, in the alternative, the assessment of the representatives of each Party.

Official text Article 65 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 66

Termination of this Agreement after the evaluation of the implementation of this Part

What it says

Once the Article 65 evaluation is complete, either the EU — including at the request of Spain — or the UK may terminate the agreement by written notice through diplomatic channels, without prejudice to the general termination clause in Article 334. The agreement and any supplementing agreement cease to be in force on the first day of the twelfth month after the notice. Where Spain has asked the EU to terminate, the EU must take the necessary steps under its internal procedures "with a view to terminating" the agreement.

What it pulls in

Article 65 Article 334

Article 65 is the four-year evaluation whose completion opens this route. Article 334 is the general termination provision that sits alongside and is not displaced. Supplementing agreements are defined in Article 4 and fall with the main text.

Why it matters here

Under paragraph 1, termination is by the EU or the UK; Spain may request the EU to terminate, and under paragraph 2 the EU must then take the necessary steps under its internal procedures "with a view to terminating" the agreement. The route is available "Following completion of the evaluation referred to in Article 65". Article 334 separately allows either Party to terminate by written notice, with the same timing: the treaty ends on the first day of the twelfth month after the notice. In the Concordat, the UK Government says it will exercise its powers under Article 66 or Article 334 "only following full consultation with the Government of Gibraltar", and will not, "other than in the most exceptional circumstances", take steps to terminate unless termination is supported by a motion of at least three-quarters of all Members of the Gibraltar Parliament or a simple majority of votes cast in a referendum. The Declaration of the Council and of the European Commission of 31 March 2026 says any EU measure in implementing the agreement, including termination, "will require a prior agreement of the Kingdom of Spain". It adds that this is "without prejudice to the competences of the Union and the prerogatives of the institutions".

The exact words

1.    Following completion of the evaluation referred to in Article 65 and without prejudice to Article 334, the Union, including at the request of the Kingdom of Spain, and the United Kingdom may terminate this Agreement by written notification through diplomatic channels. This Agreement and any supplementing agreement shall cease to be in force on the first day of the twelfth month following the date of notification.
2.    Where the Kingdom of Spain has requested the Union to terminate this Agreement, in accordance with paragraph 1, the Union shall take the necessary steps in accordance with its internal procedures, with a view to terminating this Agreement.

Official text Article 66 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 67

Suspension of obligations

What it says

Despite Article 334, and fully respecting each Party's responsibilities for law and order, internal security and managing its section of the external borders, either Party (the EU, or the UK for Gibraltar) may, after consultations with the other, temporarily suspend the implementation of its obligations under Titles I to V of this Part in two cases: serious non-respect of commitments under this Part; or where that Party considers it is exposed to a serious and persistent threat to internal security because there are no controls between the EU and Gibraltar. "The Union will take the opinion of the Kingdom of Spain duly into account." A Party that intends to suspend must notify the other without delay through the Cooperation Council, stating the intended period. The suspension takes effect "on the eighth day of the notification" or a later date given in it. On that basis, the EU countries and the UK, for Gibraltar, "shall reinstate border control between the Union and Gibraltar".

What it pulls in

Article 334

Article 334 is the general termination provision; this Article applies notwithstanding it. Titles I to V of Part Two are: general principles and objectives; border crossing; safeguards (residence, international protection, police cooperation); implementation, application, evaluation and enforcement; and law enforcement and judicial cooperation. Title VI of Part Two (anti-money laundering) is not listed. Article 336(5) is a separate rule: listed Titles cease to apply if the administrative arrangements named there are suspended or terminated.

Why it matters here

Either Party may suspend. The second ground turns on the suspending Party's own view ("where either Party considers") and does not require a breach. Consultations are required before suspending; the Article does not require the other Party's agreement. The text says suspension takes effect "on the eighth day of the notification" and does not say more plainly how that day is counted. In the Concordat, the UK Government says it will exercise its powers on suspension under Article 67 only "following full consultation with the Government of Gibraltar and will take its opinion duly into account". The Declaration of the Council and of the European Commission of 31 March 2026 says any EU measure in implementing the agreement, including "suspension of application of all or parts of the Agreement", "will require a prior agreement of the Kingdom of Spain". It adds that this is "without prejudice to the competences of the Union and the prerogatives of the institutions".

The exact words

1.    Notwithstanding Article 334, and with full respect for the exercise of the responsibilities incumbent upon the Parties with regard to law and order, the safeguarding of internal security and the management of their section of the external borders, in the event of serious non-respect of commitments under this Part, or where either Party considers that it is exposed to a serious and persistent threat to internal security due to the absence of controls between the Union and Gibraltar, either Party, after consultations with each other, may temporarily suspend the implementation of its obligations under Titles I to V of this Part. The Union will take the opinion of the Kingdom of Spain duly into account.
2.    Where either Party intends to suspend its obligations in accordance with paragraph 1, it shall without delay notify the other Party through the Cooperation Council. Such notification shall indicate the period for which the Party intends the temporary suspension of its obligations to apply. The temporary suspension of the Party's obligations shall take effect on the eighth day of the notification or on any later date as specified therein. On this basis, the Member States and the United Kingdom, in respect of Gibraltar, shall reinstate border control between the Union and Gibraltar.

Official text Article 67 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 68

Notifications, declarations, reservations and designations

What it says

This Article sets when notifications, declarations and designations under Part Two are made. By the date of entry into force: Spain and the UK, for Gibraltar, make the notifications and designations under Articles 50(9) and 51(10) (residence-permit authorities); the EU, for its member countries, and the UK, for Gibraltar, make the declarations under Article 58(2) (joint operations); the EU and the UK, for Gibraltar, make any notifications under Articles 121(2), 122(2) and 130(4) (in the surrender chapter); the UK, for Gibraltar, tells the EU its authorities under Articles 74, 90, 117, 142(4) and 182(1); and the EU tells the UK the matching authorities for its member countries and the EU bodies under Articles 153 and 182. Paragraph 4 begins "To the extent that such notification has not been made" by entry into force: notifications may then be made as soon as possible and at the latest two months after; in that interim period, an EU country or the UK, for Gibraltar, for which no notification under Articles 121(2), 122(2) and 130(4) has been made, and which has not indicated that none is to be made, may act as if it had been made (for Article 122(2), only so far as compatible with the criteria for making one). By the time of signature, the EU, acting for any of its member countries, may notify the UK that obligations under provisions of Chapter 5 of Title V (surrender) named in the notification will not apply to the EU in relation to that EU country, until the EU notifies the UK in the EU-UK treaty committee on the circulation of persons that the EU country's constitutional requirements for applying them have been met. The notifications listed in paragraphs 6, 7, 8 and 13 may be made, modified or withdrawn at any time, as each paragraph says. The EU must say which of its member countries each notification or declaration applies to, or that it makes it on its own behalf (paragraph 11). The EU, the UK, for Gibraltar, and Spain may notify more than one authority under paragraphs 2, 9 and 10, and may limit such notifications to particular purposes (paragraph 12). All of them go through the mechanism under Article 6 (formal communications through the UK Foreign, Commonwealth and Development Office).

What it pulls in

Twenty-three Articles are cited, all but Article 6 in Part Two. Article 58(2) declarations cover, among other things, whether visiting officers may exercise executive powers. Article 122(2) allows a notification that a side's own nationals will not be surrendered, or only under conditions. Article 6 is the mechanism for every notification listed here; Articles 50 and 51 disapply Article 6(1) for the objection and withdrawal steps named in them.

Why it matters here

Paragraph 4 allows some notifications up to two months after entry into force; under Article 336(4), during provisional application, entry into force means the date provisional application began. The notifications covered include those under Article 122(2): the UK, for Gibraltar, and the EU, for any of its member countries, may each notify that the UK's or that EU country's own nationals will not be surrendered, or will be surrendered only under specified conditions. Under paragraph 7, the Article 58(2) declarations, which cover executive powers of visiting officers, may be modified at any time. Under paragraph 14, all notifications under this Article go through the Article 6 mechanism. The text of the agreement does not show which notifications have been made.

The exact words

1.    By the date of the entry into force of this Agreement, the Kingdom of Spain and the United Kingdom, in respect of Gibraltar, shall make the notifications and designations provided for in Articles 50(9) and 51(10).
2.    By that same date, the Union in respect of the Member States, and the United Kingdom, in respect of Gibraltar, shall make declarations referred to in Article 58(2).
3.    By the date of the entry into force of this Agreement, the Union and the United Kingdom, in respect of Gibraltar, shall make any of the notifications provided for in Article 121(2), Article 122(2) and Article 130(4).
4.    To the extent that such notification has not been made, at the point in time referred to in paragraph 1, notifications may be made as soon as possible and at the latest two months after the entry into force of this Agreement.
During that interim period, any Member State or the United Kingdom, in respect of Gibraltar, in relation to which no notification provided for in Articles 121(2), 122(2) and 130(4) has been made, and which has not been the subject of an indication that no such notification is to be made, may avail itself of the possibilities provided for in that Article as if such a notification had been made in respect of that Member State or the United Kingdom, in respect of Gibraltar. In the case of Article 122(2), a Member State or the United Kingdom, in respect of Gibraltar, may only avail itself of the possibilities provided for in that Article to the extent that to do so is compatible with the criteria for making a notification.
5.    By the time of signature of this Agreement, the Union, acting on behalf of any of its Member States, may notify the United Kingdom that the obligations arising from certain provisions of Chapter 5 of Title V of this Part, as specified in the notification, will not apply to the Union in relation to that Member State until the Union notifies the United Kingdom in the Specialised Committee on the Circulation of Persons that the relevant constitutional requirements for the application of those provisions in that Member State have been fulfilled.
6.    The notifications provided for in the following provisions may be made at any time:
(a)   Article 118(4);
(b)   Article 124(1);
(c)   Article 125(3);
(d)   Article 144(1) and (2);
(e)   Article 145(1) and (2);
(f)   Article 165(4);
(g)   Article 166(5);
(h)   Article 167(5);
(i)   Article 176(2); and
(j)   Article 184(3) and (8).
7.    The notifications and declarations provided for in the following provisions may be modified at any time:
(a)   Article 58(2);
(b)   Article 124(1);
(c)   Article 125(3); and
(d)   Article 184(3) and (8).
8.    The notifications provided for in the following provisions may be withdrawn at any time:
(a)   Article 121(2);
(b)   Article 122(2);
(c)   Article 124(1);
(d)   Article 130(4);
(e)   Article 165(4);
(f)   Article 166(5); and
(g)   Article 167(5).
9.    By the date of entry into force of this Agreement, the United Kingdom, in respect of Gibraltar, shall notify the Union of the identity of the following authorities:
(a)   the authority considered as the competent authority for the purposes of Chapter 2 of Title V of this Part, as referred to in point (a) of Article 74, and a short description of its competences;
(b)   the authority considered as the competent authority for the purposes of Chapter 3 of Title V of this Part, as referred to in point (d) of Article 90, and a short description of its competences;
(c)   the authority competent by virtue of the domestic law of the United Kingdom, in respect of Gibraltar, to execute an arrest warrant as referred to in point (b) of Article 117;
(d)   the authority competent by virtue of the domestic law of the United Kingdom, in respect of Gibraltar, to issue an arrest warrant as referred to in point (c) of Article 117;
(e)   the authority notified under Article 142(4); and
(f)   the central authority notified under Article 182(1).
10.   By the date of entry into force of this Agreement, the Union shall, on its behalf or on behalf of its Member States, as the case may be, notify the United Kingdom of the identity of the following authorities:
(a)   the authority competent by virtue of the domestic law of each Member State to execute an arrest warrant as referred to in point (b) of Article 117;
(b)   the authority competent by virtue of the domestic law of each Member State to issue an arrest warrant as referred to in point (c) of Article 117;
(c)   the authority for each Member State notified under Article 142(4);
(d)   the Union body referred to in Article 153;
(e)   the central authority for each Member State notified under Article 182(1); and
(f)   any Union body designated under the first sentence of Article 182(2) and whether it is also designated as a central authority under the last sentence of that paragraph.
11.   Where the Union makes a notification or declaration referred to in this Article, it shall indicate to which of its Member States the notification or declaration applies or whether it is making the notification or declaration on its own behalf.
12.     The Union, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain may notify more than one authority with respect to paragraphs 2, 9 and 10, as the case may be, and may limit such notifications for particular purposes only.
13.     The notifications referred to in paragraphs 9 and 10 may be modified at any time.
14.     All notifications, declarations, reservations and designations referred to in this Article shall be made through the mechanism established in accordance with Article 6.

Official text Article 68 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 69

Security exception

What it says

Nothing in Titles I to IV of Part Two prevents the Parties (the EU and the UK, for Gibraltar) or the EU countries from taking measures necessary to safeguard their national security.

The exact words

Nothing in Titles I to IV of this Part shall prevent the Parties or the Member States from taking measures necessary to safeguard their national security.

Official text Article 69 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title V — Law enforcement and judicial cooperation · Chapter 1 — Objective and scope

Article 70

Objective

What it says

This Title provides for law enforcement and judicial cooperation between the EU countries and EU institutions, bodies, offices and agencies on one side, and the UK, for Gibraltar, on the other, on preventing, investigating, detecting and prosecuting crime and preventing and fighting money laundering and terrorist financing. It applies only to cooperation in criminal matters taking place exclusively between the EU and the EU countries on one side and the UK, for Gibraltar, on the other. It does not apply between EU countries, or between EU countries and EU bodies, or to authorities responsible for national security when acting in that field.

The exact words

1.      The objective of this Title is to provide for law enforcement and judicial cooperation between the Member States and Union institutions, bodies, offices and agencies, on the one side, and the United Kingdom, in respect of Gibraltar, on the other side, in relation to the prevention, investigation, detection and prosecution of criminal offences and the prevention of and fight against money laundering and financing of terrorism.
2.       This Title only applies to law enforcement and judicial cooperation in criminal matters taking place exclusively between the Union and the Member States, on the one side, and the United Kingdom, in respect of Gibraltar, on the other side. It does not apply to situations arising between the Member States, or between Member States and Union institutions, bodies, offices and agencies, nor does it apply to the activities of authorities with responsibilities for safeguarding national security when acting in that field.

Official text Article 70 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 71

Scope of cooperation where a Member State no longer participates in analogous measures under Union law

What it says

If an EU country stops taking part in, or having rights under, EU rules on law enforcement and judicial cooperation in criminal matters that are similar to provisions of this Title, the UK, for Gibraltar, may notify the EU in writing that it intends to stop operating the matching provisions of this Title towards that EU country. The notice takes effect on the date it names, which cannot be earlier than the day the EU country stops taking part. If notice is given, the EU-UK treaty committee on the circulation of persons (a joint committee of representatives of the EU and of the UK, for Gibraltar, set up by Article 23) meets to decide what is needed to bring to an appropriate end any cooperation already started that is affected. In any event, the Parties must keep the level of protection under which personal data obtained before the cessation was transferred. The EU must notify the UK, for Gibraltar, in writing through diplomatic channels of the date the EU country is to resume; the provisions apply again on that date or, if later, on the first day of the month after the notification. The EU must also inform the UK, for Gibraltar, when an EU country stops taking part.

What it pulls in

No Article by number. The EU-UK treaty committee on the circulation of persons is the joint EU–UK committee set up by Article 23; it may also amend the Europol and Eurojust crime lists (Articles 75 and 92).

Why it matters here

Under paragraph 2, the UK, for Gibraltar, "may notify"; the text does not make the cessation automatic. Under paragraph 3 the notice cannot take effect before the EU country stops taking part. Under paragraph 4, the Parties must keep the level of protection for personal data already obtained.

The exact words

1. This Article applies if a Member State ceases to participate in, or enjoy rights under, provisions of Union law relating to law enforcement and judicial cooperation in criminal matters analogous to any of the relevant provisions of this Title.
2. The United Kingdom, in respect of Gibraltar, may notify the Union in writing of its intention to cease to operate the relevant provisions of this Title in relation to that Member State.
3. A notification given under paragraph 2 takes effect on the date specified therein, which shall be no earlier than the date on which the Member State ceases to participate in, or to enjoy rights under, the provisions of Union law referred to in paragraph 1.
4. If the United Kingdom, in respect of Gibraltar, gives notification under this Article of its intention to cease to apply the relevant provisions of this Title, the Specialised Committee on the Circulation of Persons shall meet to decide what measures are needed to ensure that any cooperation initiated under this Title that is affected by the cessation is concluded in an appropriate manner. In any event, with regard to all personal data obtained through cooperation under the relevant provisions of this Title before they cease to be applied, the Parties shall ensure that the level of protection under which the personal data were transferred is maintained after the cessation takes effect.
5. The Union shall notify the United Kingdom, in respect of Gibraltar, in writing, through diplomatic channels, of the date on which the Member State is to resume its participation in, or the enjoyment of rights under, the provisions of Union law in question. The application of the relevant provisions of this Title shall be reinstated on that date or, if later, on the first day of the month following the day on which that notification has been given.
6. To facilitate the application of this Article, the Union shall inform the United Kingdom, in respect of Gibraltar, when a Member State ceases to participate in, or enjoy rights under, provisions of Union law relating to law enforcement and judicial cooperation in criminal matters analogous to the relevant provisions of this Title.

Official text Article 71 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title V · Chapter 2 — Cooperation with Europol

Article 72

Objective

What it says

This Chapter aims to set up cooperative relations between Europol (the EU's police agency) and the UK's competent authorities for Gibraltar. The aim is to support and strengthen action by the EU countries and the UK, for Gibraltar, and their cooperation with each other, in preventing and combating serious crime, terrorism and forms of crime which affect a common interest covered by an EU policy, as referred to in Article 75.

What it pulls in

Article 75

The exact words

The objective of this Chapter is to establish cooperative relations between Europol and the competent authorities of the United Kingdom, in respect of Gibraltar, in order to support and strengthen the action by the Member States and the United Kingdom, in respect of Gibraltar, as well as their mutual cooperation in preventing and combatting serious crime, terrorism and forms of crime which affect a common interest covered by a Union policy, as referred to in Article 75.

Official text Article 72 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 73

Communication

What it says

All communications and notifications under the Europol Chapter go through the UK's national contact point to Europol (Article 77(1)) or the UK's liaison officers seconded to Europol (Article 77(4)), except where Article 77(2) applies: direct exchange in urgent cases, where both Europol and the relevant competent authority of the UK, for Gibraltar, consider it appropriate.

What it pulls in

Article 77

The exact words

All communications and notifications referred to in this Chapter shall be performed through the national contact point of the United Kingdom to Europol, as referred to in Article 77(1), or liaison officers seconded by the United Kingdom to Europol, as referred to in Article 77(4), except where Article 77(2) applies.

Official text Article 73 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 74

Definitions

What it says

Two definitions for this Chapter. (a) "Competent authority" means, for the EU, Europol, and for the UK, for Gibraltar, a domestic law enforcement authority responsible under domestic law for preventing and combating criminal offences in Gibraltar. (b) "Europol" means the European Union Agency for Law Enforcement Cooperation, set up under Regulation (EU) 2016/794 (the "Europol Regulation").

The exact words

For the purposes of this Chapter, the following definitions apply:
(a)   "competent authority" means, for the Union, Europol and, for the United Kingdom, in respect of Gibraltar, a domestic law enforcement authority, responsible under domestic law for preventing and combatting criminal offences in Gibraltar;
(b)   "Europol" means the European Union Agency for Law Enforcement Cooperation, set up under Regulation (EU) 2016/794 of the European Parliament and of the Council1 (the "Europol Regulation").

1 Regulation (EU) 2016/794 of the European Parliament and of the Council of 11 May 2016 on the European Union Agency for Law Enforcement Cooperation (Europol) and replacing and repealing Council Decisions 2009/371/JHA, 2009/934/JHA, 2009/935/JHA, 2009/936/JHA and 2009/968/JHA (OJ EU L 135, 24.5.2016, p. 53, ELI: http://data.europa.eu/eli/reg/2016/794/oj).

Official text Article 74 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 75

Forms of crime

What it says

Cooperation with Europol covers the forms of crime within Europol's competence, as listed in Annex 10, plus related offences — crimes committed to obtain the means of committing those crimes, to help carry them out, or to escape punishment for them. If EU law changes the list of crimes Europol is competent for, the EU-UK treaty committee on the circulation of persons may, on a proposal from the EU, amend Annex 10 to match, from the date the change takes effect in EU law.

What it pulls in

Annex 10 holds the list itself. Article 72 uses this Article to define the crimes the Chapter is aimed at, and Article 92 is the equivalent for Eurojust (Annex 11).

Why it matters here

Paragraph 1 ties the cooperation to the forms of crime in Annex 10 and related offences. Under paragraph 3, Annex 10 may be amended by the EU-UK treaty committee on the circulation of persons (a joint EU–UK committee set up by Article 23) where EU law changes the list of crimes Europol is competent for, on a proposal from the EU, from the date that change takes effect. Article 24(2) says such committees decide by mutual consent. Annex 10 may therefore differ from its original text after an amendment.

The exact words

1.    The cooperation established under this Chapter relates to the forms of crime within Europol's competence, as listed in Annex 10, including related criminal offences.
2.    Related criminal offences are criminal offences committed in order to procure the means of committing the forms of crime referred to in paragraph 1, criminal offences committed in order to facilitate or carry out such crimes, and criminal offences committed to ensure impunity for such crimes.
3.    Where the list of forms of crime for which Europol is competent under Union law is changed, the Specialised Committee on the Circulation of Persons may, upon a proposal from the Union, amend Annex 10 accordingly from the date when the change to Europol's competence enters into effect.

Official text Article 75 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 76

Scope of cooperation

What it says

In addition to exchanging personal data under the conditions in this Chapter and in line with Europol's tasks under the Europol Regulation, the cooperation may "in particular" include: (a) exchanging information such as specialist knowledge; (b) general situation reports; (c) results of strategic analysis; (d) information on criminal investigation procedures; (e) information on crime prevention methods; (f) taking part in training activities; and (g) advice and support in individual criminal investigations, and operational cooperation.

The exact words

The cooperation may, in addition to the exchange of personal data under the conditions laid down in this Chapter and in accordance with the tasks of Europol as defined in the Europol Regulation, in particular include:
(a)   the exchange of information such as specialist knowledge;
(b)   general situation reports;
(c)   results of strategic analysis;
(d)   information on criminal investigation procedures;
(e)   information on crime prevention methods;
(f)   participation in training activities; and
(g)   the provision of advice and support in individual criminal investigations as well as operational cooperation.

Official text Article 76 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 77

National contact point and liaison officers

What it says

The UK's national contact point to Europol, designated under Article 568(1) of the Trade and Cooperation Agreement (the 2020 EU–UK agreement), is the central point of contact between Europol and the UK's competent authorities for Gibraltar. Information and notifications pass between Europol and that contact point, except where direct exchange is necessary in urgent cases and both Europol and the relevant authority for Gibraltar consider it appropriate. The contact point is also the central point for review, correction and deletion of personal data. Liaison officers seconded by the UK to Europol, and a liaison officer seconded by Europol to the UK, may also help with cooperation for Gibraltar, and the UK must ensure they have "speedy access to the relevant domestic databases" for Gibraltar that they need for their tasks. Their tasks, rights, obligations and costs are governed by working arrangements under Article 86. The liaison officers responsible for Gibraltar and representatives of the UK's competent authorities for Gibraltar may be invited to operational meetings, and EU country and third-country liaison officers and authorities, Europol staff and others may attend meetings they organise.

What it pulls in

Article 86

Article 86 provides for working and administrative arrangements between Europol and the UK's competent authorities, or for existing UK arrangements with Europol under the Trade and Cooperation Agreement to also apply in respect of Gibraltar. Article 73 routes communications under the Chapter through this contact point or the UK's liaison officers, except in the urgent cases in Article 77(2).

Why it matters here

Under paragraphs 1 and 2, the central channel between Europol and the competent authorities for Gibraltar is the UK's national contact point; direct exchange is the exception, for urgent cases that both Europol and the relevant authority consider appropriate. Under paragraph 5, the UK must ensure that the liaison officers in paragraph 4 (UK liaison officers at Europol and a liaison officer seconded by Europol to the UK) have speedy access to the relevant domestic databases for Gibraltar that they need for their tasks.

The exact words

1. The national contact point of the United Kingdom to Europol, designated pursuant to Article 568(1) of the Trade and Cooperation Agreement, shall act as the central point of contact between Europol and the competent authorities of the United Kingdom, in respect of Gibraltar.
2. The exchange of information and notifications between Europol and the competent authorities of the United Kingdom, in respect of Gibraltar, shall, except where direct exchange of information is necessary in urgent cases and is considered appropriate by both Europol and the relevant competent authority of the United Kingdom, in respect of Gibraltar, take place between Europol and the national contact point referred to in paragraph 1.
3. The national contact point referred to in paragraph 1 shall also be the central point of contact in respect of review, correction and deletion of personal data.
4. Liaison officers seconded by the United Kingdom to Europol, pursuant to Article 568(4) of the Trade and Cooperation Agreement, may also facilitate the cooperation established under this Chapter with regard to the United Kingdom, in respect of Gibraltar. A liaison officer seconded by Europol to the United Kingdom may also facilitate the cooperation with regard to the United Kingdom, in respect of Gibraltar.
5. The United Kingdom shall ensure that the liaison officers referred to in paragraph 4 have speedy access to the relevant domestic databases of the United Kingdom, in respect of Gibraltar, that are necessary for them to fulfil their tasks.
6. The details of the tasks of the liaison officers responsible for Gibraltar, as referred to in paragraph 4 of this Article, their rights and obligations and the costs involved shall be governed by working arrangements concluded between Europol and the competent authorities of the United Kingdom, in respect of Gibraltar, as referred to in Article 86.
7. The liaison officers responsible for Gibraltar, as referred to in paragraph 4, and representatives of the competent authorities of the United Kingdom, in respect of Gibraltar, may be invited to operational meetings. Member State liaison officers and third-country liaison officers, representatives of competent authorities from the Member States and third countries, Europol staff and other stakeholders may attend meetings organised by the liaison officers responsible for Gibraltar, as referred to in paragraph 4, or the competent authorities of the United Kingdom, in respect of Gibraltar.

Official text Article 77 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 78

Exchanges of information

What it says

The "competent authorities" here are Europol and, for Gibraltar, the law enforcement authority responsible under domestic law for preventing and combating crime in Gibraltar (Article 74(a)). Information they exchange must comply with the objective and rules of this Chapter. Personal data may be processed only for the specific purposes in paragraph 2. The authority sending personal data must clearly state the purpose or purposes, at the latest when it sends the data. For transfers to Europol, the purpose must be stated in line with the purposes set out in the Europol Regulation. If the sender has not stated a purpose, the receiving authority, in agreement with the sender, must process the data to work out whether it is relevant and for what purpose it is to be processed further. Data may be used for a different purpose only if the sender authorises it. The receiving authority must give an undertaking that it will process the data only for the purpose it was sent for. The data must be deleted as soon as it is no longer needed for that purpose. Europol and the United Kingdom's competent authorities for Gibraltar must decide, without undue delay and no later than six months after receiving the data, whether and how far the data is needed for that purpose, and tell the sender.

What it pulls in

Article 79 lets the sender attach restrictions. Article 80 adds safeguards for data about victims, witnesses and people under 18. Article 87 requires each side to publish a document on how this data is processed and how people can exercise their rights, and to adopt practical arrangements on enforcement.

Why it matters here

The Article sets three limits on personal data passed between Europol and Gibraltar's competent authority, in either direction: a purpose stated at the time of transfer (paragraph 2), deletion once the data is no longer needed for that purpose (paragraph 3), and a decision within six months of receipt on whether the data is needed (paragraph 4). (the Government's list of notifications under section 62(2) of the Treaty on Gibraltar and the European Union Act 2026, in operation from 23 July 2026) names the Royal Gibraltar Police as the competent authority under Article 74(a). These are duties of the authorities. The Article gives the person whose data it is no role in these checks. Article 87(1) requires a public document on how people can exercise their rights over the data, and Article 77(3) makes the United Kingdom's national contact point to Europol the central point of contact for review, correction and deletion of personal data.

The exact words

1. Exchanges of information between the competent authorities shall comply with the objective and provisions of this Chapter. Personal data shall be processed only for the specific purposes referred to in paragraph 2.
2. The competent authorities shall clearly indicate, at the latest at the moment of transferring personal data, the specific purpose or purposes for which the personal data are being transferred. For transfers to Europol, the purpose or purposes of such transfer shall be specified in line with the specific purposes of processing set out in the Europol Regulation. If the transferring competent authority has not done so, the receiving competent authority, in agreement with the transferring authority, shall process the personal data in order to determine their relevance as well as the purpose or purposes for which it is to be further processed. The competent authorities may process personal data for a purpose other than the purpose for which they have been provided only if authorised to do so by the transferring competent authority.
3. The competent authorities receiving the personal data shall give an undertaking stating that such data will be processed only for the purpose for which they were transferred. The personal data shall be deleted as soon as they are no longer necessary for the purpose for which they were transferred.
4. Europol and the competent authorities of the United Kingdom, in respect of Gibraltar, shall determine without undue delay, and in any event no later than six months after receipt of the personal data, if and to what extent those personal data are necessary for the purpose for which they were transferred and inform the transferring authority accordingly.

Official text Article 78 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 79

Restrictions on access to and further use of transferred personal data

What it says

The sending authority may, when it sends personal data, set restrictions on who may access it or how it may be used, in general or specific terms. These can cover passing it on, erasing or destroying it after a set time, or processing it further. If the need for a restriction becomes clear after the data has been sent, the sender must tell the receiver. The receiving authority must comply with the restrictions. Each Party (the European Union, and the United Kingdom for Gibraltar) must make sure that information sent under this Chapter was collected, stored and sent in line with its own legal framework. Each Party must also make sure, "as far as possible", that the information was not obtained in violation of human rights. Information must not be sent if, so far as can reasonably be foreseen, it could be used to "request, hand down or execute a death penalty or any form of cruel or inhuman treatment".

What it pulls in

Sits with Articles 78 (purpose limitation) and 80 (vulnerable data subjects). Article 99(3) and (4) repeat the restriction mechanism for Eurojust.

Why it matters here

The restriction rule is written by role, not by side: the transferring competent authority may set restrictions and the receiving competent authority must comply (paragraphs 1 and 2): restrictions set by Gibraltar's competent authority bind Europol, and restrictions set by Europol bind Gibraltar's competent authority (paragraphs 1 and 2). The bar in paragraph 3 on sending information that could be used for a death penalty or cruel or inhuman treatment is written in the passive and does not name a Party. The human-rights check in paragraph 3 applies "as far as possible". The text does not say what that requires in practice.

The exact words

1.    The transferring competent authority may indicate, when transferring personal data, any restriction on access thereto or the use to be made thereof, in general or specific terms, including as regards their onward transfer, erasure or destruction after a certain period of time, or its further processing. Where the need for such restrictions becomes apparent after the personal data have been transferred, the transferring competent authority shall inform the receiving competent authority accordingly.
2.    The receiving competent authority shall comply with any restriction on access or further use of the personal data indicated by the transferring competent authority as described in paragraph 1.
3.    Each Party shall ensure that information transferred under this Chapter was collected, stored and transferred in accordance with its respective legal framework. Each Party shall ensure, as far as possible, that such information has not been obtained in violation of human rights. Nor shall such information be transferred if, to the extent reasonably foreseeable, it could be used to request, hand down or execute a death penalty or any form of cruel or inhuman treatment.

Official text Article 79 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 80

Different categories of data subjects

What it says

Sending personal data about victims of a crime, witnesses or other people who can give information about crimes, or about people under 18, is prohibited unless the transfer is "strictly necessary and proportionate in individual cases" for preventing or combating a crime. The United Kingdom, for Gibraltar, and Europol must each make sure that any such data is handled with additional safeguards, including limits on who may access it, extra security measures and limits on passing it on.

What it pulls in

Articles 78 and 79 set the general rules on purpose and restrictions. The Eurojust Chapter (Articles 89 to 105) has no clause on these groups; personal data there is covered by the general rules in Articles 99 to 102.

Why it matters here

The starting rule is a ban on sending data about victims, witnesses, other people who can give information about crimes, and people under 18. A transfer is allowed only case by case, where it is strictly necessary and proportionate for preventing or combating a crime. The Article applies to transfers in both directions between Gibraltar's competent authority and Europol.

The exact words

1.    The transfer of personal data in respect of victims of a criminal offence, witnesses or other persons who can provide information concerning criminal offences, or in respect of persons under the age of 18, shall be prohibited unless such transfer is strictly necessary and proportionate in individual cases for preventing or combatting a criminal offence.
2.    The United Kingdom, in respect of Gibraltar, and Europol shall each ensure that the processing of personal data under paragraph 1 is subject to additional safeguards, including restrictions on access, additional security measures and limitations on onward transfers.

Official text Article 80 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 81

Facilitation of flow of personal data between the United Kingdom, in respect of Gibraltar, and Europol

What it says

The European Union and the United Kingdom must try to cooperate in future so that data exchanges between Europol and the United Kingdom's competent authorities for Gibraltar can take place as quickly as possible. They must also try to consider adding new processes and technical developments that might help with that aim. In doing so they must take account of the fact that the United Kingdom is not an EU country, and must fully respect the system of notifications and communications set up under Article 73. The Article gives "mutual operational benefits" as the reason.

What it pulls in

Article 73

The exact words

In the interest of mutual operational benefits, the Parties shall endeavour to cooperate in the future with a view to ensuring that data exchanges between Europol and the competent authorities of the United Kingdom, in respect of Gibraltar, can take place as quickly as possible, and to consider the incorporation of any new processes and technical developments which might assist with that objective, while taking account of the fact that the United Kingdom is not a Member State and in full respect of the notifications and communications regime established under Article 73.

Official text Article 81 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 82

Assessment of reliability of the source and accuracy of information

What it says

When the competent authorities send information, they must state, as far as possible and at the latest when they send it, how reliable the source is and how accurate the information is. Each is graded on one of four points, set out in paragraphs 1 and 2. If the receiving authority, using information it already holds, concludes that a grading needs correcting, it must tell the sender and try to agree a change. It may not change the grading without that agreement. If information arrives without a grading, the receiving authority must try, as far as possible and where possible in agreement with the sender, to grade it from information it already holds. If no reliable grading can be made, the information is graded under point (d) of each scale: on the source scale, "where the reliability of the information cannot be assessed"; on the accuracy scale, information not known personally to the source and which cannot be corroborated (backed up by other information).

The exact words

1.    The competent authorities shall indicate as far as possible, at the latest when transferring the information, the reliability of the source of the information on the basis of the following criteria:
(a)   where there is no doubt as to the authenticity, trustworthiness and competence of the source, or if the information is provided by a source which has proved to be reliable in all instances;
(b)   where the information is provided by a source which has in most instances proved to be reliable;
(c)   where the information is provided by a source which has in most instances proved to be unreliable; or
(d)   where the reliability of the information cannot be assessed.
2.    The competent authorities shall indicate as far as possible, at the latest when transferring the information, the accuracy of the information on the basis of the following criteria:
(a)   information the accuracy of which is not in doubt;
(b)   information known personally to the source but not known personally to the official passing it on;
(c)   information not known personally to the source but corroborated by other information already recorded; or
(d)   information not known personally to the source and which cannot be corroborated.
3.    Where the receiving competent authority, on the basis of information already in its possession, comes to the conclusion that the assessment of information or of its source supplied by the transferring competent authority in accordance with paragraphs 1 and 2 needs correction, it shall inform that competent authority and shall attempt to agree on an amendment to the assessment. The receiving competent authority shall not change the assessment of information received or of its source without such agreement.
4.    If a competent authority receives information without an assessment, it shall attempt as far as possible and where possible in agreement with the transferring competent authority to assess the reliability of the source or the accuracy of the information on the basis of information already in its possession.
5.    If no reliable assessment can be made, the information shall be evaluated as provided for in point (d) of paragraph 1 and point (d) of paragraph 2.

Official text Article 82 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 83

Security of the information exchange

What it says

The technical and organisational measures for keeping the information exchange under this Chapter secure are to be laid down in the administrative arrangements referred to in Article 86. The Parties (the European Union, and the United Kingdom for Gibraltar) agree to set up, implement and operate secure communication lines for that exchange. The terms of use of those lines are to be regulated by the "Administrative arrangements as referred to in Article 85". Article 85 itself refers to the working and administrative arrangements under Article 86.

What it pulls in

Article 85 Article 86

The exact words

1.    The technical and organisational measures put in place to ensure the security of the information exchange under this Chapter shall be laid down in administrative arrangements as referred to in Article 86.
2.    The Parties agree on the establishment, implementation and operation of secure communication lines for the purpose of the exchange of information under this Chapter.
3.    Administrative arrangements as referred to in Article 85 shall regulate the secure communication lines’ terms and conditions of use.

Official text Article 83 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 84

Liability for unauthorised or incorrect personal data processing

What it says

Each authority is liable under its own law for damage caused to an individual by legal or factual errors in information exchanged. Neither Europol nor Gibraltar's authorities may escape liability to the injured person by pleading that the other side sent inaccurate information. If one side pays damages because of information the other sent in error, or sent in breach of its obligations, the other must repay the amount — unless the information was used in breach of this Chapter. Neither side can require the other to pay punitive or non-compensatory damages.

What it pulls in

Article 102 sets the matching rule for Eurojust.

Why it matters here

A person harmed by a legal or factual error in information exchanged under this Chapter claims against the competent authority that is liable "in accordance with their respective legal frameworks" (paragraph 1). That authority may not defend itself by saying the other side sent inaccurate information. Repayment between Europol and Gibraltar's competent authority is settled between them (paragraph 2). The Article does not set out how a claim is brought in Gibraltar; it leaves that to each side's own law.

The exact words

1.    The competent authorities shall be liable, in accordance with their respective legal frameworks, for any damage caused to an individual as a result of legal or factual errors in information exchanged. In order to avoid liability under their respective legal frameworks vis-à-vis an injured party, neither Europol nor the competent authorities of the United Kingdom, in respect of Gibraltar, may plead that the other competent authority had transferred inaccurate information.
2.    If damages are awarded either against Europol or against the competent authorities of the United Kingdom, in respect of Gibraltar, because of the use by either of them of information which was erroneously communicated by the other, or communicated as a result of a failure on the part of the other to comply with their obligations, the amount paid as compensation under paragraph 1 either by Europol or by the competent authorities of the United Kingdom, in respect of Gibraltar, shall be repaid by the other, unless the information was used in breach of this Chapter.
3.    Europol and the competent authorities of the United Kingdom, in respect of Gibraltar, shall not require each other to pay for punitive or non-compensatory damages under paragraphs 1 and 2.

Official text Article 84 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 85

Exchange of classified and sensitive non-classified information

What it says

How classified and sensitive but unclassified information is exchanged and protected, if that is needed, is left to the working and administrative arrangements under Article 86.

What it pulls in

Article 86

The exact words

The exchange and protection of classified and sensitive non-classified information, if necessary under this Chapter, shall be regulated in working and administrative arrangements as referred to in Article 86.

Official text Article 85 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 86

Working and administrative arrangements

What it says

The details of cooperation between the United Kingdom, for Gibraltar, and Europol are to be set out in "working arrangements" and "administrative arrangements" (agreements made between Europol and the United Kingdom's competent authorities under Articles 23(4) and 25(1) of the Europol Regulation). Instead of making new ones, the United Kingdom's competent authorities and Europol may agree that an existing arrangement between them under Article 577 of the Trade and Cooperation Agreement also applies to Gibraltar. Both kinds of arrangement may be set out in one document.

The exact words

1.    The details of cooperation between the United Kingdom, in respect of Gibraltar, and Europol, as appropriate to complement and implement the provisions of this Chapter, shall be the subject of working arrangements in accordance with Article 23(4) of the Europol Regulation and administrative arrangements in accordance with Article 25(1) of the Europol Regulation concluded between Europol and the competent authorities of the United Kingdom.
2.    In lieu of concluding working arrangements and administrative arrangements pursuant to paragraph 1 of this Article, the competent authorities of the United Kingdom and Europol may agree that any existing working arrangement or administrative arrangement concluded between the competent authorities of the United Kingdom and Europol pursuant to Article 577 of the Trade and Cooperation Agreement shall also apply in respect of Gibraltar.
3.    The substance of working and administrative arrangements may be set out together in one document.

Official text Article 86 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 87

Notification of implementation

What it says

The United Kingdom, for Gibraltar, and Europol must each publish a document that sets out, in an intelligible form, the rules on how personal data transferred under this Chapter is processed, including how people can exercise their rights over their data. Each must make sure the other gets a copy. Where they are not already in place, the United Kingdom, for Gibraltar, and Europol must also adopt practical arrangements saying how compliance with the data rules will be enforced in practice. Each must send a copy of those arrangements to the other and to the respective supervisory authorities (the bodies that oversee data protection).

What it pulls in

Article 77(3) makes the United Kingdom's national contact point to Europol the central point of contact for review, correction and deletion of personal data.

Why it matters here

Paragraph 1 requires a public document, in an "intelligible form", on how personal data sent under the Europol Chapter is processed and how people can exercise their rights over it. The Article sets no date by which it must be published. The practical arrangements on enforcement in paragraph 2 are sent to the other side and to the supervisory authorities (the bodies that oversee data protection); the text does not require them to be published. The text does not name the supervisory authority for Gibraltar.

The exact words

1.    The United Kingdom, in respect of Gibraltar, and Europol shall each make publicly available a document setting out in an intelligible form the provisions regarding the processing of personal data transferred under this Chapter including the means available for the exercise of the rights of data subjects, and shall each ensure that a copy of that document be provided to the other.
2.    Where not already in place, the United Kingdom, in respect of Gibraltar, and Europol shall adopt practical arrangements specifying how compliance with the provisions regarding the processing of personal data will be enforced in practice. The United Kingdom, in respect of Gibraltar, and Europol shall each send a copy of those practical arrangements to the other and to the respective supervisory authorities.

Official text Article 87 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 88

Powers of Europol

What it says

Nothing in the Europol Chapter obliges Europol to cooperate with Gibraltar's authorities beyond the competence that EU law gives it.

The exact words

Nothing in this Chapter shall be construed as creating an obligation on Europol to cooperate with the competent authorities of the United Kingdom, in respect of Gibraltar, beyond Europol's competence as set out in the relevant Union law.

Official text Article 88 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title V · Chapter 3 — Cooperation with Eurojust

Article 89

Objective

What it says

This Chapter sets up cooperation between Eurojust (the European Union Agency for Criminal Justice Cooperation) and the United Kingdom's competent authorities for Gibraltar in combating the serious crimes referred to in Annex 11. For Gibraltar, a competent authority is a domestic authority responsible for investigating and prosecuting crime in Gibraltar (Article 90(d)).

The exact words

The objective of this Chapter is to establish cooperation between Eurojust and the competent authorities of the United Kingdom, in respect of Gibraltar, in combatting serious crimes as referred to in Annex 11.

Official text Article 89 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 90

Definitions

What it says

Definitions for the Eurojust Chapter. For the EU, the "competent authority" is Eurojust, represented by the College of Eurojust or a National Member. For the United Kingdom, for Gibraltar, it is a domestic authority with responsibilities under domestic law for investigating and prosecuting criminal offences in Gibraltar (point (d)). The United Kingdom's Liaison Prosecutor at Eurojust (Article 95(3)), the United Kingdom's Domestic Correspondent for Terrorism Matters (Article 94) and Eurojust's Liaison Magistrate posted to the United Kingdom (Article 96) are defined here too.

What it pulls in

The exact words

For the purposes of this Chapter, the following definitions apply:
(a)   "Eurojust" means the European Union Agency for Criminal Justice Cooperation, set up under Regulation (EU) 2018/1727 of the European Parliament and of the Council1 (the "Eurojust Regulation");
(b)   "Assistant" means a person who may assist a National Member and the National Member's Deputy, or the Liaison Prosecutor, as referred to in the Eurojust Regulation and in Article 95(3) respectively;
(c)   "College" means the College of Eurojust, as referred to in the Eurojust Regulation;
(d)   "competent authority" means, for the Union, Eurojust, represented by the College or a National Member and, for the United Kingdom, in respect of Gibraltar, a domestic authority with responsibilities under domestic law relating to the investigation and prosecution of criminal offences in Gibraltar;
(e)   "Domestic Correspondent for Terrorism Matters" means the contact point designated by the United Kingdom in accordance with Article 94, responsible for handling correspondence related to terrorism matters;
(f)   "Liaison Magistrate" means the magistrate posted by Eurojust to the United Kingdom in accordance with Article 96;
(g)   "Liaison Prosecutor" means the public prosecutor seconded by the United Kingdom to Eurojust and subject to the domestic law of the United Kingdom as regards the public prosecutor's status, in accordance with Article 95(3); and
(h)   "National Member" means the National Member seconded to Eurojust by each Member State, as referred to in the Eurojust Regulation.

1 Regulation (EU) 2018/1727 of the European Parliament and of the Council of 14 November 2018 on the European Union Agency for Criminal Justice Cooperation (Eurojust), and replacing and repealing Council Decision 2002/187/JHA (OJ EU L 295, 21.11.2018, p. 138, ELI: http://data.europa.eu/eli/reg/2018/1727/oj).

Official text Article 90 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 91

Communication

What it says

All communications and notifications under the Eurojust Chapter go through the UK's contact points to Eurojust (Article 94) and the UK's liaison prosecutors at Eurojust (Article 95).

What it pulls in

Article 94 Article 95

The exact words

All communications and notifications referred to under this Chapter shall be performed through the national contact points as set out in Article 94 and the liaison prosecutors as set out in Article 95.

Official text Article 91 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 92

Forms of crime

What it says

Cooperation with Eurojust covers the forms of serious crime within Eurojust's competence, listed in Annex 11, plus related offences — crimes committed to obtain the means of committing those crimes, to help carry them out, or to escape punishment for them. If EU law changes the list of crimes Eurojust is competent for, the EU-UK treaty committee on the circulation of persons may, on a proposal from the EU, amend Annex 11 to match, from the date the change takes effect in EU law.

What it pulls in

Annex 11 holds the list. Article 89 states the Chapter's objective by reference to it. Article 75 is the parallel provision for Europol and Annex 10.

Why it matters here

The list of crimes covered is in Annex 11, not in the Article itself. Under paragraph 3, the EU-UK treaty committee on the circulation of persons (an EU–UK committee set up by Article 23) may amend Annex 11 when EU law changes the list of crimes Eurojust deals with. It may do so only on a proposal from the EU, and its decisions are taken by mutual consent (Article 24(2)). Related offences (paragraph 2) bring in offences committed to get the means for a listed crime, to help commit it, or to escape punishment for it.

The exact words

1.    The cooperation established under this Chapter relates to the forms of serious crime within the competence of Eurojust, as listed in Annex 11, including related criminal offences.
2.    Related criminal offences are the criminal offences committed in order to procure the means of committing forms of serious crime referred to in paragraph 1, criminal offences committed in order to facilitate or commit such serious crimes, and criminal offences committed to ensure impunity for such serious crimes.
3.    Where the list of forms of serious crime for which Eurojust is competent under Union law is changed, the Specialised Committee on the Circulation of Persons may, upon a proposal from the Union, amend Annex 11 accordingly from the date when the change to Eurojust's competence enters into effect.

Official text Article 92 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 93

Scope of cooperation

What it says

The EU and the UK must make sure Eurojust and Gibraltar's competent authorities cooperate in the fields of activity set out in Articles 2 and 54 of the Eurojust Regulation and in this Chapter.

The exact words

The Parties shall ensure that Eurojust and the competent authorities of the United Kingdom, in respect of Gibraltar, cooperate in the fields of activity set out in Articles 2 and 54 of the Eurojust Regulation and in this Chapter.

Official text Article 93 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 94

Contact points to Eurojust

What it says

The UK's existing contact points to Eurojust under the Trade and Cooperation Agreement — including those designated as the UK Domestic Correspondent for Terrorism Matters — also serve as the contact points to Eurojust for Gibraltar.

The exact words

The contact points to Eurojust, appointed or put in place by the United Kingdom pursuant to Article 584 of the Trade and Cooperation Agreement, including the contact points designated as the United Kingdom Domestic Correspondent for Terrorism Matters, shall also serve as contact points to Eurojust for the United Kingdom, in respect of Gibraltar.

Official text Article 94 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 95

Liaison Prosecutor

What it says

The United Kingdom's Liaison Prosecutor at Eurojust, and the Liaison Prosecutor's Assistants, seconded under Article 585(1) and (3) of the Trade and Cooperation Agreement, must facilitate Eurojust cooperation for Gibraltar within the scope of their competence. When necessary, Assistants may replace the Liaison Prosecutor or act on the Liaison Prosecutor's behalf. Their tasks, rights, obligations and costs are governed by the working arrangement under Article 104. The United Kingdom must tell Eurojust the nature and extent of their role. They have access to the information in "the domestic criminal record, or in any other register of the competent authorities of the United Kingdom, in respect of Gibraltar", in line with domestic law for a prosecutor or person of equivalent competence. The Article does not say more about which criminal record "domestic" refers to. They have the power to contact the United Kingdom's competent authorities for Gibraltar directly. Eurojust must hold their working documents "inviolable"; the Article does not define that word.

What it pulls in

Article 104

Article 104 is the working arrangement, or the extension to Gibraltar of the United Kingdom's existing arrangement with Eurojust under the Trade and Cooperation Agreement. Article 90(b) and (g) define Assistant and Liaison Prosecutor. Article 97 lets them take part in Eurojust meetings on the conditions it sets, and Article 100 makes them the main channel for information.

Why it matters here

The Liaison Prosecutor is a public prosecutor seconded by the United Kingdom to Eurojust (Article 90(g)). The text does not say the post is held by someone from Gibraltar. Paragraph 4 gives the Liaison Prosecutor and Assistants access to the information in "the domestic criminal record, or in any other register of the competent authorities of the United Kingdom, in respect of Gibraltar", "in accordance with domestic law in the case of a prosecutor or person of equivalent competence". Paragraph 5 gives them the power to contact the United Kingdom's competent authorities for Gibraltar directly. (the Government's list of notifications under section 62(2) of the Treaty on Gibraltar and the European Union Act 2026, in operation from 23 July 2026) names HM Attorney General for Gibraltar as the competent authority under Article 90(d). Paragraph 6 requires Eurojust to hold their working documents inviolable.

The exact words

1. The Liaison Prosecutor and Liaison Prosecutor's Assistants of the United Kingdom to Eurojust, seconded pursuant to Article 585(1) and (3) of the Trade and Cooperation Agreement, shall facilitate the cooperation established under this Chapter, in respect of Gibraltar, within the scope of their competence. When necessary, Assistants may replace the Liaison Prosecutor or act on the Liaison Prosecutor's behalf.
2. The details of the tasks of the Liaison Prosecutor and of the Liaison Prosecutor's Assistants referred to in paragraph 1 of this Article, their rights and obligations and the costs involved shall be governed by a working arrangement, as referred to in Article 104.
3. The United Kingdom shall inform Eurojust of the nature and extent of the role of the Liaison Prosecutor and the Liaison Prosecutor's Assistants, referred to in paragraph 1, in order to accomplish their tasks of facilitating cooperation in accordance with this Chapter.
4. The Liaison Prosecutor and the Liaison Prosecutor's Assistants referred to in paragraph 1 shall have access to the information contained in the domestic criminal record, or in any other register of the competent authorities of the United Kingdom, in respect of Gibraltar, in accordance with domestic law in the case of a prosecutor or person of equivalent competence.
5. The Liaison Prosecutor and the Liaison Prosecutor's Assistants referred to in paragraph 1 shall have the power to contact the competent authorities of the United Kingdom, in respect of Gibraltar, directly.
6. The working documents of the Liaison Prosecutor and the Liaison Prosecutor's Assistants referred to in paragraph 1 shall be held inviolable by Eurojust.

Official text Article 95 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 96

Liaison Magistrate

What it says

Eurojust's Liaison Magistrate posted to the United Kingdom under Article 586(1) of the Trade and Cooperation Agreement may facilitate judicial cooperation for Gibraltar in cases where Eurojust provides assistance, in line with Article 53 of the Eurojust Regulation. The Magistrate's tasks, rights, obligations and costs are governed by the working arrangement under Article 104.

What it pulls in

Article 104

The exact words

1.    The Liaison Magistrate of Eurojust posted to the United Kingdom, pursuant to Article 586(1) of the Trade and Cooperation Agreement, may facilitate judicial cooperation in respect of Gibraltar, in cases in which Eurojust provides assistance, in accordance with Article 53 of the Eurojust Regulation.
2.    The details of the Liaison Magistrate's tasks referred to in paragraph 1 of this Article, the Liaison Magistrate's rights and obligations and the costs involved, shall be governed by a working arrangement as referred to in Article 104.

Official text Article 96 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 97

Operational and strategic meetings

What it says

The Liaison Prosecutor and Assistants (Article 95(1)) and the United Kingdom's contact point to Eurojust (Article 94) may take part in Eurojust meetings on strategic matters at the invitation of the President of Eurojust, and in meetings on operational matters with the approval of the National Members concerned. National Members, their Deputies and Assistants, the Administrative Director of Eurojust and Eurojust staff may attend meetings organised by the Liaison Prosecutor and Assistants and by the contact point.

What it pulls in

Article 94 Article 95

The exact words

1.    The Liaison Prosecutor and the Liaison Prosecutor's Assistants referred to in Article 95(1) and the contact point to Eurojust referred to in Article 94 may participate in meetings with regard to strategic matters at the invitation of the President of Eurojust and in meetings with regard to operational matters with the approval of the National Members concerned.
2.    National Members, their Deputies and Assistants, the Administrative Director of Eurojust and Eurojust staff may attend meetings organised by the Liaison Prosecutor and the Liaison Prosecutor's Assistants referred to in Article 95(1) and the contact point to Eurojust referred to in Article 94.

Official text Article 97 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 98

Exchange of non-personal data

What it says

Eurojust and Gibraltar's competent authorities may exchange any non-personal data relevant to their cooperation, subject to any restrictions under Article 103 on classified and sensitive information.

What it pulls in

Article 103

The exact words

Eurojust and the competent authorities of the United Kingdom, in respect of Gibraltar, may exchange any non-personal data in so far as those data are relevant for the cooperation under this Chapter, and subject to any restrictions pursuant to Article 103.

Official text Article 98 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 99

Exchange of personal data

What it says

Personal data requested and received by competent authorities under the Eurojust Chapter may be processed by them only for the Chapter's objectives (Article 89), for the specific purposes stated at transfer, and within any restrictions on access or further use set by the sender. The sending authority must state clearly, at the latest when it transfers the data, the specific purpose or purposes. When it transfers the data, it may set restrictions on access or use, in general or specific terms, including on passing the data on, erasing or destroying it after a set time, or processing it further. If the need for a restriction becomes clear after the data has been provided, the sender must tell the receiver. The receiving authority must comply with the restrictions.

What it pulls in

Article 89

Article 89 fixes the objective as combating the serious crimes in Annex 11. Article 101 adds the ban on passing information to third countries without the provider's consent; Article 102 the liability rule. Compare Articles 78 to 80 for Europol, which add a deletion duty, a six-month review and safeguards for victims, witnesses and children that this Chapter does not repeat.

Why it matters here

Under this Article the sender states the purpose and may set restrictions, and the receiver must comply. Restrictions set by Eurojust bind Gibraltar's competent authority, and restrictions set by Gibraltar's competent authority bind Eurojust. The Eurojust Chapter does not contain the deletion duty, the six-month review or the extra protection for victims, witnesses and people under 18 that the Europol Chapter has in Articles 78(3), 78(4) and 80.

The exact words

1.    Personal data requested and received by competent authorities under this Chapter shall be processed by them only for the objectives set out in Article 89, for the specific purposes referred to in paragraph 2 of this Article and subject to the restrictions on access or further use referred to in paragraph 3 of this Article.
2.    The transferring competent authority shall clearly indicate, at the latest when transferring personal data, the specific purpose or purposes for which the data are being transferred.
3.    The transferring competent authority may indicate, when transferring personal data, any restriction on access thereto or the use to be made thereof, in general or specific terms, including as regards its onward transfer, erasure or destruction after a certain period of time, or its further processing. Where the need for such restrictions becomes apparent after the personal data have been provided, the transferring authority shall inform the receiving authority accordingly.
4.    The receiving competent authority shall comply with any restriction on access or further use of the personal data indicated by the transferring competent authority as provided for in paragraph 3.

Official text Article 99 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 100

Channels of transmission

What it says

Information is to be exchanged between the United Kingdom's Liaison Prosecutor or Assistants at Eurojust (or, if none is appointed or available, the United Kingdom's contact point to Eurojust) and the National Members concerned or the College of Eurojust. Eurojust and the United Kingdom's competent authorities for Gibraltar must each make sure their representatives are authorised to exchange information at the right level, under their own legal frameworks, and are properly screened. If Eurojust has posted a Liaison Magistrate to the United Kingdom, that Magistrate and a competent authority for Gibraltar may exchange information directly, where this is necessary in an urgent case and both consider it appropriate. The Liaison Prosecutor or Assistants must then be told of the exchange.

What it pulls in

Article 94 Article 95

The exact words

1.    Information shall be exchanged, subject to paragraph 3 of this Article, between the Liaison Prosecutor or the Liaison Prosecutor's Assistants referred to in Article 95(1) or, if none is appointed or otherwise available, the United Kingdom's contact point to Eurojust referred to in Article 94 and the National Members concerned or the College.
2.    Eurojust and the competent authorities of the United Kingdom, in respect of Gibraltar, shall each ensure that their respective representatives are authorised to exchange information at the appropriate level and in accordance with their respective legal frameworks, and are adequately screened.
3.    Information may be exchanged, where necessary in urgent cases, if Eurojust has posted a Liaison Magistrate to the United Kingdom, and where considered appropriate by both the Liaison Magistrate and the relevant competent authority, between the Liaison Magistrate and any competent authority of the United Kingdom, in respect of Gibraltar. In that event, the Liaison Prosecutor or the Liaison Prosecutor's Assistants referred to in Article 95(1) shall be informed of any such information exchange.

Official text Article 100 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 101

Onward transfers

What it says

Neither Gibraltar's competent authorities nor Eurojust may pass information received from the other to any third country or international organisation without the consent of whichever provided it, and without appropriate safeguards for personal data.

The exact words

The competent authorities of the United Kingdom, in respect of Gibraltar, and Eurojust shall not communicate any information provided by the other to any third country or international organisation without the consent of whichever of the competent authorities of the United Kingdom, in respect of Gibraltar, or Eurojust provided the information and without appropriate safeguards regarding the protection of personal data.

Official text Article 101 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 102

Liability for unauthorised or incorrect personal data processing

What it says

Each competent authority is liable, under its own legal framework, for damage caused to a person by legal or factual errors in information exchanged. Neither Eurojust nor Gibraltar's competent authorities may escape that liability by saying the other side sent inaccurate information. If one side pays damages because it used information the other side sent in error, or sent in breach of its obligations, the other side must repay the amount, unless the information was used in breach of this Chapter. Neither side may require the other to pay punitive or other non-compensatory damages (damages that go beyond making good the loss).

The exact words

1.    The competent authorities shall be liable, in accordance with their respective legal frameworks, for any damage caused to an individual as a result of legal or factual errors in information exchanged. In order to avoid liability under their respective legal frameworks vis-à-vis an injured party, neither Eurojust nor the competent authorities of the United Kingdom, in respect of Gibraltar, may plead that the other competent authority had transferred inaccurate information.
2.    If damages are awarded against any competent authority because of its use of information which was erroneously communicated by the other, or communicated as a result of a failure on the part of the other to comply with their obligations, the amount paid as compensation under paragraph 1 by the competent authority shall be repaid by the other, unless the information was used in breach of this Chapter.
3.    Eurojust and the competent authorities of the United Kingdom, in respect of Gibraltar, shall not require each other to pay for punitive or non-compensatory damages under paragraphs 1 and 2.

Official text Article 102 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 103

Exchange of classified and sensitive non-classified information

What it says

How classified and sensitive but unclassified information is exchanged and protected, if that is needed, is left to the working arrangement under Article 104.

What it pulls in

Article 104

The exact words

The exchange and protection of classified and sensitive non-classified information, if necessary under this Chapter, shall be regulated by a working arrangement as referred to in Article 104.

Official text Article 103 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 104

Working arrangement

What it says

The details of cooperation between the United Kingdom, for Gibraltar, and Eurojust are to be set out in a working arrangement between Eurojust and the United Kingdom's competent authorities, under Articles 47(3) and 56(3) of the Eurojust Regulation. Instead, the United Kingdom's competent authorities and Eurojust may agree that an existing working arrangement between them under Article 594 of the Trade and Cooperation Agreement also applies to Gibraltar.

The exact words

1.    The modalities of cooperation between the United Kingdom, in respect of Gibraltar, and Eurojust, as appropriate to implement this Chapter shall be the subject of a working arrangement concluded between Eurojust and the competent authorities of the United Kingdom in accordance with Articles 47(3) and 56(3) of the Eurojust Regulation.
2.    In lieu of concluding working arrangements pursuant to paragraph 1 of this Article, the competent authorities of the United Kingdom and Eurojust may agree that any existing working arrangement between the competent authorities of the United Kingdom and Eurojust pursuant to Article 594 of the Trade and Cooperation Agreement shall also apply in respect of Gibraltar.

Official text Article 104 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 105

Powers of Eurojust

What it says

Nothing in the Eurojust Chapter obliges Eurojust to cooperate with Gibraltar's authorities beyond the competences that EU law gives it.

The exact words

Nothing in this Chapter shall be construed as creating an obligation on Eurojust to cooperate with the competent authorities of the United Kingdom, in respect of Gibraltar, beyond Eurojust's competences as set out in the relevant Union law.

Official text Article 105 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title V · Chapter 4 — Exchange of criminal record information

Article 106

Objective

What it says

This Chapter aims to enable the EU countries, on one side, and the United Kingdom, for Gibraltar, on the other, to exchange information extracted from the criminal record. Between the United Kingdom, for Gibraltar, and the EU countries, it supplements Chapter 6 of this Title on the exchange of criminal record information.

The exact words

1.   The objective of this Chapter is to enable the exchange between the Members States, on the one side, and the United Kingdom, in respect of Gibraltar, on the other side, of information extracted from the criminal record.
2.   In the relations between the United Kingdom, in respect of Gibraltar, and the Member States, the provisions of this Chapter supplement the provisions of Chapter 6 of this Title with regard to the exchange of criminal record information.

Official text Article 106 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 107

Definitions

What it says

Three definitions: a conviction is a final criminal-court decision against an individual, so far as it is entered in the convicting side's criminal record; "criminal proceedings" covers pre-trial, trial and execution of a conviction; the criminal record is the domestic register of convictions.

The exact words

For the purposes of this Chapter, the following definitions apply:
(a)   "conviction" means any final decision of a criminal court against a natural person in respect of a criminal offence, to the extent that the decision is entered in the criminal record of the convicting Member State or the United Kingdom, in respect of Gibraltar;
(b)   "criminal proceedings" means the pre-trial stage, the trial stage and the execution of a conviction;
(c)   "criminal record" means the domestic register or registers recording convictions in accordance with domestic law.

Official text Article 107 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 108

Central authorities

What it says

For criminal record exchanges under this Chapter, and for the exchanges referred to in Article 22(2) of the 1959 European Convention on Mutual Assistance in Criminal Matters as regards the United Kingdom, for Gibraltar, the central authorities of the United Kingdom, for Gibraltar, and of the EU countries are those that the United Kingdom and the EU countries designated and notified under Article 645 of the Trade and Cooperation Agreement for criminal record exchanges between the United Kingdom and the EU countries.

The exact words

The central authorities of the United Kingdom, in respect of Gibraltar, and of the Member States competent for the exchange of information extracted from the criminal record pursuant to this Chapter and for the exchanges referred to in Article 22(2) of the European Convention on Mutual Assistance in Criminal Matters, done at Strasbourg on 20 April 1959 (the "European Mutual Assistance Convention"), with regard to the United Kingdom, in respect of Gibraltar, shall mean those designated and notified by the United Kingdom and the Member States, pursuant to Article 645 of the Trade and Cooperation Agreement, for the exchange of information extracted from the criminal record between the United Kingdom and the Member States.

Official text Article 108 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 109

Notifications

What it says

Each EU country and the United Kingdom, for Gibraltar, must take the necessary measures so that all convictions by its criminal courts carry information on the convicted person's nationality or nationalities when they are entered in its criminal record. Each EU country's central authority must tell the central authority of the United Kingdom, for Gibraltar, of all convictions by its criminal courts of UK nationals "holding a valid identity card or residence permit issued in Gibraltar", and of any later changes or deletions. The central authority of the United Kingdom, for Gibraltar, must tell each EU country's central authority of all convictions by its criminal courts of that country's nationals, and of later changes or deletions. The central authorities must send this information to each other at least once a month. If a central authority learns that a convicted person is a national of two or more EU countries, or a national of one or more EU countries and also a UK national holding a valid identity card or residence permit issued in Gibraltar, it must send the information to each of them. This applies even where the person was convicted in the EU country of which they are a national or, for a UK national with such a card or permit, in Gibraltar. Under Article 108, the central authority of the United Kingdom, for Gibraltar, is the one the United Kingdom designated and notified under Article 645 of the Trade and Cooperation Agreement.

What it pulls in

Article 110 requires the receiving side to store what is notified and mirror later corrections; Article 114(4) limits what a central authority may pass on to third countries. Article 108 identifies the central authorities as the UK's existing TCA designations; Article 113 and Annex 12 fix the electronic channel.

Why it matters here

Under paragraph 2, an EU country's central authority must notify convictions by its courts to the central authority of the United Kingdom, for Gibraltar, at least once a month, where the convicted person is a UK national holding a valid identity card or residence permit issued in Gibraltar. The test is the card or permit, not where the person lives. A UK national without such a card or permit, and a resident of Gibraltar who is not a UK national, are not covered by that part of paragraph 2. In the other direction, the central authority of the United Kingdom, for Gibraltar, must notify each EU country of convictions by its criminal courts of that country's nationals.

The exact words

1.    Each Member State and the United Kingdom, in respect of Gibraltar, shall take the necessary measures to ensure that all convictions handed down by its criminal courts are accompanied, when provided to its criminal record, by information on the nationality or nationalities of the convicted person.
2.    The central authority of each Member State shall inform the central authority of the United Kingdom, in respect of Gibraltar, of all criminal convictions handed down by its criminal courts in respect of nationals of the United Kingdom holding a valid identity card or residence permit issued in Gibraltar by the competent authorities of the United Kingdom, in respect of Gibraltar, as well as of any subsequent alterations or deletions of information contained in the criminal record, as entered in the criminal record. The central authority of the United Kingdom, in respect of Gibraltar, shall inform the central authority of any Member State of all criminal convictions handed down by its criminal courts in respect of nationals of that Member State, as well as of any subsequent alterations or deletions of information contained in the criminal record, as entered in the criminal record. The central authorities of the Member States and of the United Kingdom, in respect of Gibraltar, shall communicate such information to each other at least once per month.
3.    If the central authority of a Member State or of the United Kingdom, in respect of Gibraltar, becomes aware of the fact that a convicted person is a national of two or more Member States or a national of one or more Member States and of the United Kingdom holding a valid identity card or residence permit issued in Gibraltar, it shall transmit the relevant information to each of them, even if the convicted person is a national of the Member State within whose territory that person was convicted or a national of the United Kingdom holding a valid identity card or residence permit issued in Gibraltar, who was convicted in Gibraltar.

Official text Article 109 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 110

Storage of convictions

What it says

Each central authority must store everything notified to it under Article 109, mirror any later alteration or deletion notified, and use only that updated information when answering requests under Article 111.

What it pulls in

Article 109 Article 111

The exact words

1.    The central authority of each Member State and of the United Kingdom, in respect of Gibraltar, shall store all information notified under Article 109.
2.    The central authority of each Member State and of the United Kingdom, in respect of Gibraltar, shall ensure that if a subsequent alteration or deletion is notified under Article 109, an identical alteration or deletion is made to the information stored in accordance with paragraph 1 of this Article.
3.    The central authority of each Member State and of the United Kingdom, in respect of Gibraltar, shall ensure that only information which has been updated in accordance with paragraph 2 of this Article is provided when replying to requests made under Article 111.

Official text Article 110 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 111

Requests for information

What it says

If information from the criminal record of an EU country or of the United Kingdom, for Gibraltar, is requested at domestic level, for criminal proceedings against a person or for any other purpose, the central authority of that EU country or of the United Kingdom, for Gibraltar, may, in line with its domestic law, ask the central authority of another EU country or of the United Kingdom, for Gibraltar, for information from that side's criminal record. Separately, if a person asks a central authority for their own criminal record and they are not a national of that side, that central authority must ask the central authority of the EU country of the person's nationality (or of the United Kingdom, for Gibraltar, if the person is a UK national) for information from its criminal record, so that it can include that information in the extract given to the person.

What it pulls in

Article 112 sets the 20-working-day reply deadline and the special rule for work with children; Article 114 limits what the received data may be used for; Article 110 requires the reply to come from updated records. The term "criminal proceedings" is defined in Article 107(b).

Why it matters here

Paragraph 1 covers requests for criminal proceedings and for "any purposes other than that of criminal proceedings"; the Article does not list those other purposes. Under paragraph 2, when a national of an EU country asks the central authority of the United Kingdom, for Gibraltar, for their own record, that central authority must ask the EU country's central authority for information from its record, so that it can be included in the extract. When a UK national asks an EU country's central authority, that central authority must make the same request to the central authority of the United Kingdom, for Gibraltar. Domestic law applies at both ends: the request under paragraph 1 is made "in accordance with its domestic law", and under Article 112(2) a request not made for criminal proceedings is answered under domestic law.

The exact words

1.    If information from the criminal record of a Member State or of the United Kingdom, in respect of Gibraltar, is requested at domestic level for the purposes of criminal proceedings against a person or for any purposes other than that of criminal proceedings, the central authority of that Member State or of the United Kingdom, in respect of Gibraltar, as the case may be, may, in accordance with its domestic law, submit to the central authority of another Member State or of the United Kingdom, in respect of Gibraltar, as the case may be, a request for information and related data to be extracted from the criminal record.
2.    If a person addresses a request for information on their own criminal record to the central authority of a Member State or of the United Kingdom, in respect of Gibraltar, of which they are not a national, that central authority shall submit to the central authority of the Member State of the person's nationality or of the United Kingdom, in respect of Gibraltar, if the person is a national of the United Kingdom, a request for information and related data to be extracted from the criminal record in order to be able to include that information and related data in the extract to be provided to the person concerned.

Official text Article 111 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 112

Replies to requests

What it says

Replies to requests must be sent as soon as possible and in any event within 20 working days of receipt. Requests made for purposes other than criminal proceedings are answered under the requested side's own domestic law. But where the request is for recruitment to professional or organised voluntary activities involving "direct and regular contacts with children", the reply must include any convictions for sexual abuse or sexual exploitation of children, child pornography or solicitation of children for sexual purposes — including inciting, aiding, abetting or attempting those offences — and any disqualification from working with children arising from them.

What it pulls in

The requests are those under Article 111; Article 114(2) then limits how the answer may be used, within the limits the requested authority states on the Annex 12 form. Article 110(3) requires the reply to be drawn from updated records.

Why it matters here

The 20-working-day limit in paragraph 1 applies to the central authority of the United Kingdom, for Gibraltar, and to each EU country's central authority. Paragraph 3 applies "Notwithstanding paragraph 2", so it overrides the general rule that other non-criminal requests are answered under domestic law. For recruitment to professional or organised voluntary activities involving direct and regular contact with children, the reply must include information on the existence of convictions for the listed sexual offences against children and any disqualification from working with children that resulted from them.

The exact words

1.    Replies to requests for information shall be transmitted by the requested central authority of a Member State and of the United Kingdom, in respect of Gibraltar, to the requesting central authority of a Member State or of the United Kingdom, in respect of Gibraltar, as soon as possible and in any event within 20 working days from the date the request was received.
2.    The central authority of each Member State and of the United Kingdom, in respect of Gibraltar, shall reply to requests made for purposes other than that of criminal proceedings in accordance with its domestic law.
3.    Notwithstanding paragraph 2, when replying to requests made for the purposes of recruitment for professional or organised voluntary activities involving direct and regular contacts with children, the Member State and the United Kingdom, in respect of Gibraltar, shall include information on the existence of criminal convictions for offences related to sexual abuse or sexual exploitation of children, child pornography, solicitation of children for sexual purposes, including inciting, aiding and abetting or attempting to commit any of those offences, as well as information on the existence of any disqualification from exercising activities involving direct and regular contacts with children arising from those criminal convictions.

Official text Article 112 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 113

Channel of communication

What it says

Criminal record information between EU countries and Gibraltar is exchanged electronically, following the technical and procedural specifications in Annex 12.

The exact words

The exchange between Member States and the United Kingdom, in respect of Gibraltar, of information extracted from the criminal record shall take place electronically in accordance with the technical and procedural specifications laid down in Annex 12.

Official text Article 113 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 114

Conditions for the use of personal data

What it says

Each EU country and the United Kingdom, for Gibraltar, may use personal data received in reply to its request under Article 112 only for the purpose it was requested for. Where the request was for a purpose other than criminal proceedings, the data may be used, under domestic law, only within the limits the requested central authority sets on the form in Chapter 2 of Annex 12. Despite those two rules, the data may also be used to prevent "an immediate and serious threat to public security". Each EU country and the United Kingdom, for Gibraltar, must make sure its central authority does not disclose personal data notified under Article 109 to authorities in third countries unless all of these conditions are met: (a) disclosure is case by case only; (b) the receiving authorities' functions are directly related to the purpose of disclosure; (c) disclosure is necessary for criminal proceedings, for other purposes, or to prevent an immediate and serious threat to public security; (d) the third country may use the data only for the purpose requested and within the limits set by the side that notified it under Article 109; and (e) the central authority has assessed all the circumstances and concluded that appropriate safeguards exist. The Article does not apply to personal data that an EU country or the United Kingdom, for Gibraltar, obtained under this Chapter and that originated from that same side.

What it pulls in

Article 109 Article 112

Article 112 replies are the data paragraphs 1 to 3 govern; Article 109 notifications are what paragraph 4 governs. The form for stating limits is in Chapter 2 of Annex 12.

Why it matters here

Under paragraphs 1 and 2, the requesting side is held to the purpose it stated and, for requests not made for criminal proceedings, to the limits the requested central authority writes on the Annex 12 form. Paragraph 3 allows use beyond that purpose "to prevent an immediate and serious threat to public security"; the text does not define those words further. Under paragraph 4, data notified under Article 109 may be disclosed to authorities in third countries only if all five conditions in points (a) to (e) are met. Under paragraph 5, the Article does not apply to data that originated with the side that receives it.

The exact words

1.    Each Member State and the United Kingdom, in respect of Gibraltar, may use personal data received in reply to its request under Article 112 only for the purposes for which they were requested.
2.    If the information was requested for any purposes other than that of criminal proceedings, personal data received under Article 112 may be used by a Member State or by the United Kingdom, in respect of Gibraltar, in accordance with its domestic law only within the limits specified by the requested central authority in the form set out in Chapter 2 of Annex 12.
3.    Notwithstanding paragraphs 1 and 2 of this Article, personal data provided by a requested central authority in reply to a request under Article 112 from the central authority of a Member State or of the United Kingdom, in respect of Gibraltar, may be used by that Member State or by the United Kingdom, in respect of Gibraltar, to prevent an immediate and serious threat to public security.
4.    Each Member State and the United Kingdom, in respect of Gibraltar, shall ensure that their central authorities do not disclose personal data notified under Article 109 to authorities in third countries unless the following conditions are met:
(a)   the personal data are disclosed only on a case-by-case basis;
(b)   the personal data are disclosed to authorities whose functions are directly related to the purposes for which the personal data are disclosed under point
(c);
(c)   the personal data are disclosed only if necessary:
(i)     for the purposes of criminal proceedings;
(ii)    or any purposes other than that of criminal proceedings; or
(iii) to prevent an immediate and serious threat to public security;
(d)   the personal data may be used by the requesting third country only for the purposes for which the information was requested and within the limits specified by the Member State or by the United Kingdom, in respect of Gibraltar, as the case may be, that notified the personal data under Article 109; and
(e)   the personal data are disclosed only if the central authority, having assessed all the circumstances surrounding the transfer of the personal data to the third country, concludes that appropriate safeguards exist to protect the personal data.
5.    This Article does not apply to personal data obtained by a Member State or by the United Kingdom, in respect of Gibraltar, as the case may be, under this Chapter and originating from that Member State or the United Kingdom, in respect of Gibraltar, as the case may be.

Official text Article 114 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title V · Chapter 5 — Surrender

Article 115

Objective

What it says

The aim of this Chapter is that the extradition system between the EU countries and the United Kingdom, for Gibraltar, is based on surrender under an arrest warrant, on the terms the Chapter sets out.

The exact words

The objective of this Chapter is to ensure that the extradition system between the Member States, on the one side, and the United Kingdom, in respect of Gibraltar, on the other side, is based on a mechanism of surrender pursuant to an arrest warrant in accordance with the terms of this Chapter.

Official text Article 115 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 116

Principle of proportionality

What it says

Cooperation through the arrest warrant must be necessary and proportionate. This takes into account the rights of the person sought and the interests of the victims, and has regard to how serious the act is, the likely penalty, and whether the EU country or the United Kingdom, for Gibraltar, could take steps less coercive than surrender, in particular to avoid unnecessarily long periods of detention before trial. The Article does not say which authority makes this assessment; Article 132(1) requires the executing judicial authority to apply it when deciding on surrender.

The exact words

Cooperation through the arrest warrant shall be necessary and proportionate, taking into account the rights of the requested person and the interests of the victims, and having regard to the seriousness of the act, the likely penalty that would be imposed and the possibility of the Member State or of the United Kingdom, in respect of Gibraltar, taking measures less coercive than the surrender of the requested person particularly with a view to avoiding unnecessarily long periods of pre-trial detention.

Official text Article 116 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 117

Definitions

What it says

Definitions. An arrest warrant is a judicial decision issued by an EU country or by the United Kingdom, for Gibraltar, seeking the arrest and surrender of a person by the other side, for a criminal prosecution or to carry out a custodial sentence or detention order. The executing and issuing judicial authorities are those competent under their side's domestic law to execute or issue a warrant. A judicial authority is a judge, a court or a public prosecutor under domestic law; a prosecutor counts only to the extent domestic law provides. A third country is a country other than an EU country, the United Kingdom, or the United Kingdom for Gibraltar.

The exact words

For the purposes of this Chapter, the following definitions apply:
(a)   "arrest warrant" means a judicial decision issued by a Member State or by the United Kingdom, in respect of Gibraltar, with a view to the arrest and surrender by the United Kingdom, in respect of Gibraltar, or by a Member State of a requested person for the purposes of conducting a criminal prosecution or executing a custodial sentence or detention order;
(b)   "executing judicial authority" means the judicial authority of the executing Member State, or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, which is competent to execute the arrest warrant by virtue of the domestic law of that Member State or of the United Kingdom, in respect of Gibraltar;
(c)   "issuing judicial authority" means the judicial authority of the issuing Member State or of the United Kingdom, in respect of Gibraltar, which is competent to issue an arrest warrant by virtue of the domestic law of that Member State or of the United Kingdom, in respect of Gibraltar;
(d)   "judicial authority" means an authority that is, under the domestic law of a Member State or of the United Kingdom, in respect of Gibraltar, a judge, a court or a public prosecutor; a public prosecutor is considered a judicial authority only to the extent that domestic law so provides;
(e)   "third country" means a country other than a Member State or the United Kingdom or the United Kingdom, in respect of Gibraltar.

Official text Article 117 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 118

Scope

What it says

An arrest warrant may be issued for acts that the issuing side's law punishes with a maximum custodial sentence or detention order of at least 12 months or, where a sentence has been passed or a detention order made, for sentences or detention orders of at least four months. (The issuing side is the one that issues the warrant; the executing side is the one asked to arrest and hand over the person.) Without prejudice to paragraphs 3 and 4, surrender depends on "double criminality": the acts must also be an offence under the executing side's law, however that offence is described or made up. Under paragraph 3, the executing side's competent authorities must not refuse a warrant for two kinds of conduct punishable by deprivation of liberty or a detention order of a maximum of at least 12 months: (a) intentionally contributing, knowing it will help the group's criminal activities, to a group acting with a common purpose to commit terrorism offences under Articles 1 and 2 of the European Convention on the Suppression of Terrorism, or offences of illicit trafficking in narcotic drugs and psychotropic substances, murder, grievous bodily injury, kidnapping, illegal restraint, hostage-taking or rape, even without taking part in the offence itself; and (b) terrorism as defined in Annex 13. This is subject to Article 119, points (b) to (h) of Article 120(1), and Articles 121, 122 and 123. Under paragraph 4, the EU (for any EU country) and the United Kingdom (for Gibraltar) may each notify the EU-UK treaty committee on the circulation of persons that, on the basis of reciprocity, double criminality will not be applied. This covers the 33 kinds of offence listed in paragraph 5, as defined by the issuing side's law, where the issuing side punishes the offence with a maximum custodial sentence or detention order of at least three years.

What it pulls in

Article 119 Article 120 Article 121 Article 122 Article 123

The no-refusal rule in paragraph 3 still yields to the mandatory grounds in Article 119, the optional grounds in Article 120(1)(b) to (h), the political-offence rule in Article 121, the nationality exception in Article 122 and the guarantees in Article 123. Article 120(1)(a) is the refusal ground that enforces the dual-criminality condition in paragraph 2. Annex 13 defines terrorism; Article 149 governs review of the paragraph 4 notification.

Why it matters here

The thresholds in paragraph 1 set the minimum seriousness for a warrant. (the Government's list of notifications under section 62(2) of the Treaty on Gibraltar and the European Union Act 2026, in operation from 23 July 2026) records a notification by the UK, for Gibraltar, under Article 118(4): on the basis of reciprocity, double criminality will not be applied where the conditions in Article 118(4)(a) and (b) are met. The held texts do not show for which EU countries the EU has made the same notification. Where the reciprocity condition is met, surrender for a listed offence does not depend on the acts being an offence under the law of the side where the person is held. Under paragraph 4(a), each listed offence is taken "as defined by the law of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor".

The exact words

1.    An arrest warrant may be issued for acts punishable by the law of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, by a custodial sentence or a detention order for a maximum period of at least 12 months or, where a sentence has been passed or a detention order has been made, for sentences or detention orders of at least four months.
2.    Without prejudice to paragraphs 3 and 4, surrender is subject to the condition that the acts for which the arrest warrant has been issued constitute an offence under the law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, whatever the constituent elements or however it is described.
3.    Subject to Article 119, points (b) to (h) of Article 120(1) and Articles 121, 122 and 123, the competent authorities of the United Kingdom, in respect of Gibraltar, when it is the executing actor, or of the executing Member State shall not refuse to execute an arrest warrant issued in relation to the following behaviour where such behaviour is punishable by deprivation of liberty or a detention order of a maximum period of at least 12 months:
(a)   the behaviour of any person who contributes to the commission by a group of persons acting with a common purpose of one or more offences in the field of terrorism referred to in Articles 1 and 2 of the European Convention on the Suppression of Terrorism, done at Strasbourg on 27 January 1977, or in relation to illicit trafficking in narcotic drugs and psychotropic substances, or murder, grievous bodily injury, kidnapping, illegal restraint, hostage-taking or rape, even where that person does not take part in the actual execution of the offence or offences concerned; such contribution must be intentional and made with the knowledge that the participation will contribute to the achievement of the group's criminal activities; or
(b)   terrorism as defined in Annex 13.
4.    The Union, acting on behalf of any of its Member States, and the United Kingdom, in respect of Gibraltar, may each notify the Specialised Committee on the Circulation of Persons that, on the basis of reciprocity, the condition of double criminality referred to in paragraph 2 will not be applied, provided that the offence on which the warrant is based is:
(a)   one of the offences listed in paragraph 5, as defined by the law of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor; and
b)    punishable in the issuing Member State or in the United Kingdom, in respect of Gibraltar, when it is the issuing actor, by a custodial sentence or a detention order for a maximum period of at least three years.
5.    The offences referred to in paragraph 4 are:
(a)   participation in a criminal organisation;
(b)   terrorism as defined in Annex 13;
(c)   trafficking in human beings;
(d)   sexual exploitation of children and child pornography;
(e)   illicit trafficking in narcotic drugs and psychotropic substances;
(f)   illicit trafficking in weapons, munitions and explosives;
(g)   corruption, including bribery;
(h)   fraud, including that affecting the financial interests of the Union, the United Kingdom, in respect of Gibraltar, or a Member State;
(i)   laundering of the proceeds of crime;
(j)   counterfeiting currency;
(k)   computer-related crime;
(l)   environmental crime, including illicit trafficking in endangered animal species and endangered plant species and varieties;
(m) facilitation of unauthorised entry and residence;
(n)   murder;
(o)   grievous bodily injury;
(p)   illicit trade in human organs and tissue;
(q)   kidnapping, illegal restraint and hostage-taking;
(r)   racism and xenophobia;
(s)   organised or armed robbery;
(t)   illicit trafficking in cultural goods, including antiques and works of art;
(u)   swindling;
(v)   racketeering and extortion;
(w) counterfeiting and piracy of products;
(x)   forgery of administrative documents and trafficking therein;
(y)   forgery of means of payment;
(z)   illicit trafficking in hormonal substances and other growth promoters;
(aa) illicit trafficking in nuclear or radioactive materials;
(bb) trafficking in stolen vehicles;
(cc) rape;
(dd) arson;
(ee) crimes within the jurisdiction of the International Criminal Court;
(ff)   unlawful seizure of aircraft, ships or spacecraft; and
(gg) sabotage.

Official text Article 118 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 119

Grounds for mandatory non-execution of the arrest warrant

What it says

Three grounds on which execution of the warrant must be refused. First, the offence is covered by an amnesty on the executing side, where that side's competent authorities had jurisdiction to prosecute it under the executing side's criminal law. Second, the executing judicial authority is informed that the person has been finally judged for the same acts by an EU country, by the United Kingdom, or by the United Kingdom for Gibraltar, provided that, if a penalty was imposed, it has been enforced, is being enforced or can no longer be enforced under the sentencing side's law. Third, the person cannot, because of their age, be held criminally responsible for the acts under the executing side's law.

What it pulls in

Referred to by Article 118(3), whose no-refusal rule for terrorism and group crime still yields to these grounds, and by Articles 144(5) and 145(4)(d), where consent to prosecution for other offences or to onward surrender must be refused on the same grounds. Article 120 holds the grounds on which refusal is optional.

Why it matters here

Article 119 sets the grounds on which execution must be refused; Article 120 sets those on which it may be refused. Under point (b), a final judgment on the same acts by an EU country, by the United Kingdom or by the UK for Gibraltar is a ground for refusal, provided any penalty has been enforced, is being enforced or can no longer be enforced. Under point (c), when Gibraltar is the executing side, the age of criminal responsibility is the one in Gibraltar's law. Nationality is not one of the grounds in Article 119. Article 122 deals with refusal on the ground of nationality. Under Article 120(1)(f), for a warrant issued to enforce a sentence, being a national of the executing EU country (or, where Gibraltar is executing, a UK national holding a valid identity card or residence permit issued in Gibraltar) is one of the links that can support an optional refusal.

The exact words

The execution of the arrest warrant shall be refused:
(a)    if the offence on which the arrest warrant is based is covered by an amnesty in the executing Member State or in the United Kingdom, in respect of Gibraltar, when it is the executing actor, where the competent authorities of that Member State or of the United Kingdom, in respect of Gibraltar, had jurisdiction to prosecute the offence under the criminal law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor;
(b)    if the executing judicial authority is informed that the requested person has been finally judged by a Member State or by the United Kingdom or by the United Kingdom, in respect of Gibraltar, in respect of the same acts, provided that, if a penalty has been imposed, it has been enforced, is in the process of being enforced or can no longer be enforced under the law of the Member State by which the requested person has been sentenced or of the United Kingdom or of the United Kingdom, in respect of Gibraltar, if the requested person has been sentenced by any of these; or
(c)   if the person who is the subject of the arrest warrant may not, owing to the person's age, be held criminally responsible for the acts on which the arrest warrant is based under the law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor.

Official text Article 119 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 120

Other grounds for non-execution of the arrest warrant

What it says

Under paragraph 1, execution of the warrant may be refused on nine grounds: (a) the act is not an offence under the executing side's law (in the cases in Article 118(2)); but for taxes, duties, customs and exchange, refusal is not allowed just because the executing side does not have the same kind of tax or rules; (b) the executing side is prosecuting the person for the same act; (c) the executing side's judicial authorities have decided not to prosecute or to halt proceedings, or a final judgment on the same acts that prevents further proceedings has been passed in an EU country or in the United Kingdom, for Gibraltar; (d) prosecution or punishment is time-barred under the executing side's law and the acts fall within its jurisdiction under its own criminal law; (e) the executing judicial authority is informed that a third country or the United Kingdom has finally judged the person for the same acts, provided any penalty has been enforced, is being enforced or can no longer be enforced; (f) the warrant is to enforce a custodial sentence or detention order and the person is staying in, a national of or resident in the executing EU country, or, where Gibraltar is executing, is a UK national holding a valid identity card or residence permit issued in Gibraltar or is staying in or resident in Gibraltar, and a competent authority of the executing side undertakes to enforce the sentence or order under its domestic law; where the person's consent to that transfer of the sentence or order is required, refusal may come only after the person consents; (g) the offences are regarded by the executing side's law as committed wholly or partly in its territory (in Gibraltar, where Gibraltar is executing) or in a place treated as such, or were committed outside the issuing side's territory and the executing side's law does not allow prosecution for the same offences committed outside its own territory; (h) there are reasons, based on objective elements, to believe the warrant was issued to prosecute or punish the person because of their sex, race, religion, ethnic origin, nationality, language, political opinions or sexual orientation, or that their position may be harmed for any of those reasons; (i) the warrant is to enforce a custodial sentence or detention order passed at a trial the person did not attend in person, unless the warrant states that, in line with further procedural requirements in the issuing side's domestic law, one of the conditions in points (i)(i) to (iv) is met (for example, the person was summoned in person, was defended by a lawyer they had mandated, or will be offered a retrial or appeal). Paragraphs 2 and 3 apply where the warrant relies on point (i)(iv), that is, the person was not personally served with the decision. Under paragraph 2, if that person has not previously received any official information about the existence of the criminal proceedings against them, they may ask, when told what the warrant contains, for a copy of the judgment before surrender. The issuing authority must provide it through the executing authority immediately after being told of the request. The request must not delay the surrender procedure or the decision to execute the warrant. The copy is for information only: it is not formal service of the judgment and does not start any time limit for asking for a retrial or appeal. Under paragraph 3, if a person surrendered in that case has asked for a retrial or appeal, their detention while awaiting it must be reviewed under the issuing side's domestic law, regularly or at their request, until those proceedings end. The review must in particular include the possibility of suspending or interrupting the detention. The retrial or appeal must begin within due time after surrender.

What it pulls in

Article 118

Article 118(2) is the double-criminality condition that ground (a) enforces. Article 118(3) makes its no-refusal rule for terrorism and the group conduct it describes subject to points (b) to (h) of paragraph 1; it does not list points (a) or (i). Article 123(1)(b) is linked to ground (f): where the warrant is for prosecution and Gibraltar is executing, surrender of a UK national or a person resident in Gibraltar may be made subject to the condition that the person, after being heard, is returned to Gibraltar to serve any custodial sentence or detention order.

Why it matters here

Under ground (f), where an EU country's warrant is to enforce a sentence and the person is a UK national with a valid Gibraltar identity card or residence permit, or is staying in or resident in Gibraltar, execution may be refused if a competent authority for Gibraltar undertakes to enforce the sentence under Gibraltar law. Where an EU country is executing, the test is that the person is staying in, a national of or a resident of that country. The test for Gibraltar names UK nationals with a Gibraltar card or permit, not UK nationals in general. Every ground in paragraph 1 is worded "may be refused": refusal is allowed, not required. (the Government's list of notifications under section 62(2) of the Treaty on Gibraltar and the European Union Act 2026, in operation from 23 July 2026) names the Magistrates' Court as Gibraltar's executing and issuing judicial authority.

The exact words

1.    The execution of the arrest warrant may be refused:
(a)   if, in one of the cases referred to in Article 118(2), the act on which the arrest warrant is based does not constitute an offence under the law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor; however, in relation to taxes or duties, customs and exchange, the execution of the arrest warrant shall not be refused on the grounds that the law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, does not impose the same kind of tax or duty or does not contain the same type of rules as regards taxes or duties, customs and exchange regulations as the law of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, or of the issuing Member State;
(b)   if the person who is the subject of the arrest warrant is being prosecuted in the executing Member State or by the United Kingdom, in respect of Gibraltar, when it is the executing actor, for the same act as that on which the arrest warrant is based;
(c)   if the judicial authorities of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, have decided either not to prosecute for the offence on which the arrest warrant is based or to halt proceedings, or if a final judgment which prevents further proceedings has been passed upon the requested person in a Member State or in the United Kingdom, in respect of Gibraltar, in respect of the same acts;
(d)   if the criminal prosecution or punishment of the requested person is statute- barred under the law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, and the acts fall within the jurisdiction of that Member State or of the United Kingdom, in respect of Gibraltar, under its own criminal law;
(e)   if the executing judicial authority is informed that the requested person has been finally judged by a third country or by the United Kingdom in respect of the same acts provided that, if a penalty has been imposed, it has been enforced, is in the process of being enforced or can no longer be enforced under the law of the United Kingdom, in respect of Gibraltar, when it is the sentencing actor, or the sentencing Member State;
(f)   if the arrest warrant has been issued for the purposes of execution of a custodial sentence or detention order and:
(i)    if the executing actor is a Member State, the requested person is staying in, or is a national, or a resident, of that Member State; or
(ii)   if the executing actor is the United Kingdom, in respect of Gibraltar, the requested person is a national of the United Kingdom holding a valid identity card or residence permit issued in Gibraltar by the competent authorities of the United Kingdom, in respect of Gibraltar, or is a person staying in, or resident in, Gibraltar,
and a competent authority of that Member State or of the United Kingdom, in respect of Gibraltar, undertakes to execute the sentence or detention order in accordance with the domestic law of the executing Member State or the United Kingdom, in respect of Gibraltar, when it is the executing actor; if consent of the requested person to the transfer of the sentence or detention order to the executing Member State or to the United Kingdom, in respect of Gibraltar, when it is the executing actor, is required, the competent authorities of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, may refuse to execute the arrest warrant only after the requested person consents to the transfer of the sentence or detention order;
(g)   if the arrest warrant relates to offences which:
(i)    are regarded by the law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, as having been committed in whole or in part in the executing Member State or in Gibraltar when the United Kingdom, in respect of Gibraltar, is the executing actor, or in a place treated as such; or
(ii)   have been committed outside the issuing Member State or Gibraltar when the United Kingdom, in respect of Gibraltar, is the issuing actor, and the law of the United Kingdom, in respect of Gibraltar, when it is the executing actor, or of the executing Member State does not allow prosecution for the same offences if committed outside its territory;
(h)   if there are reasons to believe on the basis of objective elements that the arrest warrant has been issued for the purpose of prosecuting or punishing a person on the grounds of the person's sex, race, religion, ethnic origin, nationality, language, political opinions or sexual orientation, or that that person's position may be prejudiced for any of those reasons;
(i)   if the arrest warrant has been issued for the purpose of executing a custodial sentence or a detention order and the requested person did not appear in person at the trial resulting in the decision, unless the arrest warrant states that the person, in accordance with further procedural requirements defined in the domestic law of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor:
(i)    in due time:
(A) either was summoned in person and thereby informed of the scheduled date and place of the trial which resulted in the decision, or by other means actually received official information of the scheduled date and place of that trial in such a manner that it was unequivocally established that the person was aware of the date and place of the scheduled trial;
and
(B)   was informed that a decision may be handed down if that person did not appear for the trial;
or
(ii)   being aware of the date and place of the scheduled trial, had given a mandate to a lawyer, who was either appointed by the person concerned or by a competent authority of the Member State or of the United Kingdom, in respect of Gibraltar, to defend them at the trial, and was indeed defended by that lawyer at the trial;
or
(iii) after being served with the decision and being expressly informed about the right to a retrial or appeal in which the person has the right to participate and which allows the merits of the case, including fresh evidence, to be re-examined, and which may lead to the original decision being reversed:
(A) expressly stated that the person did not contest the decision;
or
(B)   did not request a retrial or appeal within the applicable time frame;
or
(iv) was not personally served with the decision but:
(A) will be personally served with it without delay after the surrender and will be expressly informed of the right to a retrial or appeal in which the person has the right to participate and which allows the merits of the case, including fresh evidence, to be re-examined, and which may lead to the original decision being reversed;
and
(B)   will be informed of the time frame within which the person has to request such a retrial or appeal, as mentioned in the relevant arrest warrant.
2.    Where the arrest warrant is issued for the purpose of executing a custodial sentence or detention order under the conditions in point (i)(iv) of paragraph 1 and the person concerned has not previously received any official information about the existence of the criminal proceedings against them, that person may, when being informed about the content of the arrest warrant, request to receive a copy of the judgment before being surrendered. Immediately after having been informed about the request, the issuing authority shall provide the copy of the judgment via the executing authority to the person concerned. The request of the person concerned shall neither delay the surrender procedure nor delay the decision to execute the arrest warrant. The provision of the judgment to the person concerned shall be for information purposes only; it shall not be regarded as a formal service of the judgment nor actuate any time limits applicable for requesting a retrial or appeal.
3.    Where a person is surrendered under the conditions in point (i)(iv) of paragraph 1 and that person has requested a retrial or appeal, until those proceedings are finalised the detention of that person awaiting such retrial or appeal shall be reviewed in accordance with the domestic law of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, either on a regular basis or upon request of the person concerned. Such a review shall in particular include the possibility of suspension or interruption of the detention. The retrial or appeal shall begin within due time after the surrender.

Official text Article 120 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 121

Political offence exception

What it says

Execution of an arrest warrant may not be refused because the executing side's competent authorities regard the offence as political, connected with a political offence, or inspired by political motives. But the United Kingdom (for Gibraltar) and the EU (for any EU country) may each notify the EU-UK treaty committee on the circulation of persons that this rule will apply only to: terrorism offences under Articles 1 and 2 of the European Convention on the Suppression of Terrorism; conspiracy or association to commit those offences, where this matches the group conduct described in Article 118(3); and terrorism as defined in Annex 13. Where a warrant is issued by a side for which such a notification has been made, the executing side may apply reciprocity.

What it pulls in

Article 118

Article 118(3) describes the group-crime behaviour the notification refers to; Annex 13 defines terrorism. Article 149 requires the Parties to consider at the joint review under Article 330 whether notifications under paragraph 2 should be kept. Articles 144(5) and 145(4)(d) list Article 121(2) among the grounds on which the executing judicial authority may refuse consent to prosecution for other offences or to onward surrender.

Why it matters here

Under paragraph 1, a warrant may not be refused because the offence is seen as political. (the Government's list of notifications under section 62(2) of the Treaty on Gibraltar and the European Union Act 2026, in operation from 23 July 2026) records that the UK, for Gibraltar, makes no notification under Article 121(2). The held texts do not show whether the EU has notified for any EU country. Separately, Article 120(1)(h) allows refusal where there are reasons, based on objective elements, to believe the warrant was issued to prosecute or punish a person because of, among other grounds, their political opinions.

The exact words

1.    The execution of an arrest warrant may not be refused on the grounds that the offence may be regarded by the competent authorities of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, as a political offence, as an offence connected with a political offence or as an offence inspired by political motives.
2.    However, the United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may each notify the Specialised Committee on the Circulation of Persons that paragraph 1 will be applied only in relation to:
(a)   the offences referred to in Articles 1 and 2 of the European Convention on the Suppression of Terrorism;
(b)   offences of conspiracy or association to commit one or more of the offences referred to in Articles 1 and 2 of the European Convention on the Suppression of Terrorism, if those offences of conspiracy or association correspond to the description of behaviour referred to in Article 118(3) of this Agreement; and
(c)   terrorism as defined in Annex 13.
3.    Where an arrest warrant has been issued by a Member State on behalf of which a notification as referred to in paragraph 2 has been made or where an arrest warrant has been issued by the United Kingdom, in respect of Gibraltar, and where it has made such notification, the United Kingdom, in respect of Gibraltar, when it is the executing actor, or the executing Member State may apply reciprocity.

Official text Article 121 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 122

Nationality exception

What it says

Execution of an arrest warrant may not be refused because the person sought is a national of the executing EU country or, where Gibraltar is the executing side, a UK national. But the United Kingdom (for Gibraltar) and the EU (for any EU country) may each notify the EU-UK treaty committee on the circulation of persons that its own nationals will not be surrendered, or only on stated conditions. The notification must be based on reasons related to the fundamental principles or practice of its legal system. The other side may then notify, within a reasonable time, that its own executing judicial authorities may refuse to surrender its nationals to that side, or only on stated conditions. Where surrender is refused on the basis of such a notification, the refusing side's competent authorities must consider bringing proceedings against the person that match the subject of the warrant, taking into account the views of the issuing side. If a judicial authority decides not to bring proceedings, the victim must be able to receive information on that decision under the applicable domestic law. Where proceedings are brought, the competent authorities must be able to take appropriate measures to help victims and witnesses who live elsewhere, as set out in paragraph 4(a) and (b).

What it pulls in

Article 68(3) and (4) set the time for a notification under paragraph 2: by entry into force, or at the latest two months after (Article 336(4) treats the date of provisional application as the date of entry into force). Article 68(8) allows the notification to be withdrawn at any time. Article 149 says a notification under this Article "may only be renewed or newly made during the three months prior to the fourth anniversary of the entry into force of this Agreement and, subsequently, every five years thereafter"; one that is not renewed expires four years after entry into force or when the joint review under Article 330 is completed, whichever is later. Article 142(2) and (3) let a side that has notified refuse transit of its own nationals on the same terms. The warrant itself uses the Annex 14 form.

Why it matters here

Under paragraph 1, the executing judicial authority for Gibraltar may not refuse to surrender a UK national to an EU country on the ground of nationality, unless the UK, for Gibraltar, has notified under paragraph 2. (the Government's list of notifications under section 62(2) of the Treaty on Gibraltar and the European Union Act 2026, in operation from 23 July 2026) records that the UK, for Gibraltar, makes no notification under Article 122(2), and names the Magistrates' Court as the executing judicial authority. Article 68(4) gives a last date of two months after entry into force for notifications not made by entry into force. Under Article 149, a notification under Article 122(2) may only be newly made in the three months before the fourth anniversary of entry into force, and then every five years. The held texts do not show whether the EU has notified for any EU country.

The exact words

1.    The execution of an arrest warrant may not be refused on the grounds that the requested person is a national of the executing Member State or, where the executing actor is the United Kingdom, in respect of Gibraltar, a national of the United Kingdom.
2.    The United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may each notify the Specialised Committee on the Circulation of Persons that the United Kingdom's own nationals or that Member State's own nationals, as the case may be, will not be surrendered or that their surrender will be authorised only under certain specified conditions. The notification shall be based on reasons related to the fundamental principles or practice of the domestic legal order of the United Kingdom, in respect of Gibraltar, or the Member State on behalf of which a notification was made. In such a case, the Union, on behalf of any of its Member States or the United Kingdom, in respect of Gibraltar, as the case may be, may notify the Specialised Committee on the Circulation of Persons within a reasonable time after the receipt of the other Party's notification that the executing judicial authorities of the Member State or of the United Kingdom, in respect of Gibraltar, as the case may be, may refuse to surrender its own nationals as referred to in paragraph 1 to that Member State or to the United Kingdom, in respect of Gibraltar, or that surrender shall be authorised only under certain specified conditions.
3.    In circumstances where a Member State or the United Kingdom, in respect of Gibraltar, has refused to execute an arrest warrant on the basis that, in the case of the United Kingdom, in respect of Gibraltar, the United Kingdom has made a notification or, in the case of a Member State, the Union has made a notification on its behalf, as referred to in paragraph 2, the competent authorities of that Member State or of the United Kingdom, in respect of Gibraltar, shall consider instituting proceedings against the national of the United Kingdom or of the Member State, as the case may be, which are commensurate with the subject matter of the arrest warrant, having taken into account the views of the competent authorities of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, or of the issuing Member State. In circumstances where a judicial authority decides not to institute such proceedings, the victim of the offence on which the arrest warrant is based shall be able to receive information on the decision in accordance with the applicable domestic law.
4.    Where, in accordance with paragraph 3, the competent authorities of a Member State or of the United Kingdom, in respect of Gibraltar, institute proceedings against their own nationals as referred to in paragraph 1, the competent authorities of that Member State or of the United Kingdom, in respect of Gibraltar, shall be able to take appropriate measures to assist the victims and witnesses, particularly with regard to the way in which the proceedings are conducted, in the following circumstances:
(a)     proceedings are being instituted in a Member State, where they are persons resident in the United Kingdom or in Gibraltar or in another Member State;
(b)     proceedings are being instituted in the United Kingdom, in respect of Gibraltar, where they are residents of a Member State.

Official text Article 122 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 123

Guarantees to be given by the competent authorities of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, in particular cases

What it says

Three guarantees to which the executing side may make execution of the warrant subject. First, if the offence carries a life sentence or lifetime detention order on the issuing side, the executing side's competent authorities may require a guarantee, which they consider sufficient, from the issuing side's competent authorities that the penalty or measure will be reviewed on request or at the latest after 20 years, or that they will encourage clemency measures the person is entitled to apply for under the issuing side's law or practice. Second, if the warrant is for prosecution and the person is a national or resident of the executing EU country (or, where Gibraltar is executing, a UK national or a person resident in Gibraltar), surrender may be made subject to the condition that the person, after being heard, is returned to serve there any custodial sentence or detention order passed on the issuing side; where the person's consent to that transfer is required, the return guarantee depends on the person consenting, after being heard. Third, where there are substantial grounds to believe there is a real risk to the person's fundamental rights, the executing judicial authority may require, as appropriate, additional guarantees about their treatment after surrender before it decides whether to execute the warrant. The EU-UK treaty committee on the circulation of persons has the power to adopt any changes to this Article needed to reflect changes made in the Trade and Cooperation Agreement.

What it pulls in

Article 118(3) makes the no-refusal rule for terrorism and group conduct subject to these guarantees. Articles 144(5) and 145(5) require the issuing side to give them where it asks for consent to prosecute for other offences or to surrender the person onward. Article 120(1)(f) deals with sentences already passed. The Trade and Cooperation Agreement is the agreement between the European Union and the United Kingdom; paragraph 2 lets this Article be modified to reflect changes to it.

Why it matters here

Under paragraph 1(b), where an EU country's warrant is for prosecution and the person is a UK national or a person resident in Gibraltar, surrender may be made subject to the condition that the person, after being heard, is returned to Gibraltar to serve any prison sentence or detention order. Point (b) names UK nationals without the Gibraltar identity card or residence permit condition used in Article 120(1)(f)(ii). Points (a) and (c) apply when Gibraltar is the executing side as well as when an EU country is. Under paragraph 2, the EU-UK treaty committee on the circulation of persons may modify this Article to reflect changes made in the Trade and Cooperation Agreement; under Article 24(2) its decisions are taken by mutual consent.

The exact words

1.      The execution of the arrest warrant by the executing judicial authority may be subject to the following guarantees:
(a)     if the offence on which the arrest warrant is based is punishable by a custodial life sentence or a lifetime detention order in the issuing Member State or in the United Kingdom, in respect of Gibraltar, when it is the issuing actor, the competent authorities of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, may make the execution of the arrest warrant subject to the condition that the competent authorities of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, give a guarantee deemed sufficient by the competent authorities of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, that the competent authorities of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, will review the penalty or measure imposed, on request or at the latest after 20 years, or will encourage the application of measures of clemency for which the person is entitled to apply under the law or practice of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, aiming at the non-execution of such penalty or measure;
(b)   if a person who is the subject of an arrest warrant for the purposes of prosecution is a national or resident of the executing Member State or, where the executing actor is the United Kingdom, in respect of Gibraltar, a national of the United Kingdom or a person resident in Gibraltar, the surrender of that person may be subject to the condition that the person, after being heard, is returned to the executing Member State or to Gibraltar when the United Kingdom, in respect of Gibraltar, is the executing actor, in order to serve there the custodial sentence or detention order passed against them in the issuing Member State or in Gibraltar when the issuing actor is the United Kingdom, in respect of Gibraltar; if the consent of the requested person to the transfer of the sentence or detention order to the executing Member State or to Gibraltar when the United Kingdom, in respect of Gibraltar, is the executing actor, is required, the guarantee that the person be returned to the executing Member State or to Gibraltar when the United Kingdom, in respect of Gibraltar, is the executing actor, to serve the person's sentence is subject to the condition that the requested person, after being heard, consents to be returned to the executing Member State or to Gibraltar when the United Kingdom, in respect of Gibraltar, is the executing actor;
(c)   if there are substantial grounds for believing that there is a real risk to the protection of the fundamental rights of the requested person, the executing judicial authority may require, as appropriate, additional guarantees as to the treatment of the requested person after the person's surrender before it decides whether to execute the arrest warrant.
2.    The Specialised Committee on the Circulation of Persons shall have the power to adopt any modifications to this Article as may be necessary to reflect changes made in the Trade and Cooperation Agreement.

Official text Article 123 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 124

Recourse to the central authority

What it says

The United Kingdom, for Gibraltar, must notify the EU-UK treaty committee on the circulation of persons of its central authority. The EU may notify the central authority of each EU country that has designated one. Where a side's legal system provides for it, more than one central authority may be notified. The central authority assists the competent judicial authorities. When notifying, each side may indicate that, because of how its internal judicial system is organised, its central authority or authorities are responsible for the administrative sending and receiving of arrest warrants and related official correspondence. Such sending must follow Article 6(1) and Article 126. The indication is binding on all the authorities of the issuing side.

What it pulls in

Article 6 Article 126

The exact words

1.    The United Kingdom, in respect of Gibraltar, shall notify the Specialised Committee on the Circulation of Persons of the central authority of the United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may notify the Specialised Committee on the Circulation of Persons of the central authority for each Member State having designated such an authority, or, if the legal system of the relevant Member State or of the United Kingdom, in respect of Gibraltar, so provides, of more than one central authority to assist the competent judicial authorities.
2.    When notifying the Specialised Committee on the Circulation of Persons under paragraph 1 of this Article, the United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may each indicate that, as a result of the organisation of the internal judicial system of the relevant Member State or of the United Kingdom, in respect of Gibraltar, the central authority or central authorities are responsible for the administrative transmission and receipt of arrest warrants, as well as for all other official correspondence relating to the administrative transmission and receipt of arrest warrants. Such transmission of arrest warrants shall be made in accordance with Article 6(1) and Article 126. Such indication shall be binding upon all the authorities of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor.

Official text Article 124 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 125

Content and form of the arrest warrant

What it says

The warrant must contain, set out on the form in Annex 14: the identity and nationality of the person sought; the name, address, telephone and fax numbers and e-mail address of the issuing judicial authority; evidence of an enforceable judgment, arrest warrant or other enforceable judicial decision with the same effect within Article 118; the nature and legal classification of the offence; a description of the circumstances, including the time, place and the person's degree of participation; the penalty imposed if there is a final judgment, or the range of penalties under the issuing side's law; and, if possible, other consequences of the offence. The EU-UK treaty committee on the circulation of persons may amend the form as necessary, and must adopt changes needed to reflect changes to Annex 43 of the Trade and Cooperation Agreement. The warrant must be translated into the official language, or one of the official languages, of the executing EU country, or into English when Gibraltar is executing. The EU may notify the Committee that a translation into one or more other official languages of an EU country will be accepted.

What it pulls in

Article 118

The exact words

1.    The arrest warrant shall contain the following information set out in accordance with the form contained in Annex 14:
(a)   the identity and nationality of the requested person;
(b)   the name, address, telephone and fax numbers and e-mail address of the issuing judicial authority;
(c)   evidence of an enforceable judgment, an arrest warrant or any other enforceable judicial decision having the same effect that falls within the scope of Article 118;
(d)   the nature and legal classification of the offence, particularly in respect of Article 118;
(e)   a description of the circumstances in which the offence was committed, including the time, place and degree of participation in the offence by the requested person;
(f)   the penalty imposed, if there is a final judgment, or the prescribed scale of penalties for the offence under the law of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor; and
(g)   if possible, other consequences of the offence.
2.    The Specialised Committee on the Circulation of Persons may amend the form in Annex 14 as may be necessary.
The Specialised Committee on the Circulation of Persons shall adopt any modifications to the form in Annex 14 as may be necessary to reflect changes made to Annex 43 of the Trade and Cooperation Agreement.
3.    The arrest warrant shall be translated into the official language or one of the official languages of the executing Member State or into English when the United Kingdom, in respect of Gibraltar, is the executing actor. The Union, acting on behalf of any of its Member States, may notify the Specialised Committee on the Circulation of Persons that a translation in one or more other official languages of a Member State will be accepted.

Official text Article 125 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 126

Transmission of an arrest warrant

What it says

Article 6(1) (formal communications to or from the Gibraltar competent authorities go through the UK Foreign, Commonwealth and Development Office, or another UK body the UK Government appoints) applies only to the initial transmission of an arrest warrant. That transmission must follow Article 6(1) and this Chapter. Where the person's location is known, the issuing judicial authority may send the warrant, in line with Article 6(1), to the executing side's competent authority, allowing that authority to check the warrant's authenticity.

What it pulls in

Article 116 Article 119 Article 120 Article 121 Article 123 Article 125 Article 134

The exact words

1.       Article 6(1) shall apply only in relation to initial transmission of the arrest warrant, which shall be transmitted in accordance with that Article and the provisions of this Chapter.
2.       If the location of the requested person is known, the issuing judicial authority may transmit, in accordance with Article 6(1), the arrest warrant to the competent authority of the executing Member State, or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, allowing that authority to establish the authenticity of the arrest warrant.

Official text Article 126 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 127

Detailed procedures for transmitting an arrest warrant

What it says

If the issuing judicial authority does not know which executing judicial authority is competent, it must make the enquiries needed to find out from the executing side's competent authorities. Instead of the Article 126 route, the issuing judicial authority may ask Interpol (the International Criminal Police Organisation) to transmit the warrant. All difficulties about transmission, or about the authenticity of any document needed to execute the warrant, are dealt with by direct contact between the judicial authorities involved or, where appropriate, with the involvement of the central authorities of the EU countries and of the United Kingdom, for Gibraltar. An authority that receives a warrant it is not competent to act on must automatically forward it to the competent authority on the executing side, and tell the issuing judicial authority.

What it pulls in

Article 126

The exact words

1.       If the issuing judicial authority does not know which authority is the competent executing judicial authority, it shall make the requisite enquiries in order to obtain that information from the competent authorities of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor.
2.       As an alternative to Article 126, the issuing judicial authority may request the International Criminal Police Organisation ("Interpol") to transmit an arrest warrant.
3.    All difficulties concerning the transmission or the authenticity of any document needed for the execution of the arrest warrant shall be dealt with by direct contacts between the judicial authorities involved, or, where appropriate, with the involvement of the central authorities of the Member States and of the United Kingdom, in respect of Gibraltar.
4.    If the authority which receives an arrest warrant is not competent to act upon it, it shall automatically forward the arrest warrant to the competent authority in the executing Member State or in the United Kingdom, in respect of Gibraltar, when it is the executing actor, and shall inform the issuing judicial authority accordingly.

Official text Article 127 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 128

Rights of a requested person

What it says

When a person is arrested on a warrant, the executing judicial authority must tell them, under the executing side's domestic law, about the warrant and its contents, and that they may consent to surrender. If they do not speak or understand the language of the proceedings, they have the right to an interpreter and to a written translation in their own language or another language they speak or understand, under the executing side's domestic law. They have the right to a lawyer on arrest, under the executing side's domestic law. They must be told of their right to appoint a lawyer in the issuing country to help them in the warrant proceedings on the executing side; this does not affect the time limits in Article 140. They have the right, if they wish, to have the consular authorities of their country of nationality (or, if they are stateless, of the country where they usually live) told of the arrest without undue delay, and to communicate with them.

What it pulls in

Article 140

Paragraph 4 is without prejudice to the time limits in Article 140 (surrender no later than 10 days after the final decision, with the exceptions in Article 140(3) and (4)). Articles 130 and 131 follow on (consent given before the executing judicial authority, or a hearing if the person does not consent), and Article 129 governs whether the person stays in detention meanwhile.

Why it matters here

These rights apply to a requested person who is arrested, whether the arrest is in Gibraltar or in an EU country. Paragraphs 1 to 3 are applied "in accordance with the domestic law" of the executing side, so the detail, such as how a lawyer is provided, depends on that side's law. Under paragraph 4, a person arrested in an EU country on a Gibraltar warrant must be told of the right to appoint a lawyer in Gibraltar, and a person arrested in Gibraltar on an EU country's warrant must be told of the right to appoint a lawyer in that country. The consular right in paragraph 5 is not limited by nationality: it covers the consular authorities of the person's State of nationality or, for a stateless person, of the State where they usually live.

The exact words

1.    If a requested person is arrested for the purpose of the execution of an arrest warrant, the executing judicial authority, in accordance with the domestic law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, shall inform that person of the arrest warrant and of its contents, and also of the possibility of consenting to surrender to the United Kingdom, in respect of Gibraltar, when it is the issuing actor, or to the issuing Member State.
2.    A requested person who is arrested for the purpose of the execution of an arrest warrant and who does not speak or understand the language of the arrest warrant proceedings shall have the right to be assisted by an interpreter and to be provided with a written translation in the native language of the requested person or in any other language which that person speaks or understands, in accordance with the domestic law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor.
3.    A requested person shall have the right to be assisted by a lawyer upon arrest, in accordance with the domestic law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor.
4.    The requested person shall be informed of the person's right to appoint a lawyer in the issuing Member State or in the United Kingdom, in respect of Gibraltar, when it is the issuing actor, for the purpose of assisting the requested person in the United Kingdom, in respect of Gibraltar, when it is the executing actor or in the executing Member State in the arrest warrant proceedings. This paragraph is without prejudice to the time limits set out in Article 140.
5.    A requested person who is arrested shall have the right to have the consular authorities of that person's State of nationality, or if that person is stateless, the consular authorities of the State where that person usually resides, informed of the arrest without undue delay and to communicate with those authorities, if that person so wishes.

Official text Article 128 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 129

Keeping the person in detention

What it says

When someone is arrested on a warrant, the executing judicial authority decides, under the executing side's law, whether they stay in detention. They may be released provisionally at any time under the executing side's domestic law, provided that the executing EU country or the United Kingdom, for Gibraltar, takes all the measures it considers necessary to stop them absconding.

The exact words

When a person is arrested on the basis of an arrest warrant, the executing judicial authority shall take a decision on whether the requested person should remain in detention, in accordance with the law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor. The person may be released provisionally at any time in accordance with the domestic law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor provided that that Member State or the United Kingdom, in respect of Gibraltar, takes all the measures it deems necessary to prevent the person from absconding.

Official text Article 129 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 130

Consent to surrender

What it says

If the arrested person consents to surrender, the consent must be given before the executing judicial authority, under the executing side's domestic law. Where appropriate, the same applies to the person expressly giving up the "speciality rule" in Article 144(3) (the rule that a surrendered person may not be prosecuted, sentenced or otherwise deprived of liberty for an offence committed before surrender, other than the one they were surrendered for). Each EU country and the United Kingdom, for Gibraltar, must adopt measures to make sure the consent and any renunciation are established in a way that shows the person gave them voluntarily and fully aware of the consequences; to that end the person has the right to a lawyer. The consent and any renunciation must be formally recorded under the procedure in the executing side's domestic law. In principle, consent may not be revoked. But an EU country or the United Kingdom, for Gibraltar, may provide that the consent and any renunciation may be revoked under its domestic law. If so, the time between consent and revocation does not count towards the time limits in Article 140. The United Kingdom, for Gibraltar, and the EU, for any EU country, may each notify the EU-UK treaty committee on the circulation of persons that it wishes to use this possibility, setting out the procedures for revocation and any changes to them.

What it pulls in

Article 140 Article 144

Article 144(3) is the speciality rule the person may give up. Article 144(4)(e) says that rule does not apply where the person consented to be surrendered, "where appropriate at the same time as the person renounced the speciality rule". Article 140 holds the surrender time limits. Article 134(2) sets a 10-day limit for the final decision once consent is given. Article 131 gives a hearing to a person who does not consent.

Why it matters here

Where the person consents, Article 134(2) requires the final decision on the warrant within 10 days of consent; in other cases Article 134(3) allows 60 days from arrest. Under Article 134(4), where in a specific case the warrant cannot be executed within those limits, the executing judicial authority must immediately tell the issuing judicial authority, with reasons, and the limits may be extended by a further 30 days. (the Government's list of notifications under section 62(2) of the Treaty on Gibraltar and the European Union Act 2026, in operation from 23 July 2026) records a notification by the UK, for Gibraltar, under Article 130(4): consent to surrender may be revoked by the person before the magistrates' court, which must record the revocation in writing. The held texts do not show which EU countries allow revocation. Paragraphs 1 to 3 require consent to be given before the executing judicial authority, with the right to a lawyer, and to be formally recorded.

The exact words

1. If the arrested person indicates that they consent to surrender, that consent and, if appropriate, the express renunciation of entitlement to the speciality rule referred to in Article 144(3) must be given before the executing judicial authority, in accordance with the domestic law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor.
2. Each Member State and the United Kingdom, in respect of Gibraltar, shall adopt the measures necessary to ensure that the consent and, where appropriate, the renunciation referred to in paragraph 1 are established in such a way as to show that the person concerned has expressed them voluntarily and in full awareness of the consequences. To that end, the requested person shall have the right to a lawyer.
3. The consent and, where appropriate, the renunciation referred to in paragraph 1 shall be formally recorded in accordance with the procedure laid down by the domestic law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor.
4. In principle, consent may not be revoked. A Member State or the United Kingdom, in respect of Gibraltar, may provide that the consent and, if appropriate, the renunciation referred to in paragraph 1 of this Article may be revoked in accordance with the rules applicable under its domestic law. In such a case, the period between the date of the consent and that of its revocation shall not be taken into consideration in establishing the time limits laid down in Article 140. The United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may each notify the Specialised Committee on the Circulation of Persons that it wishes to have recourse to this possibility, specifying the procedures whereby revocation of the consent is possible and any amendments to those procedures.

Official text Article 130 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 131

Hearing of the requested person

What it says

A person who does not consent to surrender under Article 130 is entitled to be heard by the executing judicial authority, under the executing side's law.

What it pulls in

Article 130

The exact words

Where the arrested person does not consent to surrender as referred to in Article 130, that person shall be entitled to be heard by the executing judicial authority, in accordance with the law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor.

Official text Article 131 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 132

Surrender decision

What it says

The executing judicial authority must decide whether the person is to be surrendered within the time limits and on the conditions in this Chapter, in particular the principle of proportionality in Article 116. If it finds the information from the issuing side insufficient to decide, it must ask for the extra information it needs as a matter of urgency, in particular on Articles 116, 119 to 121, 123 and 125. It may set a time limit for receiving it, taking into account the time limits in Article 134. The issuing judicial authority may send any other useful information at any time.

What it pulls in

The exact words

1.    The executing judicial authority shall decide whether the person is to be surrendered within the time limits and in accordance with the conditions defined in this Chapter, in particular the principle of proportionality as set out in Article 116.
2.    If the executing judicial authority finds the information communicated by the competent authorities of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, to be insufficient to allow it to decide on surrender, it shall request that the necessary supplementary information, in particular with respect to Article 116, Articles 119 to 121 and Articles 123 and 125, be furnished as a matter of urgency and may fix a time limit for the receipt thereof, taking into account the need to observe the time limits provided for in Article 134.
3.    The issuing judicial authority may forward any additional useful information to the executing judicial authority at any time.

Official text Article 132 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 133

Decision in the event of multiple requests

What it says

Where judicial authorities of two or more EU countries, or of one or more EU countries and Gibraltar, have issued a European arrest warrant or an arrest warrant for the same person, the executing judicial authority decides which to execute. It must give due consideration to all the circumstances, especially how serious the offences are and where they took place, the dates of the warrants, whether each is for prosecution or to enforce a sentence, and EU countries' obligations under EU law, in particular on freedom of movement and non-discrimination on grounds of nationality. An EU country's executing judicial authority may ask Eurojust for advice. Where an arrest warrant conflicts with an extradition request from a third country, or with a warrant issued by the United Kingdom under the Trade and Cooperation Agreement, the executing side's competent authority decides which takes precedence, considering all the circumstances, in particular those above and those in the applicable convention. The Article does not affect obligations under the Statute of the International Criminal Court.

The exact words

1.    If judicial authorities of two or more Member States or of one or more Member States and the United Kingdom, in respect of Gibraltar, have issued a European arrest warrant or an arrest warrant for the same person, the decision as to which of those arrest warrants is to be executed shall be taken by the executing judicial authority, with due consideration of all the circumstances, especially the relative seriousness of the offences and place of the offences, the respective dates of the arrest warrants or European arrest warrants and whether they have been issued for the purposes of prosecution or for the execution of a custodial sentence or detention order, and of legal obligations of Member States deriving from Union law regarding, in particular, the principles of freedom of movement and non- discrimination on grounds of nationality.
2.    The executing judicial authority of a Member State may seek the advice of Eurojust when making the choice referred to in paragraph 1.
3.    In the event of a conflict between an arrest warrant and a request for extradition presented by a third country or an arrest warrant presented by the United Kingdom pursuant to the Trade and Cooperation Agreement (a "TCA arrest warrant"), the decision as to whether the arrest warrant or the extradition request or
TCA arrest warrant takes precedence shall be taken by the competent authority of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, with due consideration of all the circumstances, in particular those referred to in paragraph 1 and those mentioned in the applicable convention.
4.    This Article is without prejudice to the obligations of Member States and of the United Kingdom, in respect of Gibraltar, under the Statute of the International Criminal Court.

Official text Article 133 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 134

Time limits and procedures for the decision to execute the arrest warrant

What it says

An arrest warrant must be dealt with and executed urgently. Where the person consents to surrender, the final decision on execution must be taken within 10 days of the consent. In other cases it must be taken within 60 days of the arrest. If in a specific case the warrant cannot be executed within those limits, the executing judicial authority must immediately tell the issuing judicial authority, with reasons; the limits may then be extended by a further 30 days. Until it has taken a final decision, the executing judicial authority must make sure the practical conditions needed for surrender remain in place. Reasons must be given for any refusal to execute a warrant.

What it pulls in

Article 140 adds the next time limit: surrender within 10 days of the final decision. Under Articles 137 and 138 these limits do not start running while a privilege or immunity, or a third country's speciality protection, applies. Under Article 130(4) the time between a consent and its revocation does not count. Article 132(2) refers to these limits when the executing judicial authority asks for more information.

Why it matters here

The limits in paragraphs 2 to 4 bind Gibraltar's executing judicial authority when an EU country issues the warrant, and an EU country's executing judicial authority when Gibraltar issues one. The Article does not say what happens if the limit for the decision is missed. Article 140(5) provides for release from custody when the surrender time limits in Article 140(2) to (4) expire. Paragraph 6 requires reasons for any refusal.

The exact words

1.    An arrest warrant shall be dealt with and executed as a matter of urgency.
2.    In cases where the requested person consents to surrender, the final decision on the execution of the arrest warrant shall be taken within 10 days after the consent was given.
3.    In other cases, the final decision on the execution of the arrest warrant shall be taken within 60 days after the arrest of the requested person.
4.    Where in specific cases the arrest warrant cannot be executed within the time limits laid down in paragraphs 2 or 3, the executing judicial authority shall immediately inform the issuing judicial authority of that fact, giving the reasons for the delay. In such cases, the time limits may be extended by a further 30 days.
5.    As long as the executing judicial authority has not taken a final decision on the arrest warrant, it shall ensure that the material conditions necessary for the effective surrender of the person remain fulfilled.
6.    Reasons must be given for any refusal to execute an arrest warrant.

Official text Article 134 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 135

Situation pending the decision

What it says

While a prosecution warrant is pending, the executing judicial authority must either agree to the person being heard under Article 136 or agree a temporary transfer on mutually agreed terms; a transferred person must be able to return for hearings in the surrender procedure.

What it pulls in

Article 136

The exact words

1.    Where the arrest warrant has been issued for the purpose of conducting a criminal prosecution, the executing judicial authority shall either:
(a)   agree that the requested person should be heard in accordance with Article 136; or
(b)   agree to the temporary transfer of the requested person.
2.    The conditions and the duration of the temporary transfer shall be determined by mutual agreement between the issuing and executing judicial authorities.
3.    In the case of temporary transfer, the person must be able to return to the executing Member State or to Gibraltar, when the United Kingdom, in respect of Gibraltar, is the executing actor, to attend hearings which concern that person as part of the surrender procedure.

Official text Article 135 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 136

Hearing the person pending the decision

What it says

The person sought must be heard by a judicial authority, assisted by a lawyer designated under the issuing side's law. The hearing takes place under the executing side's law and on conditions agreed between the issuing and executing judicial authorities. The executing judicial authority may assign another of its side's judicial authorities to take part in the hearing, to make sure this Article is properly applied.

The exact words

1.    The requested person shall be heard by a judicial authority. To that end, the requested person shall be assisted by a lawyer designated in accordance with the law of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor.
2.    The requested person shall be heard in accordance with the law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor and with the conditions determined by mutual agreement between the issuing and executing judicial authorities.
3.    The competent executing judicial authority may assign another judicial authority of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor to take part in the hearing of the requested person in order to ensure the proper application of this Article.

Official text Article 136 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 137

Privileges and immunities

What it says

If the person sought has a privilege or immunity on the executing side regarding jurisdiction or enforcement, the Article 134 time limits start only when, or if, the executing judicial authority is told that it has been waived. The executing side's competent authorities must make sure the practical conditions for surrender are in place once the person no longer has the privilege or immunity. Where the power to waive lies with an authority of the executing side, the executing judicial authority must ask it to use that power without delay. Where the power lies with another EU country, the United Kingdom, Gibraltar, a third country or an international organisation, the issuing judicial authority must ask.

What it pulls in

Article 134

The exact words

1.    Where the requested person enjoys a privilege or immunity regarding jurisdiction or execution in the executing Member State or in the United Kingdom, in respect of Gibraltar, when it is the executing actor, the time limits referred to in Article 134 only start running when, or if, the executing judicial authority is informed of the fact that the privilege or immunity has been waived.
2.    The competent authorities of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, shall ensure that the material conditions necessary for effective surrender are fulfilled when the person no longer enjoys such privilege or immunity.
3.    Where power to waive the privilege or immunity lies with an authority of the executing Member State or of the United Kingdom or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, the executing judicial authority shall request that authority to exercise that power without delay. Where power to waive the privilege or immunity lies with an authority of another Member State, the United Kingdom, the United Kingdom, in respect of Gibraltar, a third country or international organisation, the issuing judicial authority shall request that authority to exercise that power.

Official text Article 137 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 138

Competing international obligations

What it says

The treaty does not affect the executing side's obligations where the person sought was earlier extradited to that side from a third country or from the United Kingdom and is protected by the speciality rule in the arrangement under which they were extradited (the rule limiting what they may be prosecuted or punished for there). The executing EU country or the United Kingdom, for Gibraltar, must take all necessary measures to ask, without delay, for the consent of the third country or the United Kingdom that extradited the person, so that the person can be surrendered to the issuing side. The Article 134 time limits do not start running until the day the speciality rule stops applying. While waiting for that decision, the executing side must make sure the practical conditions needed for surrender remain in place.

What it pulls in

Article 134

The exact words

1.    This Agreement does not prejudice the obligations of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, where the requested person has been extradited to that Member State or to the United Kingdom, in respect of Gibraltar, from a third country or from the United Kingdom and where that person is protected by provisions of the arrangement under which that person was extradited concerning the speciality rule. The executing Member State or the United Kingdom, in respect of Gibraltar, when it is the executing actor, shall take all necessary measures for requesting without delay the consent of the third country or of the United Kingdom from which the requested person was extradited so that the requested person can be surrendered to the issuing Member State or to the United Kingdom, in respect of Gibraltar, when it is the issuing actor. The time limits referred to in Article 134 do not start running until the day on which the speciality rule ceases to apply.
2.    Pending the decision of the third country or of the United Kingdom from which the requested person was extradited, the executing Member State or the United Kingdom, in respect of Gibraltar, when it is the executing actor, shall ensure that the material conditions necessary for effective surrender remain fulfilled.

Official text Article 138 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 139

Notification of the decision

What it says

The executing judicial authority must immediately tell the issuing judicial authority what it has decided to do about the warrant.

The exact words

The executing judicial authority shall notify the issuing judicial authority immediately of the decision on the action to be taken on the arrest warrant.

Official text Article 139 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 140

Time limits for surrender of the person

What it says

The person sought must be surrendered as soon as possible, on a date agreed between the authorities concerned, and no later than 10 days after the final decision on the warrant. If circumstances beyond the control of the competent authorities of any EU country or of the United Kingdom, for Gibraltar, prevent surrender within that time, the executing and issuing judicial authorities must contact each other at once and agree a new date; surrender must then take place within 10 days of that date. Surrender may, exceptionally, be postponed for a time for serious humanitarian reasons, for example where there are substantial grounds to believe it would manifestly (clearly) endanger the person's life or health. The warrant must then be executed as soon as those grounds end. The executing judicial authority must immediately tell the issuing judicial authority and agree a new surrender date; surrender must take place within 10 days of that date. If the time limits in paragraphs 2 to 4 run out and the person is still in custody, the person must be released. The two judicial authorities must contact each other as soon as it appears a person is to be released on that basis, and agree the arrangements for surrender.

What it pulls in

Article 134 sets the earlier clock for the decision itself. Articles 128(4) and 130(4) refer to these limits; Article 141 allows a different kind of postponement — to let the executing side prosecute or imprison the person first.

Why it matters here

Under paragraph 5, if the time limits in paragraphs 2 to 4 expire and the person is still in custody, the person must be released. The paragraph does not end the warrant: the two judicial authorities are to agree arrangements for the surrender. Paragraph 4 allows postponement for serious humanitarian reasons, such as a clear danger to the person's life or health. The limits apply whether Gibraltar or an EU country is the executing side.

The exact words

1. The requested person shall be surrendered as soon as possible on a date agreed between the authorities concerned.
2. The requested person shall be surrendered no later than 10 days after the final decision on the execution of the arrest warrant.
3. If the surrender of the requested person within the time limit in paragraph 2 is prevented by circumstances beyond the control of the competent authorities of any of the Member States or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, the executing and issuing judicial authorities shall immediately contact each other and agree on a new surrender date. In that event, the surrender shall take place within 10 days of the new date thus agreed.
4. The surrender may exceptionally be temporarily postponed for serious humanitarian reasons, for example if there are substantial grounds for believing that the surrender would manifestly endanger the requested person's life or health. The execution of the arrest warrant shall take place as soon as those grounds have ceased to exist. The executing judicial authority shall immediately inform the issuing judicial authority and agree on a new surrender date. In that event, the surrender shall take place within 10 days of the new date agreed.
5. Upon the expiry of the time limits referred to in paragraphs 2 to 4, if the requested person is still being held in custody, that person shall be released. The executing and issuing judicial authorities shall contact each other as soon as it appears that a person is to be released under this paragraph and agree the arrangements for the surrender of that person.

Official text Article 140 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 141

Postponed or conditional surrender

What it says

After deciding to execute a warrant, the executing judicial authority may postpone surrender so the person can first be prosecuted or serve a sentence for another offence on the executing side — or surrender the person temporarily on written conditions agreed between the two authorities, which bind the issuing side.

The exact words

1.    After deciding to execute the arrest warrant, the executing judicial authority may postpone the surrender of the requested person so that the requested person may be prosecuted in the executing Member State or by the United Kingdom, in respect of Gibraltar, when it is the executing actor or, if the requested person has already been sentenced, so that the requested person may serve a sentence passed for an act other than that referred to in the arrest warrant in the executing Member State or in the United Kingdom, in respect of Gibraltar, when it is the executing actor.
2.       Instead of postponing the surrender, the executing judicial authority may temporarily surrender the requested person to the issuing Member State or to the United Kingdom, in respect of Gibraltar, when it is the issuing actor, under conditions to be determined by mutual agreement between the executing and the issuing judicial authorities. That agreement shall be made in writing, and the conditions shall be binding on all the authorities in the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor.

Official text Article 141 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 142

Transit

What it says

Each EU country, the United Kingdom, and the United Kingdom for Gibraltar must permit a person being surrendered to pass through its territory (transit), provided it has been told the person's identity and nationality, that an arrest warrant exists, the nature and legal classification of the offence, and the circumstances of the offence, including date and place. Where the United Kingdom, for Gibraltar, has notified under Article 122(2) that UK nationals will not be surrendered, or only on stated conditions, the United Kingdom or the United Kingdom for Gibraltar, as the case may be, may refuse transit of UK nationals on the same terms or apply the same conditions. An EU country on whose behalf such a notification has been made may do the same for transit of its own nationals through its territory. The EU countries, the United Kingdom, and the United Kingdom for Gibraltar must notify the EU-UK treaty committee on the circulation of persons of the authorities responsible for receiving transit requests, the necessary documents and other official correspondence on transit. A transit request and the information may be sent to that authority by any means that produces a written record, and the decision is notified the same way. The Article does not apply to transport by air without a scheduled stopover; but if an unscheduled landing occurs, the issuing side's competent authorities must give the notified authority the information listed in paragraph 1. The Article applies, with the necessary changes, to transit of a person being extradited or surrendered from a third country or the United Kingdom to an EU country or to the United Kingdom for Gibraltar, or between EU countries.

What it pulls in

Article 122

Article 122(2) is the nationality notification that this Article mirrors for transit; Article 149 governs its renewal. Paragraph 7 extends the Article, by analogy, to extradition requests, European Arrest Warrants and TCA arrest warrants under the Trade and Cooperation Agreement.

Why it matters here

Under paragraph 1, the United Kingdom, the UK for Gibraltar and each EU country must permit transit once given the listed information. The right in paragraphs 2 and 3 to refuse or set conditions for transit of a side's own nationals depends on a notification under Article 122(2). (the Government's list of notifications under section 62(2) of the Treaty on Gibraltar and the European Union Act 2026, in operation from 23 July 2026) records that the UK, for Gibraltar, makes no notification under Article 122(2), and names the Chief Secretary as the authority for transit requests under Article 142(4).

The exact words

1. Each Member State, the United Kingdom and the United Kingdom, in respect of Gibraltar, shall permit the transit through their territory of a requested person who is being surrendered provided that they have been given information on:
(a) the identity and nationality of the person subject to the arrest warrant;
(b) the existence of an arrest warrant;
(c) the nature and legal classification of the offence; and
(d) the description of the circumstances of the offence, including the date and place.
2. Where a notification has been made by the United Kingdom, in respect of Gibraltar, in accordance with Article 122(2) to the effect that nationals of the United Kingdom will not be surrendered or that surrender will be authorised only under certain specified conditions, the United Kingdom or the United Kingdom, in respect of Gibraltar, as the case may be, may refuse the transit of nationals of the United Kingdom under the same terms or submit it to the same conditions.
3. The Member State on behalf of which a notification has been made in accordance with Article 122(2) to the effect that its own nationals will not be surrendered or that surrender will be authorised only under certain specified conditions, may refuse the transit of its own nationals through its territory under the same terms or submit it to the same conditions.
4. The Member States, the United Kingdom and the United Kingdom, in respect of Gibraltar, shall notify the Specialised Committee on the Circulation of Persons of the authorities responsible for receiving transit requests and the necessary documents, as well as any other official correspondence relating to transit requests.
5. The transit request and the information referred to in paragraph 1 may be addressed to the authority notified pursuant to paragraph 4 by any means capable of producing a written record. The decision of the notified authority of the requested Member State or of the United Kingdom or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall be notified by the same procedure.
6. This Article does not apply in the case of transport by air without a scheduled stopover. However, if an unscheduled landing occurs, the competent authorities of the issuing Member State or the United Kingdom, in respect of Gibraltar, when it is the issuing actor, shall provide the authority notified pursuant to paragraph 4 with the information referred to in paragraph 1.
7. Where a transit concerns a person who is to be extradited, or surrendered, from a third country or the United Kingdom to a Member State or the United Kingdom, in respect of Gibraltar, or between Member States, this Article applies mutatis mutandis. In particular, references to an "arrest warrant" shall be treated as references to an "extradition request" or a "European Arrest Warrant", or a "TCA arrest warrant", as the case may be.

Official text Article 142 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 143

Deduction of the period of detention served in the executing Member State or in Gibraltar

What it says

When a person surrendered under an arrest warrant is given a custodial sentence (a prison sentence) or a detention order, the side that issued the warrant (an EU country, or the UK for Gibraltar) must deduct from the time to be served all periods of detention that arose from carrying out the warrant. At the time of surrender, the executing judicial authority, or the central authority notified under Article 124(1), must send the issuing judicial authority all information on how long the person was detained under the warrant. The executing judicial authority is the judicial authority of the side that carries out the warrant. Under Article 117, a judicial authority is a judge, a court or a public prosecutor; a public prosecutor counts only so far as that side's law provides.

What it pulls in

Article 124

The exact words

1.    The issuing Member State or the United Kingdom, in respect of Gibraltar, when it is the issuing actor, shall deduct all periods of detention arising from the execution of an arrest warrant from the total period of detention to be served in the issuing Member State, or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the issuing actor, as a result of a custodial sentence or detention order being passed.
2.    All information concerning the duration of the detention of the requested person on the basis of the arrest warrant shall be transmitted by the executing judicial authority or the central authority notified under Article 124(1) to the issuing judicial authority at the time of the surrender.

Official text Article 143 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 144

Possible prosecution for other offences

What it says

Speciality is the rule that a person handed over (surrendered) under an arrest warrant may not be prosecuted, sentenced or otherwise deprived of liberty for an offence committed before the surrender, other than the one they were surrendered for (paragraph 3). Under paragraphs 1 and 2, the UK, for Gibraltar, and the EU, for any EU country, may each notify the EU-UK treaty committee on the circulation of persons that, between Gibraltar and the EU countries covered by both notifications, consent to prosecution, sentencing or detention for such other earlier offences is presumed. The executing judicial authority (the authority that decided on the surrender) can state otherwise in its surrender decision in a particular case. Paragraph 4 lists cases where the rule does not apply: (a) the person had the chance to leave and did not do so within 45 days of final discharge, or came back after leaving; (b) the offence is not punishable by a custodial sentence or detention order; (c) the proceedings do not lead to a measure restricting personal liberty; (d) the person could be liable to a penalty or measure not involving deprivation of liberty, in particular a fine or a measure in place of a fine, even if the penalty or measure may lead to a restriction of their personal liberty; (e) the person consented to surrender, and where appropriate gave up the rule at the same time, under Article 130; (f) after surrender, the person expressly gave up the rule for specific earlier offences, before the issuing side's judicial authority, recorded under its law, voluntarily and in full awareness of the consequences, with the right to a lawyer; (g) the executing judicial authority consents. Point (g) says that consent is given "in accordance with paragraph 4"; the consent procedure is set out in paragraph 5. Under paragraph 5, a request for consent goes to the executing judicial authority with the Article 125(1) information and an Article 125(3) translation. Consent must be given where the offence is itself one for which surrender is possible under this Chapter; it must be refused on Article 119 grounds and may otherwise be refused only on Article 120, 121(2) or 122(2) grounds. The decision is due within 30 days of receiving the request. In the situations in Article 123, the issuing side's competent authorities must give the guarantees set out there.

What it pulls in

Article 119 Article 120 Article 121 Article 122 Article 123 Article 125 Article 130

Article 130 sets how consent to surrender, and giving up the speciality rule, are given before the executing judicial authority. Article 119 sets the grounds on which consent must be refused; Articles 120, 121(2) and 122(2) the grounds on which it may be refused. Article 125(1) and (3) set the information and translation that go with a request for consent. Article 123 sets the guarantees. Article 145 sets the matching rules for surrendering the person on to another State. Article 68(6)(d) lets the notifications in paragraphs 1 and 2 be made at any time.

Why it matters here

If both notifications in paragraphs 1 and 2 are made, consent to prosecution for other earlier offences is presumed between Gibraltar and the EU countries concerned, unless the executing judicial authority states otherwise in a particular surrender decision. (in operation from 23 July 2026) records a notification by the UK, for Gibraltar, under Article 144(1); in it, the authority that may state otherwise is the magistrates' court. Neither the treaty text nor that Legal Notice says whether the EU has made the matching notification under paragraph 2 for any EU country. Under paragraph 4(a), the rule stops protecting a person who has had the chance to leave and stays more than 45 days after final discharge, or who comes back. Paragraph 5 sets a 30-day limit for a consent decision.

The exact words

1.    The United Kingdom, in respect of Gibraltar, may notify the Specialised Committee on the Circulation of Persons that, in relations with Member States on behalf of which the Union has given the notification referred to in paragraph 2, its consent is presumed to have been given for the prosecution, sentencing or detention of a person with a view to the carrying out of a custodial sentence or detention order for an offence committed prior to the person's surrender, other than that for which that person was surrendered, unless in a particular case the executing judicial authority of the United Kingdom, in respect of Gibraltar, states otherwise in its decision on surrender.
2.    The Union, acting on behalf of any of its Member States, may notify the Specialised Committee on the Circulation of Persons that, where the United Kingdom, in respect of Gibraltar, has given the notification referred to in paragraph 1, the consent of those Member States is presumed to have been given for the prosecution, sentencing or detention of a person with a view to the carrying out of a custodial sentence or detention order for an offence committed prior to the person's surrender, other than that for which that person was surrendered, unless in a particular case the executing judicial authority of the Member State states otherwise in its decision on surrender.
3.    Except in the cases referred to in paragraphs 1, 2 and 4, a person surrendered may not be prosecuted, sentenced or otherwise deprived of liberty for an offence committed prior to that person's surrender other than that for which the person was surrendered.
4.    Paragraph 3 does not apply in the following cases:
(a)   the person, having had an opportunity to leave the Member State to which that person has been surrendered or Gibraltar when they have been surrendered to the United Kingdom, in respect of Gibraltar, has not done so within 45 days of that person's final discharge or has returned to that Member State or to Gibraltar, as the case may be, after leaving it;
(b)   the offence is not punishable by a custodial sentence or detention order;
(c)   the criminal proceedings do not give rise to the application of a measure restricting personal liberty;
(d)   the person could be liable to a penalty or a measure not involving the deprivation of liberty, in particular a financial penalty or a measure in lieu of a financial penalty, even if the penalty or measure may give rise to a restriction of the person's personal liberty;
(e)   the person consented to be surrendered, where appropriate at the same time as the person renounced the speciality rule, in accordance with Article 130;
(f)   the person, after the person's surrender, has expressly renounced entitlement to the speciality rule with regard to specific offences preceding the person's surrender; renunciation must be given before the competent judicial authority of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, and be recorded in accordance with the domestic law of that Member State or the United Kingdom, in respect of Gibraltar, as the case may be; the renunciation must be drawn up in such a way as to make clear that the person concerned has given it voluntarily and in full awareness of the consequences; to that end, the person shall have the right to a lawyer; and
(g)   the executing judicial authority which surrendered the person gives its consent in accordance with paragraph 4.
5.    A request for consent shall be submitted to the executing judicial authority, accompanied by the information referred to in Article 125(1) and a translation as referred to in Article 125(3). Consent shall be given where the offence for which it is requested is itself subject to surrender in accordance with the provisions of this Chapter. Consent shall be refused on the grounds referred to in Article 119 and otherwise may be refused only on the grounds referred to in Article 120, or Article 121(2) and Article 122(2). The decision shall be taken no later than 30 days after receipt of the request. For the situations laid down in Article 123, the competent authorities of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, must give the guarantees provided for therein.

Official text Article 144 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 145

Surrender or subsequent extradition

What it says

A person surrendered under an arrest warrant may in some cases be surrendered on to another State for an offence committed before the first surrender. Under paragraph 1, the UK, for Gibraltar, may notify the EU-UK treaty committee on the circulation of persons that its consent is presumed where an EU country, to which Gibraltar surrendered a person, surrenders that person on to another of the EU countries concerned under a European arrest warrant. Under paragraph 2, the EU, for any EU country, may notify that those EU countries' consent is presumed where the UK, for Gibraltar, surrenders on to another of those EU countries a person first surrendered to it by one of them. Each presumption applies in relations with EU countries, or with Gibraltar, for which the other side has made its own notification. In both cases, the executing judicial authority that made the first surrender may state otherwise in a particular case, in its decision on that surrender. Under paragraph 3, the consent of the executing judicial authority is not needed for surrender on to an EU country other than the executing EU country, or to the UK for Gibraltar, in three cases: (a) the person had the chance to leave and did not do so within 45 days of final discharge, or came back after leaving; (b) the person consents to the onward surrender before the issuing side's competent judicial authorities, the consent is recorded under that side's law, and it is given voluntarily and in full awareness of the consequences, with the right to a lawyer; or (c) the speciality rule (the rule against prosecution for other earlier offences) does not apply to the person under Article 144(4)(a), (e), (f) or (g). In other cases the executing judicial authority must consent on these rules (paragraph 4): the request for consent is sent under Article 126, with the Article 125(1) information and an Article 125(3) translation; consent must be given where the offence is itself one for which surrender is possible under the treaty; the decision is due within 30 days of receiving the request; and consent must be refused on Article 119 grounds and may otherwise be refused only on Article 120, 121(2) or 122(2) grounds. In the situations in Article 123, the issuing side's competent authorities must give the guarantees set out there (paragraph 5). Whatever paragraphs 1 and 2 say, a person surrendered under an arrest warrant must not be extradited to a third country, or surrendered to the United Kingdom, without the consent of the competent authority of the EU country that surrendered them (or of the UK, for Gibraltar, if it did). That consent is given under the conventions that bind that country and under its domestic law (paragraph 6).

What it pulls in

Article 119 Article 120 Article 121 Article 122 Article 123 Article 125 Article 126 Article 144

The exact words

1.    The United Kingdom, in respect of Gibraltar, may notify the Specialised Committee on the Circulation of Persons that, in relations with Member States on behalf of which the Union has given the notification referred to in paragraph 2, its consent to the subsequent surrender by one of those Member States, of a person initially surrendered to that Member State by the United Kingdom, in respect of Gibraltar, pursuant to an arrest warrant, to another one of those Member States pursuant to an European arrest warrant issued for an offence committed prior to that person's surrender, is presumed to have been given, unless in a particular case the executing judicial authority of the United Kingdom, in respect of Gibraltar, states otherwise in its decision on surrender to the Member State deciding on the subsequent surrender.
2.    The Union, acting on behalf of any of its Member States, may notify the Specialised Committee on the Circulation of Persons that, where the United Kingdom, in respect of Gibraltar, has given the notification referred to in paragraph 1, the consent of those Member States to the subsequent surrender by the United Kingdom, in respect of Gibraltar, of a person initially surrendered to the United Kingdom, in respect of Gibraltar, by one of those Member States pursuant to an arrest warrant, to another one of those Member States pursuant to an arrest warrant issued for an offence committed prior to that person's surrender, is presumed to have been given, unless in a particular case the executing judicial authority of the Member State which initially surrendered the person to the United Kingdom, in respect of Gibraltar, states otherwise in its decision on that surrender.
3.    In any case, a person who has been surrendered to the issuing Member State or to the United Kingdom, in respect of Gibraltar, when it is the issuing actor, pursuant to an arrest warrant or European arrest warrant may be subsequently surrendered to a Member State other than the executing Member State or to the United Kingdom, in respect of Gibraltar, pursuant to an arrest warrant or European arrest warrant issued for any offence committed prior to the person's surrender without the consent of the executing judicial authority in the following cases:
(a)   the requested person, having had an opportunity to leave the Member State to which that person has been surrendered or Gibraltar, if that person has been surrendered to the United Kingdom, in respect of Gibraltar, has not done so within 45 days of that person's final discharge, or has returned to that Member State or to Gibraltar after leaving it;
(b)   the requested person consents to be surrendered to a Member State other than the executing Member State or to the United Kingdom, in respect of Gibraltar, pursuant to an arrest warrant or European arrest warrant; consent must be given before the competent judicial authorities of the issuing Member State or the United Kingdom, in respect of Gibraltar, when it is the issuing actor, and be recorded in accordance with the domestic law of that Member State or of the United Kingdom, in respect of Gibraltar; it must be drawn up in such a way as to make clear that the person concerned has given it voluntarily and in full awareness of the consequences; to that end, the requested person shall have the right to a lawyer; and
(c)   the requested person is not subject to the speciality rule, in accordance with point (a), (e), (f) or (g) of Article 144(4).
4.    The executing judicial authority shall consent to the surrender to another Member State or to the United Kingdom, in respect of Gibraltar, in accordance with the following rules:
(a)   the request for consent shall be submitted in accordance with Article 126, accompanied by the information set out in Article 125(1) and a translation as referred to in Article 125(3);
(b)   consent shall be given where the offence for which it is requested is itself subject to surrender in accordance with the provisions of this Agreement;
(c)   the decision shall be taken no later than 30 days after receipt of the request; and
(d)   consent shall be refused on the grounds referred to in Article 119 and otherwise may be refused only on the grounds referred to in Article 120, Article 121(2) and Article 122(2).
5.    For the situations referred to in Article 123, the competent authorities of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, must give the guarantees provided for therein.
6.    Notwithstanding paragraphs 1 and 2, a person who has been surrendered pursuant to an arrest warrant shall not be extradited to a third country or surrendered to the United Kingdom without the consent of the competent authority of the Member State which surrendered the person or of the United Kingdom, in respect of Gibraltar, if it surrendered the person. Such consent shall be given in accordance with the Conventions by which that Member State or the United Kingdom, in respect of Gibraltar, as the case may be, is bound, as well as with the domestic law of that Member State or of the United Kingdom, in respect of Gibraltar.

Official text Article 145 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 146

Handing over of property

What it says

At the issuing judicial authority's request, or on its own initiative, the executing judicial authority must, under its own law, seize and hand over property that may be needed as evidence or that the requested person acquired as a result of the offence. The property is handed over even if the warrant cannot be carried out because the person has died or escaped. If the property is liable to seizure or confiscation on the executing side and is needed in connection with pending criminal proceedings, that side's authorities may keep it for a time, or hand it over on condition that it is returned. Rights in the property held by the executing side's authorities or by third parties are preserved; where such rights exist, the issuing side must return the property free of charge as soon as the criminal proceedings end.

The exact words

1.    At the request of the issuing judicial authority or on its own initiative, the executing judicial authority shall, in accordance with the domestic law of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, seize and hand over property which:
(a)   may be required as evidence; or
(b)   has been acquired by the requested person as a result of the offence.
2.    The property referred to in paragraph 1 shall be handed over even if the arrest warrant cannot be carried out owing to the death or escape of the requested person.
3.    If the property referred to in paragraph 1 is liable to seizure or confiscation in the executing Member State or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the executing actor, the authorities of that Member State or of the United Kingdom, in respect of Gibraltar, may, if the property is needed in connection with pending criminal proceedings, temporarily retain it or hand it over to the United Kingdom, in respect of Gibraltar, when it is the issuing actor, or to the issuing Member State on condition that it is returned.
4.    Any rights which the authorities of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor, or third parties may have acquired in the property referred to in paragraph 1 shall be preserved. Where such rights exist the competent authority of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, or of the issuing Member State shall return the property without charge to the executing Member State or to Gibraltar, when the United Kingdom, in respect of Gibraltar, is the executing actor, as soon as the criminal proceedings have been terminated.

Official text Article 146 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 147

Expenses

What it says

The executing side pays the costs of executing a warrant on its own territory; the issuing side pays everything else.

The exact words

1.    Expenses incurred in the executing Member State or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the executing actor, for the execution of an arrest warrant shall be borne by the authorities of the executing Member State or of the United Kingdom, in respect of Gibraltar, when it is the executing actor.
2.    All other expenses shall be borne by the authorities of the issuing Member State or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor.

Official text Article 147 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 148

Relation to other legal instruments

What it says

From the date of entry into force, this Chapter replaces the corresponding extradition provisions, between Gibraltar and the EU countries, of the 1957 European Convention on Extradition and its additional protocols, and of the European Convention on the Suppression of Terrorism as far as extradition is concerned. This does not affect how those conventions apply between EU countries or Gibraltar and third countries. Where a notification under Article 68(5) has been made for an EU country, the conventions continue to apply between that EU country and Gibraltar until the EU tells the EU-UK treaty committee on the circulation of persons that the EU country's constitutional requirements for applying this Chapter have been fulfilled. Where the conventions apply to territories of EU countries, or territories for whose external relations an EU country is responsible, to which this Chapter does not apply, the conventions continue to govern relations between those territories and Gibraltar.

What it pulls in

Article 68

Article 68(5) is the notification, to be made by the time of signature, under which certain provisions of the surrender Chapter do not apply for an EU country until its constitutional requirements are fulfilled. Article 151 applies this Chapter to European arrest warrants issued before 31 December 2020 where the person had not been arrested by entry into force. Article 150 keeps the Chapter applying to warrants where the person was arrested before the Chapter stopped applying.

Why it matters here

Paragraph 1 shows that, before this Chapter, these Council of Europe conventions applied to extradition between Gibraltar and the EU countries. For an EU country covered by an Article 68(5) notification, the replacement waits until the EU notifies that its constitutional requirements have been fulfilled. The treaty text does not say which EU countries, if any, are covered by such a notification. By Article 336(4), while the treaty is provisionally applied, references to "the date of entry into force of this Agreement" are read as the date from which it is provisionally applied.

The exact words

1.    Without prejudice to their application in relations between Member States or the United Kingdom, in respect of Gibraltar, on the one side, and third countries, on the other side, this Chapter, from the date of entry into force of this Agreement, replaces the corresponding provisions of the following conventions applicable in the field of extradition in relations between the United Kingdom, in respect of Gibraltar, on the one side, and Member States, on the other side:
(a)   the European Convention on Extradition, done at Paris on 13 December 1957, and its additional protocols; and
(b)   the European Convention on the Suppression of Terrorism, as far as extradition is concerned.
2.    In the case referred to in Article 68(5), the Conventions referred to in paragraph 1 shall continue to apply between a Member State in relation to which a notification in accordance with Article 68(5) has been made and the United Kingdom, in respect of Gibraltar, until the Union, on behalf of that Member State, notifies the Specialised Committee on the Circulation of Persons that the relevant constitutional requirements for the application of this Chapter in that Member State have been fulfilled.
3.    Where the Conventions referred to in paragraph 1 apply to the territories of Member States or to territories for whose external relations a Member State is responsible to which this Chapter does not apply, those Conventions continue to govern the relations existing between those territories and the United Kingdom, in respect of Gibraltar.

Official text Article 148 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 149

Review of notifications

What it says

At the joint review of the treaty under Article 330, the Parties must consider whether the notifications made under Article 118(4) (no dual-criminality check for listed offences, meaning the conduct need not also be a crime on the executing side), Article 121(2) (the bar on refusing surrender for political offences applied only to the terrorism offences listed there) and Article 122(2) (own nationals not surrendered, or surrendered only on conditions) need to be kept. Unless renewed, Article 122(2) notifications expire four years after entry into force or when the joint review is completed, whichever is later. They may be renewed or newly made only in the three months before the fourth anniversary of entry into force, and then every five years after that, provided the Article 122(2) conditions are met at that time.

What it pulls in

Article 118 Article 121 Article 122 Article 330

Article 122(2) is the nationality notification. Articles 118(4) and 121(2) are the other two notifications; they are reviewed, but this Article sets no expiry for them. Article 330 is the joint review of the whole Agreement, four years after entry into force and regularly after that. Article 68(3) and (4) set the first deadline for notifications under Articles 121(2), 122(2) and 130(4): by entry into force, or at the latest two months after it.

Why it matters here

(in operation from 23 July 2026) records that the UK, for Gibraltar, makes no notification under Article 121(2) or Article 122(2), and records a notification under Article 118(4). Under this Article, a new Article 122(2) notification can be made only in the three months before the fourth anniversary of entry into force, and then every five years. By Article 336(4), while the treaty is provisionally applied, entry into force is read as the date from which it is provisionally applied. This Article does not say whether the EU has made Article 122(2) notifications for any EU country.

The exact words

When carrying out a joint review of this Agreement in accordance with Article 330, the Parties shall consider the need to maintain the notifications made under Article 118(4), Article 121(2) and Article 122(2). If the notifications referred to in Article 122(2) are not renewed, they shall expire four years after the date of entry into force of this Agreement or at the date of completion of the joint review of this Agreement in accordance with Article 330, whichever is the later. Notifications as referred to in Article 122(2) may only be renewed or newly made during the three months prior to the fourth anniversary of the entry into force of this Agreement and, subsequently, every five years thereafter, provided that the conditions set out in Article 122(2) are met at that time.

Official text Article 149 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 150

Ongoing arrest warrants in case of disapplication

What it says

Articles 66 and 334 allow the treaty to be terminated, and Article 67 allows a Party to suspend its obligations under Titles I to V of Part Two. Despite those Articles, this Chapter continues to apply to an arrest warrant where the requested person was arrested to carry out that warrant before the Chapter stopped applying. This holds whatever the executing judicial authority decided on whether the person stays in detention or is provisionally released.

What it pulls in

Article 66 Article 67 Article 334

The exact words

Notwithstanding Articles 66, 67 and 334, the provisions of this Chapter apply in respect of arrest warrants where the requested person was arrested before the disapplication of this Chapter for the purposes of the execution of an arrest warrant, irrespective of the decision of the executing judicial authority as to whether the requested person is to remain in detention or be provisionally released.

Official text Article 150 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 151

Application to existing European arrest warrants

What it says

This Chapter applies to European arrest warrants issued before 31 December 2020 by the competent authorities of an EU country or of the UK, for Gibraltar, under Council Framework Decision 2002/584/JHA (the EU law that set up the European arrest warrant), where the requested person had not been arrested to carry out the warrant by the date of entry into force of this treaty. By Article 336(4), while the treaty is provisionally applied, that date is read as the date from which it is provisionally applied.

The exact words

This Chapter shall apply in respect of European arrest warrants issued in accordance with Council Framework Decision 2002/584/JHA¹ by the competent authorities of a Member State or of the United Kingdom, in respect of Gibraltar, before 31 December 2020 where the requested person has not been arrested for the purpose of its execution by the date of entry into force of this Agreement.

1 Council Framework Decision 2002/584/JHA of 13 June 2002 on the European arrest warrant and the surrender procedures between Member States (OJ EC L 190, 18.7.2002, p. 1, ELI: http://data.europa.eu/eli/dec_framw/2002/584/oj).

Official text Article 151 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title V · Chapter 6 — Mutual assistance

Article 152

Objective

What it says

The aim of Chapter 6 is to supplement, and make easier to apply between the EU countries and the UK, for Gibraltar, four texts on mutual assistance (help between States' authorities in criminal investigations and proceedings): the European Mutual Assistance Convention; its Additional Protocol (Strasbourg, 17 March 1978); its Second Additional Protocol (Strasbourg, 8 November 2001); and its Third Additional Protocol (Valletta, 19 September 2025). Chapter 6 is without prejudice to (does not affect) Chapter 4 of this Title, on exchange of criminal record information, which takes precedence over it.

The exact words

1.    The objective of this Chapter is to supplement the provisions, and facilitate the application between Member States, on the one side, and the United Kingdom, in respect of Gibraltar, on the other side, of:
(a)   the European Mutual Assistance Convention;
(b)   the Additional Protocol to the European Mutual Assistance Convention, done at Strasbourg on 17 March 1978;
(c)   the Second Additional Protocol to the European Mutual Assistance Convention, done at Strasbourg on 8 November 2001; and
(d)   the Third Additional Protocol to the European Mutual Assistance Convention, done at Valletta on 19 September 2025.
2.    This Chapter is without prejudice to the provisions of Chapter 4 of this Title, which takes precedence over this Chapter.

Official text Article 152 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 153

Definition of competent authority

What it says

A competent authority in this Chapter is any authority of an EU country or of the UK, for Gibraltar, that can send or receive mutual-assistance requests under the European Mutual Assistance Convention and its Protocols and, where applicable, as defined in each side's declarations to the Secretary General of the Council of Europe. It also includes the EU bodies notified under Article 68, to which this Chapter applies accordingly.

What it pulls in

Article 68

The exact words

For the purposes of this Chapter, "competent authority" means any authority of a Member State or of the United Kingdom, in respect of Gibraltar, which is competent to send or receive requests for mutual assistance in accordance with the provisions of the European Mutual Assistance Convention and its Protocols and, where applicable, as defined by Member States or the United Kingdom, in respect of Gibraltar, in their respective declarations addressed to the Secretary General of the Council of Europe. "Competent authority" also includes the Union bodies notified in accordance with Article 68; with regard to such Union bodies, the provisions of this Chapter apply accordingly.

Official text Article 153 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 154

Form for a request for mutual assistance

What it says

Mutual-assistance requests must be made on the standard form in Annex 15. The EU-UK treaty committee on the circulation of persons may amend the form as needed, and must adopt any changes needed to reflect changes to the matching form used between the UK and the EU countries under the Trade and Cooperation Agreement. It may also set up, and later amend, a standard form for notifications such as those in Article 3(2) of the Third Additional Protocol to the European Mutual Assistance Convention.

The exact words

1.    Requests for mutual assistance shall be made using the standard form set out in Annex 15.
2.    The Specialised Committee on the Circulation of Persons may amend the form in Annex 15 as may be necessary.
3.    The Specialised Committee on the Circulation of Persons shall adopt any modifications to the form in Annex 15 as may be necessary to reflect changes made to the form for requests for mutual assistance between the United Kingdom and the Member States under the Trade and Cooperation Agreement.
4.    The Specialised Committee on the Circulation of Persons may also undertake to establish a standard form for notifications such as those referred to in Article 3(2) of the Third Additional Protocol to the European Mutual Assistance Convention. The Specialised Committee on the Circulation of Persons may amend such standard form for notifications as may be necessary.

Official text Article 154 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 155

Conditions for a request for mutual assistance

What it says

The requesting side's competent authority may make a mutual-assistance request only if it is satisfied that the request is necessary and proportionate for the proceedings, taking into account the rights of the suspected or accused person, and that the measures asked for could have been ordered under the same conditions in a similar domestic case. If the requested side's competent authority thinks these conditions are not met, the requested side may consult the requesting side, whose competent authority may then decide to withdraw the request.

The exact words

1.    The competent authority of the requesting Member State or of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, may only make a request for mutual assistance if it is satisfied that the following conditions are met:
(a)   the request is necessary and proportionate for the purpose of the proceedings, taking into account the rights of the suspected or accused person; and
(b)   the investigative measure or investigative measures indicated in the request could have been ordered under the same conditions in a similar domestic case.
2.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, may consult the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, if the competent authority of the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, is of the view that the conditions in paragraph 1 are not met. After the consultation, the competent authority of the requesting Member State or of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, may decide to withdraw the request for mutual assistance.

Official text Article 155 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 156

Recourse to a different type of investigative measure

What it says

Where possible, the requested side's competent authority must consider using a different investigative measure if the measure asked for does not exist in its law, or would not be available in a similar domestic case (paragraph 1). Paragraph 1 does not apply to four measures, which "shall always be available" under the requested side's law: getting information held in police or judicial databases that the requested authority can access in criminal proceedings; hearing a witness, expert, victim, suspected or accused person or third party on the requested side's territory; any non-coercive measure as defined by the requested side's law; and identifying who holds a subscription to a specified phone number or IP address (paragraph 2). This does not affect the grounds for refusal in the European Mutual Assistance Convention and its Protocols and in Article 158. The requested side's competent authority may also use a different measure if it would achieve the same result by less intrusive means (paragraph 3). Before using a different measure under paragraph 1 or 3, it must first tell the requesting side's competent authority, which may withdraw or supplement the request (paragraph 4). If the measure asked for does not exist in its law or would not be available in a similar domestic case, and no other measure would have the same result, it must tell the requesting side's competent authority that the assistance cannot be given (paragraph 5).

What it pulls in

Article 158

Article 158 adds one more ground for refusal: the person has already been finally judged for the same acts, provided that any penalty imposed has been enforced, is being enforced or can no longer be enforced. The European Mutual Assistance Convention and its Protocols supply the other grounds. Article 155 sets the conditions the requesting side's competent authority must be satisfied of before making a request, and Article 159 the time limits.

Why it matters here

Under paragraph 2, four measures "shall always be available" under the requested side's law, and paragraph 1 (considering another measure) does not apply to them: information in police or judicial databases; hearing a witness, expert, victim, suspected or accused person or third party; any non-coercive measure; and identifying who holds a subscription to a phone number or IP address. This applies to requests from an EU country to the UK, for Gibraltar, and from the UK, for Gibraltar, to an EU country. The refusal grounds in the Convention and its Protocols and in Article 158 still apply (paragraph 2). Paragraph 3 allows a less intrusive measure with the same result, and paragraph 4 requires the requesting side to be told first.

The exact words

1.    Wherever possible, the competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall consider recourse to an investigative measure other than the measure indicated in the request for mutual assistance if:
(a)   the investigative measure indicated in the request does not exist under the law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor; or
(b)   the investigative measure indicated in the request would not be available in a similar domestic case.
2.    Without prejudice to the grounds for refusal available under the European Mutual Assistance Convention and its Protocols and under Article 158, paragraph 1 of this Article does not apply to the following investigative measures, which shall always be available under the law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor:
(a)   the obtaining of information contained in databases held by police or judicial authorities that is accessible by the competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, in the framework of criminal proceedings;
(b)   the hearing of a witness, expert, victim, suspected or accused person or third party in the requested Member State or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the requested actor;
(c)   any non-coercive investigative measure as defined under the law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor; and
(d)   the identification of persons holding a subscription to a specified phone number or IP address.
3.    The competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, may also have recourse to an investigative measure other than the measure indicated in the request for mutual assistance if the investigative measure selected by the competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, would achieve the same result by less intrusive means than the investigative measure indicated in the request.
4.    If the competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, decides to have recourse to a measure other than that indicated in the request for mutual assistance as referred to in paragraph 1 or 3, it shall first inform the competent authority of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State, which may decide to withdraw or supplement the request.
5.    If the investigative measure indicated in the request does not exist under the law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, or would not be available in a similar domestic case, and there is no other investigative measure which would have the same result as the investigative measure requested, the competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall inform the competent authority of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State, that it is not possible to provide the assistance requested.

Official text Article 156 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 157

Obligation to inform

What it says

The requested side's competent authority must tell the requesting side's competent authority, by any means and without undue delay, if: (a) the request cannot be carried out because it is incomplete or manifestly (clearly) incorrect; or (b) while carrying out the request, it considers, without further enquiries, that it may be appropriate to carry out investigative measures that were not first foreseen, or that could not be specified when the request was made, so that the requesting side can take further action in the specific case.

The exact words

The competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall inform the competent authority of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State, by any means and without undue delay if:
(a)   it is impossible to execute the request for mutual assistance due to the fact that the request is incomplete or manifestly incorrect; or
(b)   the competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, in the course of the execution of the request for mutual assistance, considers without further enquiries that it may be appropriate to carry out investigative measures not initially foreseen, or which could not be specified when the request for mutual assistance was made, in order to enable the competent authority of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State, to take further action in the specific case.

Official text Article 157 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 158

Ne bis in idem

What it says

Ne bis in idem is Latin for not twice for the same: no one is to be judged twice for the same acts. Besides the grounds for refusal in the European Mutual Assistance Convention and its Protocols, mutual assistance may be refused on this ground: the person the assistance concerns, who is subject to criminal investigations, prosecutions or other proceedings (including court proceedings) on the requesting side, has already been finally judged for the same acts by an authority of the UK, of the UK for Gibraltar, or of an EU country. This applies provided that, where a penalty was imposed, it has been enforced, is being enforced, or can no longer be enforced under the law of the place where the person is sentenced.

The exact words

Mutual assistance may be refused, in addition to the grounds for refusal provided for under the European Mutual Assistance Convention and its Protocols, on the ground that the person in respect of whom the assistance is requested and who is subject to criminal investigations, prosecutions or other proceedings, including judicial proceedings, in the requesting Member State or in the United Kingdom, in respect of Gibraltar, when it is the requesting actor, has been finally judged by an authority of the United Kingdom, of the United Kingdom, in respect of Gibraltar, or of a Member State, as the case may be, in respect of the same acts, provided that, if a penalty has been imposed, it has been enforced, is in the process of being enforced or can no longer be enforced, as the case may be, under the law of the United Kingdom, of the United Kingdom, in respect of Gibraltar, or of the Member State in which the person is being sentenced.

Official text Article 158 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 159

Time limits

What it says

The requested side must decide whether to carry out a request as soon as possible and at the latest 45 days after receiving it, and tell the requesting side. It must carry out the request as soon as possible and at the latest 90 days after that decision, or after the Article 155(2) consultation. If the request says that a shorter time or a specific date is needed, because of procedural deadlines, the seriousness of the offence or other particularly urgent circumstances, the requested side must take as full account of it as possible. Where applicable, a request for provisional measures under Article 24 of the Second Additional Protocol must be decided, and the decision sent, as soon as possible after receipt; before lifting such a measure, the requested side must, wherever possible, let the requesting side give reasons for keeping it. If a time limit or date cannot be met, or a provisional-measures decision is delayed, the requested side must tell the requesting side without delay, give reasons, and consult on timing. These rules take precedence over Article 6 of the Third Additional Protocol.

What it pulls in

Article 155

Article 155(2) is the consultation after which the 90 days in paragraph 2 can also run. The Second Additional Protocol to the European Mutual Assistance Convention (its Article 24) supplies the provisional-measures rule, and the Third Additional Protocol (its Article 6) the time-limit rule that this Article takes precedence over.

Why it matters here

These time limits apply to Gibraltar's competent authorities when an EU country asks for help, and to an EU country's when Gibraltar asks. The Article states no consequence for missing them beyond the duty in paragraph 5 to explain and consult. By contrast, Article 140(5) requires a person held in custody to be released when the surrender time limits expire.

The exact words

1.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall decide whether to execute the request for mutual assistance as soon as possible and in any event no later than 45 days after the receipt of the request and shall inform the competent authority of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State, of its decision.
2.    A request for mutual assistance shall be executed as soon as possible and, in any event, no later than 90 days after the decision referred to in paragraph 1 of this Article or after the consultation referred to in Article 155(2) has taken place.
3.    If it is indicated in the request for mutual assistance that, due to procedural deadlines, the seriousness of the offence or other particularly urgent circumstances, a shorter time limit than that provided for in paragraph 1 or 2 is necessary, or if it is indicated in the request that a measure for mutual assistance is to be carried out on a specific date, the competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall take as full account as possible of that requirement.
4.    Where applicable, if a request for mutual assistance is made to take provisional measures pursuant to Article 24 of the Second Additional Protocol to the European Mutual Assistance Convention, the competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall decide on the provisional measure, and shall communicate that decision to the competent authority of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State as soon as possible after the receipt of the request. Before lifting any provisional measure taken pursuant to this Article, the competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, wherever possible, shall give the competent authority of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State, an opportunity to present its reasons in favour of continuing the measure.
5.    If in a specific case, the time limit provided for in paragraph 1 or 2, or the time limit or specific date referred to in paragraph 3 cannot be met, or the decision on taking provisional measures in accordance with paragraph 4 is delayed, the competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall, without delay, inform the competent authority of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State, by any means, giving the reasons for the delay, and shall consult with the competent authority of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State, on the appropriate timing to execute the request for mutual assistance.
6.    For greater certainty, the provisions of this Article take precedence over Article 6 of the Third Additional Protocol to the European Mutual Assistance Convention.

Official text Article 159 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 160

Transmission of requests for mutual assistance

What it says

Article 6(1) sends formal communications to or from Gibraltar's competent authorities through the FCDO (the UK Foreign, Commonwealth and Development Office) or another UK body the UK Government appoints. Under this Article, Article 6(1) applies only to the first sending of a mutual-assistance request, and of spontaneous information (information sent without being asked) and notifications under Articles 3 and 4 of the Third Additional Protocol; these follow Article 6(1) and the Convention and its Protocols. Where the Convention and its Protocols allow direct sending, Gibraltar's public prosecutors may also send such requests and communications directly to EU countries' competent authorities, with Article 6(1) still applying to the first sending. In urgent cases, or where competent authorities of two or more EU countries and Gibraltar need to coordinate, requests and communications may be sent through Europol (the EU police agency) or Eurojust (the EU agency for judicial cooperation in criminal matters) under the relevant Chapters of this treaty, as an exception to paragraph 1.

What it pulls in

Article 6(1) is the channel through the FCDO or another UK body; this Article limits it to the first sending, as Article 126 does for arrest warrants. Article 73 routes communications under the Europol Chapter through the UK's national contact point to Europol or liaison officers the UK seconds there; Article 91 routes those under the Eurojust Chapter through the contact points and liaison prosecutors in Articles 94 and 95.

Why it matters here

Paragraph 1 limits the Article 6(1) channel to the first sending of each request or communication. Beyond the channels in the European Mutual Assistance Convention and its Protocols, the Article does not say how later communications travel. Paragraph 2 adds direct sending by Gibraltar's public prosecutors where the Convention and its Protocols provide for it, and paragraph 3 allows Europol or Eurojust in urgent or coordinated cases.

The exact words

1.    Article 6(1) of this Agreement shall apply only in relation to the initial transmission of requests for mutual assistance and to the initial transmission of communications relating to spontaneous information and notifications referred to in Articles 3 and 4 of the Third Additional Protocol to the European Mutual Assistance Convention, which shall be transmitted in accordance with Article 6(1) of this Agreement and the respective provisions of the European Mutual Assistance Convention and its Protocols.
2.    In addition to the channels of communication provided for under the European Mutual Assistance Convention and its Protocols, if direct transmission is provided for, under their respective provisions, for requests for mutual assistance, and communications relating to spontaneous information and notifications referred to in Articles 3 and 4 of the Third Additional Protocol to the European Mutual Assistance Convention, these may also be transmitted directly by public prosecutors of the United Kingdom, in respect of Gibraltar, to competent authorities of the Member States. Article 6(1) of this Agreement shall apply to the initial transmission of such requests for mutual assistance, and to the initial transmission of such communications relating to spontaneous information and notifications referred to in Articles 3 and 4 of the Third Additional Protocol to the European Mutual Assistance Convention by public prosecutors of the United Kingdom, in respect of Gibraltar.
3.    In addition to the channels of communication provided for under the European Mutual Assistance Convention and its Protocols, in urgent cases or where competent authorities of two or more Member States and the United Kingdom, in respect of Gibraltar, need to coordinate judicial cooperation procedures, any request for mutual assistance, as well as spontaneous information, or notification referred to Articles 3 and 4 of the Third Additional Protocol to the European Mutual Assistance Convention, and by way of derogation from paragraph 1 of this Article, may be transmitted via Europol or Eurojust in line with the provisions in the respective Chapters of this Agreement.

Official text Article 160 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 161

Joint Investigation Teams

What it says

A Joint Investigation Team is a team that the competent authorities of different States set up by agreement to investigate together. If the competent authorities of EU countries and of the UK, for Gibraltar, set up such a team, EU law governs relations between the EU countries within the team, whatever legal basis the agreement setting up the team refers to.

The exact words

If the competent authorities of Member States and of the United Kingdom, in respect of Gibraltar, set up a Joint Investigation Team, the relationship between Member States within the Joint Investigation Team shall be governed by Union law, notwithstanding the legal basis referred to in the agreement on the setting up of the Joint Investigation Team.

Official text Article 161 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title V · Chapter 7 — Freezing and confiscation

Article 162

Objective and principles of cooperation

What it says

This Chapter sets up cooperation between the UK, for Gibraltar, and the EU countries, "to the widest extent possible", in investigations and proceedings to freeze property so that it can later be confiscated, and to confiscate it, within criminal proceedings. It also covers designated EU bodies. Each side must comply, on the Chapter's conditions, with the other's requests to confiscate specific property or a sum equal to the value of criminal proceeds, and with requests for investigative help and provisional measures to that end. Those are carried out under the requested side's own law, but formalities the requesting side needs must be followed unless they conflict with fundamental principles of that law. Incoming requests to identify, trace, freeze or seize get "the same priority" as domestic ones. The requesting side must respect necessity and proportionality. Between the UK, for Gibraltar, and the EU countries it replaces the international-cooperation chapters of the 2005 Warsaw and 1990 Strasbourg Conventions; the rest of those Conventions still apply.

What it pulls in

Article 163 Article 171

Article 163 supplies the definitions, replacing those in Article 1 of each Convention. Article 171(5) and (6) cover measures equivalent to confiscation ordered by a judicial authority outside criminal proceedings, including applications to civil courts. The grounds for refusal are in Article 176.

Why it matters here

Between the UK, for Gibraltar, and the EU countries, this Chapter applies in place of the international-cooperation chapters of the 2005 Warsaw and 1990 Strasbourg Conventions of the Council of Europe; the other provisions of those Conventions still bind each side (paragraph 6). The duties run both ways: the UK, for Gibraltar, may ask an EU country to freeze or confiscate property there on the same terms. Requests to identify, trace, freeze or seize proceeds and instrumentalities (property used to commit an offence) must get "the same priority" as domestic ones (paragraph 4). Investigative help and provisional measures are carried out under the requested side's law, and the requested side follows the requesting side's formalities only so far as they are not contrary to the fundamental principles of its own law (paragraph 3). Paragraph 1 says the Chapter does not preclude other cooperation under Article 171(5) and (6).

The exact words

1.    The objective of this Chapter is to provide for cooperation between the United Kingdom, in respect of Gibraltar, on the one side, and the Member States, on the other side, to the widest extent possible for the purposes of investigations and proceedings aimed at the freezing of property with a view to subsequent confiscation thereof and investigations and proceedings aimed at the confiscation of property within the framework of proceedings in criminal matters. This does not preclude other cooperation pursuant to Article 171(5) and (6). This Chapter also provides for cooperation with Union bodies designated by the Union for the purposes of this Chapter.
2.    The United Kingdom, in respect of Gibraltar, and the Member States shall comply, under the conditions provided for in this Chapter, with requests from a Member State or the United Kingdom, in respect of Gibraltar:
(a)   for the confiscation of specific items of property, as well as for the confiscation of proceeds consisting of a requirement to pay a sum of money corresponding to the value of proceeds;
(b)   for investigative assistance and provisional measures with a view to either form of confiscation referred to in point (a).
3.    Investigative assistance and provisional measures sought under point (b) of paragraph 2 shall be carried out as permitted by and in accordance with the domestic law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor. Where the request concerning one of these measures specifies formalities or procedures which are necessary under the domestic law of the requesting Member State or of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, even if unfamiliar to the requested Member State or to the United Kingdom, in respect of Gibraltar, when it is the requested actor, the requested authority shall comply with such requests to the extent that the action sought is not contrary to the fundamental principles of its domestic law.
4.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall ensure that the requests coming from another Member State or from the United Kingdom, in respect of Gibraltar, to identify, trace, freeze or seize the proceeds and instrumentalities, receive the same priority as those made in the framework of domestic procedures.
5.    When requesting confiscation, investigative assistance and provisional measures for the purposes of confiscation, the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, shall ensure that the principles of necessity and proportionality are respected.
6.    The provisions of this Chapter shall apply in place of the "international cooperation" Chapters of the Council of Europe Convention on Laundering, Search, Seizure and Confiscation of the Proceeds from Crime and on the Financing of Terrorism, done at Warsaw on 16 May 2005 ("the 2005 Convention"), and the Convention on Laundering, Search, Seizure and Confiscation of the Proceeds from Crime, done at Strasbourg on 8 November 1990 ("the 1990 Convention"). Article 163 of this Agreement shall replace the corresponding definitions in Article 1 of the 2005 Convention and Article 1 of the 1990 Convention. The provisions of this Chapter shall not affect the obligations of the United Kingdom, in respect of Gibraltar, or of Member States under the other provisions of the 2005 Convention and the 1990 Convention.

Official text Article 162 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 163

Definitions

What it says

Defines the Chapter's terms. Confiscation is a penalty or measure ordered by a court after proceedings for one or more criminal offences, ending in the final loss of the property. Freezing or seizure is a temporary ban on transferring, destroying, converting, disposing of or moving property, or taking temporary custody or control of it, under an order of a court or other competent authority. Instrumentalities are any property used, or meant to be used, in any manner, wholly or in part, to commit one or more criminal offences. A judicial authority is a judge, a court or a public prosecutor under domestic law; a public prosecutor counts only so far as domestic law says so. Proceeds are any economic benefit derived or obtained, directly or indirectly, from criminal offences, or a sum of money equal to that benefit; proceeds may consist of any property as defined here. Property includes property of any kind, physical or not, movable or immovable, and legal documents showing title to or an interest in it, that the requesting side considers to be: the proceeds of a criminal offence or their equivalent, whether the full value or part of it; the instrumentalities of a criminal offence or their value; or subject to confiscation under other confiscation powers in the requesting side's law following proceedings for a criminal offence, including third-party confiscation, extended confiscation and confiscation without final conviction.

The exact words

For the purposes of this Chapter, the following definitions apply:
(a)   "confiscation" means a penalty or a measure ordered by a court following proceedings in relation to a criminal offence or criminal offences, resulting in the final deprivation of property;
(b)   "freezing" or "seizure" means temporarily prohibiting the transfer, destruction, conversion, disposition or movement of property or temporarily assuming custody or control of property on the basis of an order issued by a court or other competent authority;
(c)   "instrumentalities" means any property used or intended to be used, in any manner, wholly or in part, to commit a criminal offence or criminal offences;
(d)   "judicial authority" means an authority that is, under domestic law, a judge, a court or a public prosecutor; a public prosecutor is considered a judicial authority only to the extent that domestic law so provides;
(e)   "proceeds" means any economic benefit, derived from or obtained, directly or indirectly, from criminal offences, or an amount of money equivalent to that economic benefit; it may consist of any property as defined in this Article;
(f)   "property" includes property of any description, whether corporeal or incorporeal, movable or immovable, and legal documents or instruments evidencing title or interest in such property, which the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, considers to be:
(i)    the proceeds of a criminal offence, or its equivalent, whether the full amount of the value of such proceeds or only part of the value of such proceeds;
(ii)   the instrumentalities of a criminal offence, or the value of such instrumentalities;
(iii) subject to confiscation under any other provisions relating to powers of confiscation under the law of the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, following proceedings in relation to a criminal offence, including third party confiscation, extended confiscation and confiscation without final conviction.

Official text Article 163 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 164

Obligation to assist

What it says

The UK, for Gibraltar, and the EU countries must give each other, on request, the widest possible help in identifying and tracing instrumentalities (property used to commit an offence), proceeds and other property liable to confiscation. This help includes any measure that provides and secures evidence of the existence, location or movement, nature, legal status or value of that property.

The exact words

The United Kingdom, in respect of Gibraltar, and the Member States shall afford each other, upon request, the widest possible measure of assistance in the identification and tracing of instrumentalities, proceeds and other property liable to confiscation. Such assistance shall include any measure providing and securing evidence as to the existence, location or movement, nature, legal status or value of those instrumentalities, proceeds or other property.

Official text Article 164 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 165

Requests for information on bank accounts and safe deposit boxes

What it says

On request from an EU country, the UK, for Gibraltar, must take the measures needed to find out whether a person or company that is the subject of a criminal investigation holds or controls one or more accounts, of whatever kind, in a bank located in Gibraltar, and if so give the details, in particular the account holder's name and the IBAN (international bank account number), or for a safe deposit box the lessee's name or a unique identification number. The same duty runs from an EU country to Gibraltar. It covers only information the bank keeping the account has. On top of the contents required by Article 186, the request must explain why the information is likely to be of "substantial value" to the investigation, say on what grounds the requesting side presumes banks in the requested side hold the account and, as far as possible, which banks and accounts, and add any other information that would help. The UK, for Gibraltar, and the EU may each notify the EU-UK treaty committee on the circulation of persons that the Article extends to accounts in non-bank financial institutions, and may make that subject to reciprocity.

What it pulls in

Article 186

Article 186 lists what every request must contain; this Article adds the extra justification. Articles 166 and 167 are the companion tools for transaction histories and live monitoring. Article 176(8) bars refusal on grounds of bank secrecy; where its law requires it, the requested side (the UK, for Gibraltar, or an EU country) may require a request that would involve lifting bank secrecy to be authorised by a judicial authority acting in relation to criminal offences.

Why it matters here

Under this Article, a person or company with an account in a Gibraltar bank who is the subject of a criminal investigation in an EU country can have that account located and its details passed on. The Article itself does not require a court order. Under Article 162(3), investigative help is carried out under the requested side's law. Article 176 sets the grounds for refusal; Article 176(8) bars refusal on grounds of bank secrecy, while allowing the requested side to require authorisation by a judicial authority where its law requires it. The request must justify itself and name likely banks (paragraph 3), and the duty covers only information the bank holds (paragraph 2). (in operation from 23 July 2026) records that the UK, for Gibraltar, will extend Article 165 to accounts held in non-bank financial institutions.

The exact words

1.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall, under the conditions set out in this Article, take the measures necessary to determine, in answer to a request sent by the United Kingdom, in respect of Gibraltar, or by a Member State, whether a natural or legal person that is the subject of a criminal investigation holds or controls one or more accounts, of whatever nature, in any bank located in that Member State's territory or in Gibraltar, and, if so, provide the details of the identified accounts. These details shall in particular include the name of the customer account holder and the
IBAN number, and, in the case of safe deposit boxes, the name of the lessee or a unique identification number.
2.    The obligation set out in paragraph 1 applies only to the extent that the information is in the possession of the bank keeping the account.
3.    In addition to the requirements of Article 186, the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, shall, in the request:
(a)   indicate why it considers that the requested information is likely to be of substantial value for the purposes of the criminal investigation into the offence;
(b)   state on what grounds it presumes that banks in the requested Member State or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the requested actor, hold the account and specify, to the widest extent possible, which banks and accounts may be involved; and
(c)   include any additional information available which may facilitate the execution of the request.
4.    The United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may each notify the Specialised Committee on the Circulation of Persons that this Article will be extended to accounts held in non- bank financial institutions. Such notifications may be made subject to the principle of reciprocity.

Official text Article 165 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 166

Requests for information on banking transactions

What it says

On request, the UK, for Gibraltar, must provide the particulars of specified bank accounts and of banking operations carried out through them during a specified period, including the particulars of any sending or receiving account. The same duty runs from an EU country to Gibraltar. It covers only information the bank keeping the account has. The request must say why the information is relevant to the criminal investigation, and the requested side may apply the same conditions as it applies to search-and-seizure requests. The UK, for Gibraltar, and the EU may each notify the EU-UK treaty committee on the circulation of persons that the Article extends to accounts in non-bank financial institutions, and may make that subject to reciprocity.

What it pulls in

Article 186

The exact words

1.    On request by another Member State or the United Kingdom, in respect of Gibraltar, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall provide the particulars of specified bank accounts and of banking operations which have been carried out during a specified period through one or more accounts specified in the request, including the particulars of any sending or recipient account.
2.    The obligation set out in paragraph 1 applies only to the extent that the information is in the possession of the bank keeping the account.
3.    In addition to the requirements of Article 186, the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, shall indicate in its request why it considers the requested information relevant for the purposes of the criminal investigation into the offence.
4.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, may make the execution of such a request dependent on the same conditions as it applies in respect of requests for search and seizure.
5.    The United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may each notify the Specialised Committee on the Circulation of Persons that this Article will be extended to accounts held in non- bank financial institutions. Such notifications may be made subject to the principle of reciprocity.

Official text Article 166 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 167

Requests for the monitoring of banking transactions

What it says

At the request of an EU country, the UK, for Gibraltar, must ensure that it is able to monitor, during a specified period, the banking operations being carried out through one or more accounts named in the request, and to send the results to the requesting side. An EU country has the same duty when the UK, for Gibraltar, asks. In addition to the contents required by Article 186, the request must say why the requesting side considers the information relevant to the criminal investigation into the offence. The decision to monitor is taken in each individual case by the requested side's competent authorities under its own law. The practical details of the monitoring are agreed between the requesting and requested sides. The UK, for Gibraltar, and the EU, for any EU country, may each notify the EU-UK treaty committee on the circulation of persons that the Article extends to accounts held in non-bank financial institutions, and may make such a notification subject to reciprocity.

What it pulls in

Article 186

Article 186 sets the general contents of a request. Article 176(3) and (4) allow refusal of coercive assistance where the measure could not be taken in a similar domestic case or, where the requested side's law requires it, where it would not be permitted there or has not been authorised by a judicial authority acting in relation to criminal offences. Article 191 limits what the requesting side may do with what it learns.

Why it matters here

Articles 165 and 166 concern existing account records; this Article concerns monitoring banking operations on named accounts during a specified period. The Article does not set a maximum period. It says nothing about telling the account holder; Article 192(1) lets the requesting side require the facts and substance of a request to be kept confidential. The decision to monitor is taken by the requested side's competent authorities "in each individual case", under their own law (paragraph 3). (in operation from 23 July 2026) records that the UK, for Gibraltar, will extend Article 167 to accounts held in non-bank financial institutions.

The exact words

1. The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall ensure that, at the request of the United Kingdom, in respect of Gibraltar, or of a Member State, it is able to monitor, during a specified period, the banking operations that are being carried out through one or more accounts specified in the request and to communicate the results of the monitoring to the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor.
2. In addition to the requirements of Article 186, the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, shall indicate in its request why it considers the requested information relevant for the purposes of the criminal investigation into the offence.
3. The decision to monitor shall be taken in each individual case by the competent authorities of the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, in accordance with its domestic law.
4. The practical details regarding the monitoring shall be agreed by the requesting Member State or the requested Member State and the United Kingdom, in respect of Gibraltar, as the requested or requesting actor, as the case may be.
5. The United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may each notify the Specialised Committee on the Circulation of Persons that this Article will be extended to accounts held in non- bank financial institutions. Such notifications may be made subject to the principle of reciprocity.

Official text Article 167 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 168

Spontaneous information

What it says

Without affecting its own investigations or proceedings, an EU country or the UK, for Gibraltar, may, without being asked, pass to the other information about instrumentalities, proceeds and other property liable to confiscation. It may do so where it considers that the information might help the receiving side start or carry out investigations or proceedings, or might lead that side to make a request under this Chapter.

The exact words

Without prejudice to its own investigations or proceedings, a Member State or the United Kingdom, in respect of Gibraltar, may without prior request forward to the United Kingdom, in respect of Gibraltar, or to a Member State information on instrumentalities, proceeds and other property liable to confiscation, where it considers that the disclosure of such information might assist the receiving Member State or the United Kingdom, in respect of Gibraltar, when it is the receiving actor, in initiating or carrying out investigations or proceedings or might lead to a request by that Member State or the United Kingdom, in respect of Gibraltar, under this Chapter.

Official text Article 168 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 169

Obligation to take provisional measures

What it says

When the UK, for Gibraltar, or an EU country that has begun a criminal investigation or proceedings, or an investigation or proceedings for confiscation, asks, the requested side must take the necessary provisional measures, such as freezing or seizing. Their purpose is to prevent any dealing in, transfer or disposal of property that may later be the subject of a confiscation request, or that might satisfy one (paragraph 1). A side that has received a confiscation request under Article 171 must, if asked, take the same measures for any property that is the subject of the request or might satisfy it (paragraph 2). The requested side must take all necessary measures to comply without delay and with the same speed and priority as for a similar domestic case, and send confirmation without delay by any means that produces a written record (paragraph 3). Where the requesting side states that immediate freezing is necessary because there are legitimate grounds to believe the property will immediately be removed or destroyed, the requested side must take all necessary measures to comply within 96 hours of receiving the request, and send written confirmation without delay (paragraph 4). If it cannot meet that time limit, it must immediately tell the requesting side and consult it on next steps (paragraph 5). If the time limit passes, the requested side's duties under this Article continue (paragraph 6).

What it pulls in

Article 171 is the confiscation request a freeze is meant to protect. Article 170 governs what happens after the freeze and before it is lifted. Article 184(4) requires the Annex 16 form; Article 184(8) allows translations of supporting documents for urgent requests under Article 169(4) to follow within 48 hours where a translation requirement has been notified. Article 186(2) requires a maximum amount where the property may be used to pay a value-based confiscation order (an order to pay a sum equal to the value of the proceeds). Article 176 sets the grounds of refusal, including paragraphs (3) and (4) for freezing.

Why it matters here

Under paragraph 4, where the requesting side states that immediate freezing is needed because there are legitimate grounds to believe the property will at once be removed or destroyed, the requested side must take all necessary measures within 96 hours of receiving the request. A freeze can come before any confiscation order exists (paragraph 1). The Article does not say whether the owner is heard first. The request must come from a side that has opened a criminal investigation or proceedings, or an investigation or proceedings for confiscation (paragraph 1). The requested side's law governs execution (Article 162(3)), and refusal is possible on the grounds in Article 176. Article 195 requires effective legal remedies for affected persons but bars a challenge to the substantive reasons for the measure before a court in the requested side; it does not say where that challenge is to be made.

The exact words

1.    At the request of the United Kingdom, in respect of Gibraltar, or of a Member State which has instituted a criminal investigation or proceedings, or an investigation or proceedings for the purposes of confiscation, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall take the necessary provisional measures, such as freezing or seizing, to prevent any dealing in, transfer or disposal of property which, at a later stage, may be the subject of a request for confiscation or which might satisfy the request.
2.    A Member State or the United Kingdom, in respect of Gibraltar, which has received a request for confiscation pursuant to Article 171 shall, if so requested, take the measures referred to in paragraph 1 of this Article in respect of any property which is the subject of the request or which might satisfy the request.
3.    Where a request is received under this Article, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall take all necessary measures to comply with the request without delay and with the same speed and priority as for a similar domestic case and send confirmation without delay and by any means of producing a written record to the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or to the requesting Member State.
4.    Where the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, states that immediate freezing is necessary since there are legitimate grounds to believe that the property in question will immediately be removed or destroyed, the United Kingdom, in respect of Gibraltar, when it is the requested actor, or the requested Member State shall take all necessary measures to comply with the request within 96 hours of receiving the request and send confirmation to the requesting Member State or to the United Kingdom, in respect of Gibraltar, when it is the requesting actor, by any means of producing a written record and without delay.
5.       Where the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, is unable to comply with the time limits under paragraph 4, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall immediately inform the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or the requesting Member State and consult with the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or the requesting Member State on the appropriate next steps.
6.       Any expiration of the time limits under paragraph 4 does not extinguish the requirements placed on the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, by this Article.

Official text Article 169 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 170

Execution of provisional measures

What it says

After provisional measures under Article 169(1) are carried out, the requesting side must, of its own accord and as soon as possible, send all information that may question or change the extent of those measures, and must send without delay any further information the requested side needs to apply and follow up the measures. Before lifting a measure taken under Article 169, the requested side must, wherever possible, let the requesting side give reasons for keeping it.

What it pulls in

Article 169

The exact words

1.       After the execution of the provisional measures requested in conformity with Article 169(1), the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, shall provide spontaneously and as soon as possible to the United Kingdom, in respect of Gibraltar, when it is the requested actor, or to the requested Member State all information which may question or modify the extent of those measures. The requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, shall also provide without delay all complementary information required by the United Kingdom, in respect of Gibraltar, when it is the requested actor, or by the requested Member State and which is necessary for the implementation of and the follow-up to the provisional measures.
2.    Before lifting any provisional measure taken pursuant to Article 169, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall, wherever possible, give the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or the requesting Member State an opportunity to present its reasons in favour of continuing the measure.

Official text Article 170 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 171

Obligation to confiscate

What it says

When the UK, for Gibraltar, receives a request to confiscate property in Gibraltar, it must either enforce the confiscation order made by a court on the requesting side for that property, or put the request to its own competent authorities to obtain a confiscation order and, if one is granted, enforce it. An EU country has the same duty for property on its territory. For the second route, the requested side must, whenever necessary, have power to start confiscation proceedings under its own law. Paragraph 1 also covers value-based confiscation (an order to pay a sum equal to the value of the proceeds) where property against which it can be enforced is on the requested side; if payment is not obtained, the requested side must realise the claim on any property available for that purpose. For a request about a specific item, the two sides may agree that the requested side enforces it as a sum equal to the item's value. Both sides must also cooperate "to the widest extent possible" under their own law with requests to carry out measures equivalent to confiscation that were not issued within criminal proceedings. This applies so far as a judicial authority of the requesting side ordered the measures in relation to a criminal offence, and provided it has been established that the property is: proceeds; other property the proceeds were turned or converted into; property from legitimate sources with which proceeds were mixed, up to the assessed value of the mixed-in proceeds; or income or other benefit from the proceeds, from property they were turned into, or from property they were mixed with, up to the assessed value of the mixed-in proceeds, in the same way and to the same extent as proceeds. These measures include applications to civil courts for seizure, detention and forfeiture of property and assets. The requested side must decide on carrying out a confiscation order without delay and, subject to paragraph 8, within 45 days of receiving the request, and send confirmation without delay by any means that produces a written record. Unless there are grounds to postpone under Article 178, it must then take the concrete measures to carry out the order without delay and at least with the same speed and priority as for a similar domestic case. If it cannot meet the 45 days, it must immediately tell the requesting side and consult on next steps; its duties continue after the time limit.

What it pulls in

Article 178

Article 178 allows postponement where action would prejudice the requested side's own investigations or proceedings. Article 172 makes the requested side's law govern the procedure but binds it to the facts found by the requesting court; Article 173 says who keeps the money; Article 175 bars imprisonment in default without the requesting side's consent; Article 176(5) lists further grounds for refusal; Article 186(3) sets what the request must contain; Article 184(5) requires the Annex 16 form.

Why it matters here

Under paragraph 1, a confiscation order from a court in an EU country can be carried out against property in Gibraltar, either directly or through a Gibraltar order, and the decision is due within 45 days (paragraph 7). The same applies to Gibraltar orders and property in an EU country. Paragraphs 5 and 6 reach measures made outside criminal proceedings, including civil-court forfeiture, where a judicial authority ordered them in relation to a criminal offence; under Article 163(d), a judicial authority is a judge, a court, or a public prosecutor where domestic law so provides. For those measures, the duty is to cooperate "to the widest extent possible" under domestic law. Article 176(5) allows refusal where, among other grounds, the requested side's law has no confiscation for that type of offence, confiscation is time-barred there, the order is not enforceable or is still open to ordinary appeal, or it was made in the person's absence and, in the requested side's opinion, without the minimum rights of defence. Article 174(2) says nothing in the Chapter permits the total confiscated to exceed the sum of money in the order.

The exact words

1.    If a Member State or the United Kingdom, in respect of Gibraltar, has received a request for confiscation of property situated in that Member State's territory or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the requested actor, it shall:
(a)   enforce a confiscation order made by a court in the requesting Member State or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the requesting actor, in relation to such property; or
(b)   submit the request to its competent authorities for the purpose of obtaining an order of confiscation and, if such an order is granted, enforce it.
2.    For the purposes of point (b) of paragraph 1, the Member States or the United Kingdom, in respect of Gibraltar, shall, whenever necessary, have competence to institute confiscation proceedings under their own domestic law.
3.    Paragraph 1 also applies to confiscation consisting of a requirement to pay a sum of money corresponding to the value of proceeds, if property against which the confiscation can be enforced is located in the requested Member State's territory or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the requested actor. In such cases, when enforcing confiscation pursuant to paragraph 1, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall, if payment is not obtained, realise the claim on any property available for that purpose.
4.    If a request for confiscation concerns a specific item of property, the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, and the United Kingdom, in respect of Gibraltar, when it is the requested actor, or the requested Member State, may agree that the United Kingdom, in respect of Gibraltar, when it is the requested actor, or the requested Member State may enforce the confiscation in the form of a requirement to pay a sum of money corresponding to the value of the property.
5.    The United Kingdom, in respect of Gibraltar, and the Member States shall cooperate to the widest extent possible under their domestic law with a Member State or the United Kingdom, in respect of Gibraltar, requesting the execution of measures equivalent to confiscation of property, where the request has not been issued in the framework of proceedings in criminal matters, in so far as such measures are ordered by a judicial authority of the requesting Member State or of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, in relation to a criminal offence, provided that it has been established that the property constitutes proceeds or:
(a)   other property into which the proceeds have been transformed or converted;
(b)   property acquired from legitimate sources, if proceeds have been intermingled, in whole or in part, with such property, up to the assessed value of the intermingled proceeds; or
(c)   income or other benefit derived from the proceeds, from property into which proceeds of crime have been transformed or converted or from property with which the proceeds of crime have been intermingled, up to the assessed value of the intermingled proceeds, in the same manner and to the same extent as proceeds.
6.    The measures referred to in paragraph 5 include measures which allow the seizure, detention and forfeiture of property and assets by means of applications to civil courts.
7.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall take the decision on the execution of the confiscation order without delay, and, without prejudice to paragraph 8 of this Article, no later than 45 days after receiving the request. The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall send confirmation to the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or to the requesting Member State by any means of producing a written record and without delay. Unless grounds for postponement under Article 178 exist, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall take the concrete measures necessary to execute the confiscation order without delay and, at least, with the same speed and priority as for a similar domestic case.
8.    Where the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, is unable to comply with the time limit under paragraph 7, it shall immediately inform the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or the requesting Member State and consult with the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or with the requesting Member State on the appropriate next steps.
9.    Any expiration of the time limit under paragraph 7 does not extinguish the requirements placed on the requested Member State or on the United Kingdom, in respect of Gibraltar, when it is the requested actor, by this Article.

Official text Article 171 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 172

Execution of confiscation

What it says

Procedure for obtaining and enforcing confiscation follows the requested side's own law, but that side is bound by the facts found, expressly or implicitly, in the requesting court's conviction or decision. Sums are converted into local currency at the rate when enforcement is decided.

What it pulls in

The exact words

1.    The procedures for obtaining and enforcing the confiscation under Article 171 shall be governed by the domestic law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor.
2.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall be bound by the findings as to the facts in so far as they are stated in a conviction or judicial decision issued by a court in the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or in the requesting Member State or in so far as such conviction or judicial decision is implicitly based on them.
3.    If the confiscation consists of the requirement to pay a sum of money, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall convert the amount thereof into their respective currency at the rate of exchange applicable at the time when the decision to enforce the confiscation is taken.

Official text Article 172 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 173

Confiscated property

What it says

Property confiscated under Articles 171 and 172 is disposed of by the requested side under its own law and administrative procedures, subject to two rules. First, when acting on a request under Article 171, if asked, and so far as its law allows, the requested side must give "priority consideration" to returning the confiscated property to the requesting side so that it can compensate victims of the crime or return the property to its legitimate owners. Second, after taking into account a victim's right to restitution or compensation under the first rule, the requested side disposes of money obtained from carrying out a confiscation order as follows: if the amount is EUR 10 000 or less, it goes to the requested side; if it is more, the requested side transfers 50 % of the amount recovered to the requesting side. Despite the second rule, the UK, for Gibraltar, and the EU countries may, case by case, give special consideration to making other agreements or arrangements on disposal of property, as they think appropriate.

What it pulls in

Article 171 Article 172

Articles 171 and 172 are the confiscation and execution steps this Article follows. Article 174(2) says nothing in the Chapter permits the total value confiscated to exceed the sum of money in the confiscation order.

Why it matters here

When the UK, for Gibraltar, confiscates on an EU country's request, the amount goes to the UK, for Gibraltar, if the sum recovered is EUR 10 000 or less; if more, it transfers 50 % of the amount recovered to the requesting EU country (paragraph 3). The same applies in reverse. This split applies after victims' rights to restitution or compensation under paragraph 2 have been taken into account. Under paragraph 4, the UK, for Gibraltar, and the EU countries may, case by case, give special consideration to other agreements or arrangements on disposal. Returning property to the requesting side so that it can compensate victims or return it to its owners is a matter of "priority consideration", given if asked and so far as the requested side's law allows (paragraph 2).

The exact words

1.    Subject to paragraphs 2 and 3 of this Article, property confiscated pursuant to Articles 171 and 172 shall be disposed of by the requested Member State or by the United Kingdom, in respect of Gibraltar, when it is the requested actor, in accordance with its domestic law and administrative procedures.
2.    When acting on the request made by the United Kingdom, in respect of Gibraltar, or by a Member State pursuant to Article 171, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall, to the extent permitted by its domestic law and if so requested, give priority consideration to returning the confiscated property to the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or to the requesting Member State so that it can give compensation to the victims of the crime or return such property to their legitimate owners.
3.    Where acting on the request made by the United Kingdom, in respect of Gibraltar, or by a Member State pursuant to Article 171, and after having taken into account the right of a victim to restitution or compensation of property pursuant to paragraph 2 of this Article, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall dispose of the money obtained as a result of the execution of a confiscation order as follows:
(a)   if the amount is equal to or less than EUR 10 000, the amount shall accrue to the requested Member State or to the United Kingdom, in respect of Gibraltar, when it is the requested actor; or
(b)   if the amount is greater than EUR 10 000, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall transfer 50 % of the amount recovered to the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or to the requesting Member State.
4.    Notwithstanding paragraph 3, the United Kingdom, in respect of Gibraltar, and Member States may, on a case-by-case basis, give special consideration to concluding other such agreements or arrangements on disposal of property as they deem appropriate.

Official text Article 173 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 174

Right of enforcement and maximum amount of confiscation

What it says

A request for confiscation under Article 171 does not affect the requesting side's right to enforce the confiscation order itself. Nothing in this Chapter is to be read as permitting the total value confiscated to exceed the sum of money stated in the confiscation order; if an EU country or the UK, for Gibraltar, finds this might happen, the UK, for Gibraltar, and the EU countries concerned must consult to avoid it.

What it pulls in

The exact words

1.    A request for confiscation made under Article 171 does not affect the right of the requesting Member State or of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, to enforce the confiscation order itself.
2.    Nothing in this Chapter shall be interpreted as permitting the total value of the confiscation to exceed the amount of the sum of money specified in the confiscation order. If a Member State or the United Kingdom, in respect of Gibraltar, finds that this might occur, the United Kingdom, in respect of Gibraltar, and the Member States concerned, shall enter into consultations to avoid such an effect.

Official text Article 174 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 175

Imprisonment in default

What it says

When Gibraltar acts on an EU country's confiscation request under Article 171, it must not impose imprisonment in default, meaning the sanction some legal systems use of jailing a person who does not pay a confiscation sum, or any other measure restricting a person's liberty as a result of that request, unless the requesting side consents. The same restraint binds an EU country acting on a request from Gibraltar.

What it pulls in

Article 118 Article 164 Article 165 Article 166 Article 167 Article 168 Article 169 Article 170 Article 171 Article 172 Article 173 Article 174 Article 175

Article 171 is the confiscation request that triggers this restraint. Article 176(5) lists further grounds on which cooperation under Articles 171 to 175 may be refused, and Article 195 requires effective legal remedies for persons affected by measures under Articles 169 to 172.

Why it matters here

Under this Article, a confiscation request alone does not allow the requested side to impose imprisonment in default or any other restriction of a person's liberty; the requesting side's consent is needed. The text does not say whether that consent can be given in advance or within the request itself.

The exact words

The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall not impose imprisonment in default or any other measure restricting the liberty of a person as a result of a request under Article 171 without the consent of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State.

Official text Article 175 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 176

Grounds for refusal

What it says

The requested side (the UK, for Gibraltar, or an EU country) may refuse cooperation under this Chapter if, in its view, carrying out the request would be contrary to ne bis in idem (the rule that no one is tried or punished twice for the same acts), or if the conduct would not be an offence under its law; for information and tracing under Articles 164 to 168, this second ground applies only where coercive action is sought (paragraph 1). The UK, for Gibraltar, and the EU may each notify the EU-UK treaty committee on the circulation of persons that, on the basis of reciprocity, this dual-criminality condition (the conduct must be a crime on both sides) will not be applied to offences listed in Article 118(5), as defined by the requesting side's law, that carry a maximum of at least three years' custody there (paragraph 2). Coercive assistance under Articles 164 to 168, and freezing under Articles 169 and 170, may also be refused if the measure could not be taken in a similar domestic case; and, where the requested side's law requires, if the measure or a similar one would not be permitted under its law or the request has not been authorised by a judicial authority acting in relation to criminal offences (paragraphs 3 and 4). Confiscation under Articles 171 to 175 may also be refused if the requested side's law has no confiscation for that type of offence; if it would be contrary to that law's principles on the limits of confiscation as regards the link between an offence and an economic advantage that might be treated as its proceeds, or property that might be treated as its instrumentalities (without affecting the duty in Article 171(3)); if confiscation is time-barred there; if, without affecting Article 171(5) and (6), the request does not rest on a previous conviction or judicial decision that an offence was committed; if the order is not enforceable in the requesting side or is still open to ordinary appeal; or if it was made in the person's absence and, in the requested side's opinion, without the minimum rights of defence (paragraph 5). Paragraphs 6 and 7 say when a decision is not treated as made in absence and what is taken into account. Bank secrecy may not be invoked to refuse cooperation, though the requested side may, where its law requires, require judicial authorisation for lifting it (paragraph 8). Nor may the requested side refuse because the person is a company, because the person subject to an order confiscating proceeds has died or the company has been dissolved (for enforcement under Article 171(1)(a)), or because the person is named both for the underlying offence and for money laundering (paragraph 9).

What it pulls in

Article 118(5) is the offence list, from the arrest-warrant chapter, that a dual-criminality waiver would attach to. Articles 164 to 168 are the information and tracing powers, 169 and 170 the freezing powers and 171 to 175 the confiscation powers, each with its own refusal grounds here. Article 171(3), (5) and (6) are preserved against the confiscation-limits and no-conviction grounds. Article 179 requires partial or conditional grant to be considered before refusing, and Article 189 requires reasons.

Why it matters here

The refusal grounds in paragraphs 1, 3, 4 and 5 are each worded as "may be refused" or "may also be refused", so refusal is a choice for the requested side, not a duty. Paragraph 8 removes bank secrecy as a ground for refusal. Under paragraph 2, where such a notification applies, the dual-criminality condition in paragraph 1(b) is not applied to an offence listed in Article 118(5), as defined by the requesting side's law, that carries a maximum of at least three years' custody there. Paragraph 2 refers to the condition in paragraph 1(b); paragraphs 3 to 5 set separate grounds. (in operation from 23 July 2026) records a notification by the UK, for Gibraltar, under Article 176(2), on the basis of reciprocity. Paragraph 5 allows refusal of confiscation where the requested side's law has no confiscation for the offence, or where the order is time-barred, not enforceable or still open to ordinary appeal, or made in the person's absence without the minimum rights of defence.

The exact words

1.    Cooperation under this Chapter may be refused if:
(a)   the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, considers that executing the request would be contrary to the principle of ne bis in idem; or
(b)   the offence to which the request relates does not constitute an offence under the domestic law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, if committed within its jurisdiction; however, this ground for refusal applies to cooperation under Articles 164 to 168 only in so far as the assistance sought involves action which is coercive.
2.    The United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may each notify the Specialised Committee on the Circulation of Persons that, on the basis of reciprocity, the condition of double criminality referred to in point (b) of paragraph 1 of this Article will not be applied provided that the offence giving rise to the request is:
(a)   one of the offences listed in Article 118(5), as defined by the law of the requesting Member State or of the United Kingdom, in respect of Gibraltar, when it is the requesting actor; and
(b)   punishable by the requesting Member State or by the United Kingdom, in respect of Gibraltar, when it is the requesting actor, by a custodial sentence or a detention order for a maximum period of at least three years.
3.    Cooperation under Articles 164 to 168, in so far as the assistance sought involves action which is coercive, and under Articles 169 and 170 may also be refused if the measures sought could not be taken under the domestic law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, for the purposes of investigations or proceedings in a similar domestic case.
4.    Where the domestic law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, so requires, cooperation under Articles 164 to 168, in so far as the assistance sought involves action which is coercive, and under Articles 169 and 170 may also be refused if the measures sought or any other measures having similar effects would not be permitted under the domestic law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, or if the request is not authorised by a judicial authority acting in relation to criminal offences.
5.    Cooperation under Articles 171 to 175 may also be refused if:
(a)   under the domestic law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, confiscation is not provided for in respect of the type of offence to which the request relates;
(b)   without prejudice to the obligation pursuant to Article 171(3), it would be contrary to the principles of the domestic law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, concerning the limits of confiscation in respect of the relationship between an offence and:
(i)    an economic advantage that might be qualified as its proceeds; or
(ii)   property that might be qualified as its instrumentalities;
(c)   under the domestic law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, confiscation may no longer be imposed or enforced because of the lapse of time;
(d)   without prejudice to Article 171(5) and (6), the request does not relate to a previous conviction, or a decision of a judicial nature or a statement in such a decision that an offence or several offences have been committed, on the basis of which the confiscation has been ordered or is sought;
(e)   confiscation is either not enforceable in the requesting Member State or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the requesting actor, or it is still subject to ordinary means of appeal; or
(f)   the request relates to a confiscation order resulting from a decision rendered in absentia of the person against whom the order was issued and, in the opinion of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, the proceedings conducted by the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or by the requesting Member State leading to such decision did not satisfy the minimum rights of defence recognised as due to everyone against whom a criminal charge is made.
6.    For the purposes of point (f) of paragraph 5, a decision is not considered to have been rendered in absentia if:
(a)   it has been confirmed or pronounced after opposition by the person concerned; or
(b)   it has been rendered on appeal, provided that the appeal was lodged by the person concerned.
7.    When considering, for the purposes of point (f) of paragraph 5, whether the minimum rights of defence have been satisfied, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall take into account the fact that the person concerned has deliberately sought to evade justice or the fact that that person, having had the possibility of lodging a legal remedy against the decision made in absentia, elected not to do so. The same applies where the person concerned, having been duly served with the summons to appear, elected not to do so nor to ask for adjournment.
8.    The Member States or the United Kingdom, in respect of Gibraltar, shall not invoke bank secrecy as a ground to refuse any cooperation under this Chapter. Where its domestic law so requires, a requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, may require that a request for cooperation which would involve the lifting of bank secrecy be authorised by a judicial authority acting in relation to criminal offences.
9.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall not invoke the fact that:
(a)   the person under investigation by, or subject to a confiscation order of, the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, is a legal person as an obstacle to affording any cooperation under this Chapter;
(b)   the natural person against whom an order of confiscation of proceeds has been issued has died or a legal person against whom an order of confiscation of proceeds has been issued has subsequently been dissolved as an obstacle to affording assistance in accordance with point (a) of Article 171(1); or
(c)   the person under investigation by, or subject to a confiscation order of, the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, is mentioned in the request both as the author of the underlying criminal offence and of the offence of money laundering as an obstacle to affording any cooperation under this Chapter.

Official text Article 176 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 177

Consultation and information

What it says

Where there are substantial grounds to believe that executing a freezing or confiscation order would create a real risk to fundamental rights, the requested side must consult the requesting side before deciding, and may demand any information it needs.

The exact words

Where there are substantial grounds for believing that the execution of a freezing or confiscation order would entail a real risk for the protection of fundamental rights, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall, before it decides on the execution of the freezing or confiscation order, consult the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or the requesting Member State and may require any necessary information to be provided.

Official text Article 177 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 178

Postponement

What it says

The requested side may postpone acting on a request if acting would prejudice its own investigations or proceedings.

The exact words

The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, may postpone action on a request if such action would prejudice the investigations or proceedings of that Member State or of the United Kingdom, in respect of Gibraltar.

Official text Article 178 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 179

Partial or conditional granting of a request

What it says

Before refusing or postponing, the requested side must consider, after consulting the requesting side where appropriate, whether it can grant the request in part or subject to conditions it thinks necessary.

The exact words

Before refusing or postponing cooperation under this Chapter, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall, where appropriate after having consulted the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or the requesting Member State, consider whether the request may be granted partially or subject to such conditions as it deems necessary.

Official text Article 179 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 180

Notification of documents

What it says

The UK, for Gibraltar, and the EU countries must give each other the widest measure of mutual assistance in serving judicial documents on people affected by provisional measures (such as freezing) and confiscation. The Article is not intended to interfere with sending judicial documents by post directly to people abroad. Nor is it intended to interfere with the sending side's judicial officers, officials or other competent authorities serving documents directly through its consular authorities, or through the judicial authorities (including judicial officers and officials) or other competent authorities of the receiving side. When serving judicial documents on people abroad affected by provisional measures or confiscation orders it issued, the sending side must say what legal remedies its law makes available to them. The central authority of the place where the person lives (the UK, for Gibraltar, if the person lives in Gibraltar, or the EU country where the person lives) receives a copy of the documents at the same time.

The exact words

1.    The United Kingdom, in respect of Gibraltar, and the Member States shall afford each other the widest measure of mutual assistance in the serving of judicial documents to persons affected by provisional measures and confiscation.
2.    Nothing in this Article is intended to interfere with:
(a)   the possibility of sending judicial documents, by postal channels, directly to persons abroad; and
(b)   the possibility for judicial officers, officials or other competent authorities of the Member State of origin, or of the United Kingdom, in respect of Gibraltar, when it is the sending actor, to effect service of judicial documents directly through the consular authorities of that Member State or of the United Kingdom, as the case may be, or through the judicial authorities, including judicial officers and officials, or other competent authorities, of the Member State of destination, or of the United Kingdom, in respect of Gibraltar, when it is the receiving actor.
3.    When serving judicial documents to persons abroad affected by provisional measures or confiscation orders issued in the sending Member State or in the United Kingdom, in respect of Gibraltar, if they were sent by it, that Member State or the United Kingdom, in respect of Gibraltar, shall indicate what legal remedies are available under its domestic law to such persons. The central authority of the United Kingdom, in respect of Gibraltar, if the person to whom the judicial documents are sent resides in Gibraltar, or of the Member State in which the person to whom the judicial documents are sent resides, as the case may be, shall receive a copy of these judicial documents in parallel.

Official text Article 180 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 181

Recognition of foreign decisions

What it says

When dealing with a request under Articles 169 to 175 (freezing and confiscation), the requested side must recognise any decision of a judicial authority of the requesting side on rights claimed by third parties (people other than those the request is about). The requested side may refuse recognition if: (a) third parties did not have an adequate opportunity to assert their rights; (b) the decision is incompatible with a decision already taken on the requested side on the same matter; (c) it is incompatible with the ordre public (basic public policy) of the requested side; or (d) the decision was taken contrary to rules on exclusive jurisdiction in the requested side's law.

What it pulls in

Article 169 Article 170 Article 171 Article 172 Article 173 Article 174 Article 175

The exact words

1.    When dealing with a request for cooperation under Articles 169 to 175 the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall recognise any decision issued by a judicial authority taken in the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or in the requesting Member State regarding rights claimed by third parties.
2.    Recognition may be refused if:
(a)   third parties did not have adequate opportunity to assert their rights;
(b)   the decision is incompatible with a decision already taken in the requested Member State or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the requested actor, on the same matter;
(c)   it is incompatible with the ordre public of the United Kingdom, in respect of Gibraltar, or of the requested Member State, as the case may be; or
(d)   the decision was taken contrary to provisions on exclusive jurisdiction provided for by the domestic law of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor.

Official text Article 181 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 182

Authorities

What it says

The UK, for Gibraltar, and each EU country must notify the EU-UK treaty committee on the circulation of persons of a central authority responsible for sending and answering requests under this Chapter, and for carrying them out or passing them to the authorities competent to carry them out. The EU may designate an EU body that may, in addition to EU countries' competent authorities, make and, where appropriate, carry out requests; such requests are treated as an EU country's. The EU may also designate that body as the central authority for requests made by or to it.

The exact words

1.    The United Kingdom, in respect of Gibraltar, and the Member States shall each notify to the Specialised Committee on the Circulation of Persons a central authority to be responsible for sending and answering requests made under this Chapter, the execution of such requests or their transmission to the authorities competent for their execution.
2.    The Union may designate a Union body which may, in addition to the competent authorities of the Member States, make and, if appropriate, execute requests under this Chapter. Any such request is to be treated for the purposes of this Chapter as a request by a Member State. The Union may also designate that Union body as the central authority responsible for the purpose of sending and answering requests made under this Chapter by, or to, that body.

Official text Article 182 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 183

Communication

What it says

Article 6(1) (communications through the FCDO or another UK body) applies only to initial requests under this Chapter, which are sent in that way. Subject to that, the central authorities communicate directly with one another. Subject to that, in urgent cases, the requesting side's judicial authorities may send requests or communications directly to the requested side's judicial authorities, with a copy sent at the same time to the requested side's central authority through the requesting side's central authority; an authority that is not competent must pass the request to the competent authority and tell the requesting side directly. Subject to that, requests or communications under Articles 164 to 168 that do not involve coercive action may be sent directly by the requesting side's competent authorities to the requested side. The requesting side's judicial authorities may send draft requests directly to the requested side's judicial authorities before a formal request, so that the formal request can be dealt with efficiently and meets the requested side's legal requirements.

What it pulls in

Article 6 Article 164 Article 165 Article 166 Article 167 Article 168

Article 6(1) is the routing rule through the FCDO or another UK body that this Article limits to initial requests. Articles 164 to 168 are the information and tracing measures that may be sent directly when no coercive action is involved. Article 182 provides for the central authorities that communicate.

Why it matters here

Under paragraph 1, the first request in a matter goes through the Article 6(1) channel. After that, central authorities communicate directly (paragraph 2), and paragraphs 3, 5 and 6 allow direct sending in urgent cases, for non-coercive information and tracing requests, and for drafts. Paragraphs 2, 3 and 5 each begin "Subject to paragraph 1"; the text does not say plainly whether an urgent or non-coercive request that is the first in a matter may go directly or must still go through the Article 6(1) channel. names the Minister for Justice as the central authority of the UK, for Gibraltar, under Article 182(1) for all requests apart from customs matters.

The exact words

1.    Article 6(1) shall apply only in relation to initial requests made under this Chapter, which shall be transmitted in accordance with that Article.
2.    Subject to paragraph 1, the central authorities shall communicate directly with one another.
3.    Subject to paragraph 1, in urgent cases, requests or communications under this Chapter may be sent directly by the judicial authorities of the requesting Member State or of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, to judicial authorities of the United Kingdom, in respect of Gibraltar, when it is the requested actor or of the requested Member State. In such cases, a copy shall be sent at the same time to the central authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, through the central authority of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or of the requesting Member State.
4.    Where a request is made pursuant to paragraph 3 and the authority is not competent to deal with the request, it shall refer the request to the competent domestic authority and shall directly inform the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, that it has done so.
5.    Subject to paragraph 1 of this Article, requests or communications under Articles 164 to 168, which do not involve action which is coercive, may be directly transmitted by the competent authorities of the requesting Member State or of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, to the United Kingdom, in respect of Gibraltar, when it is the requested actor, or to the requested Member State.
6.    Draft requests or communications under this Chapter may be sent directly by the judicial authorities of the requesting Member State or of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, to the judicial authorities of the United Kingdom, in respect of Gibraltar, when it is the requested actor, or of the requested Member State prior to a formal request to ensure that the formal request can be dealt with efficiently upon receipt and that it contains sufficient information and supporting documentation for it to meet the requirements of the law of the United Kingdom, in respect of Gibraltar, when it is the requested actor, or of the requested Member State.

Official text Article 183 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 184

Form of request and languages

What it says

Requests must be in writing. They may be sent electronically or by other telecommunication, provided the requesting side is ready, on request, to produce a written record and the original at any time. They must be in an official language of the requested side or another language it has notified. Requests for provisional measures under Article 169 and for confiscation under Article 171 must use the Annex 16 forms; the EU-UK treaty committee on the circulation of persons may amend them, and must adopt changes needed to reflect changes to Annex 46 of the Trade and Cooperation Agreement. Each side may notify that it requires supporting documents to be translated; for urgent freezing requests under Article 169(4), the translation may follow within 48 hours of sending the request, without affecting the 96-hour time limit in Article 169(4).

What it pulls in

Article 169 Article 171

The exact words

1. All requests under this Chapter shall be made in writing. They may be transmitted electronically, or by any other means of telecommunication, provided that the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, is prepared, upon request, to produce a written record of such communication and the original at any time.
2. Requests under paragraph 1 shall be made in one of the official languages of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, or in any other language notified by or on behalf of the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, in accordance with paragraph 3.
3. The United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States, may each notify the Specialised Committee on the Circulation of Persons of the language or languages which, in addition to the official language or languages of that Member State or of the United Kingdom, in respect of Gibraltar, may be used for making requests under this Chapter.
4. Requests under Article 169 for provisional measures shall be made using the using the prescribed form at Annex 16.
5. Requests under Article 171 for confiscation shall be made using the prescribed form at Annex 16.
6. The Specialised Committee on the Circulation of Persons may amend the forms in Annex 16 as may be necessary.
7. The Specialised Committee on the Circulation of Persons shall adopt any modifications to the forms in Annex 16 as may be necessary to reflect changes made to Annex 46 of the Trade and Cooperation Agreement.
8. The United Kingdom, in respect of Gibraltar, and the Union, acting on behalf of any of its Member States may each notify the Specialised Committee on the Circulation of Persons that it requires the translation of any supporting documents into one of the official languages of the requested Member State or of the United Kingdom, in respect of Gibraltar, or any other language indicated in accordance with paragraph 3 of this Article. In the case of requests pursuant to Article 169(4), such translation of supporting documents may be provided to the requested Member State or to the United Kingdom, in respect of Gibraltar, when it is the requested actor, within 48 hours after transmitting the request, without prejudice to the time limits provided for in Article 169(4).

Official text Article 184 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 185

Legalisation

What it says

Documents sent under this Chapter need no legalisation, meaning no apostille or consular certification of authenticity.

The exact words

Documents transmitted in application of this Chapter shall be exempt from all legalisation formalities.

Official text Article 185 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 186

Content of request

What it says

Every request must state: the authority making it and the authority carrying out the investigation or proceedings; its object and reason; the facts it relates to (except for a request for notification); where coercive action is sought, the legal provisions and an indication that the measure could be taken under the requesting side's law; where necessary and possible, details of the persons and the property concerned; and any procedure the requesting side wants followed. A request to seize property from which a value-based confiscation order (an order to pay a sum of money) may be met must give a maximum amount. A request to enforce a confiscation order under Article 171(1)(a) must add a certified copy of the order and its grounds, an attestation (a formal statement) that it is enforceable and not open to ordinary appeal, how far enforcement is sought, and whether provisional measures are needed. A request under Article 171(1)(b) must add a statement of facts enough for the requested side to seek an order under its law. Where third parties have had the chance to claim rights, the request must include documents showing this.

What it pulls in

Article 169 Article 171

The exact words

1.    Any request for cooperation under this Chapter shall specify:
(a)   the authority making the request and the authority carrying out the investigations or proceedings;
(b)   the object of and the reason for the request;
(c)   the matters, including the relevant facts (such as date, place and circumstances of the offence) to which the investigations or proceedings relate, except in the case of a request for notification;
(d)   insofar as the cooperation involves action which is coercive:
(i)   the text of the statutory provisions or, where that is not possible, a statement of the relevant applicable law; and
(ii)   an indication that the measure sought or any other measures having similar effects could be taken in the jurisdiction of the requesting Member State or of the United Kingdom, in respect of Gibraltar, when it is the requesting actor, under its own domestic law;
(e)   where necessary and in so far as possible:
(i)    details of the person or persons concerned, including name, date and place of birth, nationality and location, and, in the case of a legal person, its seat; and
(ii)   the property in relation to which cooperation is sought, its location, its connection with the person or persons concerned, any connection with the offence, as well as any available information about other persons, interests in the property; and
(f)   any particular procedure the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, wishes to be followed.
2.    A request for provisional measures under Article 169 in relation to seizure of property on which a confiscation order consisting of the requirement to pay a sum of money may be realised shall also indicate a maximum amount for which recovery is sought in that property.
3.    In addition to the information referred to in paragraph 1 of this Article, any request under Article 171 shall contain:
(a)   in the case of point (a) of Article 171(1):
(i)    a certified true copy of the confiscation order made by the court in the requesting Member State or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the requesting actor, and a statement of the grounds on the basis of which the order was made, if they are not indicated in the order itself;
(ii)   an attestation by the requesting Member State or by the United Kingdom, in respect of Gibraltar, when it is the requesting actor, that the confiscation order is enforceable and not subject to ordinary means of appeal;
(iii) information as to the extent to which the enforcement of the order is requested; and
(iv) information as to the necessity of taking any provisional measures;
(b)   in the case of point (b) of Article 171(1), a statement of the facts relied upon by the requesting Member State or by the United Kingdom, in respect of Gibraltar, when it is the requesting actor, sufficient to enable the United Kingdom, in respect of Gibraltar, when it is the requested actor, or the requested Member State to seek the order under its domestic law;
(c)   where third parties have had the opportunity to claim rights, documents demonstrating that this has been the case.

Official text Article 186 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 187

Defective requests

What it says

If a request does not comply with this Chapter, or the information supplied is not enough for the requested side to deal with it, the requested side may ask the requesting side to amend the request or complete it with more information, and may set a time limit for receiving it. While it waits for amendments or information on a confiscation request under Article 171, the requested side may take any of the measures in Articles 164 to 170 (tracing, information and provisional measures such as freezing).

What it pulls in

Article 164 Article 165 Article 166 Article 167 Article 168 Article 169 Article 170 Article 171

The exact words

1.    If a request does not comply with the provisions of this Chapter or the information supplied is not sufficient to enable the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, to deal with the request, that Member State or the United Kingdom, in respect of Gibraltar, may ask the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or the requesting Member State to amend the request or to complete it with additional information.
2.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, may set a time limit for the receipt of such amendments or information.
3.    Pending receipt of the requested amendments or information in relation to a request under Article 171, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, may take any of the measures referred to in Articles 164 to 170.

Official text Article 187 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 188

Plurality of requests

What it says

Several requests about the same person or property do not stop the requested side acting on those seeking provisional measures. Where there are several confiscation requests, it must consider consulting the requesting sides.

What it pulls in

Article 169 Article 171

The exact words

1.    Where the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, receives more than one request under Article 169 or 171 in respect of the same person or property, the plurality of requests shall not prevent that Member State or the United Kingdom, in respect of Gibraltar, from dealing with the requests involving the taking of provisional measures.
2.    In the case of a plurality of requests under Article 171, the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall consider consulting the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or the requesting Member State.

Official text Article 188 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 189

Obligation to give reasons

What it says

The requested side must give reasons for any decision to refuse, postpone or make conditional any cooperation under this Chapter.

The exact words

The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall give reasons for any decision to refuse, postpone or make conditional any cooperation under this Chapter.

Official text Article 189 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 190

Information

What it says

The requested side must promptly tell the requesting side of: the action started on a request under this Chapter; the final result of that action; a decision to refuse, postpone or make conditional, in whole or in part, any cooperation; any circumstances that make the action impossible or are likely to delay it significantly; and, where provisional measures are taken on a request under Articles 164 to 169, any provisions of its law that would automatically lead to lifting the measure. The requesting side must promptly tell the requested side of any review, decision or other fact that makes the confiscation order wholly or partly unenforceable, and of any factual or legal development that means action under this Chapter is no longer justified. Where the UK, for Gibraltar, requests confiscation in more than one EU country on the basis of the same confiscation order, it must tell all EU countries affected by enforcing the order about the request. Where an EU country, on the basis of the same order, requests confiscation in Gibraltar and in one or more EU countries, it must tell the UK, for Gibraltar, and all EU countries affected.

What it pulls in

Article 164 Article 165 Article 166 Article 167 Article 168 Article 169

The exact words

1.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, shall promptly inform the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or the requesting Member State of:
(a)   the action initiated on the basis of a request under this Chapter;
(b)   the final result of the action carried out on the basis of a request under this Chapter;
(c)   a decision to refuse, postpone or make conditional, in whole or in part, any cooperation under this Chapter;
(d)   any circumstances which render impossible the carrying out of the action sought or are likely to delay it significantly; and
(e)   in the event of provisional measures taken pursuant to a request under Articles 164 to 169, such provisions of its domestic law as would automatically lead to the lifting of the provisional measure.
2.    The requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, shall promptly inform the United Kingdom, in respect of Gibraltar, when it is the requested actor, or the requested Member State of:
(a)   any review, decision or any other fact by reason of which the confiscation order ceases to be wholly or partially enforceable; and
(b)   any development, factual or legal, by reason of which any action under this Chapter is no longer justified.
3.    Where the United Kingdom, in respect of Gibraltar, on the basis of the same confiscation order, requests confiscation in more than one Member State, it shall inform all Member States which are affected by the enforcement of the order about the request.
4.    Where a Member State, on the basis of the same confiscation order, requests confiscation in the United Kingdom, in respect of Gibraltar, and in one or more Member States, it shall inform the United Kingdom, in respect of Gibraltar, and all Member States which are affected by the enforcement of the order about the request.

Official text Article 190 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 191

Restriction of use

What it says

Gibraltar may make execution of a request conditional on the information or evidence not being used or passed on, without its prior consent, for investigations or proceedings other than those named in the request; and, condition or not, information it provides may not be used for other proceedings without its consent. The same binds an EU country supplying Gibraltar. Personal data transferred under the Chapter may be used by the receiving side for the proceedings the Chapter covers, for directly related judicial and administrative proceedings, for "preventing an immediate and serious threat to public security", or for any other purpose only with the sending side's prior consent unless the data subject has consented. These rules also cover personal data obtained under the Chapter other than by transfer. They do not apply to data Gibraltar obtains that originated in Gibraltar, or an EU country obtains that originated in that country.

What it pulls in

Articles 165 to 167 (bank accounts, account transactions and account monitoring) are among the sources of personal data this Article governs. Article 192 covers confidentiality of the request itself and, in paragraph 3, of spontaneous information sent under Article 168.

Why it matters here

Under paragraph 2, information or evidence supplied under this Chapter may not be used or passed on for investigations or proceedings other than those named in the request without the supplying side's prior consent; this applies both ways. Under paragraph 3, personal data may be used without that consent for directly related judicial and administrative proceedings and "for preventing an immediate and serious threat to public security"; the text does not define that phrase further. The Article does not give the person whose data is sent a right to be told; it gives that person a role only in consenting to use for other purposes (paragraph 3(d)).

The exact words

1.    The requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, may make the execution of a request dependent on the condition that the information or evidence obtained is not, without its prior consent, to be used or transmitted by the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or by the requesting Member State for investigations or proceedings other than those specified in the request.
2.    Without the prior consent of the requested Member State or of the United Kingdom, in respect of Gibraltar, when it is the requested actor, information or evidence provided by it under this Chapter shall not be used or transmitted by the United Kingdom, in respect of Gibraltar, when it is the requesting actor, or by the requesting Member State in investigations or proceedings other than those specified in the request.
3.    Personal data communicated under this Chapter may be used by the Member State to which they have been transferred or by the United Kingdom, in respect of Gibraltar, if transferred to it:
(a)   for the purposes of proceedings to which this Chapter applies;
(b)   for other judicial and administrative proceedings directly related to proceedings referred to under point (a);
(c)   for preventing an immediate and serious threat to public security; or
(d)   for any other purpose, only with the prior consent of the communicating Member State or of the United Kingdom, in respect of Gibraltar, if it made the communication, unless the Member State concerned or the United Kingdom, in respect of Gibraltar, as the case may be, has obtained the consent of the data subject.
4.    This Article shall also apply to personal data not communicated but obtained otherwise under this Chapter.
5.    This Article does not apply to personal data obtained by the United Kingdom, in respect of Gibraltar, or by a Member State under this Chapter and, in the case of the United Kingdom, originating from Gibraltar or, in the case of a Member State, originating from that Member State.

Official text Article 191 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 192

Confidentiality

What it says

The requesting side may require the requested side to keep the facts and substance of a request confidential, except as needed to carry it out; if the requested side cannot, it must promptly say so. If asked, and if not contrary to basic principles of its law, the requesting side must keep confidential the evidence and information supplied, except as needed for the investigations or proceedings described in the request. Subject to its law, a side that receives spontaneous information under Article 168 must respect any confidentiality the supplier requires, or promptly say that it cannot.

What it pulls in

Article 168

The exact words

1.    The requesting Member State or the United Kingdom, in respect of Gibraltar, may require that the United Kingdom, in respect of Gibraltar, when it is the requested actor, or the requested Member State keep confidential the facts and substance of the request, except to the extent necessary to execute the request. If the requested Member State or the United Kingdom, in respect of Gibraltar, when it is the requested actor, cannot comply with the requirement of confidentiality, it shall promptly inform the requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor.
2.    The requesting Member State or the United Kingdom, in respect of Gibraltar, when it is the requesting actor, shall, if not contrary to basic principles of its domestic law and if so requested, keep confidential any evidence and information provided by the United Kingdom, in respect of Gibraltar, when it is the requested actor, or by the requested Member State, except to the extent that its disclosure is necessary for the investigations or proceedings described in the request.
3.    Subject to the provisions of its domestic law, a Member State or the United Kingdom, in respect of Gibraltar, which has received spontaneous information under Article 168 shall comply with any requirement of confidentiality as required by the Member State which supplies the information or by the United Kingdom, in respect of Gibraltar, when it is the supplier. If the receiving Member State or the United Kingdom, in respect of Gibraltar, when it is the recipient of the information, cannot comply with such a requirement, it shall promptly inform the United Kingdom, in respect of Gibraltar, when it is the supplier of that information, or the supplying Member State.

Official text Article 192 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 193

Costs

What it says

The requested side bears the ordinary costs of complying with a request. Where substantial or extraordinary costs are needed, the two sides must consult to decide the conditions for carrying out the request and how the costs will be borne.

The exact words

The ordinary costs of complying with a request shall be borne by the requested Member State or by the United Kingdom, in respect of Gibraltar, when it is the requested actor. Where costs of a substantial or extraordinary nature are necessary to comply with a request, the requesting and requested actors shall consult in order to decide the conditions on which the request is to be executed and how the costs will be borne.

Official text Article 193 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 194

Damages

What it says

If a person starts legal action for damages over an act or omission in cooperation under this Chapter, the EU countries concerned or the UK, for Gibraltar, must consider consulting each other, where appropriate, on how to divide any damages due. A side being sued for damages must try to inform any other side that might have an interest in the case.

The exact words

1.    Where legal action on liability for damages resulting from an act or omission in relation to cooperation under this Chapter has been initiated by a person, the Member States concerned or the United Kingdom, in respect of Gibraltar, as the case may be, shall consider consulting each other, where appropriate, to determine how to apportion any sum of damages due.
2.    Where the United Kingdom, in respect of Gibraltar, or a Member State has become the subject of litigation for damages, it shall endeavour to inform the other Member State or Member States or the United Kingdom, in respect of Gibraltar, of such litigation if they might have an interest in the case.

Official text Article 194 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 195

Legal remedies

What it says

The UK, for Gibraltar, and the EU countries must ensure that persons affected by measures under Articles 169 to 172 (taking provisional measures such as freezing, carrying out those measures, confiscation, and carrying out confiscation) have effective legal remedies to preserve their rights. The substantive reasons for requested measures under Articles 169 to 172 may not be challenged before a court on the requested side: a court in Gibraltar when the UK, for Gibraltar, is the requested side, or a court in the requested EU country. The Article does not say which court can hear a challenge to those reasons.

What it pulls in

Article 169 Article 170 Article 171 Article 172

Articles 169 to 172 are headed "Obligation to take provisional measures", "Execution of provisional measures", "Obligation to confiscate" and "Execution of confiscation". Article 176(5)(e) and (f) allow the requested side (the UK, for Gibraltar, or an EU country) to refuse cooperation on confiscation where the confiscation is not enforceable on the requesting side or is still subject to ordinary means of appeal, or where the order results from a decision made in the person's absence and, in the requested side's opinion, the proceedings did not satisfy the minimum rights of defence. Article 181 deals with recognising decisions on rights claimed by third parties. Article 177 requires consultation where there are substantial grounds to believe that executing a freezing or confiscation order would entail a real risk for the protection of fundamental rights.

Why it matters here

Paragraph 1 requires effective legal remedies; paragraph 2 bars challenges to the substantive reasons before a court in the requested side. The Article does not say which court hears a challenge to those reasons. Article 180(3) requires the side that serves judicial documents on a person affected by provisional measures or confiscation orders to say what legal remedies its own law offers.

The exact words

1.    The United Kingdom, in respect of Gibraltar, and the Member States shall ensure that persons affected by measures under Articles 169 to 172 have effective legal remedies in order to preserve their rights.
2.    The substantive reasons for requested measures under Articles 169 to 172 shall not be challenged before a court in the requested Member State or in Gibraltar, when the United Kingdom, in respect of Gibraltar, is the requested actor.

Official text Article 195 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title VI — Anti-money laundering and counter-terrorist financing

Article 196

Objective

What it says

The aim of Title VI is to support and strengthen action by the EU and by the UK, for Gibraltar, to prevent and combat money laundering and terrorist financing.

The exact words

The objective of this Title is to support and strengthen action by the Union and by the United Kingdom, in respect of Gibraltar, to prevent and combat money laundering and terrorist financing.

Official text Article 196 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 197

Principles

What it says

The Parties agree to support international efforts against money laundering and terrorist financing. They recognise the need to cooperate in preventing the use of their financial systems to launder the proceeds of all criminal activity, including drug trafficking and corruption, and to combat terrorist financing; the importance of exchanging information on money laundering, related underlying offences and terrorist financing; and the need to take into account, in their own regimes, the standards and recommendations of the Financial Action Task Force (an international body that sets standards against money laundering).

The exact words

1.    The Parties agree to support international efforts to prevent and combat money laundering and terrorist financing.
2.    The Parties recognise the need to cooperate in preventing the use of their financial systems to launder the proceeds of all criminal activity, including drug trafficking and corruption, and to combat terrorist financing.
3.    The Parties recognise the importance of information exchange in relation to money laundering, associated predicate offences and terrorist financing.
4.    The Parties recognise the need to take into account the standards and recommendations of the Financial Action Task Force in their respective anti-money laundering and counter-terrorist financing regimes.

Official text Article 197 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 198

Non-regression from existing measures to prevent and combat money laundering and terrorist financing

What it says

Each Party keeps the right to set its own anti-money laundering and counter-terrorist financing policies, priorities and levels of protection, consistently with its international commitments, including this Title. But the UK, for Gibraltar, "shall not weaken or reduce" its measures below the levels in the EU acts listed in Annex 17 as in force when the treaty entered into force, including by failing to enforce its law and standards effectively. Both Parties must continue to strive to raise their protection levels, and must regularly review whether the measures need enhancing, and also each time one Party amends its law in a way that affects protection incompatibly with this Title. If significant differences in domestic law cause level-playing-field differences that distort the prevention of money laundering and terrorist financing, the Parties consult in the EU-UK treaty committee on the circulation of persons with a view to a mutually satisfactory resolution within 45 days. If none is found, either Party may take appropriate rebalancing measures. These must be limited in scope and duration to what is strictly necessary and proportionate to remedy the situation, and priority goes to measures that least disturb the functioning of the treaty. A Party's assessment of those impacts must be based on reliable evidence "and not merely on conjecture or remote possibility".

What it pulls in

Annex 17 lists the EU anti-money laundering acts below whose levels the UK, for Gibraltar, may not weaken or reduce its measures; it is pegged to the versions "in force at the entry into force of this Agreement". Articles 196 and 197 give the Title's objective and principles. The EU-UK treaty committee on the circulation of persons is the consultation forum.

Why it matters here

Paragraph 2 names only the UK, for Gibraltar: its anti-money laundering measures may not fall below the levels in the Annex 17 EU acts as in force at entry into force, and a failure to enforce counts. This is a non-regression rule (a rule against lowering standards). The duty in paragraph 3 to "strive to increase" protection binds both Parties. Rebalancing under paragraph 6 is open to either Party, only after the 45-day consultation in paragraph 5, and is limited to what is strictly necessary and proportionate. By Article 24(2), the EU-UK treaty committee adopts decisions by mutual consent.

The exact words

1. The Parties affirm the right of each Party to set its policies and priorities in the areas covered by this Chapter, to determine the levels necessary to prevent and combat money laundering and terrorist financing it deems appropriate and to adopt and modify its law and policies in a manner consistent with each Party's international commitments, including those under this Title.
2. The United Kingdom, in respect of Gibraltar, shall not weaken or reduce its anti-money laundering and terrorist financing measures below the levels set out in the Union acts listed in Annex 17 in force at the entry into force of this Agreement, including by failing to effectively enforce its law and standards.
3. The Parties shall continue to strive to increase their respective anti-money laundering and terrorist financing protection level referred to in this Title.
4. The Parties shall regularly review the need to enhance the measures to prevent and combat money laundering and terrorist financing referred to in paragraph 2, as well as every time one Party amends its legislation and affects protection in a manner incompatible with this Title.
5. Where differences with regard to the level playing field between the Parties, leading to distortions in the prevention of money laundering and terrorist financing, arise as a result of significant divergences between the Parties in their domestic legislation, a consultation within the Specialised Committee on the Circulation of Persons shall take place with a view to finding a mutually satisfactory resolution to the matter within 45 days.
6. If no mutually satisfactory resolution has been found during the consultation referred to in paragraph 5, either Party may take appropriate rebalancing measures to address the situation. Such measures shall be restricted with respect to their scope and duration to what is strictly necessary and proportionate in order to remedy the situation. Priority shall be given to such measures as will least disturb the functioning of this Agreement. A Party's assessment of those impacts shall be based on reliable evidence and not merely on conjecture or remote possibility.

Official text Article 198 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title I — Level playing field · Chapter 1 — General principles

Article 199

Principles and objectives

What it says

The EU and the UK (for Gibraltar) recognise that trade and investment between the EU and the UK, for Gibraltar, under the terms of this treaty, require conditions that ensure a level playing field (fair conditions) for open and fair competition between them, and that ensure trade and investment take place in a way that supports sustainable development. They recognise that sustainable development covers economic development, social development and environmental protection, the three being interdependent and mutually reinforcing, and they affirm their commitment to promoting international trade and investment in a way that contributes to it. Each side restates its ambition of economy-wide climate neutrality by 2050. Both state their common understanding that their economic relationship, as it concerns Gibraltar, "can only deliver benefits in a mutually satisfactory way" if the level-playing-field commitments stand the test of time, by preventing distortions of trade or investment and by contributing to sustainable development. They are determined to maintain and improve their high standards in the areas this Title covers. The EU-UK treaty committee on economy and trade may add further areas, or set higher standards than those in paragraph 4, to keep the playing field level over time.

What it pulls in

Paragraph 3 (climate neutrality) is one of the matters that can go to consultations under Article 235. The "areas covered by this Title" are state aid (Articles 201 to 210), taxation (211 to 213), labour (214 to 217), environment and climate (218 to 223) and trade and sustainable development (224 to 234).

Why it matters here

Paragraph 1 ties the level playing field to trade and investment between the EU and the UK, for Gibraltar. Under paragraph 5, the EU-UK treaty committee on economy and trade may add areas or set higher standards than those in paragraph 4; the paragraph does not provide for lowering them. By Article 24(2), EU-UK treaty committees adopt decisions by mutual consent, so a decision under paragraph 5 needs the agreement of both the EU and the UK, for Gibraltar.

The exact words

1. The Parties recognise that trade and investment between the Union and the United Kingdom, in respect of Gibraltar, under the terms set out in this Agreement, require conditions that ensure a level playing field for open and fair competition between the Parties and that ensure that trade and investment take place in a manner conducive to sustainable development.
2. The Parties recognise that sustainable development encompasses economic development, social development and environmental protection, all three being interdependent and mutually reinforcing, and affirm their commitment to promoting the development of international trade and investment in a way that contributes to the objective of sustainable development.
3. Each Party reaffirms its ambition of achieving economy-wide climate neutrality by 2050.
4. The Parties affirm their common understanding that their economic relationship, as it pertains to Gibraltar, can only deliver benefits in a mutually satisfactory way if the commitments relating to a level playing field for open and fair competition stand the test of time, by preventing distortions of trade or investment, and by contributing to sustainable development. The Parties are determined to maintain and improve their respective high standards in the areas covered by this Title.
5. The Specialised Committee on Economy and Trade may include additional areas or lay down higher standards than those referred to in paragraph 4 with a view to ensuring the maintenance of a level playing field between the Parties over time.

Official text Article 199 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 200

Right to regulate, precautionary principle and scientific and technical information

What it says

Each Party keeps the right to set its policies and priorities in the areas this Title covers, to decide the levels of protection it thinks appropriate, and to adopt or change its laws, consistently with its international commitments, including those under this Title. Under the precautionary principle, where there are reasonable grounds for concern about potential threats of serious or irreversible damage to the environment or human health, a lack of full scientific certainty may not be used as a reason to prevent a Party from taking appropriate measures to prevent that damage. When preparing or applying measures to protect the environment or labour conditions that may affect trade or investment, each Party must take into account relevant and available scientific and technical information and international standards, guidelines and recommendations.

The exact words

1.      The Parties affirm the right of each Party to set its policies and priorities in the areas covered by this Title, to determine the levels of protection it deems appropriate and to adopt or modify its law and policies in a manner consistent with each Party's international commitments, including its commitments under this Title.
2.      The Parties acknowledge that, in accordance with the precautionary principle, where there are reasonable grounds for concern that there are potential threats of serious or irreversible damage to the environment or human health, the lack of full scientific certainty shall not be used as a reason for preventing a Party from adopting appropriate measures to prevent such damage.
3.    When preparing or implementing measures aimed at protecting the environment or labour conditions that may affect trade or investment, each Party shall take into account relevant and available scientific and technical information, international standards, guidelines and recommendations.

Official text Article 200 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title I · Chapter 2 — State aid control

Article 201

Substantive rules

What it says

The state aid chapter, together with Annex 18, applies to aid granted by the UK, for Gibraltar, to businesses that produce, transform or supply goods, where the aid has or could have an effect on trade or investment between the EU and Gibraltar; and to businesses providing services, but only insofar as the aid has or could have an effect on trade in goods or investment between the EU and Gibraltar. On its side, the EU commits to keeping its own state aid control system under Articles 93, 106, 107 and 108 of the Treaty on the Functioning of the European Union, and to applying it, where relevant, to any aid that has or could have an effect on trade in goods or investment between the EU and Gibraltar.

What it pulls in

Annex 18 sets the detailed rules Gibraltar's system must follow, including the exemptions allowed under Article 205(3). Article 202 lists what is excluded (agriculture, fish, audio-visual). Article 289 says a tax convention prevails over this Title where the two conflict.

Why it matters here

The Chapter does not itself define state aid; Annex 18 applies the EU state aid acts listed there to aid granted by the UK, for Gibraltar, within Article 201(1). Paragraph 1 sets a different test by sector. For businesses that produce, transform or supply goods, it is enough that the aid has, or could have, an effect on trade or investment between the EU and Gibraltar. For businesses providing services, the Chapter applies only "insofar as the aid has, or could have, an effect on trade in goods or investment". For the EU, paragraph 2 is a commitment to maintain its existing control system under the EU Treaty articles named there.

The exact words

1.    This Chapter and Annex 18 shall apply to state aid granted by the United Kingdom, in respect of Gibraltar, to one or more economic actors that:
(a)   produce, transform or supply goods and the aid has, or could have, an effect on trade or investment between the Union and Gibraltar; or
(b)   are engaged in the provision of services insofar as the aid has, or could have, an effect on trade in goods or investment between the Union and Gibraltar.
2.    The Union is committed to maintaining its State aid control system in accordance with Articles 93, 106, 107 and 108 of the Treaty on the Functioning of the European Union, applying it, where relevant, to any aid that has, or could have, an effect on trade in goods or investment between the Union and Gibraltar.

Official text Article 201 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 202

Exceptions

What it says

The state aid chapter does not apply to aid covered by the domestic-support rules of the WTO Agreement on Agriculture (Part IV or Annex 2), to aid related to trade in fish and fish products, or to aid related to the audio-visual sector.

The exact words

This Chapter shall not apply to State aid:
(a)   covered by Part IV of or Annex 2 to the Agreement on Agriculture, contained in Annex 1A to the Agreement establishing the World Trade Organization, done at Marrakesh on 15 April 1994 (the "WTO Agreement");
(b)   related to trade in fish and fish products; or
(c)   related to the audio-visual sector.

Official text Article 202 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 203

Transparency

What it says

Within six months of granting any state aid, each side must publish on an official website or public database: the legal basis and purpose of the aid; the recipient's name where available; the date of grant, its duration and any other time limits; and the amount granted or budgeted. For aid given through tax measures, the deadline is one year from the date the tax return is due, and the amount may be given as a range rather than a figure. These duties sit alongside, and do not cut down, each side's freedom-of-information and access-to-documents laws.

What it pulls in

Article 208(2) lets the other side ask for this information if it has not been published, or not in an easily accessible form, and Article 208(3) gives 45 days to answer. Annex 18 governs the rest of Gibraltar's state aid system.

Why it matters here

Each Party must publish this information for state aid granted or maintained in its territory. For state aid granted in Gibraltar, the published details include the recipient's name where available, the amount (for tax measures, possibly as a range) and the dates. Article 206(1)(d) requires courts to be able to hear claims from interested parties who have standing under that Party's law, and Article 206(2) includes economic actors competing with the recipient among interested parties.

The exact words

1.    With respect to any State aid granted or maintained within its territory, each Party shall within six months from the granting of the State aid make publicly available, on an official website or a public database, the following information:
(a)   the legal basis and policy objective or purpose of the State aid;
(b)   the name of the recipient of the State aid where available;
(c)   the date of the grant of the State aid, the duration of the State aid and any other time limits attached to the State aid; and
(d)   the amount of the State aid or the amount budgeted for the State aid.
2.    For State aid in the form of tax measures, information shall be made public within one year from the date the tax declaration is due. The transparency obligations for State aid in the form of tax measures concern the same information as listed in paragraph 1, except for the information required under point (d) of that paragraph, which may be provided as a range.
3.    The obligations in this Article are without prejudice to the obligations of the Parties under their respective laws concerning the freedom of information or access to documents.

Official text Article 203 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 204

Use of State aid

What it says

Each side must ensure that businesses (the text says "economic actors") use State aid (support given by a public authority to businesses) only for the specific purpose for which it is granted.

The exact words

Each Party shall ensure that economic actors use State aid only for the specific purpose for which it is granted.

Official text Article 204 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 205

Independent authority or body and cooperation

What it says

Each side must set up or keep an authority or body that is "operationally independent" (independent in how it works) and has "an appropriate role" in its system for controlling State aid (support given by a public authority to businesses). That authority or body must have the guarantees of independence it needs to do its work, and must act impartially (paragraph 1). Each side must ensure that any planned measure to grant or change State aid is notified to its authority or body, and is not put into effect until the authority or body has authorised it (paragraph 2). A side may exempt certain categories of State aid from paragraph 2 if the exemptions are transparent and based on objective criteria, "such as, but not limited to", the size of the businesses that benefit and amount thresholds. For the UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), the exemptions must comply with Annex 18 (paragraph 3). Each side must ensure that its authority or body has the power to order the recovery (repayment) of any State aid granted without its prior authorisation (paragraph 4). Each side must encourage its authority or body to cooperate with the other side's authority or body on issues of common interest within their functions, including the application of Articles 201 to 204 as applicable, within the limits of their legal frameworks. The sides, or their authorities or bodies, may agree a separate framework for that cooperation (paragraph 5). Paragraph 2 does not apply to a planned measure, by an Act of the Gibraltar Parliament, to grant or change the State aid covered by Article 201. For such a planned measure, the UK, for Gibraltar, must ensure that it is notified to its authority or body and that the authority or body has the power to issue an opinion on it (paragraph 6). Paragraph 4 does not apply to a measure, by an Act of the Gibraltar Parliament, to grant or change that aid; the UK, for Gibraltar, must ensure that its authority or body has the power to issue an opinion on such a measure (paragraph 7). In both cases the UK, for Gibraltar, must have regard to the opinion and, where applicable, propose amendments to the Act for the Gibraltar Parliament to consider (paragraphs 6 and 7).

What it pulls in

Article 201 Article 202 Article 203 Article 204

Paragraph 5 names Articles 201 to 204 among the matters on which the two authorities are to cooperate. Paragraph 3 requires Gibraltar's exemptions to comply with Annex 18. Article 206(3) and Article 207(4) set out how the court remedies and the recovery rule treat aid granted under an Act of the Gibraltar Parliament. Article 210(1) excludes this Article from dispute settlement under Part Six (the treaty's general procedure for disputes between the two sides).

Why it matters here

Under paragraph 2, a planned State aid measure in Gibraltar is not to be put into effect before the independent authority or body authorises it, unless it falls within an exemption made under paragraph 3, which for Gibraltar must comply with Annex 18. Paragraphs 6 and 7 treat aid granted or changed by an Act of the Gibraltar Parliament differently: paragraph 2 (prior authorisation) and paragraph 4 (the power to order recovery) do not apply to it. Instead the authority or body has the power to issue an opinion, and the UK, for Gibraltar, must have regard to it. This Article does not name the Gibraltar authority or body.

The exact words

1. Each Party shall establish or maintain an operationally independent authority or body with an appropriate role in its State aid control system. That independent authority or body shall have the necessary guarantees of independence in exercising its operational functions and shall act impartially.
2. Each Party shall ensure that any intended measure to grant or alter State aid is notified to their respective independent authority or body and that such intended measure is not put into effect before the independent authority or body has authorised it.
3. A Party may exempt certain categories of State aid from the obligations laid down in paragraph 2, provided that such exemptions are transparent and based on objective criteria such as, but not limited to, the size of the beneficiaries and quantitative thresholds. In the case of the United Kingdom, in respect of Gibraltar, such exemptions shall comply with Annex 18.
4. Each Party shall ensure that its independent authority or body has the power to order recovery of any State aid granted without prior authorisation by the independent authority or body.
5. Each Party shall encourage its independent authority or body to cooperate with the other Party's independent authority or body on issues of common interest within their respective functions, including the application of Articles 201 to 204, as applicable, within the limits established by their respective legal frameworks. The Parties, or their respective independent authorities or bodies, may agree upon a separate framework regarding cooperation between those independent authorities or bodies.
6. Paragraph 2 of this Article shall not apply to any intended measure to grant or alter state aid referred to in Article 201 by an Act of the Gibraltar Parliament. The United Kingdom, in respect of Gibraltar, shall ensure that any such intended measure is notified to its independent authority or body. The United Kingdom, in respect of Gibraltar, shall ensure that its independent authority or body has the power to issue an opinion on any such intended measure. The United Kingdom, in respect of Gibraltar, shall have regard to such an opinion and, where applicable, propose amendments to the Act in question for the Gibraltar Parliament to consider.
7. Paragraph 4 of this Article shall not apply to any measure to grant or alter state aid referred to in Article 201 by an Act of the Gibraltar Parliament. The United Kingdom, in respect of Gibraltar, shall ensure that its independent authority or body has the power to issue an opinion on any such measure. The United Kingdom, in respect of Gibraltar, shall have regard to such an opinion and, where applicable, propose amendments to the Act in question for the Gibraltar Parliament to consider.

Official text Article 205 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 206

Courts and tribunals

What it says

Each side must ensure, in line with its constitutional order, that its courts or tribunals have the power to: (a) review decisions on State aid (support given by a public authority to businesses) taken by a granting authority (the public body giving the aid) or, where relevant, by the independent authority or body, in accordance with that side's State aid control system; (b) review any other relevant decisions of the independent authority or body, and any relevant failure to act; (c) impose effective remedies in relation to (a) or (b), including suspending, prohibiting or requiring action by the granting authority, awarding damages, and recovery of the aid from the business that received it, with interest; and (d) hear claims about State aid from interested parties who have standing (the right to bring a case) under that side's law (paragraph 1). For this Article and Article 207, an "interested party" is any individual or organisation ("natural or legal person"), business or business association whose interest might be affected by the granting of State aid, in particular the business receiving it, businesses competing with it, and relevant trade associations (paragraph 2). Point (c) does not apply to a measure to grant or change the State aid covered by Article 201 on the basis of an Act of the Gibraltar Parliament. But if a court or tribunal is satisfied that such aid is incompatible with the treaty, it may declare that it is incompatible. The UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), must have regard to that declaration and propose amendments to the Act for the Gibraltar Parliament to consider, or take other appropriate steps, where applicable (paragraph 3).

What it pulls in

Article 201 Article 207

Article 207 uses the same definition of interested party. Article 201 identifies the aid to which the Gibraltar Parliament exception in paragraph 3 applies. Article 210(1) excludes this Article from dispute settlement under Part Six (the treaty's general procedure for disputes between the two sides).

Why it matters here

Under paragraph 2, a business competing with a business that receives aid in Gibraltar is an interested party. Paragraph 2 does not say where an interested party must be based. Whether an interested party can bring a claim depends on standing under that side's law (paragraph 1(d)); this Article does not set those rules. Paragraph 1 places the same duty on the EU for its courts or tribunals. For aid granted on the basis of an Act of the Gibraltar Parliament, paragraph 3 takes away the remedies in point (c); a court or tribunal may instead declare the aid incompatible with the treaty.

The exact words

1.    Each Party shall ensure that, in accordance with its constitutional order, its courts or tribunals are competent to:
(a)   review decisions on State aid taken by a granting authority or, where relevant, the independent authority or body, in accordance with its State aid control system;
(b)   review any other relevant decisions of the independent authority or body and any relevant failure to act;
(c)   impose remedies that are effective, in relation to point (a) or (b), including the suspension, prohibition or requirement of action by the granting authority, the award of damages, and the recovery of a State aid from its beneficiary with interest; and
(d)   hear claims from interested parties in respect of State aid where that interested party has standing to bring a claim in respect of a State aid under that Party's law.
2.    For the purposes of this Article and Article 207, "interested party" means any natural or legal person, economic actor or association of economic actors whose interest might be affected by the granting of a State aid, in particular the beneficiary, economic actors competing with the beneficiary or relevant trade associations.
3.    Point (c) of paragraph 1 of this Article shall not apply to any measure to grant or alter state aid referred to in Article 201 on the basis of an Act of the Gibraltar Parliament save that, if a court or tribunal is satisfied that such aid is incompatible with this Agreement, it may make a declaration of that incompatibility. The United Kingdom, in respect of Gibraltar, shall have regard to such a declaration and propose amendments to the Act in question for the Gibraltar Parliament to consider or take other appropriate steps, where applicable.

Official text Article 206 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 207

Recovery

What it says

Each side must have an effective mechanism for recovering State aid (getting it repaid) under the rules below. This does not affect ("without prejudice to") the power of the independent authority or body under Article 205, or other remedies in that side's law (paragraph 1). Without affecting paragraph 3, each side must ensure that recovery may be ordered where an interested party has challenged that side's decision to grant State aid before a court or tribunal within the relevant time period under that side's State aid control system, and a court or tribunal of that side finds a material error of law or fact, in that: (a) the granting authority did not treat a measure that is State aid as State aid; (b) the granting authority did not comply with the State aid control system that binds it; or (c) the granting authority, by deciding to grant the aid, "acted outside the scope of its powers or misused those powers in accordance with this Chapter" (paragraph 2). Each side must suspend payment of any new State aid to a business until aid to that business that is subject to a recovery order has been fully recovered, including any recovery interest due (paragraph 3). In line with Article 205(6) and (7) and Article 206(3), recovery is not required where the aid is granted or changed on the basis of an Act of the Gibraltar Parliament (paragraph 4).

What it pulls in

Article 205 Article 206

Article 205(4) requires each side to ensure that its independent authority or body has the power to order recovery of State aid granted without its prior authorisation. Article 206(1)(c) requires each side's courts or tribunals to have the power to order recovery of aid from the business that received it, with interest. Article 205(6) and (7) and Article 206(3) are the provisions on aid granted under an Act of the Gibraltar Parliament that paragraph 4 refers to. Article 210(2)(b) says an arbitration tribunal has no jurisdiction over whether the recovery remedy in this Article has been correctly applied in any individual case.

Why it matters here

Paragraph 2 requires each side to ensure that recovery (repayment of the aid) may be ordered where an interested party has challenged the decision to grant the aid in court within the relevant time period and the court finds a material error of law or fact of one of the three kinds listed. Paragraph 1 keeps the independent authority's power under Article 205 and other remedies in each side's law. Under paragraph 3, no new State aid may be paid to a business until aid it was ordered to repay, with any recovery interest due, has been fully recovered. Under paragraph 4, recovery is not required for aid granted or changed on the basis of an Act of the Gibraltar Parliament; Article 206(3) allows a court to declare such aid incompatible with the treaty.

The exact words

1.    Each Party shall have in place an effective mechanism of recovery in respect of State aid in accordance with the following provisions, without prejudice to the power of the independent authority or body as set out in Article 205 and other remedies that exist in that Party's law.
2.    Without prejudice to paragraph 3, each Party shall ensure that, provided that an interested party has challenged a decision of that Party to grant State aid before a court or a tribunal within the relevant time period, in accordance with that Party's State aid control system, recovery may be ordered if a court or tribunal of that Party makes a finding of a material error of law or fact, in that:
(a)   a measure constituting State aid was not treated by the granting authority as a State aid;
(b)   the granting authority has not complied with the relevant State aid control system that binds it; or
(c)   the granting authority has, by deciding to grant that State aid, acted outside the scope of its powers or misused those powers in accordance with this Chapter.
3.    Each Party shall suspend payment of any new State aid to a beneficiary until the State aid granted to that beneficiary, in respect of which an order for recovery has been made, has been fully recovered, including any recovery interests due.
4.    In accordance with Article 205(6) and (7) and Article 206(3), recovery of a State aid shall not be required where such aid is granted or altered on the basis of an Act of the Gibraltar Parliament.

Official text Article 207 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 208

Consultations

What it says

If a side considers that the other side has granted State aid, or that there is clear evidence that the other side intends to grant State aid, and that the aid has or could have a negative effect on trade in goods or investment between them, it may ask the other side to explain how the treaty has been respected for that aid (paragraph 1). It may also ask for the information listed in Article 203(1), to the extent that the information has not already been made public on an official website or public database under Article 203, or has not been made available in an easily and readily accessible way (paragraph 2). The other side must provide the requested information in writing no later than 45 days after receiving the request. If any of it cannot be provided, that side must explain the absence of that information in its written reply (paragraph 3). If, after receiving the information, the requesting side still considers that the aid has or could have a negative effect on trade in goods or investment between them, it may ask for consultations in the EU-UK treaty committee on economy and trade (a joint EU-UK committee set up by the treaty). The request must be in writing and explain its reasons (paragraph 4). The Committee must make every attempt to reach a mutually satisfactory resolution, and must hold its first meeting within 30 days of the request for consultations (paragraph 5). The sides may agree to extend the time limits in paragraphs 3 and 5 (paragraph 6).

What it pulls in

Article 203

Article 203(1) lists the information a side may ask for under paragraph 2. Article 209 sets out a separate procedure for State aid that causes, or seriously risks causing, a significant negative effect, which can lead to remedial measures. Article 210 sets out how Part Six (the treaty's general procedure for disputes between the two sides) applies to this Chapter.

Why it matters here

Either side may use this Article: the EU about State aid granted by the UK, for Gibraltar, and the reverse. The trigger in paragraph 1 is aid that "has or could have a negative effect on trade in goods or investment between the Parties". The procedure ends in consultations in the EU-UK treaty committee on economy and trade (a joint EU-UK committee set up by the treaty); this Article does not itself provide for any measure if the consultations do not resolve the matter.

The exact words

1. If a Party considers that State aid has been granted by the other Party or that there is clear evidence that the other Party intends to grant State aid and that the granting of the State aid has or could have a negative effect on trade in goods or investment between the Parties, it may request the other Party to provide an explanation of how this Agreement has been respected with regard to that State aid.
2. A Party may also request the information listed in Article 203(1) to the extent that the information has not already been made publicly available, on an official website or a public database, as referred to in Article 203, or to the extent that the information has not been made available in an easily and readily accessible manner.
3. The other Party shall provide the requested information in writing no later than 45 days from receipt of the request. If any requested information cannot be provided, that Party shall explain the absence of such information in its written response.
4. If, after receiving the information requested, the requesting Party still considers that the State aid granted or intended to be granted by the other Party has or could have a negative effect on trade in goods or investment between the Parties, the requesting Party may request consultations within the Specialised Committee on Economy and Trade. The request shall be in writing and shall include an explanation of the requesting Party's reasons for requesting the consultation.
5. The Specialised Committee on Economy and Trade shall make every attempt to arrive at a mutually satisfactory resolution of the matter. It shall hold its first meeting within 30 days of the request for consultation.
6. The timeframes for the consultations referred to in paragraphs 3 and 5 may be extended by agreement between the Parties.

Official text Article 208 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 209

Remedial measures

What it says

A side may send the other a written request for information and consultations about a State aid (support given by a public authority to businesses) that it considers causes, or seriously risks causing, a significant negative effect on trade in goods or investment between them. The request "should" include all relevant information, including a description of the aid and the requesting side's concerns (paragraph 1). No later than 30 days after the request is delivered, the other side must reply in writing with the requested information, and the two sides must enter into consultations. The consultations are treated as concluded 60 days after the request was delivered, unless the sides agree otherwise. The consultations, and in particular information marked confidential and positions taken, are confidential and do not affect either side's rights in later proceedings (paragraph 2). No earlier than 60 days after the request was delivered, the requesting side may on its own take "appropriate remedial measures" if there is evidence that the aid causes, or seriously risks causing, that significant negative effect (paragraph 3). No earlier than 45 days after the request was delivered, the requesting side must notify the other side of the measures it intends to take, with all relevant information. It may not take them earlier than 15 days after that notification was delivered (paragraph 4). An assessment that there is a serious risk of a significant negative effect must be based on facts, not merely on allegation, conjecture or remote possibility, and the change in circumstances that would cause the effect must be clearly predictable (paragraph 5). An assessment that a State aid exists, or that it causes a significant negative effect, must be based on reliable evidence, not merely on conjecture or remote possibility, and must relate to identifiable goods or businesses (paragraph 6). The EU-UK treaty committee on economy and trade may keep an illustrative list of what would amount to a significant negative effect; this does not affect the sides' right to take remedial measures (paragraph 7). Remedial measures must be restricted to what is strictly necessary and proportionate, and priority goes to measures that will least disturb the functioning of the treaty (paragraph 8). Within five days of the measures taking effect, the notified side may ask for an arbitration tribunal under Article 305(2), without first holding consultations under Article 304. The tribunal decides whether: (a) a remedial measure is inconsistent with paragraph 3 or 5; (b) the requesting side did not take part in the consultations after the other side delivered the requested information and agreed to hold them; or (c) a remedial measure was not taken or notified within the time limits in paragraph 3 or 4. The request does not suspend the measures, and the tribunal does not assess how a side applies its own State aid control system (paragraph 9). The tribunal follows Article 327 and gives its final ruling within 30 days of being set up (paragraph 10). If the tribunal finds against the respondent side, that side must, within 30 days of the ruling, notify any measure it has taken to comply (paragraph 11). After such a finding, the complaining side may, within 30 days of the ruling, ask the tribunal to set a level of suspension of obligations under the treaty or a supplementing agreement, no higher than the level equivalent to the nullification or impairment (loss of benefits) caused by the remedial measures. The text allows this request "if it finds that the inconsistency of the remedial measures with paragraph 3 or 8 of this Article is significant"; it does not say whether "it" is the complaining side or the tribunal. The complaining side may then suspend obligations up to the level the tribunal sets, but not sooner than 15 days after the ruling (paragraph 12). Neither side may invoke the WTO Agreement or any other international agreement to prevent the other from taking measures under this Article, including suspension of obligations (paragraph 13). Paragraph 14 sets out what a side must, and may, take into account when judging whether remedial measures on imports of the same product are strictly necessary or proportionate. A side that does not use the five-day route may start arbitration under Article 305 on the paragraph 9 grounds, without first holding Article 304 consultations, and the tribunal treats the issue as urgent under Article 310 (paragraph 15). In proceedings under paragraph 9 or 15, the tribunal must pay due regard to paragraphs 5, 6 and 13 when assessing whether a remedial measure is strictly necessary or proportionate (paragraph 16).

What it pulls in

Article 304 Article 305 Article 310 Article 316 Article 327

Articles 304 and 305 are the ordinary consultation and arbitration steps of Part Six (the treaty's general procedure for disputes between the two sides); paragraphs 9 and 15 allow arbitration without the Article 304 consultations. Article 327 sets the procedure the tribunal follows. Article 310 is the urgency rule used in paragraph 15. Article 316 gives the principles for setting the level of a suspension of obligations. Article 210(3) says Part Six applies to this Article in accordance with this Article and Article 327.

Why it matters here

Paragraph 3 allows the requesting side to act on its own 60 days after its request, before any tribunal has ruled; a request for arbitration under paragraph 9 does not suspend the measures. The Article applies both ways: to the EU about aid granted by the UK, for Gibraltar, and the reverse. Paragraph 9 bars the tribunal from assessing how a side applies its own State aid control system.

The exact words

1. A Party may deliver to the other Party a written request for information and consultations regarding a State aid that it considers causes, or there is a serious risk that it will cause, a significant negative effect on trade in goods or investment between the Parties. The requesting Party should provide in that request all relevant information to enable the Parties to find a mutually acceptable solution, including a description of the State aid and the concerns of the requesting Party regarding its effect on trade in goods or investment.
2. No later than 30 days from the date of delivery of the request, the requested Party shall deliver a written response providing the requested information to the requesting Party, and the Parties shall enter into consultations, which shall be deemed concluded 60 days from the date of delivery of that request, unless the Parties agree otherwise. Such consultations, and in particular all information designated as confidential and positions taken by the Parties during consultations, shall be confidential and shall be without prejudice to the rights of either Party in any further proceedings.
3. No earlier than 60 days from the date of delivery of the request referred to in paragraph 1, the requesting Party may unilaterally take appropriate remedial measures if there is evidence that a State aid of the requested Party causes, or there is a serious risk that it will cause, a significant negative effect on trade in goods or investment between the Parties.
4. No earlier than 45 days from the date of delivery of the request referred to in paragraph 1, the requesting Party shall notify the requested Party of the remedial measures that it intends to take in accordance with paragraph 3. The requesting Party shall provide all relevant information in relation to the measures that it intends to take to enable the Parties to find a mutually acceptable solution. The requesting Party may not take those remedial measures earlier than 15 days from the date of delivery of the notification of those measures to the requested Party.
5. A Party's assessment of the existence of a serious risk of a significant negative effect shall be based on facts and not merely on allegation, conjecture or remote possibility. The change in circumstances that would create a situation in which the State aid would cause such a significant negative effect must be clearly predictable.
6. A Party's assessment of the existence of a State aid or of a significant negative effect on trade in goods or investment between the Parties caused by the State aid shall be based on reliable evidence and not merely on conjecture or remote possibility, and shall relate to identifiable goods or economic actors, including, if relevant, in the case of State aid schemes.
7. The Specialised Committee on Economy and Trade may maintain an illustrative list of what would amount to a significant negative effect on trade in goods or investment between the Parties within the meaning of this Article. This shall be without prejudice to the right of the Parties to take remedial measures.
8. The remedial measures taken pursuant to paragraph 3 shall be restricted to what is strictly necessary and proportionate in order to remedy the significant negative effect caused or to address the serious risk of such an effect. Priority shall be given to measures that will least disturb the functioning of this Agreement.
9. Within five days from the date on which the remedial measures referred to in paragraph 3 of this Article enter into effect and without having prior recourse to consultations in accordance with Article 304, the notified Party may request, in accordance with Article 305(2), the establishment of an arbitration tribunal by means of a written request delivered to the requesting Party in order for the arbitration tribunal to decide whether:
(a) a remedial measure taken by the requesting Party is inconsistent with paragraph 3 or 5;
(b) the requesting Party did not participate in the consultations after the requested Party delivered the requested information and agreed to the holding of such consultations; or
(c) there was a failure to take or notify a remedial measure in accordance with the time periods referred to in paragraph 3 or 4 respectively.
That request shall not have a suspensive effect on the remedial measures. Furthermore, the arbitration tribunal shall not assess the application by a Party of its State aid control system.
10. The arbitration tribunal established following the request referred to in paragraph 9 of this Article shall conduct its proceedings in accordance with Article 327 and deliver its final ruling within 30 days from its establishment.
11. In the case of a finding against the respondent Party, the respondent Party shall, at the latest 30 days from the date of delivery of the ruling of the arbitration tribunal, deliver a notification to the complaining Party of any measure that it has taken to comply with that ruling.
12. Following a finding against the respondent Party in the procedure referred to in paragraph 10 of this Article, the complaining Party may request the arbitration tribunal, within 30 days from its ruling, to determine a level of suspension of obligations under this Agreement or a supplementing agreement not exceeding the level equivalent to the nullification or impairment caused by the application of the remedial measures, if it finds that the inconsistency of the remedial measures with paragraph 3 or 8 of this Article is significant. The request shall propose a level of suspension of obligations in accordance with the principles set out in Article 316. The complaining Party may suspend obligations under this Agreement or a supplementing agreement in accordance with the level of suspension of obligations determined by the arbitration tribunal. Such suspension shall not be applied sooner than 15 days following such ruling.
13. A Party shall not invoke the WTO Agreement or any other international agreement to preclude the other Party from taking measures pursuant to this Article, including where those measures consist in the suspension of obligations under this Agreement or a supplementing agreement.
14. For the purposes of assessing whether imposing or maintaining remedial measures on imports of the same product is restricted to what is strictly necessary or proportionate for the purposes of this Article, a Party:
(a) shall take into account countervailing measures applied or maintained in accordance with the requirements of the Agreement on Subsidies and Countervailing Measures, contained in Annex 1A to the WTO Agreement, and pursuant to a fair and transparent process; and
(b) may take into account anti-dumping measures applied or maintained in accordance with the requirements of the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 and pursuant to a fair and transparent process.
15. If the Party against which remedial measures were taken does not submit a request pursuant to paragraph 9 of this Article within the time period laid down in that paragraph, that Party may initiate the arbitration procedure referred to in Article 305 to challenge a remedial measure on the grounds set out in paragraph 9 of this Article without having prior recourse to consultations in accordance with Article 304. An arbitration tribunal shall treat the issue as a case of urgency for the purposes of Article 310.
16. For the purposes of the proceedings under paragraph 9 or 15, in assessing whether a remedial measure is strictly necessary or proportionate, the arbitration tribunal shall pay due regard to the principles set out in paragraphs 5, 6 and 13.

Official text Article 209 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 210

Dispute settlement

What it says

Subject to paragraphs 2 and 3, Part Six (the treaty's general procedure for disputes between the two sides) applies to disputes about this Chapter, except Articles 205 and 206. An arbitration tribunal has no power to decide on an individual State aid measure, including whether it complied with that side's State aid control system, or on whether recovery under Article 207 was correctly applied in an individual case. Part Six applies to Article 209 in the way set out in Article 209 and Article 327.

What it pulls in

Article 205 Article 206 Article 207 Article 209 Article 327

The exact words

1.    Subject to paragraphs 2 and 3 of this Article, Part Six applies to disputes between the Parties concerning the interpretation and application of this Chapter, except for Articles 205 and 206.
2.    An arbitration tribunal shall have no jurisdiction regarding:
(a)   an individual State aid measure, including whether such a measure has complied with the relevant Party's State aid control system; and
(b)   whether the recovery remedy within the meaning of Article 207 has been correctly applied in any individual case.
3.    Part Six shall apply to Article 209 in accordance with that Article and Article 327.

Official text Article 210 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title I · Chapter 3 — Taxation

Article 211

Good governance

What it says

Both sides recognise and commit to implementing the principles of good governance in tax, in particular the global standards on tax transparency and exchange of information, and fair tax competition. They restate their support for the OECD Action Plan on base erosion and profit shifting (BEPS: ways of moving profits or shrinking the tax base to pay less tax) and commit to implementing the OECD minimum standards against BEPS. They "will promote good governance in tax matters", improve international cooperation on tax and help the collection of tax revenues.

The exact words

The Parties recognise and commit to implementing the principles of good governance in the area of taxation, in particular the global standards on tax transparency and exchange of information and fair tax competition. The Parties reiterate their support for the OECD Base Erosion and Profit Shifting ("BEPS") Action Plan and affirm their commitment to implementing the OECD minimum standards against BEPS. The Parties will promote good governance in tax matters, improve international cooperation in the area of taxation and facilitate the collection of tax revenues.

Official text Article 211 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 212

Taxation standards

What it says

Neither side may weaken or reduce the level of protection in its legislation as it stood on 31 December 2020 below the level of the OECD standards and rules agreed by that date, in two areas: (a) exchange of information between tax administrations (on request, spontaneously or automatically) about financial accounts, cross-border tax rulings, country-by-country reports and potential cross-border tax planning arrangements; and (b) rules on interest limitation, controlled foreign companies (rules on profits held in foreign companies a taxpayer controls) and hybrid mismatches (rules on arrangements that use differences between countries' tax laws) (paragraph 1). Nor may either side weaken the level of protection in its legislation as at 31 December 2020 on public country-by-country reporting by credit institutions and investment firms, other than small and non-interconnected investment firms (paragraph 2).

What it pulls in

Article 213 excludes this Chapter from dispute settlement under Part Six (the treaty's general procedure for disputes between the two sides). Article 235 (consultations) covers Article 199(3) and Chapters 4, 5 and 6 of this Title, but not Chapter 3, which contains this Article. Article 289(1) says nothing in Titles I and II of this Part affects rights and obligations under any tax convention, and that a tax convention prevails to the extent of any inconsistency; Article 289(4)(c) defines a tax convention to include "any other international agreement or arrangement relating wholly or mainly to taxation".

Why it matters here

The Article binds both sides ("A Party"). It bars weakening the protection in legislation as at 31 December 2020; paragraph 1 measures that against the OECD standards agreed by that date. It does not mention tax rates. Article 213 excludes this Chapter from dispute settlement under Part Six, and Article 235 does not cover it.

The exact words

1.    A Party shall not weaken or reduce the level of protection provided for in its legislation as at 31 December 2020 below the level provided for by the standards and rules which have been agreed in the OECD as at 31 December 2020, in relation to:
(a)   the exchange of information, whether upon request, spontaneously or automatically, concerning financial accounts, cross-border tax rulings, country-by-country reports between tax administrations, and potential cross- border tax planning arrangements;
(b)   rules on interest limitation, controlled foreign companies and hybrid mismatches.
2.    A Party shall not weaken or reduce the level of protection provided for in its legislation as at 31 December 2020 in respect of public country-by-country reporting by credit institutions and investment firms, other than small and non- interconnected investment firms.

Official text Article 212 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 213

Dispute settlement

What it says

This Chapter (Articles 211 to 213, on taxation) is not subject to dispute settlement under Part Six (the treaty's general procedure for disputes between the two sides).

The exact words

This Chapter shall not be subject to dispute settlement under Part Six.

Official text Article 213 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title I · Chapter 4 — Labour and social standards

Article 214

Definition

What it says

For this Chapter, "labour and social levels of protection" means the levels of protection provided overall in a side's law and standards in each of five areas: (a) fundamental rights at work; (b) occupational health and safety standards; (c) fair working conditions and employment standards; (d) information and consultation rights at company level; or (e) restructuring of undertakings (businesses) (paragraph 1). For the EU, it means the levels that apply to and in, and are common to, all EU countries (paragraph 2). A first footnote says the Chapter does not apply to the sides' law and standards on social security and pensions. A second footnote, placed after "each of the following areas", says: "The levels of protection are the internationally recognised core labour standards as defined in the fundamental ILO conventions referred to in Article 226(2)."

The exact words

1.    For the purposes of this Chapter, "labour and social levels of protection" means the levels of protection provided overall in a Party's law and standards1, in each of the following areas1:
(a)   fundamental rights at work;
(b)   occupational health and safety standards;
(c)   fair working conditions and employment standards;
(d)   information and consultation rights at company level; or
(e)   restructuring of undertakings.
2.    For the Union, "labour and social levels of protection" means labour and social levels of protection that are applicable to and in, and are common to, all Member States.

1 For greater certainty, this Chapter does not apply to the Parties' law and standards relating to social security and pensions.

1 The levels of protection are the internationally recognised core labour standards as defined in the fundamental ILO conventions referred to in Article 226(2).

Official text Article 214 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 215

Non-regression from levels of protection

What it says

Each side keeps the right to set its own policies and priorities in this area, to decide the labour and social levels of protection it thinks appropriate, and to make or change its law and policies consistently with its international commitments, including this Chapter (paragraph 1). A side must not weaken or reduce its labour and social levels of protection below the levels in place at the end of the transition period, in a way that affects trade or investment between the EU and the UK, for Gibraltar; this includes failing to enforce its law and standards effectively (paragraph 2). The Article does not state the date on which the transition period ended. Each side keeps the right to use reasonable discretion and make good-faith ("bona fide") decisions on how it allocates labour enforcement resources "with respect to other labour law determined to have higher priority", provided that this is not inconsistent with its obligations under the Chapter (paragraph 3). The sides "shall continue to strive" to raise their levels of protection (paragraph 4).

What it pulls in

Article 214 defines the levels of protection and limits the EU's to those common to all EU countries. Article 216 sets out the enforcement duties. Article 217 sends disputes on this Chapter to Articles 235 to 237 instead of Part Six (the treaty's general procedure for disputes between the two sides). Article 237 applies Articles 316 and 317 (temporary measures, including suspension of obligations) to disputes on this Chapter.

Why it matters here

Paragraph 2 sets the floor at each side's own levels in place at the end of the transition period; it does not refer to the other side's levels. It covers a weakening or reduction "in a manner affecting trade or investment between the Union and the United Kingdom, in respect of Gibraltar"; the text does not say how that effect is to be shown. Footnotes to Article 214 say that the Chapter does not apply to law and standards on social security and pensions, and that the levels of protection are the core labour standards defined in the fundamental ILO conventions referred to in Article 226(2). Disputes go to Articles 235 to 237 (Article 217).

The exact words

1.    The Parties affirm the right of each Party to set its policies and priorities in the areas covered by this Chapter, to determine the labour and social levels of protection it deems appropriate and to adopt or modify its law and policies in a manner consistent with each Party's international commitments, including those under this Chapter.
2.    A Party shall not weaken or reduce, in a manner affecting trade or investment between the Union and the United Kingdom, in respect of Gibraltar, its labour and social levels of protection below the levels in place at the end of the transition period, including by failing to effectively enforce its law and standards.
3.    The Parties recognise that each Party retains the right to exercise reasonable discretion and to make bona fide decisions regarding the allocation of labour enforcement resources with respect to other labour law determined to have higher priority, provided that the exercise of that discretion, and those decisions, are not inconsistent with its obligations under this Chapter.
4.    The Parties shall continue to strive to increase their respective labour and social levels of protection referred to in this Chapter.

Official text Article 215 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 216

Enforcement

What it says

For enforcement as referred to in Article 215, each side must have and maintain a system of effective domestic enforcement, in particular an effective system of labour inspections in line with its international commitments on working conditions and the protection of workers. It must ensure that administrative and judicial proceedings are available so that public authorities and individuals with standing (the right to bring a case) can bring timely actions against violations of labour law and social standards. It must provide appropriate and effective remedies, including interim relief (a temporary court order while a case is decided), and, where appropriate, apply proportionate and dissuasive sanctions in line with its domestic law. In implementing and enforcing Article 215 at home, each side must respect the role and autonomy of the social partners (unions and employers' organisations) at a domestic level, where relevant, in line with applicable law and practice.

What it pulls in

Article 215

Article 215(2) is the obligation this Article serves, and it already treats failure to enforce as a form of regression. Article 226 adds the ILO commitments on decent work and social dialogue. Disputes go through Articles 217 and 235 to 237.

Why it matters here

The Article places duties on each side: a system of effective domestic enforcement, including labour inspections; administrative and judicial proceedings open to public authorities and to "individuals with standing"; and remedies including interim relief. It does not define who has standing; it refers to each side's international commitments and domestic law for the detail.

The exact words

For the purposes of enforcement as referred to in Article 215, each Party shall have in place and maintain a system for effective domestic enforcement and, in particular, an effective system of labour inspections in accordance with its international commitments relating to working conditions and the protection of workers; ensure that administrative and judicial proceedings are available that allow public authorities and individuals with standing to bring timely actions against violations of labour law and social standards; and provide for appropriate and effective remedies, including interim relief, as well as, where appropriate, applying proportionate and dissuasive sanctions in line with their domestic law. In the domestic implementation and enforcement of Article 215, each Party shall respect the role and autonomy of the social partners at a domestic level, where relevant, in line with applicable law and practice.

Official text Article 216 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 217

Dispute settlement

What it says

The sides must make all efforts, through dialogue, consultation, exchange of information and cooperation, to address any disagreement on how this Chapter (labour and social standards) is applied (paragraph 1). By way of exception to Part Six (the treaty's general procedure for disputes between the two sides), in a dispute between the sides about how this Chapter is applied, the sides must use only ("exclusively") the procedures in Articles 235 (consultations), 236 (a panel of experts) and 237 (paragraph 2).

What it pulls in

Article 235 Article 236 Article 237

The exact words

1.    The Parties shall make all efforts through dialogue, consultation, exchange of information and cooperation to address any disagreement on the application of this Chapter.
2.    By way of derogation from Part Six, in the event of a dispute between the Parties regarding the application of this Chapter, the Parties shall have recourse exclusively to the procedures established under Articles 235, 236 and 237.

Official text Article 217 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title I · Chapter 5 — Environment and climate

Article 218

Definitions

What it says

For this Chapter, "environmental and climate levels of protection" means the levels of protection provided overall in a side's law that have the purpose of protecting the environment and climate, including preventing a danger to human life or health from environmental impacts and fighting climate change, in each of ten areas: (a) access to environmental information; (b) public participation and access to justice in environmental matters; (c) environmental impact assessment and strategic environmental assessment (assessments of the likely effects on the environment of projects, and of plans and programmes); (d) air emissions and air quality; (e) nature and biodiversity conservation; (f) waste management, including port reception facilities (facilities in ports that take waste from ships) where relevant; (g) noise emissions; (h) the protection and preservation of the aquatic and marine environment, including the use of port reception facilities where relevant; (i) preventing, reducing and eliminating risks to human health or the environment arising from the production, use, release or disposal of chemical substances; or (j) climate change, in particular emissions and removal of greenhouse gases, including "the effective carbon pricing systems or equivalent measures to reduce emissions" (paragraph 1). For the EU, the term means the levels that apply to and in, and are common to, all EU countries (paragraph 2). For the UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), it means the levels of protection in Gibraltar domestic law, including international commitments which have been extended to Gibraltar (paragraph 3).

The exact words

1.    For the purposes of this Chapter, "environmental and climate levels of protection" means the levels of protection provided overall in a Party's law which have the purpose of protecting the environment and climate, including the prevention of a danger to human life or health from environmental impacts and fighting against climate change, in each of the following areas:
(a)   access to environmental information;
(b)   public participation and access to justice in environmental matters;
(c)   environmental impact assessment and strategic environmental assessment;
(d)   air emissions and air quality;
(e)   nature and biodiversity conservation;
(f)   waste management, including the port reception facilities where relevant;
(g)   noise emissions;
(h)   the protection and preservation of the aquatic and marine environment, including the use of port reception facilities where relevant;
(i)   the prevention, reduction and elimination of risks to human health or the environment arising from the production, use, release or disposal of chemical substances; or
(j)   climate change in particular emissions and removal of greenhouse gases, including the effective carbon pricing systems or equivalent measures to reduce emissions.
2.    For the Union, "environmental and climate levels of protection" means environmental and climate levels of protection that are applicable to and in, and are common to, all Member States.
3.    For the United Kingdom, in respect of Gibraltar, "environmental and climate levels of protection" means environmental and climate levels of protection in Gibraltar domestic law, including international commitments which have been extended to Gibraltar.

Official text Article 218 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 219

Levels of protection

What it says

Each side keeps the right to set its own policies and priorities in this area, to decide the environmental and climate levels of protection it thinks appropriate, and to make or change its law and policies consistently with its international commitments, including this Chapter (paragraph 1). Each side also keeps the right to use reasonable discretion and make good-faith ("bona fide") decisions on how it allocates environmental enforcement resources "with respect to other environmental law and climate policies determined to have higher priorities", provided that this is not inconsistent with its obligations under the Chapter (paragraph 2). The two obligations that follow are different. The EU "shall not weaken or reduce" its environmental and climate levels of protection below those in place on 31 December 2020, including by failing to enforce its environmental and climate law effectively (paragraph 3). The UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), "shall uphold environmental and climate levels of protection that are equivalent to the levels in place in the Union", including by effectively enforcing environmental and climate law applicable to and in Gibraltar (paragraph 4).

What it pulls in

Article 218 lists the ten areas and, for Gibraltar, counts international commitments extended to Gibraltar. Article 222 sets the enforcement duties. Article 220 sets specific duties on carbon pricing. Disputes go to Articles 235 to 237 (Article 223); Article 237 applies Articles 316 and 317 (temporary measures, including suspension of obligations) to disputes on this Chapter.

Why it matters here

Paragraphs 3 and 4 set different duties. Paragraph 3 ties the EU to the levels in place on 31 December 2020. Paragraph 4 ties the UK, for Gibraltar, to levels "equivalent to the levels in place in the Union". Paragraph 4 gives no date for that comparison; the text does not say whether it means the EU's levels at one fixed time or as they change. Paragraph 4 has no condition about effects on trade or investment of the kind in Article 215(2). On 31 March 2026 the Gibraltar Parliament gave the Control of Trade in Endangered Species (Amendment) Bill 2026 its first, second and third readings and its committee stage. Its long title says it amends the Control of Trade in Endangered Species Act 1998 and the Endangered Species Act 1990 "for the purposes of the implementation of Article 219(4)" (Hansard, 31 March 2026, morning session).

The exact words

1.    The Parties affirm the right of each Party to set its policies and priorities in the areas covered by this Chapter, to determine the environmental and climate levels of protection it deems appropriate, and to adopt or modify its law and policies in a manner consistent with each Party's international commitments, including those under this Chapter.
2.    The Parties recognise that each Party retains the right to exercise reasonable discretion and to make bona fide decisions regarding the allocation of environmental enforcement resources with respect to other environmental law and climate policies determined to have higher priorities, provided that the exercise of that discretion, and those decisions, are not inconsistent with its obligations under this Chapter.
3.    The Union shall not weaken or reduce its environmental and climate levels of protection below the levels in place as at 31 December 2020 including by failing to effectively enforce its environmental and climate law.
4.    The United Kingdom, in respect of Gibraltar, shall uphold environmental and climate levels of protection that are equivalent to the levels in place in the Union, including by effectively enforcing environmental and climate law applicable to and in Gibraltar.

Official text Article 219 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 220

Carbon pricing

What it says

Each side must have an effective system of carbon pricing, or equivalent measures to reduce emissions, in place by the date the treaty enters into force (paragraph 1). The UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), must ensure that the system of carbon pricing or equivalent measures applying in Gibraltar has an equivalent scope and effectiveness to the one in place in the EU at the time the treaty enters into force (paragraph 2). For aviation, the EU's carbon pricing system must cover all flights between the European Economic Area and Gibraltar, and the United Kingdom's must cover all flights between the United Kingdom and Gibraltar (paragraph 3). The EU-UK treaty committee on economy and trade (a joint EU-UK committee set up by the treaty) is to be regularly informed about the effective implementation of paragraphs 1 to 3 (paragraph 4). The UK, for Gibraltar, must review the implementation of its system of carbon pricing or equivalent measures in 2030, and regularly "in the context of progression beyond its current frameworks to reduce emissions" (paragraph 5).

What it pulls in

Article 218(1)(j) lists climate change, including effective carbon pricing systems or equivalent measures, among the areas covered by the levels of protection in Article 219. Article 199(3) records each side's ambition of economy-wide climate neutrality by 2050.

Why it matters here

Paragraph 2 compares Gibraltar's system with the EU's system "at the time of the entry into force of this Agreement", a fixed point in time. The Article does not define "equivalent measures" or say how equivalent scope and effectiveness is to be measured. Paragraph 3 places flights between the European Economic Area and Gibraltar in the EU's carbon pricing and flights between the United Kingdom and Gibraltar in the United Kingdom's. Paragraph 5 sets a review in 2030.

The exact words

1.    Each Party shall have in place an effective system of carbon pricing or equivalent measures to reduce emissions by the date of the entry into force of this Agreement.
2.    The United Kingdom, in respect of Gibraltar, shall ensure that the system of carbon pricing or equivalent measures to reduce emissions applying in Gibraltar shall have an equivalent scope and effectiveness as the one in place in the Union at the time of the entry into force of this Agreement.
3.    As regards aviation, the scope of the Union system of carbon pricing shall cover all flights between the European Economic Area and Gibraltar. The scope of the United Kingdom system of carbon pricing shall cover all flights between the United Kingdom and Gibraltar.
4.    The Specialised Committee on Economy and Trade shall regularly be informed about the effective implementation of paragraphs 1, 2 and 3.
5.    The United Kingdom, in respect of Gibraltar, shall review the implementation of its system of carbon pricing or equivalent measures in 2030 and regularly in the context of progression beyond its current frameworks to reduce emissions.

Official text Article 220 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 221

Environmental and climate principles

What it says

Taking into account that the EU and Gibraltar "share a common biosphere in respect of cross-border pollution", the EU and the UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), commit to respecting the internationally recognised environmental principles to which they have committed. The Article gives as examples the 1992 Rio Declaration on Environment and Development, and the multilateral environmental agreements that apply to the EU and to the United Kingdom and have been extended to Gibraltar, including the UNFCCC (the UN climate change convention) and the Convention on Biological Diversity. It names in particular: (a) integrating environmental protection into policy-making, including through impact assessments; (b) preventive action to avert environmental damage; (c) the precautionary principle referred to in Article 200; (d) that environmental damage should as a priority be rectified at source; and (e) the polluter pays principle.

What it pulls in

Article 200

The exact words

Taking into account the fact that the Union and Gibraltar share a common biosphere in respect of cross-border pollution, the Union and the United Kingdom, in respect of Gibraltar, commit to respecting the internationally recognised environmental principles to which they have committed, such as in the Rio Declaration on Environment and Development, adopted at Rio de Janeiro on 14 June 1992 (the "1992 Rio Declaration on Environment and Development"), and in multilateral environmental agreements which apply in relation to the Union and to the United Kingdom and which have been extended to Gibraltar, including in the UNFCCC and the Convention on Biological Diversity, done at Rio de Janeiro on 5 June 1992 (the "Convention on Biological Diversity"), in particular:
(a)   the principle that environmental protection should be integrated into the making of policies, including through impact assessments;
(b)   the principle of preventative action to avert environmental damage;
(c)   the precautionary principle referred to in Article 200;
(d)   the principle that environmental damage should as a priority be rectified at source; and
(e)   the polluter pays principle.

Official text Article 221 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 222

Enforcement

What it says

For enforcement as referred to in Article 219, each side must, in accordance with its law, ensure that: (a) its domestic authorities that have power to enforce environmental and climate law give due consideration to alleged breaches of that law that come to their attention, and that those authorities have adequate and effective remedies available, "including injunctive relief as well as proportionate and dissuasive sanctions, if appropriate" (injunctive relief is a court order to stop or do something); and (b) individuals and organisations ("natural and legal persons") with a sufficient interest can use domestic administrative or court proceedings to bring actions against breaches of that law and to seek effective remedies, including injunctive relief, and that those proceedings are not prohibitively costly and are conducted in a fair, equitable and transparent way.

What it pulls in

Article 219

The exact words

For the purposes of enforcement as referred to in Article 219, each Party shall, in accordance with its law, ensure that:
(a)   domestic authorities competent to enforce the relevant law with regard to environment and climate give due consideration to alleged violations of such law that come to their attention; those authorities shall have adequate and effective remedies available to them, including injunctive relief as well as proportionate and dissuasive sanctions, if appropriate; and
(b)   domestic administrative or judicial proceedings are available to natural and legal persons with a sufficient interest to bring actions against violations of such law and to seek effective remedies, including injunctive relief, and that the proceedings are not prohibitively costly and are conducted in a fair, equitable and transparent way.

Official text Article 222 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 223

Dispute settlement

What it says

The sides must make all efforts, through dialogue, consultation, exchange of information and cooperation, to address any disagreement on how this Chapter (environment and climate) is applied (paragraph 1). By way of exception to Part Six (the treaty's general procedure for disputes between the two sides), in a dispute between the sides about how this Chapter is applied, the sides must use only ("exclusively") the procedures in Articles 235 (consultations), 236 (a panel of experts) and 237 (paragraph 2).

What it pulls in

Article 235 Article 236 Article 237

The exact words

1.    The Parties shall make all efforts through dialogue, consultation, exchange of information and cooperation to address any disagreement on the application of this Chapter.
2.    By way of derogation from Part Six, in the event of a dispute between the Parties regarding the application of this Chapter, the Parties shall have recourse exclusively to the procedures established under Articles 235, 236 and 237.

Official text Article 223 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title I · Chapter 6 — Other instruments for trade and sustainable development

Article 224

Context and objectives

What it says

The sides recall international texts on sustainable development: Agenda 21, the 1992 Rio Declaration, the 2002 Johannesburg Plan of Implementation, the 2008 ILO Declaration on Social Justice for a Fair Globalization (as amended in 2022), the 2012 "The Future We Want" document and the UN 2030 Agenda for Sustainable Development and its Sustainable Development Goals (paragraph 1). In light of these, the Chapter's objective is to enhance the integration of sustainable development, notably its labour and environmental dimensions, into the two sides' trade and investment relationship, and in this respect to complement the sides' commitments under Chapters 4 and 5 of this Title (paragraph 2).

The exact words

1.    The Parties recall Agenda 21, adopted at Rio de Janeiro on 13 June 1992, and the 1992 Rio Declaration on Environment and Development, the Johannesburg Plan of Implementation of the World Summit on Sustainable Development of 2002, the International Labour Organization ("ILO") Declaration on Social Justice for a Fair Globalization, adopted at Geneva on 10 June 2008 by the International Labour Conference at its 97th Session, as amended in 2022 (the "2008 ILO Declaration on Social Justice for a Fair Globalization"), the Outcome Document of the UN Conference on Sustainable Development of 2012 entitled "The Future We Want", endorsed by the UN General Assembly Resolution 66/288 adopted on 27 July 2012, and the UN 2030 Agenda for Sustainable Development, adopted by the UN General Assembly Resolution 70/1 on 25 September 2015 and its Sustainable Development Goals.
2.    In light of paragraph 1 of this Article, the objective of this Chapter is to enhance the integration of sustainable development, notably its labour and environmental dimensions, in the Parties' trade and investment relationship and in this respect to complement the commitments of the Parties under Chapters 4 and 5 of this Title.

Official text Article 224 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 225

Transparency

What it says

The sides stress the importance of transparency to promote public participation, and of making information public, within this Chapter. In accordance with its laws and regulations and this Chapter, each side must: (a) ensure that any measure of general application pursuing this Chapter's objectives is administered transparently, including by giving the public reasonable opportunities and sufficient time to comment, and by publishing such measures; (b) ensure that the general public has access to relevant environmental information held by or for public authorities, and ensure that this information is actively spread to the public by electronic means; (c) encourage public debate with and among non-State actors (people and organisations outside government) on developing and defining policies that may lead its public authorities to adopt law relevant to this Chapter; for the environment, this includes public participation in projects, plans and programmes; and (d) promote public awareness of its laws and standards relevant to this Chapter, and of enforcement and compliance procedures, by taking steps to further the public's knowledge and understanding; for labour laws and standards, this includes workers, employers and their representatives.

The exact words

The Parties stress the importance of ensuring transparency as a necessary element to promote public participation and of making information public within the context of this Chapter. In accordance with their laws and regulations and the provisions of this Chapter, each Party shall:
(a)   ensure that any measure of general application pursuing the objectives of this Chapter is administered in a transparent manner, including by providing the public with reasonable opportunities and sufficient time to comment, and by publishing such measures;
(b)   ensure that the general public is given access to relevant environmental information held by or for public authorities, as well as ensuring the active dissemination of that information to the general public by electronic means;
(c)   encourage public debate with and among non-State actors as regards the development and definition of policies that may lead to the adoption of law relevant to this Chapter by its public authorities; this includes, in relation to the environment, public participation in projects, plans and programmes; and
(d)   promote public awareness of its laws and standards relevant to this Chapter, as well as enforcement and compliance procedures, by taking steps to further the knowledge and understanding of the public; in relation to labour laws and standards, this includes workers, employers and their representatives.

Official text Article 225 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 226

Multilateral labour standards and agreements

What it says

The sides affirm their commitment to promoting the development of international trade in a way that is conducive to "decent work for all", as expressed in the 2008 ILO Declaration on Social Justice for a Fair Globalization (paragraph 1). In accordance with the ILO Constitution and the 1998 ILO Declaration on Fundamental Principles and Rights at Work (as amended in 2022), each side commits to respecting, promoting and effectively implementing the principles on the fundamental rights as defined in the fundamental ILO conventions: (a) freedom of association and the effective recognition of the right to collective bargaining; (b) the elimination of all forms of forced or compulsory labour; (c) the effective abolition of child labour; (d) the elimination of discrimination in respect of employment and occupation; and (e) a safe and healthy working environment (paragraph 2). Each side commits to effectively implementing all the ILO conventions that the United Kingdom has extended to Gibraltar and the EU countries have respectively ratified (paragraph 3). The sides must make continued and sustained efforts to ratify the fundamental ILO conventions, or in the United Kingdom's case to extend them to Gibraltar, if they have not yet done so (paragraph 4). The sides must exchange information, "regularly and as appropriate", on the situation and progress of the EU countries and of the UK, for Gibraltar, in ratifying ILO conventions or protocols that the ILO classes as up-to-date and other relevant international instruments (paragraph 5). Each side must continue to promote, through its laws and practices, the ILO Decent Work Agenda, other relevant ILO conventions and other international commitments, in particular on: (a) decent working conditions for all, with regard to, among other things, wages and earnings, working hours, maternity leave and other conditions of work; (b) health and safety at work, including preventing occupational injury or illness and compensation in cases of such injury or illness; and (c) non-discrimination in working conditions, including for migrant workers (paragraph 6). Each side must protect and promote social dialogue on labour matters among workers and employers and their organisations, and with relevant government authorities (paragraph 7).

What it pulls in

Article 214(1)(a) makes fundamental rights at work one of the areas of the labour levels of protection in Chapter 4, and a footnote to Article 214 refers to the fundamental ILO conventions in paragraph 2 of this Article. Article 216 requires labour inspections in line with each side's international commitments relating to working conditions and the protection of workers. In matters relating to the multilateral agreements or instruments referred to in Chapters 4, 5 and 6, Article 235(3) requires the sides to take into account available information from the ILO, and Article 236(6) says the panel of experts "should seek information from the ILO" on matters related to multilateral standards or agreements. Under Article 234, disputes on this Chapter go only to Articles 235 and 236 (consultations and a panel of experts); Article 237, which adds Articles 316 and 317, covers Chapters 4 and 5, not this Chapter.

Why it matters here

Paragraph 3 covers the ILO conventions that the United Kingdom has extended to Gibraltar; the treaty does not list which conventions those are. Paragraph 6(c) refers to non-discrimination in working conditions, "including for migrant workers". Disputes on this Article can lead to a panel report under Article 236. Under Article 236(9), if the panel makes recommendations, the respondent side "does not need to follow these recommendations in ensuring conformity with this Agreement".

The exact words

1.    The Parties affirm their commitment to promoting the development of international trade in a way that is conducive to decent work for all, as expressed in the 2008 ILO Declaration on Social Justice for a Fair Globalization.
2.    In accordance with the ILO Constitution and the ILO Declaration on Fundamental Principles and Rights at Work and its Follow-up, adopted at Geneva on 18 June 1998 by the International Labour Conference at its 86th Session, as amended in 2022, each Party commits to respecting, promoting and effectively implementing the principles concerning the fundamental rights, as defined in the fundamental ILO conventions, which are:
(a)   freedom of association and the effective recognition of the right to collective bargaining;
(b)   the elimination of all forms of forced or compulsory labour;
(c)   the effective abolition of child labour;
(d)   the elimination of discrimination in respect of employment and occupation; and
(e)   a safe and healthy working environment.
3.    Each Party commits to effectively implementing all the ILO conventions that the United Kingdom has extended to Gibraltar and the Member States have respectively ratified.
4.    The Parties shall make continued and sustained efforts to ratify, or to extend to Gibraltar in the case of the United Kingdom, the fundamental ILO conventions if they have not yet done so.
5.    The Parties shall exchange information, regularly and as appropriate, on the respective situations and progress of the Member States and of the United Kingdom, in respect of Gibraltar, with regard to the ratification of ILO conventions or protocols classified as up-to-date by the ILO and of other relevant international instruments.
6.    Each Party shall continue to promote, through its laws and practices, the ILO Decent Work Agenda as set out in the 2008 ILO Declaration on Social Justice for a Fair Globalization, as amended in 2022 (the "ILO Decent Work Agenda"), and other relevant ILO conventions, and other international commitments, in particular with regard to:
(a)   decent working conditions for all, with regard to, inter alia, wages and earnings, working hours, maternity leave and other conditions of work;
(b)   health and safety at work, including the prevention of occupational injury or illness and compensation in cases of such injury or illness; and
(c)   non-discrimination in respect of working conditions, including for migrant workers.
7.    Each Party shall protect and promote social dialogue on labour matters among workers and employers, and their respective organisations, and with relevant government authorities.

Official text Article 226 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 227

Multilateral environmental agreements

What it says

The sides recognise the importance of the UN Environment Assembly and of multilateral environmental governance and agreements, and stress the need to make trade and environment policies, rules and measures more mutually supportive (paragraph 1). Each side commits to effectively implementing the multilateral environmental agreements, protocols and amendments to which it is a party. For the UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), this means multilateral environmental agreements which have been extended to Gibraltar or are otherwise reflected in its laws and practices (paragraph 2). The sides reaffirm each side's right to adopt or maintain measures to further the objectives of multilateral environmental agreements to which it is party (paragraph 3).

The exact words

1.    The Parties recognise the importance of the UN Environment Assembly of the UN Environment Programme and of multilateral environmental governance and agreements as a response of the international community to global or regional environmental challenges and stress the need to enhance the mutual supportiveness between trade and environment policies, rules and measures.
2.    In light of paragraph 1, each Party commits to effectively implementing the multilateral environmental agreements, protocols and amendments to which it is a party. In relation to the United Kingdom, in respect of Gibraltar, this means multilateral environmental agreements which have been extended to Gibraltar or are otherwise reflected in its laws and practices.
3.    The Parties reaffirm the right of each Party to adopt or maintain measures to further the objectives of multilateral environmental agreements to which it is party.

Official text Article 227 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 228

Trade and climate change

What it says

The sides recognise the importance of urgent action to combat climate change and its impacts, and the role of trade and investment in that (paragraph 1). In light of this, each side: (a) commits to effectively implementing the UNFCCC (the UN climate change convention) and the Paris Agreement, "of which one principal aim is" strengthening the global response to climate change and holding the increase in global average temperature to well below 2 °C above pre-industrial levels and pursuing efforts to limit it to 1.5 °C; (b) must promote trade and climate policies and measures that support each other, so contributing to the transition to a low greenhouse gas emission, resource-efficient economy and to climate-resilient development; and (c) must facilitate the removal of obstacles to trade and investment of particular relevance for climate change mitigation and adaptation (cutting emissions and adjusting to climate change), such as renewable energy and energy efficient products and services, for instance by addressing tariff and non-tariff barriers or by adopting policy frameworks "conducive to the deployment of the best available solutions" (paragraph 2).

The exact words

1.    The Parties recognise the importance of taking urgent action to combat climate change and its impacts, and the role of trade and investment in pursuing that objective, in line with the UNFCCC, with the purpose and goals of the Paris Agreement and with other multilateral environmental agreements and multilateral instruments in the area of climate change.
2.    In light of paragraph 1, each Party:
(a)   commits to effectively implementing the UNFCCC, and the Paris Agreement of which one principal aim is strengthening the global response to climate change and holding the increase in the global average temperature to well below 2 °C above pre-industrial levels and pursuing efforts to limit the temperature increase to 1,5 °C above pre-industrial levels;
(b)   shall promote the mutual supportiveness of trade and climate policies and measures thereby contributing to the transition to a low greenhouse gas emission, resource-efficient economy and to climate-resilient development; and
(c)   shall facilitate the removal of obstacles to trade and investment of particular relevance for climate change mitigation and adaptation, such as renewable energy, energy efficient products and services, for instance through addressing tariff and non-tariff barriers or through the adoption of policy frameworks conducive to the deployment of the best available solutions.

Official text Article 228 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 229

Trade and biological diversity

What it says

The sides recognise the importance of conserving and sustainably using biological diversity, and the role of trade in that, including by promoting sustainable trade or controlling or restricting trade in endangered species. They do so in line with the relevant multilateral environmental agreements to which they are party, to the extent the United Kingdom has extended such agreements to Gibraltar, and the decisions adopted under them, notably the Convention on Biological Diversity and its protocols and CITES (the treaty on international trade in endangered species of wild animals and plants) (paragraph 1). Each side must: (a) implement effective measures to combat illegal wildlife trade, including with respect to third countries, as appropriate; (b) promote the use of CITES for the conservation and sustainable management of biodiversity, including by adding animal and plant species to the CITES appendices where their conservation status is considered at risk because of international trade; (c) encourage trade in products derived from a sustainable use of biological resources and contributing to the conservation of biodiversity; and (d) continue to take measures to conserve biological diversity when it is subject to pressures linked to trade and investment, including measures to prevent the spread of invasive alien species and measures for the possible eradication of those already present (paragraph 2).

The exact words

1.    The Parties recognise the importance of conserving and sustainably using biological diversity and the role of trade in pursuing these objectives, including by promoting sustainable trade or controlling or restricting trade in endangered species, in line with the relevant multilateral environmental agreements to which they are party and to the extent the United Kingdom has extended such agreements to Gibraltar, and the decisions adopted thereunder, notably the Convention on Biological Diversity and its protocols, and the Convention on International Trade in Endangered Species of Wild Fauna and Flora, done at Washington D.C. on 3 March 1973 ("CITES").
2.    In light of paragraph 1, each Party shall:
(a)   implement effective measures to combat illegal wildlife trade, including with respect to third countries, as appropriate;
(b)   promote the use of CITES as an instrument for conservation and sustainable management of biodiversity, including through the inclusion of animal and plant species in the appendices to CITES where the conservation status of that species is considered at risk because of international trade;
(c)   encourage trade in products derived from a sustainable use of biological resources and contributing to the conservation of biodiversity; and
(d)   continue to take measures to conserve biological diversity when it is subject to pressures linked to trade and investment, including measures to prevent the spread of invasive alien species and measures for the possible eradication of those already present.

Official text Article 229 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 230

Trade and forests

What it says

The sides recognise the importance of conservation and sustainable forest management, and the role of trade in that (paragraph 1). In light of this, and in a manner consistent with its international obligations, each side must: (a) continue to implement measures to combat illegal logging and related trade, including with respect to third countries, as appropriate, and promote trade in legally harvested forest products; and (b) promote the conservation and sustainable management of forests, and trade in and consumption of timber and timber products harvested in accordance with the law of the country of harvest and from sustainably managed forests (paragraph 2).

The exact words

1.    The Parties recognise the importance of conservation and sustainable forest management for providing environmental functions and economic and social opportunities for present and future generations, and the role of trade in pursuing that objective.
2.    In light of paragraph 1 and in a manner consistent with its international obligations, each Party shall:
(a)   continue to implement measures to combat illegal logging and related trade, including with respect to third countries, as appropriate, and to promote trade in legally harvested forest products; and
(b)   promote the conservation and sustainable management of forests and trade and consumption of timber and timber products harvested in accordance with the law of the country of harvest and from sustainably managed forests.

Official text Article 230 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 231

Trade and sustainable management of marine biological resources and aquaculture

What it says

Each side must comply with international law, including by adopting and maintaining effective tools against illegal, unreported and unregulated (IUU) fishing; must adopt measures to keep the products of IUU fishing out of trade; and must cooperate to that end.

The exact words

Each Party shall comply with international law, including adopting and maintaining their respective effective tools to combat Illegal Unreported and Unregulated ("IUU") fishing, and shall adopt measures to exclude the products of IUU fishing from trade flows, and cooperate to that end.

Official text Article 231 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 232

Trade and investment favouring sustainable development

What it says

The sides confirm their commitment to enhancing the contribution of trade and investment to sustainable development in its economic, social and environmental dimensions (paragraph 1). They "shall continue to promote": (a) trade and investment policies that support the four strategic objectives of the ILO Decent Work Agenda, consistent with the 2008 ILO Declaration on Social Justice for a Fair Globalization, including the minimum living wage, health and safety at work and other aspects of working conditions; (b) trade and investment in environmental goods and services, such as renewable energy and energy efficient products and services, including by addressing related non-tariff barriers or by adopting policy frameworks conducive to the deployment of the best available solutions; and (c) trade in goods and services contributing to better social conditions and environmentally sound practices, including those subject to voluntary sustainability assurance schemes such as fair and ethical trade schemes and eco-labels (paragraph 2). The sides recognise the importance of addressing specific sustainable development issues by reviewing, monitoring and assessing the possible economic, social and environmental impacts of possible actions, taking account of the views of stakeholders (paragraph 3).

The exact words

1.    The Parties confirm their commitment to enhancing the contribution of trade and investment to the goal of sustainable development in its economic, social and environmental dimensions.
2.    In light of paragraph 1, the Parties shall continue to promote:
(a)   policies concerning trade and investment that support the four strategic objectives of the ILO Decent Work Agenda, consistent with the 2008 ILO Declaration on Social Justice for a Fair Globalization, including the minimum living wage, health and safety at work, and other aspects related to working conditions;
(b)   trade and investment in environmental goods and services, such as renewable energy and energy efficient products and services, including through addressing related non-tariff barriers or through the adoption of policy frameworks conducive to the deployment of the best available solutions; and
(c)   trade in goods and services contributing to enhanced social conditions and environmentally sound practices, including those subject to voluntary sustainability assurance schemes such as fair and ethical trade schemes and eco-labels.
3.    The Parties recognise the importance of addressing specific sustainable development issues by reviewing, monitoring and assessing the potential economic, social and environmental impacts of possible actions, taking account of the views of stakeholders.

Official text Article 232 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 233

Trade and responsible supply chain management

What it says

The sides recognise the importance of responsible management of supply chains through responsible business conduct and corporate social responsibility, and the role of trade in that (paragraph 1). Each side must: (a) encourage corporate social responsibility and responsible business conduct, including by providing supportive policy frameworks that encourage businesses to take up relevant practices; and (b) support adherence to, and the implementation, follow-up and spreading of, relevant international instruments, such as the OECD Guidelines for Multinational Enterprises, the ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy, the UN Global Compact and the UN Guiding Principles on Business and Human Rights (paragraph 2). The sides recognise the usefulness of international sector-specific guidelines in this area and must encourage joint work on them. For the OECD Due Diligence Guidance for responsible supply chains of minerals from conflict-affected and high-risk areas and its supplements, the sides must also implement measures to promote the uptake of that Guidance (paragraph 3).

The exact words

1.    The Parties recognise the importance of responsible management of supply chains through responsible business conduct and corporate social responsibility practices and the role of trade in pursuing this objective.
2.    In light of paragraph 1, each Party shall:
(a)   encourage corporate social responsibility and responsible business conduct, including by providing supportive policy frameworks that encourage the uptake of relevant practices by businesses; and
(b)   support the adherence, implementation, follow-up and dissemination of relevant international instruments, such as the OECD Guidelines for Multinational Enterprises, adopted by the OECD Council on 27 June 2000, the ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy, adopted by the Governing Body of the ILO at its 204th session in Geneva in November 1977, the UN Global Compact, and the UN Guiding Principles on Business and Human Rights.
3.    The Parties recognise the utility of international sector-specific guidelines in the area of corporate social responsibility and responsible business conduct and shall encourage joint work in this regard. In respect of the OECD Due Diligence Guidance for responsible supply chains of minerals from conflict-affected and high-risk areas and its supplements, the Parties shall also implement measures to promote the uptake of that Guidance.

Official text Article 233 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 234

Dispute settlement

What it says

The sides must make all efforts, through dialogue, consultation, exchange of information and cooperation, to address any disagreement on how this Chapter is applied (paragraph 1). By way of exception to Part Six (the treaty's general procedure for disputes between the two sides), in a dispute between the sides about how this Chapter is applied, the sides must use only ("exclusively") the procedures in Articles 235 (consultations) and 236 (a panel of experts) (paragraph 2). Article 237, which applies Articles 316 and 317 to disputes, covers Chapters 4 and 5, not this Chapter.

What it pulls in

Article 235 Article 236

The exact words

1.    The Parties shall make all efforts through dialogue, consultation, exchange of information and cooperation to address any disagreement on the application of this Chapter.
2.    By way of derogation from Part Six, in the event of a dispute between the Parties regarding the application of this Chapter, the Parties shall have recourse exclusively to the procedures established under Articles 235 and 236.

Official text Article 234 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title I · Chapter 7 — Horizontal and institutional provisions

Article 235

Consultations

What it says

Either side may ask for consultations with the other on any matter arising under Article 199(3) (each side's ambition of economy-wide climate neutrality by 2050) or Chapters 4, 5 and 6 of this Title, by delivering a written request. The request must give the reasons and basis for it, identify the measures at issue and specify the provisions the requesting side considers applicable. Consultations must start promptly and in any event no later than 30 days after the request is delivered, unless the sides agree a longer period (paragraph 1). The sides must enter consultations with the aim of reaching a mutually satisfactory resolution. During consultations, each side must give the other sufficient information in its possession to allow a full examination of the matters raised, and must try ("endeavour") to ensure that staff of its competent authorities with expertise in the matter take part (paragraph 2). In matters relating to Article 199(3), or to the multilateral agreements or instruments referred to in Chapters 4, 5 and 6, the sides must take into account available information from the ILO or from relevant bodies or organisations set up under multilateral environmental agreements. Where relevant, they must jointly seek advice from those organisations or their bodies, or from any other expert or body they consider appropriate (paragraph 3). Any resolution the sides reach must be made available to the public (paragraph 4).

What it pulls in

Article 199

The exact words

1. A Party may request consultations with the other Party regarding any matter arising under Article 199(3) and Chapters 4, 5 and 6 of this Title by delivering a written request to the other Party. The complaining Party shall specify in its written request the reasons and basis for the request, including identification of the measures at issue, specifying the provisions that it considers applicable. Consultations must commence promptly after a Party delivers a request for consultations and in any event not later than 30 days after the date of delivery of the request, unless the Parties agree to a longer period.
2. The Parties shall enter into consultations with the aim of reaching a mutually satisfactory resolution of the matter. During consultations, each Party shall provide the other Party with sufficient information in its possession to allow a full examination of the matters raised. Each Party shall endeavour to ensure the participation of personnel of their competent authorities who have expertise in the matter subject to the consultations.
3. In matters relating to Article 199(3) or to the multilateral agreements or instruments referred to in Chapters 4, 5 and 6 of this Title, the Parties shall take into account available information from the ILO or relevant bodies or organisations established under multilateral environmental agreements. Where relevant, the Parties shall jointly seek advice from such organisations or their bodies, or any other expert or body they deem appropriate.
4. Any resolution reached by the Parties shall be made available to the public.

Official text Article 235 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 236

Panel of experts

What it says

If a matter is not satisfactorily addressed through consultations under Article 235, either side may, after 90 days from receipt of the consultation request, ask in writing for a panel of experts to examine it. The request must identify the measure at issue and explain, clearly enough to present the complaint, how it does not conform with the relevant Chapter or Chapters (paragraph 1). The panel has three panellists (paragraph 2). No later than one year after the treaty enters into force, the Cooperation Council (the joint EU-UK body at the head of the treaty) must set up a list of at least 15 individuals willing and able to serve as panellists. Each side must name at least five, and the sides must also name at least five people who are not nationals of either side, willing and able to chair a panel. The Cooperation Council must keep the list up to date with at least 15 people (paragraph 3). Panellists must have specialised knowledge or expertise in labour or environmental law, other issues in the relevant Chapter or Chapters, or the resolution of disputes under international agreements. They must serve in their individual capacities, must not take instructions from any organisation or government on matters related to the dispute, and must not be affiliated with or take instructions from either side. They may not be members, officials or other servants of the EU institutions, the Government of an EU country, or the Government of the United Kingdom or of Gibraltar (paragraph 4). Paragraph 5 sets the panel's standard terms of reference, which apply unless the sides agree otherwise within five days of the panel being set up. On matters related to multilateral standards or agreements covered in this Title, the panel "should seek information" from the ILO or relevant bodies set up under those agreements (paragraph 6). The panel may request and receive written submissions or other information from people with relevant information or specialised knowledge, and must make it available to each side, which may comment within 20 days of receiving it (paragraphs 7 and 8). The panel issues an interim report and a final report setting out its findings of fact, its determinations, including whether the respondent side has conformed with its obligations under the relevant Chapter or Chapters, and its reasons. The sides share the understanding that if the panel makes recommendations, the respondent side "does not need to follow these recommendations in ensuring conformity with this Agreement" (paragraph 9). The interim report is due within 100 days of the panel being set up, and in no case later than 125 days (paragraph 10). Each side may send the panel a reasoned request to review parts of the interim report within 25 days of its delivery, and the other side may comment within 15 days; if no such request is made in time, the interim report becomes the final report (paragraphs 11 and 12). The final report is due within 175 days of the panel being set up, and in no case later than 195 days (paragraph 13); it must discuss any written requests on the interim report and clearly address the sides' comments (paragraph 14). The sides must make the final report public within 15 days of its delivery (paragraph 15). If the final report finds that a side has not conformed with its obligations, the sides must, within 90 days of its delivery, discuss appropriate measures to be implemented, taking the report into account (paragraph 16). The Cooperation Council monitors the follow-up (paragraph 17). If the sides disagree on whether a measure taken to address the non-conformity exists or is consistent with the relevant provisions, the complaining side may ask the original panel in writing to decide; the panel gives its findings within 45 days of the request (paragraph 18). Except where this Article provides otherwise, Articles 305 and 306 and Articles 318 to 323 apply with the necessary changes ("mutatis mutandis") (paragraph 19).

What it pulls in

Article 235 Article 305 Article 306 Article 318 Article 319 Article 320 Article 321 Article 322 Article 323

Article 235 is the required first step. Articles 305 and 306 and Articles 318 to 323, Part Six rules on arbitration, apply with necessary changes except where this Article provides otherwise. Articles 217, 223 and 234 make this procedure the only route for disputes on Chapters 4, 5 and 6 of this Title; Article 237 adds Articles 316 and 317 for Chapters 4 (labour and social standards) and 5 (environment and climate).

Why it matters here

Under Articles 217, 223 and 234, disputes on labour, environment and the other sustainable development provisions go to consultations and this panel, not to an arbitration tribunal under Part Six. Paragraph 9 says that if the panel makes recommendations, the respondent side "does not need to follow these recommendations in ensuring conformity with this Agreement". Paragraph 4 bars members, officials or other servants of the Government of Gibraltar from serving, as well as those of the EU institutions, EU country governments and the United Kingdom Government. Paragraph 15 requires the sides to make the final report public within 15 days of its delivery. For Chapters 4 and 5, Article 237 adds Articles 316 and 317.

The exact words

1. For any matter that is not satisfactorily addressed through consultations under Article 235, a Party may, after 90 days from the receipt of a request for consultations under that Article, request that a panel of experts be convened to examine that matter, by delivering a written request to the other Party. The request shall identify the measure at issue, specify and explain how that measure does not conform with the provisions of the relevant Chapter or Chapters in a manner sufficient to present the complaint clearly.
2. The panel of experts shall be composed of three panellists.
3. The Cooperation Council shall, no later than one year after the entry into force of this Agreement, establish a list of at least 15 individuals who are willing and able to serve as panellists. Each Party shall name at least five individuals to the list to serve as panellists. The Parties shall also name at least five individuals who are not nationals of either Party and who are willing and able to serve as chairperson of a panel of experts. The Cooperation Council shall ensure that the list is kept up to date and that the number of experts is maintained at a minimum of 15 individuals.
4. The experts proposed as panellists must have specialised knowledge or expertise in labour or environmental law, other issues addressed in the relevant Chapter or Chapters, or in the resolution of disputes arising under international agreements. They must serve in their individual capacities and not take instructions from any organisation or government with regard to matters related to the dispute. They must not be affiliated with or take instructions from either Party. They shall not be persons who are members, officials or other servants of the Union institutions, of the Government of a Member State, or of the Government of the United Kingdom or of Gibraltar.
5. Unless the Parties agree otherwise within five days from the date of establishment of the panel of experts, the terms of reference shall be:
"to examine, in the light of the relevant provisions, the matter referred to in the request for the establishment of the panel of experts, and to deliver a report in accordance with this Article that makes findings on the conformity of the measure with the relevant provisions".
6. In respect of matters related to multilateral standards or agreements covered in this Title, the panel of experts should seek information from the ILO or relevant bodies established under those agreements, including any pertinent available interpretative guidance, findings or decisions adopted by the ILO and those bodies.
7. The panel of experts may request and receive written submissions or any other information from persons with relevant information or specialised knowledge.
8. The panel of experts shall make available such information to each Party, allowing them to submit their comments within 20 days of its receipt.
9. The panel of experts shall issue to the Parties an interim report and a final report setting out the findings of fact, its determinations on the matter including as to whether the respondent Party has conformed with its obligations under the relevant Chapter or Chapters and the rationale behind any findings and determinations that it makes. For greater certainty, the Parties share the understanding that if the Panel makes recommendations in its report, the respondent Party does not need to follow these recommendations in ensuring conformity with this Agreement.
10. The panel of experts shall deliver to the Parties the interim report within 100 days after the date of establishment of the panel of experts. When the panel of experts considers that this deadline cannot be met, the chairperson of the panel of experts shall notify the Parties in writing, stating the reasons for the delay and the date on which the panel of experts plans to deliver its interim report. The panel of experts shall, under no circumstances, deliver its interim report later than 125 days after the date of establishment of the panel of experts.
11. Each Party may deliver to the panel of experts a reasoned request to review particular aspects of the interim report within 25 days of its delivery. A Party may comment on the other Party's request within 15 days of the delivery of the request.
12. After considering those comments, the panel of experts shall prepare the final report. If no request to review particular aspects of the interim report are delivered within the time period referred to in paragraph 11, the interim report shall become the final report of the panel of experts.
13. The panel of experts shall deliver its final report to the Parties within 175 days of the date of establishment of the panel of experts. When the panel of experts considers that this time limit cannot be met, its chairperson shall notify the Parties in writing, stating the reasons for the delay and the date on which the panel of experts plans to deliver its final report. The panel of experts shall, under no circumstances, deliver its final report later than 195 days after the date of establishment of the panel of experts.
14. The final report shall include a discussion of any written request by the Parties on the interim report and clearly address the comments of the Parties.
15. The Parties shall make the final report available to the public within 15 days of its delivery by the panel of experts.
16. If the final report of the panel of experts determines that a Party has not conformed with its obligations under the relevant Chapter or Chapters, the Parties shall, within 90 days of the delivery of the final report, discuss appropriate measures to be implemented taking into account the report of the panel of experts.
17. The Cooperation Council shall monitor the follow-up to the report of the panel of experts.
18. When the Parties disagree on the existence of, or the consistency with, the relevant provisions of any measure taken to address the non-conformity, the complaining Party may deliver a request, which shall be in writing, to the original panel of experts to decide on the matter. The request shall identify any measure at issue and explain how that measure is not in conformity with the relevant provisions in a manner sufficient to present the complaint clearly. The panel of experts shall deliver its findings to the Parties within 45 days of the date of the delivery of the request.
19. Except as otherwise provided for in this Article, Articles 305 and 306 and Articles 318 to 323 shall apply mutatis mutandis.

Official text Article 236 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 237

Panel of experts for non-regression areas

What it says

The Article 236 panel of experts procedure applies to disputes between the sides about the interpretation and application of Chapter 4 (labour and social standards) and Chapter 5 (environment and climate) (paragraph 1). For those disputes, in addition to the provisions listed in Article 236(19), Articles 316 and 317 apply with the necessary changes (paragraph 2). The sides recognise that, where the respondent side (the side the complaint is against) chooses not to take any action to conform with the panel's report and with the treaty, any remedies authorised under Article 316 continue to be available to the complaining side (paragraph 3).

What it pulls in

Article 236 Article 316 Article 317

Article 236 supplies the procedure and the time limits. Articles 316 and 317 are Part Six provisions on temporary measures (temporary compensation or suspension of obligations) and on reviewing measures taken to comply. Articles 217 and 223 send labour and environmental disputes only to Articles 235 to 237; Article 234 refers Chapter 6 disputes to Articles 235 and 236 only.

Why it matters here

For disputes on Chapter 4 (including the Article 215 rule against lowering labour protection) and Chapter 5 (including the Article 219(4) equivalence duty), Articles 316 and 317 apply on top of the Article 236 procedure. Paragraph 3 says remedies authorised under Article 316 continue to be available where the respondent side "chooses not to take any action to conform". The text does not say how that applies where the respondent side takes some action that the complaining side considers not enough; Article 236(18) sends disagreements about measures taken to the original panel. Chapter 3 (taxation, Article 213) and Chapter 6 (Article 234) have no provision like this one.

The exact words

1.    Article 236 shall apply to disputes between the Parties concerning the interpretation and application of Chapters 4 and 5 of this Title.
2.    For the purposes of such disputes, in addition to the Articles listed in Article 236(19), Articles 316 and 317 shall apply mutatis mutandis.
3.    The Parties recognise that, where the respondent Party chooses not to take any action to conform with the report of the panel of experts and with this Agreement, any remedies authorised under Article 316 continue to be available to the complaining Party.

Official text Article 237 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title II — Customs, indirect taxation and trade · Chapter 1 — General principles and objectives

Article 238

Principles and objectives

What it says

The purpose of this Title is to set up the arrangements needed to remove all physical barriers and related procedures between Gibraltar and the EU for goods moving by land, while protecting the integrity of the EU's internal market and both sides' financial interests. The stated purpose covers goods moving by land.

The exact words

The purpose of this Title is to set up the necessary arrangements to remove all physical barriers and related procedures between Gibraltar and the Union for goods moving by land, while protecting the integrity of the Union's internal market and the Parties' financial interests.

Official text Article 238 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 239

Definitions

What it says

For this Title: (a) the "competent authorities of the United Kingdom, in respect of Gibraltar" are His Majesty's Customs Gibraltar or other relevant authorities in Gibraltar; (b) the "competent authorities within the Union" are customs or other relevant authorities of the EU countries or of the EU; (c) "customs clearance formalities" means all procedures, measures and controls to be carried out under EU law to release goods for free circulation (clearing them so they can move freely in the EU) or for another customs procedure. It covers customs formalities, conformity with product rules, requirements and standards, prohibitions and restrictions, sanitary and phytosanitary measures (health rules for food, animals and plants) as provided for in EU law, and any other formalities needed to release goods for free circulation in the EU; (d) a "designated customs post" is one listed in Appendix 1 of Annex 21.

The exact words

For the purposes of this Title, the following definitions apply:
(a)   "competent authorities of the United Kingdom, in respect of Gibraltar" means His Majesty's Customs Gibraltar or other relevant authorities in Gibraltar;
(b)   "competent authorities within the Union" means customs or other relevant authorities of the Member States or of the Union;
(c)   "customs clearance formalities" means all procedures, measures and controls to be carried out for the release for free circulation of goods or for another customs procedure applicable to goods in accordance with Union law. It covers customs formalities, conformity with product rules, requirements and standards, prohibitions and restrictions, sanitary and phytosanitary measures as provided for in Union law, and any other formalities necessary to release goods for free circulation in the Union;
(d)   "designated customs post" means those customs posts listed in Appendix 1 of Annex 21.

Official text Article 239 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title II · Chapter 2 — Customs union

Article 240

Establishment of a customs union

What it says

A customs union between the EU and the UK, for Gibraltar, is established, on the terms set out in this Chapter (Articles 240 to 254).

The exact words

A customs union between the Union and the United Kingdom, in respect of Gibraltar, is hereby established in accordance with the provisions set out under this Chapter.

Official text Article 240 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 241

Customs territories

What it says

The customs territory of the customs union has two parts: the customs territory of the EU, as defined in Article 4 of the Union Customs Code (the EU's main customs regulation), and the customs territory of Gibraltar. The text adds that Gibraltar's customs territory "constitutes a customs territory separate from the customs territory of the United Kingdom".

What it pulls in

The Union Customs Code is Regulation (EU) No 952/2013; Article 268 makes that reference follow future amendments and replacements. Article 245(2) uses the territories defined here for its rule against excessive tax refunds, and Article 266(a) reads references to the EU customs territory as including Gibraltar once the Article 247 decision is in force.

Why it matters here

Point (b) states that Gibraltar's customs territory is separate from the United Kingdom's. Points (a) and (b) together make up the territory of the customs union set up by Article 240. Article 243 bans customs duties, and Article 244 bans quantitative restrictions, between the EU and Gibraltar. Under Article 247(1), the EU law listed in Annex 20 applies in Gibraltar provided that the Cooperation Council adopts the decision described there. Article 241 itself states no start date.

The exact words

The customs territory of the customs union between the Union and the United Kingdom, in respect of Gibraltar, shall comprise:
(a)   the customs territory of the Union, as defined in Article 4 of Regulation (EU) No 952/2013 of the European Parliament and of the Council1 (the "Union Customs Code"); and
(b)   the customs territory of Gibraltar, which constitutes a customs territory separate from the customs territory of the United Kingdom.

1 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ EU L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj).

Official text Article 241 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 242

Free movement of goods within the customs union

What it says

This Chapter applies to: (a) goods produced in the customs territory of the EU or of Gibraltar, including goods obtained wholly or partly from goods that come from outside the customs union and are in free circulation in the EU or in Gibraltar; and (b) goods that come from outside the customs union and are in free circulation in the EU or in Gibraltar (paragraph 1). Goods from outside the customs union are in free circulation (cleared to move freely) in the EU or in Gibraltar if the customs clearance formalities have been fulfilled, any customs duties or charges having equivalent effect that are payable have been levied, and there has been no total or partial drawback (refund) of those duties or charges (paragraph 2). The Chapter also applies to goods obtained or produced in the EU or in Gibraltar using products from outside the customs union that are not in free circulation in either, provided the customs clearance formalities have been completed and any customs duties or charges having equivalent effect payable on those products have been levied (paragraph 3). Annex 19 sets out how to prove that goods meet these conditions (paragraph 4).

The exact words

1.    The provisions of this Chapter shall apply to:
(a)   goods produced in the customs territory of the Union or in the customs territory of Gibraltar, including those obtained wholly or in part from goods which come from countries or territories outside the customs union and are in free circulation in the Union or in Gibraltar; and
(b) goods which come from countries or territories outside the customs union and are in free circulation in the Union or in Gibraltar.
2.    Goods coming from countries or territories outside the customs union shall be considered to be in free circulation in the Union or in Gibraltar if the customs clearance formalities have been fulfilled, and any customs duties or charges having equivalent effect which are payable have been levied, and if there has been no total or partial drawback of such duties or charges in respect of those goods.
3.    The provisions of this Chapter shall also apply to goods obtained or produced in the Union or in Gibraltar in the manufacture of which products from countries or territories outside the customs union that are not in free circulation either in the Union or in Gibraltar were used, provided the customs clearance formalities have been completed and any customs duties or charges having equivalent effect payable on such products from countries or territories outside the customs union have been levied.
4.    The modalities of the proof that the goods satisfy the conditions of this Article are contained in Annex 19.

Official text Article 242 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 243

Prohibition of customs duties

What it says

No customs duties on imports or exports, and no charges having equivalent effect (charges that work like a duty), may be applied between the EU and Gibraltar. The ban extends to "customs duties of a fiscal nature", that is, duties imposed to raise revenue rather than to protect domestic producers.

What it pulls in

Article 244 is the matching ban on quantitative restrictions. The exceptions in Article 252(1) are written as exceptions to Article 244, not to this Article. Article 248 and Annex 24 provide for a transaction tax and an excise duty on goods produced in or imported into Gibraltar until the Article 247(1) decision takes effect.

Why it matters here

The Article sets no transition period and lists no exceptions. It covers duties between the EU and Gibraltar; it does not deal with goods moving between Gibraltar and the United Kingdom, which Article 241(b) treats as separate customs territories. Article 248 separately makes goods produced in or imported into Gibraltar liable to a transaction tax, and some goods to an excise duty, until the Article 247(1) decision takes effect.

The exact words

No customs duties on imports or exports or charges having equivalent effect shall be applied between the Union and Gibraltar. This prohibition shall also apply to customs duties of a fiscal nature.

Official text Article 243 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 244

Prohibition of quantitative restrictions

What it says

Quantitative restrictions on imports or exports (quotas and similar limits on how much may cross) and all measures having equivalent effect are prohibited between the EU and Gibraltar. Article 252(1) sets out the public-interest exceptions to this ban.

The exact words

Quantitative restrictions on imports or exports and all measures having equivalent effect shall be prohibited between the Union and Gibraltar.

Official text Article 244 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 245

Internal taxation

What it says

The EU and the UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), must not impose on each other's goods, directly or indirectly, any taxation that discriminates, directly or indirectly, in favour of similar domestic goods (paragraph 1). Goods moving between the territories in Article 241 cannot be eligible for a refund of domestic charges higher than the charges levied on them directly or indirectly (paragraph 2).

What it pulls in

Article 241

The exact words

1.    The Union and the United Kingdom, in respect of Gibraltar, shall not impose directly or indirectly on goods of each other any taxation discriminating directly or indirectly in favour of similar domestic goods.
2.    Goods moved between the territories referred to in Article 241 shall not be eligible for a refund of domestic charges which is higher than the charges which have been levied directly or indirectly.

Official text Article 245 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 246

Removal of physical barriers

What it says

All physical barriers between Gibraltar and the EU for goods moving between them by land are to be removed. This does not affect ("without prejudice to") Article 252 (exceptions to the ban on quantitative restrictions, and suspension or other measures in the cases it lists), or formalities and the checks and controls that the Parties may carry out to make sure this Title is applied correctly (paragraph 1). Until the Cooperation Council decision under Article 247(1) enters into force, the customs clearance formalities, export formalities and EU levy and duty collection procedures in this Title that refer to the UK, for Gibraltar, are carried out as Article 247(3) provides, that is, under the rules in Annexes 19, 21, 22 and 24 (paragraph 2).

What it pulls in

Article 247 Article 252

Article 247(1) is the Cooperation Council decision that brings the EU law listed in Annex 20 into force in Gibraltar and declares that border control posts and customs offices at the port and airport are established, operate and are controlled as that decision sets out, and that competent authorities within the EU have been designated; Article 247(3) is the interim rule under which goods enter and leave Gibraltar by land, with the sea exceptions in Article 247(4). Article 252 sets out exceptions to Article 244 and lets either side suspend the application of the treaty, or the EU take the measures in Article 252(3), in the cases listed.

Why it matters here

Paragraph 1 applies to goods moving by land. It does not affect Article 252, or formalities, checks and controls the Parties may carry out to ensure this Title is applied correctly. Paragraph 2 and Article 247(3) set an interim stage that lasts until the Cooperation Council decision under Article 247(1) enters into force. Article 247 sets no date by which that decision must be adopted.

The exact words

1.    All physical barriers present between Gibraltar and the Union for goods moving between them by land shall be removed, without prejudice to Article 252 or to formalities required and checks and controls that may be carried out by the Parties to ensure the correct application of this Title.
2.    Until the entry into force of the decision referred to in Article 247(1), customs clearance formalities, export formalities, and Union levy and duty collection procedures provided for in this Title that refer to the United Kingdom, in respect of Gibraltar, shall be carried out, as provided for in Article 247(3).

Official text Article 246 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 247

Imports into and exports from Gibraltar

What it says

The EU law listed in Annex 20 is to apply to the UK, for Gibraltar, and in Gibraltar, provided that the Cooperation Council (the joint EU-UK body at the head of the treaty) adopts a decision that (a) sets the date from which it applies and (b) declares that border control posts and customs offices have been established at the port and airport, operate and are controlled as that decision specifies, and that competent authorities within the EU have been designated (paragraph 1). The Council may amend the Annex 20 list when it adopts the decision (paragraph 2). Until the decision enters into force, goods other than travellers' personal luggage (Annex 23) are to be brought into and exported from Gibraltar "only by land", under Annexes 19, 21, 22 and 24 (paragraph 3), with two exceptions: EU goods may also be brought in by sea, and goods may also be moved by sea from Gibraltar to third countries, under the Annex rules listed (paragraph 4). Until the decision enters into force, Gibraltar "shall be regarded as a third territory" (a territory outside the EU) under EU customs, indirect tax and trade-related law (paragraph 5). The decision must set out joint actions and controls, customs and administrative cooperation and other rules needed for correct application (paragraph 6). When adopting it, the Council must also consider how border formalities, controls and checks at Gibraltar's border posts or customs offices, including risk analysis and controls after release, are to be carried out to protect the EU internal market (paragraph 7).

What it pulls in

The numbers 4, 5, 7 and 8 in paragraph 4 are not Articles of this treaty: they are Articles of Annexes 19 and 21, which govern the two sea exceptions in paragraph 4. Annex 20 is the list of EU law that is to apply after the decision; Annex 23 covers travellers' luggage; Annexes 19, 21, 22 and 24 contain the interim rules. Articles 246, 248, 250, 266 and 267 refer to the paragraph 1 decision.

Why it matters here

Until the Cooperation Council decision under paragraph 1 enters into force, paragraph 5 treats Gibraltar as a third territory under EU customs, indirect taxation and trade-related law, and paragraphs 3 and 4 limit how goods enter and leave Gibraltar. Article 247 sets no date by which the decision must be adopted. The decision itself must declare that border control posts and customs offices at the port and airport "operate and are controlled" as the decision sets out.

The exact words

1.    The provisions of Union law listed in Annex 20 shall apply to the United Kingdom, in respect of Gibraltar, and in Gibraltar, provided that the Cooperation Council adopts a decision:
(a)   specifying the date as from which the provisions of Union law listed in Annex 20 apply to the United Kingdom, in respect of Gibraltar, and in Gibraltar; and
(b)   declaring that border control posts and customs offices have been established in the port and airport and that they operate and are controlled in accordance with modalities and procedures set out in that decision and that competent authorities within the Union have been designated.
2.    When adopting the decision referred to in paragraph 1, the Cooperation Council may amend the list of provisions of Union law in Annex 20.
3.    Until the entry into force of the decision referred to in paragraph 1, and without prejudice to paragraph 4, goods other than those carried by travellers in their personal luggage in accordance with Annex 23 shall be brought into Gibraltar and be exported from Gibraltar only by land and in accordance with the rules laid down in Annexes 19, 21, 22 and 24.
4.    By derogation from paragraph 3:
(a)   Union goods may also be brought into Gibraltar by sea in accordance with the rules laid down in Article 4 of Annex 19, Article 7 of Annex 21, and in Annexes 22 and 24; and
(b)   goods may also be moved by sea from Gibraltar to third countries in accordance with the rules laid down in Article 5 of Annex 19, Articles 7 and 8 of Annex 21 and in Annexes 22 and 24.
5.    Until the entry into force of the decision referred to in paragraph 1, Gibraltar shall be regarded as a third territory under Union customs, indirect taxation and trade-related law.
6.     The decision referred to in paragraph 1 shall lay down arrangements for joint actions and controls, as well as customs cooperation and administrative cooperation between the competent authorities of the United Kingdom, in respect of Gibraltar, and the competent authorities within the Union as well as any other rules or procedures necessary to ensure the correct application of the provisions of Union law listed in Annex 20 to the United Kingdom, in respect of Gibraltar, and in Gibraltar, the correct application of this Title, and the correct application of that decision.
7.     When adopting the decision referred to in paragraph 1, the Cooperation Council shall also consider the manner in which any border formalities and any relevant border controls and checks at the border posts or customs offices in Gibraltar, including the performance of risk analysis and post release controls, shall be carried out in order to protect the proper functioning of the Union's internal market.

Official text Article 247 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 248

Indirect taxation

What it says

Until the Article 247(1) decision enters into force, paragraphs 2 to 4 apply: goods produced in or imported into Gibraltar are liable to a transaction tax; goods liable to excise duties under EU law ("harmonised excise duties") imported into or produced in Gibraltar are also liable to an excise duty in Gibraltar; and both are levied under Annex 24. Separately, an independent consultative body, set up by the UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), and the Kingdom of Spain under Terms of Reference agreed on 24 June 2026, must: (a) advise at any time, at the Parties' request, based on its ongoing assessment of the relevant market conditions in Gibraltar and the contiguous frontier zone, whether the conditions in Article 249(1)(a), (b) and (c) are met; and (b) assess and advise each year on the effect of the transaction tax rates (including reduced and super reduced rates) and excise duty rates applied in Gibraltar on the level of competition and on "any significant actual distortions in trade" between Gibraltar and the contiguous frontier zone (defined in Article 3 as the municipalities of the Mancomunidad de Municipios del Campo de Gibraltar in Spain) (paragraph 5). If that body establishes a distortion within the meaning of paragraph 5, the UK, for Gibraltar, "shall adjust the indirect taxation rates" to be applied in Gibraltar to a level deemed appropriate according to the body's recommendations to avoid such distortions, within the limits in Articles 2 and 6 of Annex 24 (paragraph 6).

What it pulls in

Article 247 Article 249

Article 249 sets out a safeguard procedure the EU may use if the UK, for Gibraltar, does not comply with paragraph 6; under it, and subject to its conditions, the EU may levy VAT and excise when opening the transit procedure for goods destined for Gibraltar. Annex 24 sets the transaction tax and excise rules and, in its Articles 2 and 6, the limits within which any adjustment must fall (Articles of Annex 24, not Articles of this treaty). Article 251 gives Gibraltar's competent authorities access to transit IT systems for applying this Article.

Why it matters here

Paragraph 6 uses "shall adjust": if the body establishes a distortion within the meaning of paragraph 5, the UK, for Gibraltar, must adjust the rates to the level the body's recommendations deem appropriate, within the limits in Articles 2 and 6 of Annex 24. Paragraph 5(b) measures distortions in trade between Gibraltar and the contiguous frontier zone, not the EU as a whole. The Terms of Reference agreed on 24 June 2026, which govern the body, are not part of this Article's text.

The exact words

1. Until the entry into force of the decision referred to in Article 247(1), paragraphs 2, 3 and 4 of this Article shall apply.
2. Goods produced in or imported into Gibraltar shall be liable to a transaction tax.
3. Goods liable to excise duties under Union law ("harmonised excise duties") imported into or produced in Gibraltar shall also be liable to an excise duty in Gibraltar.
4. The transaction tax and the excise duty shall be levied in accordance with the provisions laid down in Annex 24.
5. An independent consultative body, established by the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain pursuant to the Terms of Reference for the independent consultative body agreed on 24 June 2026, shall:
(a) advise at any time, at the request of the Parties, based on its ongoing assessment of the relevant market conditions in Gibraltar and the contiguous frontier zone whether the conditions under points (a), (b) and (c) of Article 249(1) are met; and
(b) assess and advise annually on the impact of the transaction tax rates, including reduced and super reduced rates, and excise duty rates applied in Gibraltar on the level of competition and any significant actual distortions in trade between Gibraltar and the contiguous frontier zone.
6. Should any distortion within the meaning of paragraph 5 of this Article be established by the independent consultative body referred to in that paragraph, the United Kingdom, in respect of Gibraltar, shall adjust the indirect taxation rates to be applied in Gibraltar to a level deemed appropriate according to the recommendations of that independent consultative body to avoid such distortions and within the limits set out in Articles 2 and 6 of Annex 24.

Official text Article 248 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 249

Safeguard procedure

What it says

The EU may use this safeguard procedure if the UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), does not comply with its duty under Article 248(6) to adjust its rates, within the limits the treaty sets for those rates, and "if considered appropriate by the Union". Where the duty relates to advice under Article 248(5)(a), four conditions must also be met: (a) significant distortions in trade between Gibraltar and the EU are occurring for the good or category of goods concerned; (b) they are linked to differences between the transaction tax and excise duties charged by the UK, for Gibraltar, and the VAT and excise duties charged by the Kingdom of Spain on the same good or category of goods; (c) they have existed for at least 30 days; and (d) the EU has "objective, compelling and verifiable information" to support a finding that (a), (b) and (c) are met (paragraph 1). Where the duty relates to the annual assessment under Article 248(5)(b), paragraph 2 lists no further conditions. The EU must notify the UK, for Gibraltar, in full of the information in point (d), with details of the body's relevant recommendation and of the good or category of goods (including, where relevant, brand or make and model), and must enter into immediate consultations (paragraph 3). If no mutually acceptable solution is reached after 10 working days of consultations, the EU may, for up to 30 days, levy the VAT and excise applicable to the goods identified, at the rate of the EU country of the designated customs post, when the transit procedure is opened for such goods destined for Gibraltar under Annexes 19 and 21 (paragraph 4). Subject to paragraph 6, the period may be extended by a further 30 days if the conditions in paragraphs 1 and 2 persist (paragraph 5). The EU must give at least four working days' notice of an extension, with the full supporting information (paragraph 6). Extensions may be repeated until the paragraph 1 conditions are no longer met, an alternative agreed solution is reached, or the arbitration in paragraph 8 ends (paragraph 7). If the UK, for Gibraltar, starts arbitration under Article 305 to challenge an act of the EU under this Article, the tribunal treats it as urgent under Article 310 (paragraph 8). While the EU levies VAT and excise, the provisions requiring the UK, for Gibraltar, to levy transaction tax and excise duties on those goods do not apply (paragraph 9). Article 6(1), under which formal communications and decisions to be notified, made by or addressed to the Gibraltar competent authorities are sent through the United Kingdom's Foreign, Commonwealth and Development Office (FCDO) or another United Kingdom body the United Kingdom Government appoints, does not apply to communications under this Article (paragraph 10). The EU country concerned keeps the VAT and excise duties it collects (paragraph 11).

What it pulls in

Article 6 Article 248 Article 305 Article 310

Article 248(5) and (6) supply the trigger: the independent consultative body's advice and the duty to adjust rates. Articles 305 and 310 are the Part Six provisions on starting arbitration and on urgent cases. Article 6(1) is disapplied by paragraph 10; this Article does not say which channel is used instead. Annexes 19 and 21 govern the transit procedure at which the levy is applied.

Why it matters here

Paragraphs 1 and 2 make the procedure available where the UK, for Gibraltar, has not complied with Article 248(6), and "if considered appropriate by the Union". Paragraph 1 adds four conditions for the case under Article 248(5)(a); paragraph 2 adds none for the case under Article 248(5)(b). Each levy period is up to 30 days (paragraph 4); paragraph 7 allows extensions to be repeated and sets no maximum number. Under paragraph 9, during the levy the provisions requiring Gibraltar's transaction tax and excise duty on those goods do not apply. Under paragraph 11, the EU country concerned keeps the VAT and excise it collects.

The exact words

1. The Union may use the safeguard procedure provided for in this Article should the United Kingdom, in respect of Gibraltar, not comply with its obligation under Article 248(6) in relation to point (a) of Article 248(5) and if considered appropriate by the Union, if the following conditions are met:
(a) significant distortions in trade between Gibraltar and the Union are occurring in respect of the good or category of goods concerned;
(b) the distortions referred to in point (a) are linked to differences in the levels of transaction tax and excise duties charged on that good by the United Kingdom, in respect of Gibraltar, compared to the rates of VAT and excise duties charged by the Kingdom of Spain on the same good or category of goods;
(c) the distortions referred to in point (a) have existed for a period of at least 30 days; and
(d) the Union has objective, compelling and verifiable information to support a finding that the conditions set out in points (a), (b) and (c) are met.
2. The Union may use the safeguard procedure of this Article should the United Kingdom, in respect of Gibraltar, not comply with its obligation under Article 248(6) in relation to point (b) of Article 248(5) and if considered appropriate by the Union.
3. The Union shall notify the United Kingdom, in respect of Gibraltar, in full of the information referred to in point (d) of paragraph 1 of this Article and shall enter into immediate consultations with the United Kingdom, in respect of Gibraltar, with a view to reaching a mutually acceptable solution. The notification must provide details of the relevant recommendation of the independent consultative body referred to in Article 248(5), the specific good or category of goods in respect of which the finding has been made, including, where relevant, the brand or make and the model.
4. If, after 10 working days of the consultations commencing, a mutually acceptable solution is not reached, the Union may, for a period not longer than 30 days, levy the VAT and excise applicable to the specific good or category of goods identified in the notification when opening the transit procedure for any such goods in accordance with Annexes 19 and 21 when they are destined for Gibraltar. The rate of VAT and excise applied shall be that applicable in the Member State of the designated customs post responsible for opening the transit movement in accordance with this Agreement.
5. Subject to paragraph 6, the 30-day period referred to in paragraph 4 may be extended by a further period of 30 days if the conditions set out in paragraphs 1 and 2 persist.
6. The Union shall notify the United Kingdom, in respect of Gibraltar, that it intends to extend the 30-day period referred to in paragraph 4, pursuant to paragraph 5, not less than four working days before such extension takes effect. The information referred to in point (d) of paragraph 1 supporting a finding that the conditions set out in points (a), (b) and (c) of paragraph 1 continue to be met or that the situation referred to in paragraph 1 persists, shall be provided in full to the United Kingdom, in respect of Gibraltar, with that notification.
7. The processes set out in paragraphs 5 and 6 may be repeated until such time as the conditions set out in paragraph 1 are no longer met, an alternative mutually agreed solution has been reached, or until the conclusion of the arbitration process referred to in paragraph 8.
8. If the United Kingdom, in respect of Gibraltar, initiates the arbitration procedure referred to in Article 305 to challenge any act by the Union under this Article, the arbitration tribunal shall treat the issue as a case of urgency for the purposes of Article 310.
9. During any period that the Union levies VAT and excise on goods pursuant to this Article, the provisions of this Agreement requiring the United Kingdom, in respect of Gibraltar, to levy transaction tax and excise duties on those goods shall not apply.
10. Article 6(1) shall not apply to communications made under this Article.
11. Amounts of VAT and excise duties collected by the Member State concerned shall be kept by that Member State.

Official text Article 249 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 250

Cooperation and mutual administrative assistance

What it says

Until the Article 247(1) decision enters into force, paragraphs 2 to 8 apply. The Parties must cooperate on customs and indirect tax, including by: exchanging information rapidly and securely to apply customs and tax law properly and to prevent and fight customs and tax fraud, smuggling (in particular of goods subject to excise or other indirect taxes, such as tobacco products), drug trafficking, trafficking in firearms and explosives precursors, related cash movements, money laundering and terrorist financing, and illegal waste trafficking (these exchanges may be automated and systematic and may include import and export declaration data); coordinating customs and tax controls; cooperating on movements of goods subject to customs and tax controls; and other measures for secure and lawful trade, including on authorised economic operators (paragraph 2). Their competent authorities must give each other mutual administrative assistance in customs matters under the Protocol on mutual administrative assistance in customs matters (paragraph 3), and cooperate on compliance with VAT, transaction tax and excise law and on recovering tax and duty claims under the Protocol on administrative cooperation and combatting fraud in VAT and excise (paragraph 4). Exchanges of information under this Chapter are subject to the confidentiality rules in Article PCUST.12 of the customs Protocol, with the necessary changes, and to the confidentiality rules in the law of the EU and of the UK, for Gibraltar (paragraph 5). The authorities may also cooperate and exchange information on non-food product safety and compliance (paragraph 6). Each side must notify its competent authorities for this cooperation (paragraph 7). Article 6(1), under which formal communications and decisions to be notified, made by or addressed to the Gibraltar competent authorities are sent through the United Kingdom's Foreign, Commonwealth and Development Office (FCDO) or another United Kingdom body the United Kingdom Government appoints, applies only to "exchanges of periodic compiled data and information" under this Article (paragraph 8).

What it pulls in

Article 6 Article 247

Two Protocols to the treaty contain the detailed rules: the Protocol on mutual administrative assistance in customs matters (whose Article PCUST.12 sets the confidentiality rules) and the Protocol on administrative cooperation and combatting fraud in VAT and excise and on recovery of tax claims. Paragraph 8 limits Article 6(1) to exchanges of periodic compiled data and information. Article 254(1)(a) lets the EU-UK treaty committee on economy and trade adopt measures to make this Article effective.

Why it matters here

Paragraph 2(a) allows exchanges that "may take place in an automated and systematic way" and may include import and export declaration data on trade between the Parties. Paragraph 5 makes exchanges subject to the confidentiality rules in Article PCUST.12 of the customs Protocol and to each side's confidentiality law. Paragraph 8 applies the FCDO route in Article 6(1) only to periodic compiled data and information; the Article does not say which channel is used for other exchanges. Under paragraph 1, these paragraphs apply until the Article 247(1) decision enters into force.

The exact words

1. Until the entry into force of the decision referred to in Article 247(1), paragraphs 2 to 8 of this Article shall apply.
2. The Parties shall cooperate in the area of customs and indirect taxation, including by:
(a) communicating and exchanging information in a rapid and secure way to ensure the proper application of customs and tax legislation and to prevent and combat customs and tax fraud, smuggling, in particular of products subject to excise duties or any other indirect taxes, such as tobacco products, drug trafficking, trafficking in firearms and explosives precursors, including cash movements and money laundering and terrorist financing in relation thereto, and illegal waste trafficking. Such exchanges may take place in an automated and systematic way and may include import and export declaration data on trade between the Parties;
(b) coordinating customs and tax controls;
(c) cooperation relating to the movement of goods that are subject to customs and tax controls; and
(d) adopting other measures to facilitate and promote secure and licit trade, including with respect to authorised economic operators and collaborating on special forms of cooperation provided for by Union law or agreed between the Parties.
3. The competent authorities within the Union and the competent authorities of the United Kingdom, in respect of Gibraltar, shall provide each other with mutual administrative assistance in customs matters in accordance with the Protocol on mutual administrative assistance in customs matters.
4. The competent authorities within the Union and the competent authorities of the United Kingdom, in respect of Gibraltar, shall cooperate with each other to ensure compliance with legislation relating to VAT, transaction tax and excise duties and in recovering claims relating to taxes and duties in accordance with the Protocol on administrative cooperation and combatting fraud in the field of value added tax and excise duty and on mutual assistance for the recovery of claims relating to taxes and duties.
5. Any exchange of information between the competent authorities within the Union and the competent authorities of the United Kingdom, in respect of Gibraltar, in accordance with this Chapter shall be subject to the requirements of confidentiality and protection of information set out in Article PCUST.12 of the Protocol on mutual administrative assistance in customs matters, mutatis mutandis, as well as to any confidentiality requirements set out in the law of the Union and of the United Kingdom, in respect of Gibraltar.
6. The competent authorities within the Union and the competent authorities of the United Kingdom, in respect of Gibraltar, may cooperate and exchange information in the area of non-food product safety and compliance.
7. The Union and the United Kingdom, in respect of Gibraltar, shall notify their respective competent authorities to carry out the cooperation and mutual administrative assistance on customs and indirect taxes provided for in this Article.
8. Article 6(1) shall only apply to exchanges of periodic compiled data and information under this Article.

Official text Article 250 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 251

Access to IT systems

What it says

For applying Articles 242 (free circulation), 245 (internal taxation), 247 (imports and exports) and 248 (indirect taxation), the competent authorities of the UK, for Gibraltar (His Majesty's Customs Gibraltar or other relevant authorities in Gibraltar, under Article 239), are to have access to the European transit and proof-of-EU-status IT system, or to the specific transit system of Annexes 19 and 21, "through the IT system of the Kingdom of Spain" (paragraph 1). Competent authorities within the EU are to have "real time and continuous access" to any relevant IT systems used by Gibraltar's competent authorities for applying this Title (paragraph 2). Administrative arrangements between the UK, for Gibraltar, and the Kingdom of Spain are to set the practical details for both (paragraph 3).

What it pulls in

Article 242 Article 245 Article 247 Article 248

Articles 242, 245, 247 and 248 deal with goods in free circulation, internal taxation, the import and export of goods, and the transaction tax and excise duty. Article 252(2)(b) lists, as a case for suspension or other measures, lack of cooperation to address irregularities, fraud or diversion of trade, "including as regards the full access of the competent authorities within the Union in accordance with Article 251". Article 254(1)(b) gives the EU-UK treaty committee on economy and trade power to lay down provisions needed for applying this Article. Article 336(2) allows the sides to agree to apply the treaty provisionally (before it formally enters into force), provided that before that date they have notified each other that the administrative arrangements in Article 251, among others, are in effect and fully implemented. Article 336(5) says named Titles stop applying if those arrangements are suspended or terminated.

Why it matters here

Paragraph 1 routes access by Gibraltar's competent authorities "through the IT system of the Kingdom of Spain". Paragraph 2 gives competent authorities within the EU "real time and continuous access" to relevant IT systems used by Gibraltar's competent authorities. Under Article 336(5), Title II of Part Three (customs, indirect taxation and trade), among other Titles, ceases to apply from the day the administrative arrangements referred to in Articles 29, 33, 38, 55, 56, 251, 260 and 265 and in the Protocol on Social Security Coordination are suspended or terminated, and applies again when the suspension is lifted or new arrangements are concluded.

The exact words

1.    For the purposes of the application of Articles 242, 245, 247 and 248, the competent authorities of the United Kingdom, in respect of Gibraltar, shall have access to the European transit and proof of Union status IT system or to the specific transit system of Annexes 19 and 21 through the IT system of the Kingdom of Spain.
2.    The competent authorities within the Union shall have real time and continuous access to any relevant IT systems used by the competent authorities of the United Kingdom, in respect of Gibraltar, for the application of this Title.
3.    Administrative arrangements between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall set out the practical modalities for the application of paragraphs 1 and 2.

Official text Article 251 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 252

Exceptions and safeguards

What it says

The Article 244 ban on quantitative restrictions does not prevent prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security; the protection of the health and life of humans, animals or plants; the protection of national treasures of artistic, historic or archaeological value; or the protection of industrial and commercial property. But they must not be "a means of arbitrary discrimination or a disguised restriction on trade" between the EU and the UK, for Gibraltar (paragraph 1). Separately, and without affecting Article 334 (termination of the treaty), the EU or the UK, for Gibraltar (the treaty's term for the United Kingdom acting for Gibraltar), may suspend the application of the treaty, or take the paragraph 3 measures, in four cases: (a) insufficient or defective application of this Title, or of Article 19(1) as far as it relates to EU law made applicable under the Article 247(1) decision; (b) lack of cooperation by the competent authorities within the EU or of the UK, for Gibraltar, to address irregularities, fraud or diversion of trade, including as regards the full access of EU competent authorities under Article 251; (c) objective, compelling and verifiable information that systematic and large-scale breaches or circumventions of customs law have been committed; or (d) errors, maladministration or abuses committed by the EU or by the UK, for Gibraltar (paragraph 2). The paragraph 3 measures are measures the EU may take: increase the collection cost in Article 3 of Annex 21 or suspend reimbursement of the duties collected; or levy the VAT and excise duties of the EU country of the designated customs post when the transit procedure is opened for goods destined for Gibraltar under Annexes 19 and 21 (paragraph 3). A side that intends to act under paragraph 2 must notify the Cooperation Council (the joint EU-UK body at the head of the treaty) and be ready to consult there on request; if no mutually acceptable solution is agreed within three months of notification, it may decide to act unilaterally (paragraph 4). It must then notify the other side of its decision, its reasons and the period of the measure, which may be no longer than three months. The period may be renewed by the same procedure if the paragraph 2 conditions persist when it ends. Any unilateral measure is the subject of regular consultations in the Cooperation Council from the date it applies, with a view to ending it early if the side applying it decides it is no longer necessary. Either side may at any time ask the Cooperation Council to review a measure (paragraph 5).

What it pulls in

Article 19 Article 244 Article 247 Article 251 Article 334

Article 334 (termination of the treaty by written notice) is not affected. Article 19(1) concerns EU law the UK, for Gibraltar, must have in its domestic law and apply. Article 244 is the ban on quantitative restrictions that paragraph 1 qualifies. Articles 247 and 251 are referred to in two of the cases in paragraph 2. Article 3 of Annex 21 sets the collection cost the EU may raise (an Article of Annex 21, not Article 3 of this treaty). Annexes 19 and 21 govern the transit procedure at which VAT and excise would be levied.

Why it matters here

Paragraph 2 allows either the EU or the UK, for Gibraltar, to suspend the application of the treaty. The measures in paragraph 3 are measures the EU may take; paragraph 3 lists none for the UK, for Gibraltar. Paragraph 2(d) does not define "errors, maladministration or abuses" or set a level of seriousness. Under paragraph 4, unilateral action follows notice to the Cooperation Council and may be decided if no agreed solution is reached within three months of notification; under paragraph 5, each measure is limited to three months, renewable if the paragraph 2 conditions persist. Paragraph 1 lists grounds on which prohibitions or restrictions may still be applied despite Article 244.

The exact words

1.    The provisions of Article 244 shall not preclude the application of prohibitions or restrictions on the import or export of goods, or to goods in transit, justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants; the protection of national treasures possessing artistic, historic or archaeological value; or the protection of industrial and commercial property. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Union and the United Kingdom, in respect of Gibraltar.
2.    Without prejudice to Article 334, the Union or the United Kingdom, in respect of Gibraltar, may suspend the application of this Agreement or take the measures set out in paragraph 3 in the case of:
(a)   insufficient or defective application of the provisions of this Title, or of paragraph 1 of Article 19 insofar as the latter relates to acts of Union law made applicable to the United Kingdom, in respect of Gibraltar, and in Gibraltar by the decision referred to in Article 247(1);
(b)   lack of cooperation by the competent authorities within the Union or by the competent authorities of the United Kingdom, in respect of Gibraltar, to address irregularities, fraud or diversion of trade, including as regards the full access of the competent authorities within the Union in accordance with Article 251;
(c)   objective, compelling and verifiable information that systematic and large- scale breaches or circumventions of customs legislation have been committed; or
(d)   errors, maladministration or abuses committed by the Union or by the United Kingdom, in respect of Gibraltar.
3.    In the cases referred to in paragraph 2:
(a)   the Union may increase the collection cost referred to in Article 3 of Annex 21 or suspend the reimbursement of the duties collected; and
(b)   the Union may levy the VAT and excise duties applicable in the Member State of the designated customs post when opening the transit procedure for the goods destined for Gibraltar in accordance with Annexes 19 and 21.
4.    If the Union or the United Kingdom, in respect of Gibraltar, intends to act pursuant to paragraph 2, it shall notify the Cooperation Council and be ready to enter into consultations upon request within the Cooperation Council with a view to reaching a mutually acceptable solution. If the Union and the United Kingdom, in respect of Gibraltar, fail to agree on a mutually acceptable solution within three months after the date of notification, the Union or the United Kingdom, in respect of Gibraltar, may decide to act pursuant to paragraph 2 unilaterally.
5.    Where a Party intends to take a measure pursuant to paragraph 4, the following provisions shall apply:
(a)   that Party shall notify the other Party about its decision specifying the reason to take the measure and the period of application of the unilateral measure, which shall be no longer than three months;
(b)   the period for the application of the unilateral measure may be renewed following the same procedure, should the conditions under paragraph 2 persist at the expiry of the period set out in the notice referred to in point (a);
(c)   any unilateral measure under this Article shall be the subject of regular consultations in the Cooperation Council from the date of application of the measure, with a view to ending the measure concerned before the expiry of the period set out in the notice referred to in point (a) in the event that the Party applying the measure decides the measure is no longer necessary; and
(d)   the Parties may at any time request the Cooperation Council to review any measure taken under this Article.

Official text Article 252 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 253

Ceuta and Melilla

What it says

Goods imported into Gibraltar from Ceuta and Melilla (two Spanish cities on the North African coast) get the same treatment that EU law gives to goods imported from Ceuta and Melilla into the EU.

The exact words

The import of goods from Ceuta and Melilla into Gibraltar shall be subject to the same treatment as that afforded by Union law to goods imported from Ceuta and Melilla into the Union.

Official text Article 253 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 254

Specialised Committee on Economy and Trade

What it says

The EU-UK treaty committee on economy and trade has the power to: adopt measures to put Article 250 (cooperation on customs and indirect tax) into effect; lay down the provisions needed to apply Article 251 (access to IT systems); amend the Annexes, appendices and protocols to this Title; and lay down any other arrangements needed to implement this Title. The Committee must also discuss the implementation of this Title regularly.

What it pulls in

Article 250 Article 251

The exact words

1.    The Specialised Committee on Economy and Trade shall have the power to:
(a)   adopt appropriate measures to implement and make effective the provisions of Article 250;
(b)   lay down the provisions needed for the application of Article 251;
(c)   adopt amendments to the Annexes, appendices and protocols to this Title; and
(d)   lay down any other arrangements necessary for the proper implementation of this Title.
2.    The Specialised Committee on Economy and Trade shall regularly discuss the implementation of this Title.

Official text Article 254 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title II · Chapter 3 — Goods produced or placed on the market in Gibraltar

Article 255

Definitions

What it says

Defines five terms for this Chapter. "Food" is any substance or product, drinks included, whether processed, partly processed or unprocessed, that is intended to be, or reasonably expected to be, eaten or drunk by people. It does not include animal feed, live animals (unless they are prepared for sale for people to eat), plants before harvest, medicines, cosmetics, tobacco and tobacco products, narcotic or psychotropic substances (drugs), residues, contaminants and medical devices. "GHA" means the Gibraltar Health Authority. A "label" is any tag, brand, mark, picture or other descriptive matter that is written, printed, stencilled, marked, embossed or impressed on, or attached to, the packaging of a food or the box it is in, and that cannot easily be removed or faded. "Prepacked" means that a single item is presented to the final consumer and to caterers in the packaging it was put into before being offered for sale, whether that packaging encloses it completely or only partly, but in any case so that the contents cannot be changed without opening or changing the packaging. "Prepacked food" does not include food packed on the sales premises at the consumer's request, or food prepacked for direct sale. "Retail" means handling or processing food and storing it at the point of sale or delivery to the final consumer. It includes distribution terminals, catering, factory canteens, institutional catering, restaurants and similar food services, shops, supermarket distribution centres and wholesale outlets.

The exact words

For the purposes of this Chapter, the following definitions apply:
(a)    "food" means any substance or product, including drinks, whether processed, partially processed or unprocessed, intended to be, or reasonably expected to be ingested by humans. "Food" shall not include feed, live animals unless they are prepared for placing on the market for human consumption, plants prior to harvesting, medicinal products, cosmetics, tobacco and tobacco products, narcotic or psychotropic substances, residues, contaminants and medical devices;
(b)    "GHA" means the Gibraltar Health Authority;
(c)    "label" means any tag, brand, mark, pictorial or other descriptive matter, written, printed, stencilled, marked, embossed or impressed on, or attached to, the packaging of a food or the box in which it is contained, and which cannot be easily removed or faded;
(d)    "prepacked" means prepared for presentation of any single item as such to the final consumer and to catering operators, consisting of the packaging into which the retail goods are put before being offered for sale, whether such packaging encloses the retail goods completely or only partially, but in any event in such a way that the contents cannot be altered without opening or changing the packaging. "Prepacked food" shall not include foods packed on the sales premises at the consumer's request or prepacked for direct sale; and
(e)   "retail" means the handling or processing of food and its storage at the point of sale or delivery to the final consumer, which includes distribution terminals, catering operations, factory canteens, institutional catering, restaurants and other similar food service operations, shops, supermarket distribution centres and wholesale outlets.

Official text Article 255 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 256

General requirements

What it says

Paragraph 1: the United Kingdom, for Gibraltar, must have in place and effectively apply laws under which goods may be produced or placed on the market (offered for sale or supply) in Gibraltar only if they meet the relevant EU rules on producing or placing those goods on the market. Paragraph 2: without affecting paragraph 1, goods lawfully placed on the market in any EU country are presumed to meet any current or future rules for goods to be placed on the market in Gibraltar. Paragraph 3: the paragraph 1 rules do not apply to (a) goods produced in Gibraltar only for export outside Gibraltar or the EU, without first being placed on the Gibraltar or EU market; (b) food produced in Gibraltar, or prepared, processed or repacked by retail businesses in Gibraltar, and placed on the Gibraltar market for local consumption (a footnote says spirit drinks produced or placed on the market in Gibraltar are not covered by this exception and must fully comply with EU rules); and (c) food imported into Gibraltar, as regards its transport, storage and distribution after it enters Gibraltar. Where food under (b) is prepacked, each package must carry a label clearly saying "Not for EU". So that food under (b) and (c) cannot later be moved to an EU country or placed on the EU market, the competent authorities of the United Kingdom, for Gibraltar, must carry out official controls and surveillance, make sure that such food is only intended for retail sale and local consumption, and make sure that businesses keep to the labelling rule. Paragraph 4: despite paragraph 1, the United Kingdom, for Gibraltar, may allow medicines for human use (as defined in Directive 2001/83/EC) to be placed on the market in Gibraltar if all of these conditions are met: (a) UK authorities have authorised them for the UK market under UK law; (b) they do not carry the EU unique identifier but carry a label saying "UK only", attached so that it is easy to see and read and cannot be removed; and (c) the United Kingdom, for Gibraltar, has taken effective monitoring and enforcement measures, by audits and inspections, to ensure that these medicines may not be moved from Gibraltar to the EU or placed on the market in an EU country, and that businesses keep to the labelling rule. A footnote to point (c) makes an exception for licensed prescription medicines accompanied by a prescription from a GHA-approved professional, in a quantity of no more than 90 days' treatment. Paragraph 5: despite paragraph 1, the United Kingdom, for Gibraltar, may allow medical devices, their accessories and in vitro diagnostic devices (as defined in Regulations (EU) 2017/745 and 2017/746) to be imported into Gibraltar if: (a) they may lawfully be placed on the market in the UK; (b) they are bought and imported by or for bodies under the direct responsibility of the GHA (the Gibraltar Health Authority), and a footnote requires the United Kingdom, for Gibraltar, to notify the EU-UK treaty committee on economy and trade of those bodies by entry into force and each time they change; (c) the only end-users are bodies under the direct responsibility of the GHA and professionals employed by the GHA; (d) where a product has no "CE" marking (the EU conformity mark), a "Gibraltar (GHA) only" marking or sticker is put on the outermost packaging of each consignment where it is first handled in Gibraltar after unloading; and (e) the United Kingdom, for Gibraltar, has taken effective monitoring and enforcement measures, by audits and inspections, to ensure that the devices may not be moved from Gibraltar to the EU or placed on the market in an EU country, and that businesses keep to the labelling rules. A footnote to point (e) makes an exception for devices and accessories accompanied by a prescription or certificate from a GHA-approved professional, in a quantity of no more than 90 days' treatment. Paragraph 6: a device imported under paragraph 5 without a CE marking may leave the premises of bodies under the direct responsibility of the GHA only if GHA-employed professionals consider this necessary for the patient's health; it must then carry a "Gibraltar (GHA) only" marking or sticker on its immediate outer packaging, or on the device itself if it is not packaged. That sticker rule does not apply to implantable devices, or where the sticker cannot be applied without impairing the device's proper functioning, given its size or nature. Paragraph 7: before issuing any new authorisation licence for producing or placing goods on the market in Gibraltar, the United Kingdom, for Gibraltar, must inform the EU through the EU-UK treaty committee on economy and trade.

What it pulls in

No Articles of this treaty are cited. The EU instruments named are the medicines Directive 2001/83/EC and the medical devices Regulations 2017/745 and 2017/746; Article 268 makes the references to EU acts in this Article include later amendments and replacements. Article 257 provides the market surveillance and joint visits used to check compliance with paragraphs 1 and 3. Article 269(5) says goods lawfully placed on the market in Gibraltar before entry into force are not subject to this Article for 3 months after it. Article 255 defines food, GHA, label, prepacked and retail.

Why it matters here

Paragraph 1 covers goods produced in Gibraltar or placed on the market there, and paragraph 2 presumes that goods lawfully placed on the market in any EU country comply. The food exceptions in paragraph 3(b) and (c), and the medicines and devices permissions in paragraphs 4 and 5, each come with checks by the United Kingdom, for Gibraltar: official controls and surveillance for the food (paragraph 3), and audits and inspections for medicines (paragraph 4(c)) and devices (paragraph 5(e)). This Article attaches no such check to the export exception in paragraph 3(a). The medicines and devices exceptions are permissions: the text says the UK, for Gibraltar, "may allow" them. The Article does not list the EU rules it applies; it refers to "the relevant rules of Union law".

The exact words

1.    The United Kingdom, in respect of Gibraltar, shall have in place and effectively apply legislation ensuring that goods may be produced or placed on the market in Gibraltar only if they comply with the relevant rules of Union law governing the production or placing on the market of those goods.
2.    Without prejudice to paragraph 1, goods lawfully placed on the market in any Member State shall be presumed to be compliant with any current or future rules applicable to goods to be placed on the market in Gibraltar.
3.    The rules referred to in paragraph 1 shall not apply to:
(a)   goods produced in Gibraltar exclusively for export outside Gibraltar or the Union without being first placed on the Gibraltar or Union markets;
(b)   food produced in Gibraltar or prepared, processed or repacked by retail establishments in Gibraltar and placed on the market in Gibraltar for local consumption1; and
(c)    food imported into Gibraltar, as regards their transport, storage and distribution after entry into Gibraltar.
Where food referred to in point (b) of the first subparagraph is prepacked, the individual packaging must bear a label which clearly states the words "Not for EU".
In order to ensure that food referred to in points (b) and (c) of the first subparagraph cannot be subsequently moved to a Member State or placed on the market in the Union, the competent authorities of the United Kingdom, in respect of Gibraltar, shall carry out official controls and surveillance measures to ensure compliance with the requirements of this paragraph and shall ensure that such food is only intended for retail sale and local consumption and that economic operators comply with the labelling requirement provided for in this Article.
4.     Notwithstanding paragraph 1 of this Article, the United Kingdom, in respect of Gibraltar, may allow medicinal products for human use as defined in point 2 of Article 1 of Directive 2001/83/EC of the European Parliament and of the Council1 to be placed on the market in Gibraltar provided that all of the following conditions are fulfilled:
(a)    the competent authorities of the United Kingdom have authorised the placing on the market in the United Kingdom of the medicinal product in accordance with the law of the United Kingdom and under the terms of the authorisation granted by them;
(b)    the medicinal products concerned do not bear the EU unique identifier, but bear an individual label that shall state the words "UK only", which shall be attached to the packaging of the medicinal product in a conspicuous place in such a way that it is easily visible, clearly legible, and indelible and shall not in any way be hidden, obscured, detracted from, or interrupted by any other written or pictorial matter or any other intervening material; and
(c)   the United Kingdom, in respect of Gibraltar, has taken effective monitoring and enforcement measures carried out by means of audits and inspections in order to ensure that medicinal products as referred to in this paragraph1 may not be moved from Gibraltar to the Union or be placed on the market in a Member State and that economic operators comply with the labelling requirement provided for in this Article.
5.    Notwithstanding paragraph 1 of this Article, the United Kingdom, in respect of Gibraltar, may allow the import into Gibraltar of medical devices, accessories for medical devices and in vitro diagnostic medical devices as defined in points (1) and (2) of Article 2 of Regulation (EU) 2017/745 of the European Parliament and of the Council2 and in points (2) and (4) of Article 2 of Regulation (EU) 2017/746 of the European Parliament and of the Council3 ("devices"), provided that the following conditions are fulfilled:
(a)   the devices may be lawfully placed on the market in the United Kingdom;
(b)   the devices are procured and imported by or for entities placed under the direct responsibility of the GHA1;
(c)   the sole end-users of the devices are entities under the direct responsibility of the GHA and professionals employed by the GHA;
(d)   where the product does not bear a "CE" marking, a clearly visible, legible and indelible marking or sticker shall be applied to each consignment of devices covered by paragraph 5 at the point of first handling in Gibraltar following unloading from the means of transport. This marking or sticker shall be placed on the outermost packaging of the consignment or shipping box, stating the words "Gibraltar (GHA) only". This marking or sticker shall be attached to the outermost packaging of the product in a conspicuous place in such a way that it is easily visible, clearly legible, and indelible; it shall not in any way be hidden, obscured, detracted from, or interrupted by any other written or pictorial matter or any other intervening material; and
(e)   the United Kingdom, in respect of Gibraltar, has taken effective monitoring and enforcement measures carried out by means of audits and inspections in order to ensure that devices as referred to in this paragraph2 may not be moved from Gibraltar to the Union or be placed on the market in a Member State and that economic operators comply with the labelling requirements provided for in this Article.
For the purposes of point (d) of the first subparagraph, "outermost packaging" means the first level of packaging visible upon receipt of the consignment after unloading, excluding any inner packs, cartons or individual product units contained therein.
6.    Any device imported under paragraph 5, which does not bear a "CE" marking, may only leave the premises of entities under the direct responsibility of the GHA if this is necessary for reasons of patient health, in the opinion of professionals employed by the GHA. For any such devices leaving premises of entities under the direct responsibility of the GHA, a clearly visible, legible and indelible marking or sticker stating the words "Gibraltar (GHA) only" shall be applied to the immediate outer packaging of the device, or to the device itself if it is not packaged when leaving the premises. This marking or sticker shall be attached to the packaging of the product in a conspicuous place in such a way that it is easily visible, clearly legible, and indelible; it shall not in any way be hidden, obscured, detracted from, or interrupted by any other written or pictorial matter or any other intervening material.
The requirement set out in the first subparagraph shall not apply to implantable devices or where it is not possible to apply such a marking or sticker without impairing its proper functioning, given the size or nature of the device.
7.    Before issuing any new authorisation licence relating to the production or placing on the market of goods in Gibraltar, the United Kingdom, in respect of Gibraltar, shall inform the Union via the Specialised Committee on Economy and Trade.

1 For the avoidance of doubt, spirit drinks produced or placed on the market in Gibraltar are excluded from this provision and must fully comply with the relevant Union rules.

1 Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use (OJ EC L 311, 28.11.2001, p. 67, ELI: http://data.europa.eu/eli/dir/2001/83/oj)

1 With the exception of licensed prescription medicines accompanied by a prescription by a GHA approved professional in a quantity not exceeding 90-day long treatment.

2 Regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (OJ EU L 117, 5.5.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/745/oj).

3 Regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (OJ EU L 117, 5.5.2017, p. 176, ELI: http://data.europa.eu/eli/reg/2017/746/oj).

1 By the date of entry into force of this Agreement, and subsequently each time there is a change to the entities concerned, the United Kingdom, in respect of Gibraltar, shall notify the Specialised Committee on Economy and Trade of the entities falling within the scope of point (b) of paragraph 5.

2 With the exception of devices and accessories for such devices accompanied by a prescription or certificate by a GHA approved professional in quantity not exceeding a 90-day long treatment.

Official text Article 256 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 257

Monitoring of compliance and cooperation on market surveillance

What it says

Paragraph 1: the United Kingdom, for Gibraltar, must set up market surveillance authorities (bodies that check that goods on sale meet the rules), make sure they work effectively to enforce Article 256(1) and (3), keep them separate from conformity assessment (the testing and certifying of products), and make sure they act impartially. Paragraph 2: if an EU country's market surveillance authority finds that goods produced or placed on the market in Gibraltar break the relevant EU rules, and tells the competent authorities of the United Kingdom, for Gibraltar, with its reasons, those authorities "shall without delay take all appropriate and necessary enforcement measures". Article 6(1), which routes formal communications with Gibraltar's authorities through the UK Foreign, Commonwealth and Development Office (FCDO), does not apply to these exchanges. Paragraph 3: if the competent authorities of the United Kingdom, for Gibraltar, find that goods imported from an EU country break the legislation referred to in Article 256(1), and ending this needs action in that EU country, they may send that EU country's market surveillance authorities a reasoned request to investigate and, if the goods do not comply, to take corrective measures. Paragraph 4: without affecting the rules on mutual administrative assistance in customs matters, representatives of the competent authorities within the EU must verify, under Article 265, whether goods produced or placed on the market in Gibraltar meet EU rules. For this they may ask the authorities of the United Kingdom, for Gibraltar, to carry out actions and measures during joint visits, and the competent authorities of the United Kingdom, for Gibraltar, must carry them out "expeditiously" (quickly). These measures may include: a list of licensed operators and goods, given by the end of January and July each year and checked against business licences; checking that production follows EU rules; and checking that goods on the market comply. Paragraph 5: by the end of January and July each year after entry into force, the competent authorities of the United Kingdom, for Gibraltar, must give the EU's competent authorities a list of existing producers in Gibraltar, showing new licensed producers and their products, quantities produced per producer and good in the previous six months, and sales per producer and good by destination. The list is so that the EU authorities can decide, on a risk basis, whether joint visits are needed. The EU-UK treaty committee on economy and trade may change what the list contains. Paragraph 6: the Parties recognise the importance of cooperation on market surveillance and product safety and "shall take appropriate action accordingly".

What it pulls in

Article 6 Article 256 Article 265

Article 256 is the rule being checked (EU product rules, with the exceptions in its paragraph 3). Article 265 is the general EU verification right, and Annex 22 sets its practical details. Article 6(1) (formal communications through the FCDO) does not apply to EU country notices under paragraph 2.

Why it matters here

Goods produced or sold in Gibraltar are checked by two sets of authorities: the market surveillance authorities of the United Kingdom, for Gibraltar (paragraph 1), and representatives of the EU's competent authorities on joint visits (paragraph 4, with Article 265). The twice-yearly producer list in paragraph 5 is a fixed duty from entry into force; the list of licensed operators in paragraph 4(a) is one of the measures EU representatives may ask for during joint visits. The two directions differ: an EU country's finding, with reasons, obliges the competent authorities of the United Kingdom, for Gibraltar, to act without delay (paragraph 2); a finding by those authorities allows a reasoned request to the EU country (paragraph 3). Article 257 itself contains no rule on keeping the paragraph 5 production and sales data confidential.

The exact words

1.    The United Kingdom, in respect of Gibraltar, shall:
(a)   establish and ensure the effective operation of market surveillance authorities which will carry out market surveillance activities to ensure compliance with Article 256(1) and Article 256(3);
(b)   ensure the separation of market surveillance functions from conformity assessment functions; and
(c)   ensure the impartiality of market surveillance authorities in the performance of control or supervision of economic operators.
2.    When a Member State's market surveillance authority has found that goods produced or placed on the market in Gibraltar are not in compliance with the relevant rules of Union law governing the production or placing on the market of those goods in the Union and has informed the competent authorities of the United Kingdom, in respect of Gibraltar, thereof, and provided the reasons for its finding, the latter authorities shall without delay take all appropriate and necessary enforcement measures. Article 6(1) shall not apply to exchanges of information under this paragraph.
3.    When the competent authorities of the United Kingdom, in respect of Gibraltar, have found that goods imported from a Member State and placed on the market in Gibraltar are not in compliance with the legislation referred to in Article 256(1) and where bringing such non-compliance to an end requires measures to be taken within the jurisdiction of a Member State, those authorities may send a reasoned request to the market surveillance authorities of that Member State to investigate whether those goods are in compliance with the rules that would apply if those goods were placed on the market in the Union and, if it is found that the goods are not in compliance, to take appropriate corrective measures.
4.    Without prejudice to the relevant provisions on mutual administrative assistance in customs matters, representatives of the competent authorities within the Union shall verify in accordance with Article 265, as provided for in the second and third subparagraphs of this paragraph, whether goods produced or placed on the market in Gibraltar comply with relevant rules of Union law applicable to those goods in the Union. For the purposes of the verification referred to in the first subparagraph, the representatives of the competent authorities within the Union may request the authorities of the United Kingdom, in respect of Gibraltar, to carry out certain actions and measures during joint visits. The competent authorities of the United Kingdom, in respect of Gibraltar, shall carry out those measures expeditiously.
The measures referred to in the second subparagraph may include the following:
(a)   the provision, by the end of January and July of each year, to the representatives of the competent authorities within the Union of the list of licensed economic operators and of goods produced or placed on the market provided by the competent authorities of the United Kingdom, in respect of Gibraltar, and verification of the accuracy of that list through the production of the relevant business licences;
(b)   the verification that the actual production of goods produced or placed on the market in Gibraltar is carried out by the producer in accordance with the relevant rules of Union law applicable to the production of those goods in the Union and in the Member State in the market of which the goods are intended to be placed; and
(c)   the verification that goods placed on the market in Gibraltar are compliant with the relevant rules of Union law applicable for the production and placing on the market of those goods in the Union.
5.    In order to allow the competent authorities within the Union to decide, on the basis of risk-based market surveillance criteria, whether and to what extent joint verification visits are necessary, the competent authorities of the United Kingdom, in respect of Gibraltar, shall provide the competent authorities within the Union with a list of the existing producers of goods in Gibraltar by the end of January and of July of each year following the entry into force of this Agreement. That list shall indicate:
(a)   any new licensed producer, including a description of the products produced by that producer;
(b)   the quantities produced during the previous period of six months per producer and per good; and
(c)   the volume of sales per producer and per good by place of destination (either Gibraltar or the place where the goods were exported).
The Specialised Committee on Economy and Trade may adopt a decision amending the content of such list.
6.    The Parties recognise the importance of cooperation on market surveillance, safety and compliance of products for the facilitation of trade and for the protection of consumers and other users and of building mutual trust based on timely shared information and shall take appropriate action accordingly.

Official text Article 257 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title II · Chapter 4 — Tobacco

Article 258

Specific measures on monitoring and tracking of tobacco

What it says

Under the Protocol on the traceability, cooperation to fight smuggling of tobacco and additional measures related to tobacco products, the United Kingdom, for Gibraltar, must: (a) set up a tobacco traceability system (a system for tracking tobacco products through the supply chain) equivalent to the EU's system and law; (b) adopt additional measures on picture warnings, tobacco for oral use and cross-border distance sales of tobacco products; (c) share traceability information on movements of tobacco products in Gibraltar with the competent authorities within the EU, on request; (d) set up monitoring arrangements to exchange information with those authorities about raw, unmanufactured tobacco and manufactured tobacco products entered, imported or sold in Gibraltar, or exited or exported from it; and (e) cooperate with those authorities, including by exchanging information, to fight tobacco smuggling, "including to identify persons that may be found directly or indirectly responsible for those acts". Article 6(1), which routes formal communications with Gibraltar's authorities through the UK Foreign, Commonwealth and Development Office (FCDO), does not apply to the exchanges under points (d) and (e).

What it pulls in

Article 260 Article 261 Article 262

The Protocol on the traceability, cooperation to fight smuggling of tobacco and additional measures related to tobacco products carries the detail of every obligation here. Article 6(1) is disapplied for points (d) and (e). Under Article 336(2), notice that the Article 258 measures are in place is one of the conditions for provisional application. Article 250(2)(a) names smuggling of tobacco products as an example of what customs and tax information exchange is meant to prevent and combat.

Why it matters here

Under Article 336(2), the Parties may agree to apply the treaty provisionally (before its formal entry into force), provided that before that date they have notified each other, among other things, that the measures described in Article 258 are in place. The duties in Article 258 are placed on the United Kingdom, for Gibraltar. Traceability information is shared with EU authorities on request (point (c)). The anti-smuggling cooperation includes identifying "persons that may be found directly or indirectly responsible for those acts" (point (e)). Exchanges under points (d) and (e) do not go through the FCDO. What "equivalent" means, and what the additional measures are, is set out in the tobacco Protocol, not in this Article.

The exact words

The United Kingdom, in respect of Gibraltar, shall, in accordance with the provisions of the Protocol on the traceability, cooperation to fight smuggling of tobacco and additional measures related to tobacco products:
(a)   set up a tobacco traceability system that is equivalent to the Union system and the relevant Union law;
(b)    adopt additional measures as regards picture warnings, tobacco for oral use and cross border distance sales for tobacco products;
(c)    share traceability information on the movements of tobacco products in Gibraltar with the competent authorities within the Union, upon request;
(d)    establish monitoring mechanisms to exchange information with the competent authorities within the Union concerning raw, unmanufactured tobacco and manufactured tobacco products that are entered, imported or sold in Gibraltar or exited or exported from Gibraltar; and
(e)    cooperate, including by exchanging information with the competent authorities within the Union to fight tobacco smuggling, including to identify persons that may be found directly or indirectly responsible for those acts.
Article 6(1) shall not apply to exchanges of information under points (d) and (e) of the first subparagraph.

Official text Article 258 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title II · Chapter 5 — Certain categories of goods

Article 259

Definitions

What it says

Defines three groups for this Chapter. The "civilian component" is civilians employed or contracted by the UK Government who are not resident in Gibraltar or the EU; the text then adds "with the exception of persons who have the right to reside in the United Kingdom or the Common Travel Area" (the UK, Ireland, the Isle of Man and the Channel Islands). The text does not make clear whether this exception takes such persons out of the definition or keeps them in it even if they are resident in Gibraltar or the EU. The term "non-resident United Kingdom Forces" means regulars or reserves serving in the UK Forces who are UK, Commonwealth or Irish citizens, or have the right to reside in the UK or the Common Travel Area, and who are not resident in Gibraltar. The term "visiting third-country forces" means people serving in, employed by or contracted to the armed services of a NATO member or of selected partners, who are not resident in the EU or Gibraltar, and who are due to arrive in Gibraltar on the UK's invitation.

The exact words

For the purposes of this Chapter, the following definitions apply:
(a)    "civilian component" means civilian persons who are in the employ of, or contracted by, the Government of the United Kingdom and who are not persons resident in Gibraltar or in the Union, with the exception of persons who have the right to reside in the United Kingdom or the Common Travel Area;
(b)   "non-resident United Kingdom Forces" means persons serving in the United Kingdom Forces, either as regulars or reserves, who are citizens of the United Kingdom, Commonwealth citizens, citizens of Ireland or have the right to reside in the United Kingdom or the Common Travel Area and who are not persons resident in Gibraltar; and
(c)   "visiting third-country forces" means persons serving or who are in the employ of, or contracted by, the armed services of a NATO member or of selected partners who are not persons resident in the Union, or in Gibraltar, and who are due to arrive in Gibraltar on the invitation of the United Kingdom.

Official text Article 259 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 260

Rules applicable to certain categories of goods

What it says

Paragraph 1: for goods moving to and from Gibraltar only for the official use of the UK Ministry of Defence or of visiting third-country forces (but not sealed official documents or goods moved for commercial purposes), the competent authorities within the EU and of the UK must ensure that customs controls take place only at a designated customs post, during its fixed opening hours; the EU authorities must ensure the controls happen as soon as reasonably practicable. EU law applies when these goods go from Gibraltar into the EU customs territory. Paragraph 2: the transfer follows this Title's goods rules, except that customs duties and indirect taxes are not collected and Article 265 (EU verification visits) does not apply. Paragraph 3: service vehicles of non-resident UK Forces or the civilian component, driven under their own power, and private vehicles for their personal use, are to be allowed in and out free of customs duties and indirect taxes on presentation of a triptyque (a customs pass, in the form set out in the paragraph 7 arrangements). Paragraph 4: official documents under official seal are outside this Title; couriers carrying them, whatever their status, must hold an individual movement order under Article 38(2)(b), showing the number of dispatches and certifying that they contain only official documents. Paragraph 5: special arrangements are to be made so that fuel, oil and lubricant for service vehicles, aircraft and vessels of non-resident UK Forces or the civilian component may be delivered free of all duties and taxes. Paragraph 6: these goods are not in free circulation in Gibraltar (cleared for unrestricted use) but under temporary admission (allowed in for a time under the control of the relevant authorities); they may not be released for free circulation in the EU; if they are placed on the market in Gibraltar, Title II applies. Paragraph 7: administrative arrangements between the UK and Spain set out the practical details.

What it pulls in

Article 38 Article 265

Article 38(2)(b) is the individual movement order for couriers, taken from the UK Forces provisions in Part Two. Article 265 (EU verification visits) does not apply to these transfers. Article 259 defines the civilian component, non-resident UK Forces and visiting third-country forces. Article 264 provides a separate special procedure for items arriving or leaving on State aircraft, State vessels or in State consignments. Under Article 336(2), provisional application depends on the Parties having notified each other, before it starts, that the Article 260 administrative arrangements are in effect and fully implemented, and under Article 336(5) Title II of Part Three stops applying if they are suspended or terminated.

Why it matters here

The vehicle and fuel reliefs in paragraphs 3 and 5 apply to non-resident UK Forces and the civilian component as defined in Article 259; the text does not extend them to UK Forces personnel resident in Gibraltar. Defence goods under paragraph 1 still go through customs controls at a designated customs post. Under paragraph 6 the goods stay under temporary admission: they may not be released for free circulation in the EU customs territory, and if they are placed on the market in Gibraltar, Title II applies, which includes Article 248 (transaction tax and excise). Article 264 sets a separate procedure for some of these goods when they arrive or leave on State aircraft, State vessels or in State consignments.

The exact words

1. With the exception of the documents referred to in paragraph 4 and goods transferred for commercial purposes, the competent authorities within the Union and the competent authorities of the United Kingdom, in respect of goods to be transferred to and from Gibraltar exclusively for the official use of the Ministry of Defence of the United Kingdom or of visiting third-country forces, shall ensure that customs controls take place only at a designated customs post, during the fixed opening hours. The competent authorities within the Union shall ensure that customs controls take place as soon as reasonably practicable. Union law shall apply to the transfer of such goods from Gibraltar to the customs territory of the Union.
2. The transfer shall be carried out in accordance with the relevant provisions for goods of this Title with the exception of the collection of customs duties or indirect taxes and the application of Article 265.
3. The temporary admission and the re-exportation of service vehicles of non- resident United Kingdom Forces or the civilian component under their own power or private motor vehicles for their personal use shall be allowed free of customs duties and indirect taxation on presentation of a triptyque in the form included in the administrative arrangements referred to in paragraph 7.
4. Official documents under official seal shall be exempt from the application of this Title. Couriers, whatever their status, carrying these documents must be in possession of an individual movement order as referred to in point (b) of the first subparagraph of Article 38(2). This movement order shall show the number of dispatches carried and certify that they contain only official documents.
5. Special arrangements shall be made so that fuel, oil and lubricant for use in service vehicles, aircraft and vessels of non-resident United Kingdom Forces or the civilian component, may be delivered free of all duties and taxes.
6. Goods covered by this Article shall not be considered to be in free circulation in Gibraltar but in a form of temporary admission under the control of the relevant authorities. Goods covered by this Article may not be released for free circulation in the customs territory of the Union. Where these goods are placed on the market in Gibraltar, Title II shall apply.
7. Administrative arrangements between the United Kingdom and the Kingdom of Spain shall set out the practical modalities for the application of this Chapter.

Official text Article 260 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 261

Military technology and equipment

What it says

Transfers of items on the EU Common Military List, and of Category A, B and C firearms as defined in the EU firearms Regulations (No 258/2012 and 2025/41), destined for the armed forces, the police or the public authorities of the UK in Gibraltar, are subject to this Title and to Spanish export-control law on defence and dual-use material. Spain "shall impose an authorisation requirement on the transfers of these items". The applications for these authorisations include physical exports (including licensed production abroad), imports into the EU customs territory, brokering, transit or transhipment, and intangible transfers of software and technology by electronic media, fax or telephone. Spain assesses Common Military List applications case by case against the criteria of the EU Common Position 2008/944/CFSP on arms exports, as amended in 2025.

What it pulls in

No Article of this treaty is cited. Article 263 sets out how Spain grants, refuses, suspends or revokes the authorisations. Article 264 places under its own special procedure, "exclusively", items (other than goods moved for commercial purposes and sanitary and phytosanitary goods) that arrive at or leave Gibraltar on State aircraft, State vessels or in State consignments and are destined only for the official use of the UK Ministry of Defence or visiting third-country forces. Article 268 makes the references to EU acts in this Article include later amendments and replacements.

Why it matters here

The authorisation requirement covers transfers destined for "the armed forces, the police, or the public authorities of the United Kingdom in Gibraltar". The text does not make clear whether "of the United Kingdom in Gibraltar" refers to all three or only to the public authorities. Spain imposes the requirement (paragraph 1) and assesses Common Military List applications case by case against the criteria of Common Position 2008/944/CFSP (paragraph 3). For firearms, Article 263(1) says authorisations are granted under the firearms Regulations 258/2012 and 2025/41.

The exact words

1.    Transfers of items included in the Common Military List of the European Union1 as well as Category A, B and C firearms within the meaning of Regulation (EU) No 258/2012 of the European Parliament and of the Council2 and Regulation (EU) 2025/41 of the European Parliament and of the Council3, when destined for the armed forces, the police, or the public authorities of the United Kingdom in Gibraltar shall be subject to the provisions of this Title as well as to rules of Spanish law on export controls of defence and dual-use material. The Kingdom of Spain shall impose an authorisation requirement on the transfers of these items.
2.    The applications for the authorisations referred to in paragraph 1 shall include:
(a)   applications for licences for physical exports, including those for the purpose of licensed production of military equipment in third countries;
(b)   applications for licences for imports into the customs territory of the Union;
(c)   applications for brokering licences;
(d)   applications for "transit" or "transhipment" licences; and
(e)   applications for licences for any intangible transfers of software and technology, by means such as electronic media, fax or telephone.
3.    The Kingdom of Spain shall assess the licence applications submitted for transfers of items on the Common Military List of the European Union on a case- by-case basis against the criteria established by Council Common Position 2008/944/CFSP¹, as amended by Council Decision (CFSP) 2025/779².

1 Common Military List of the European Union adopted by the Council on 23 February 2026 (equipment covered by Council Common Position 2008/944/CFSP defining common rules governing the control of exports of military technology and equipment) (updating and replacing the Common Military List of the European Union adopted by the Council on 24 February 2025) (OJ EU C, C/2026/1640, 13.3.2026, ELI: http://data.europa.eu/eli/C/2026/1640/oj).

2 Regulation (EU) No 258/2012 of the European Parliament and of the Council of 14 March 2012 implementing Article 10 of the United Nations' Protocol against the illicit manufacturing of and trafficking in firearms, their parts and components and ammunition, supplementing the United Nations Convention against Transnational Organised Crime (UN Firearms Protocol), and establishing export authorisation, and import and transit measures for firearms, their parts and components and ammunition (OJ EU L 94, 30.3.2012, p. 1, ELI: http://data.europa.eu/eli/reg/2012/258/oj).

3 Regulation (EU) 2025/41 of the European Parliament and of the Council of 19 December 2024 on import, export and transit measures for firearms, essential components and ammunition, implementing Article 10 of the United Nations Protocol against the illicit manufacturing of and trafficking in firearms, their parts and components and ammunition, supplementing the United Nations Convention against Transnational Organised Crime (UN Firearms Protocol) (OJ EU L, 2025/41, 22.1.2025, ELI: http://data.europa.eu/eli/reg/2025/41/oj).

1 Council Common Position 2008/944/CFSP of 8 December 2008 defining common rules governing control of exports of military technology and equipment (OJ EC L 335, 13.12.2008, p. 99, ELI: http://data.europa.eu/eli/compos/2008/944/oj).

2 Council Decision (CFSP) 2025/779 of 14 April 2025 amending Common Position 2008/944/CFSP defining common rules governing control of exports of military technology and equipment (OJ EU L, 2025/779, 15.4.2025, ELI: http://data.europa.eu/eli/dec/2025/779/oj).

Official text Article 261 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 262

Dual-use goods and technologies

What it says

Transfers of dual-use items (goods and technology with civilian uses that could also serve military ends) listed in Annex I to the EU Dual-Use Regulation 2021/821 are subject to this Title and to EU and Spanish export-control law. Spain "shall impose an authorisation requirement" on transfers of those items. Spain may also require authorisation for certain items not in Annex I, applying that Regulation, and may prohibit or require authorisation for unlisted dual-use items "for reasons of public security, including the prevention of acts of terrorism, or for human rights considerations". The applications for the authorisations Spain must require for the listed items (paragraph 1) include physical exports (including licensed production abroad), imports into the EU customs territory, brokering, transit or transhipment, and intangible transfers of software and technology by electronic media, fax or telephone.

What it pulls in

No Article of this treaty is cited. Article 263 governs how Spain grants, refuses or revokes the authorisations. Article 264 places under its own special procedure, "exclusively", items (other than goods moved for commercial purposes and sanitary and phytosanitary goods) that arrive or leave on State aircraft, State vessels or in State consignments and are destined only for the official use of the UK Ministry of Defence or visiting third-country forces. Article 268 makes the reference to Regulation 2021/821 include later amendments and replacements.

Why it matters here

Article 261 is limited to items destined for the armed forces, the police or public authorities; Article 262(1) states no such limit and covers transfers of the dual-use items listed in Annex I to Regulation 2021/821. Spain must require an authorisation for listed items (paragraph 1). Spain may also require authorisation for some unlisted items, applying that Regulation (paragraph 2), and may prohibit or require authorisation for unlisted dual-use items for reasons of public security, including preventing terrorism, or human rights (paragraph 3). Annex I to Regulation 2021/821 is an EU text and is not reproduced in the treaty.

The exact words

1.    Transfers of items included in Annex I to Regulation (EU) 2021/821 of the European Parliament and of the Council3 shall be subject to the provisions of this Title as well as to relevant rules of Union and Spanish law on export controls of defence and dual-use material. The Kingdom of Spain shall impose an authorisation requirement on the transfers of dual-use items listed in Annex I of this Regulation.
2.    The Kingdom of Spain may impose an authorisation requirement on the transfer of certain items not listed in Annex I to Regulation (EU) 2021/821, in application of the relevant provisions of that Regulation.
3.    The Kingdom of Spain may prohibit or impose an authorisation requirement on the transfer of dual-use items not listed in Annex I to Regulation (EU) 2021/821 for reasons of public security, including the prevention of acts of terrorism, or for human rights considerations.
4.    The applications for the authorisations referred to in paragraph 1 shall include:
(a)   applications for licences for physical exports, including those for the purpose of licensed production of military equipment in third countries;
(b)   applications for licences for imports into the customs territory of the Union;
(c)   applications for brokering licences;
(d)   applications for "transit" or "transhipment" licences; and
(e)   applications for licences for any intangible transfers of software and technology, by means such as electronic media, fax or telephone.

3 Regulation (EU) 2021/821 of the European Parliament and of the Council of 20 May 2021 setting up a Union regime for the control of exports, brokering, technical assistance, transit and transfer of dual-use items (OJ EU L 206, 11.6.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/821/oj).

Official text Article 262 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 263

Authorisations

What it says

Transfer authorisations under this Chapter are granted by Spain's competent authority under the Dual-Use Regulation; for firearms, under the firearms Regulations. In deciding whether to grant, or to prohibit a transit, Spain takes into account all relevant considerations, including its international non-proliferation and export-control commitments and treaties; its obligations under EU, OSCE or UN Security Council sanctions; national foreign and security policy, including the EU Common Position on arms exports; and intended end-use and the risk of diversion. Spain "may refuse to grant a transfer authorisation and may annul, suspend, modify or revoke" one already granted, under the firearms Regulations.

What it pulls in

No Article of this treaty is cited. This Article is the decision stage for the authorisation requirements imposed by Articles 261 (military items and firearms) and 262 (dual-use items). Article 268 makes the references to Regulations 2021/821, 258/2012 and 2025/41 follow future amendments.

Why it matters here

Spain's competent authority grants or refuses transfer authorisations under this Chapter (paragraphs 1 and 3). Article 263 sets no time limit for a decision, contains no appeal route and gives no role in the decision to Gibraltar's authorities or to a joint committee; for procedure it refers to the EU Regulations, which are not reproduced in the treaty. The administrative arrangement between the UK, for Gibraltar, and Spain on the mobility of certain categories of persons and goods (paragraph 2.4) says the two sides will ensure their liaison officers are available, including outside the fixed opening hours of the designated customs post and the border crossing points, in line with Articles 38 and 263.

The exact words

1.    Transfer authorisations under this Chapter shall be granted by the competent authority of the Kingdom of Spain in accordance with the provisions of Regulation (EU) 2021/821. As concerns firearms, transfer authorisations under this Agreement shall be granted by the competent authority of the Kingdom of Spain in accordance with the provisions of Regulations (EU) No 258/2012 and (EU) 2025/41.
2.    When deciding whether or not to grant an authorisation or to prohibit a transit under this Agreement, the Kingdom of Spain shall take into account all relevant considerations, including:
(a)   the Kingdom of Spain's international obligations and commitments, in particular the obligations and commitments it has accepted as member of the relevant international non-proliferation regimes and export control arrangements, or by ratification of relevant international treaties;
(b)   its obligations under sanctions imposed by legal acts of the Union or by a decision of the OSCE or by a binding resolution of the UN Security Council;
(c)   considerations of national foreign and security policy, including those covered by Common Position 2008/944/CFSP, as amended by Decision (CFSP) 2025/779; and
(d)   considerations about intended end-use and the risk of diversion.
3.    The competent authority of the Kingdom of Spain, acting in accordance with this Chapter, may refuse to grant a transfer authorisation and may annul, suspend, modify or revoke a transfer authorisation which it has already granted, in accordance with Regulations (EU) No 258/2012 and (EU) 2025/41.

Official text Article 263 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 264

Special procedure

What it says

Items under Articles 260, 261 and 262 (other than commercial goods and sanitary or phytosanitary goods) are governed exclusively by this special procedure if they arrive at or leave Gibraltar's airport or port on State aircraft or State vessels or in State consignments (as defined in the Article 260(7) arrangements), and are destined solely for the official use of the UK Ministry of Defence or visiting third-country forces. Such goods are under temporary admission in Gibraltar, not free circulation; they may not be released for free circulation in the EU customs territory; if put on the market in Gibraltar, Title II applies; EU law governs any transfer to the EU. Where the paragraph 1 conditions are met, the UK must give Spain's Liaison Officer, "as soon as reasonably practicable and in any event before the transfer of the items", a list of the items and a certificate signed by the UK Liaison Officer guaranteeing secure transport and storage in designated facilities and "a strict accounting and tracking system".

What it pulls in

Articles 260 to 262 are the rules this procedure replaces for qualifying items: the customs-post controls for defence goods and the Spanish authorisation requirements for military and dual-use items. Article 260(7) refers to the UK–Spain administrative arrangements, which define State consignments.

Why it matters here

For items that meet both conditions in paragraph 1, this procedure replaces the customs-post controls of Article 260 and the Spanish authorisation requirements of Articles 261 to 263: the text says such transfers "shall be regulated exclusively by the special procedure of this Article". Goods moved for commercial purposes, and sanitary and phytosanitary goods (goods covered by animal and plant health rules), are not covered. Items destined for anyone other than the UK Ministry of Defence or visiting third-country forces, such as the police or other public authorities, do not meet paragraph 1(b). The UK's obligation is to give Spain's Liaison Officer the list and a signed certificate before the transfer (paragraph 2). The administrative arrangement between the UK, for Gibraltar, and Spain on the mobility of certain categories of persons and goods (paragraph 2.8) says the liaison officers of both sides may verify the Article 264 conditions on location, as soon as reasonably practicable when the goods are imported or exported, or at the counter that, the arrangement says, the treaty sets up.

The exact words

1.    The transfer of the items referred to in Articles 260, 261 and 262, with the exception of goods transferred for commercial purposes and sanitary and phytosanitary goods shall be regulated exclusively by the special procedure of this Article, provided that such items:
(a)   arrive at or depart from Gibraltar airport or port aboard State aircraft or State vessels or in State consignments as defined in the administrative arrangements referred to in Article 260(7); and
(b)   are destined in Gibraltar exclusively for the official use of the Ministry of Defence of the United Kingdom or of visiting third-country forces.
Goods covered by this Article shall not be considered to be in free circulation in Gibraltar but in a form of temporary admission under the control of the relevant authorities. Those goods may not be released for free circulation in the customs territory of the Union. In the event of those goods being placed on the market in Gibraltar, Title II shall apply. Union law shall apply to the transfer of those goods from Gibraltar to the customs territory of the Union.
2.    Where the conditions under paragraph 1 are met, as soon as reasonably practicable and in any event before the transfer of the items, the United Kingdom shall provide the Liaison Officer of the Kingdom of Spain with a list of the items and a certificate signed by the United Kingdom Liaison Officer guaranteeing that such items:
(a)   will be securely transported and stored in designated facilities; and
(b)   will be subject to a strict accounting and tracking system.

Official text Article 264 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title II · Chapter 6 — Implementation, application, supervision and enforcement

Article 265

Implementation, application, supervision and enforcement

What it says

The competent authorities within the EU must verify compliance with this Title and carry out "any necessary tasks", with access to the relevant infrastructure, documentation, records and any other relevant information. The competent authorities of the United Kingdom, for Gibraltar, must cooperate, and must be told in advance of the reasons for any visit so that it can be carried out jointly with them. The practical details are in Annex 22. The Article covers the whole goods Title, from the customs union chapter to goods on the market and tobacco, and Article 257(4) uses it as the basis for verifying, on joint visits, whether goods produced or placed on the market in Gibraltar meet EU rules.

What it pulls in

Annex 22 carries the practical modalities. Article 257(4) applies this verification right to goods produced or placed on the market in Gibraltar; Article 260(2) switches it off for defence goods. Article 336 lists the Article 265 administrative arrangement among those whose suspension switches the goods Title off.

Why it matters here

Article 265 is the EU's verification right in Gibraltar for the whole of Title II. It covers access to infrastructure, documents, records and "any other relevant information", for "any necessary tasks". The competent authorities of the United Kingdom, for Gibraltar, must be told the reasons for a visit in advance, so that it can be carried out jointly. Neither Article 265 nor Annex 22 requires the consent of those authorities to a visit or limits how often visits may take place. Annex 22, Article 1(1) says joint visits are to inspect aircraft, ships, infrastructure and facilities in Gibraltar "where a risk to the Union's internal market for goods has been identified", and Article 1(2) says the competent authorities of the UK, for Gibraltar, "shall make themselves available" so that the visit can be joint. Annex 22, Article 3(1) says that if they do not, the movement of commercial goods into or from the port, and where allowed the airport, is suspended after the EU authorities notify the European Commission, until they comply (without prejudice to Article 252).

The exact words

1.    The competent authorities within the Union shall verify compliance with this Title and carry out any necessary tasks, having, inter alia, access to the relevant infrastructures, documentation and records and any other relevant information.
2.    The competent authorities of the United Kingdom, in respect of Gibraltar, shall cooperate in that regard and shall be informed in advance of the reasons for any visit, so that it can be carried out jointly with the competent authorities within the Union.
3.    The practical modalities for the implementation of this Article are laid down in Annex 22.

Official text Article 265 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 266

Union law which applies to the United Kingdom, in respect of Gibraltar, and in Gibraltar in accordance with Article 247(1)

What it says

This Article applies to the EU law that applies to and in Gibraltar by virtue of Article 247(1), that is, from the date set by the Cooperation Council decision under that Article, and without prejudice to Article 19. (a) References to the EU customs territory (defined in Article 4 of the Union Customs Code, Regulation 952/2013) in this treaty and in that EU law are read as including Gibraltar; for the EU's indirect-tax Directives, the EU must take the measures needed so that transactions or movements between Gibraltar and EU countries are not treated as transactions or movements with third countries or territories. (b) References to EU countries and their competent authorities in that EU law do not include the United Kingdom, for Gibraltar, as regards access to any EU network, information system or database, unless the EU considers full or partial access "strictly necessary" for the United Kingdom, for Gibraltar, to comply with its obligations under the treaty. (c) UK or Gibraltar authorities "shall not act as leading authority" for risk assessments, examinations, approvals and authorisation procedures under that EU law.

What it pulls in

Article 19 Article 247

Article 247(1) provides for the Cooperation Council decision that sets the date from which the EU law listed in Annex 20 applies to and in Gibraltar; this Article applies to that law. Article 19 is the general provision on EU law applicable by the UK, for Gibraltar, and is preserved. Article 268 makes the references to EU acts in this Article include later amendments and replacements.

Why it matters here

Point (a) reads references to the EU customs territory as including Gibraltar, and puts a duty on the EU to take the measures needed so that its indirect-tax Directives do not treat movements between Gibraltar and EU countries as movements with third countries. Points (b) and (c) are limits. Under (b), Gibraltar is not treated as an EU country for access to EU networks, information systems or databases unless the EU considers access "strictly necessary"; the decision is the EU's. Under (c), UK or Gibraltar authorities "shall not act as leading authority" for risk assessments, examinations, approvals and authorisation procedures under that EU law. The Article does not say which authority leads instead.

The exact words

Regarding the provisions of Union law which apply to the United Kingdom, in respect of Gibraltar, and in Gibraltar, by virtue of Article 247(1), the following shall apply, without prejudice to Article 19:
(a)   any reference to the territory defined in Article 4 of Regulation (EU) No 952/2013 in the applicable provisions of this Agreement, as well as in the provisions of Union law made applicable to the United Kingdom, in respect of Gibraltar, and in Gibraltar, by this Agreement, shall be read as including Gibraltar. In particular, with regard to the Union's indirect tax Directives the Union shall take the measures necessary to ensure that transactions or movements between Gibraltar and Member States or between Member States and Gibraltar are not treated as transactions or movements between third countries or territories and the Union;
(b)   unless the Union considers that full or partial access by the United Kingdom, in respect of Gibraltar, is strictly necessary to enable the United Kingdom, in respect of Gibraltar, to comply with its obligations under this Agreement, in respect of access to any network, information system or database established on the basis of Union law, references to Member States and competent authorities of Member States in provisions of Union law made applicable by this Agreement shall not be read as including the United Kingdom, in respect of Gibraltar; and
(c)   authorities of the United Kingdom or of the United Kingdom, in respect of Gibraltar, shall not act as leading authority for risk assessments, examinations, approvals and authorisation procedures provided for in Union law made applicable by this Agreement.

Official text Article 266 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 267

Goods, cash and pets brought by persons

What it says

Until the decision under Article 247(1) enters into force, the entry into Gibraltar of goods carried by travellers in their personal luggage and of their pets, and the entry and exit of cash, are governed by the rules in Annexes 22 and 23.

What it pulls in

Article 247

The exact words

Until the entry into force of the decision referred to in Article 247(1), the entry into Gibraltar of goods carried by travellers in their personal luggage, as well as their pets, and the entry and exit of cash shall be subject to the provisions set out in Annexes 22 and 23.

Official text Article 267 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 268

References to certain Union acts

What it says

For the purposes of Title II of Part Three, references to EU acts in Articles 241, 256, 261, 262, 263 and 266, and in Article 3(1)(a) of Annex 19 and Article 1(5) of Annex 21, include those acts "as amended or replaced in future" and any EU act implementing or supplementing them. So, for these references, the EU law that applies is the law as it changes over time, not as it stood at signature.

What it pulls in

Article 241 Article 256 Article 261 Article 262 Article 263 Article 266

The exact words

For the purposes of this Title, references to Union acts in Articles 241, 256, 261, 262, 263 and 266 as well as in point (a) of Article 3(1) of Annex 19 and Article 1(5) of Annex 21 shall be understood to include those Union acts as amended or replaced in future as well as any Union act implementing or supplementing those Union acts.

Official text Article 268 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title II · Chapter 7 — Transitional arrangements

Article 269

Goods placed on the market in Gibraltar

What it says

Three transitional rules. First (paragraph 1), Title II of Part Three does not apply to goods whose movement started before the treaty's entry into force and ended after it; paragraph 4 says this rule stops applying 2 months after entry into force. Second (paragraph 2), the treaty's indirect-tax provisions do not apply to goods covered by an import-duty exemption certificate issued by the United Kingdom, for Gibraltar, under Regulation 8, Part 3 of the Gibraltar Integrated Tariff Regulations 2017 before entry into force, provided the United Kingdom, for Gibraltar, has given the EU's competent authorities copies of all such certificates still in force, with information on the quantities imported over the last 3 years where applicable. The quantities to be imported must be in proportion to the projects the certificate covers. Under paragraph 4 this lasts no longer than the certificate or 3 months after entry into force, whichever is shorter. Third (paragraph 5), any good lawfully placed on the market in Gibraltar before entry into force is not subject to the requirements of Article 256 for 3 months after entry into force. A trader relying on one of these rules must prove the facts on the basis of any relevant document: that the movement started, or the certificate was issued, before entry into force (paragraph 3); or that the good was placed on the market in Gibraltar before entry into force, with details of the quantities (paragraph 6).

What it pulls in

Article 256

Article 256 is the EU product-law requirement that paragraph 5 suspends for existing stock. The Gibraltar Integrated Tariff Regulations 2017 are Gibraltar legislation, not part of the treaty. Article 270 is the companion transition for goods in temporary storage or under special customs procedures, and Article 336 sets the relationship between provisional application and entry into force.

Why it matters here

The reliefs run from entry into force, which Article 336(4) reads, once the treaty is provisionally applied, as the date provisional application began. The European Commission's press release of 14 July 2026 (IP/26/1609) says the treaty "will enter into provisional application on 15 July 2026". Counted from that date, the rule for goods in movement (paragraph 1) lasts 2 months, and the rules for duty-exemption certificates (paragraph 2) and for goods already on the market (paragraph 5) last at most 3 months. The text does not say how the months are counted. The certificate relief also depends on the United Kingdom, for Gibraltar, having given the EU's competent authorities copies of all extant certificates and, where applicable, the quantities imported over the last 3 years. In each case the trader relying on the relief must prove the facts by documents (paragraphs 3 and 6).

The exact words

1. This Title shall not apply to goods the movement of which started before the entry into force of this Agreement and ended thereafter.
2. The provisions of this Agreement relating to indirect tax shall not apply to goods which are covered by a certificate of exemption from import duty issued by the United Kingdom, in respect of Gibraltar, under Regulation 8, Part 3 of the Gibraltar Integrated Tariff Regulations 2017 before the entry into force of this Agreement, to the extent set out in paragraph 4 of this Article, provided that the United Kingdom, in respect of Gibraltar, has provided to the competent authorities within the Union copies of all such extant certificates together with relevant information on the respective quantity of goods imported over the last three years where applicable. The quantities of goods to be imported shall be commensurate with the relevant projects covered by the certificate.
3. Where an economic operator relies on paragraph 1 or 2 with respect to a specific good or goods, that operator shall bear the burden of demonstrating, on the basis of any relevant document, that the movement started before the entry into force of this Agreement or that the certificate was issued before the entry into force of this Agreement.
4. Paragraph 1 shall cease to apply two months after the entry into force of this Agreement. Paragraph 2 shall apply for a period of no longer than the duration of the relevant certificate or a period of three months after the entry into force of this Agreement, whichever is shorter.
5. Any good that was lawfully placed on the market in Gibraltar before the date of entry into force of this Agreement shall, for a period of three months after the entry into force of this Agreement, not be subject to the requirements of Article 256.
6. Where an economic operator relies on paragraph 5 with respect to a specific good, that operator shall bear the burden of demonstrating, on the basis of any relevant document, that the good was placed on the market in Gibraltar before the entry into force of this Agreement, together with providing details of the quantities of goods concerned.

Official text Article 269 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 270

Ending of temporary storage or special customs procedures

What it says

Goods that were in temporary storage in Gibraltar, or under a special customs procedure begun under the law of the United Kingdom, for Gibraltar, before the treaty took effect stay under that law as it stood on that date, as long as: (a) the goods have not been discharged from the special procedure, and no longer than 2 months after entry into force; or (b) the temporary storage has not ended, and no later than the end of the legal time limit for temporary storage in that law. This Title then applies to their release for free circulation (clearance for unrestricted use), to the discharge of the special procedure, and to any re-export from Gibraltar.

What it pulls in

No Article is cited by number. Article 269 is the companion transition for goods in movement, duty-exemption certificates and goods already on the market. When goods leave the old rules, Title II applies, including Article 247(3), which applies the rules in Annexes 19, 21, 22 and 24 (moving goods into and out of Gibraltar, joint visits, and the transaction tax and excise).

Why it matters here

The old Gibraltar rules continue for goods that were in temporary storage or under a special customs procedure at the changeover: for special procedures, for no longer than 2 months; for temporary storage, no later than the end of its legal time limit (paragraph 1). Release for free circulation, discharge of the procedure and re-export are under Title II (paragraph 2). Article 336(4) reads 'entry into force' as the date provisional application began; the European Commission's press release of 14 July 2026 (IP/26/1609) gives that date as 15 July 2026. The Article does not say expressly which rules govern goods still under a special procedure when the 2 months end.

The exact words

1.     Goods that were in temporary storage in Gibraltar or any special customs procedure commenced under the legislation of the United Kingdom, in respect of Gibraltar, prior to the date of entry into force of this Agreement, shall remain subject to that legislation as it was on the date of entry into force of this Agreement as long as:
(a)    the goods are not discharged from the special procedures, and no longer than two months after the entry into force of this Agreement; or
(b)   the temporary storage has not ended, and no later than the end of the legal time limit for temporary storage set out in that legislation.
2.    This Title shall apply to the release for free circulation, discharge of the special procedure and any re-export from Gibraltar of goods referred to in paragraph 1.

Official text Article 270 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title III — Transport · Chapter 1 — Aviation

Article 271

Definitions

What it says

Definitions for the aviation chapter. An "air carrier" is an air transport business holding a valid operating licence or equivalent. The term "air transport" is carrying passengers, baggage, cargo or mail by aircraft, offered to the public for payment or hire, on scheduled and non-scheduled services. A "competent authority" is a government agency or body responsible for the relevant regulatory and administrative functions under this treaty. "Gibraltar airport" means the airport on the isthmus of Gibraltar, in respect of the services that are the subject of the Article 274 joint venture. A footnote says the treaty and related arrangements do not affect the UK's or Spain's legal positions on sovereignty and jurisdiction over the land on which the airport stands, and cannot be used as a basis to assert or deny sovereignty.

What it pulls in

Article 274

The exact words

For the purposes of this Chapter, the following definitions apply:
(a)   "air carrier" means an air transport undertaking holding a valid operating licence or equivalent;
(b)   "air transport" means the carriage by aircraft of passengers, baggage, cargo and mail, separately or in combination, held out to the public for remuneration or hire, including both scheduled and non-scheduled air services;
(c)   "competent authority" means a government agency or entity responsible for the relevant regulatory and administrative functions under this Agreement; and
(d)   "Gibraltar airport" means the airport located in the isthmus of Gibraltar1 in in respect of the services which are the subject of the joint venture referred to in Article 274.

1 This Agreement, any supplementing agreements as referred to in Article 4, any administrative arrangements or other arrangements related to this Agreement, and any measures or instruments or conduct taken in application or as a result thereof, or pursuant thereto, shall be without prejudice to, and shall not otherwise affect, the respective legal positions of the United Kingdom of Great Britain and Northern Ireland or of the Kingdom of Spain with regard to sovereignty and jurisdiction over the territory on which the airport is located, and shall not constitute the basis for any assertion or denial of sovereignty, including in legal proceedings or otherwise.

Official text Article 271 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 272

Flights to and from Gibraltar airport

What it says

Airlines of either side may fly over Gibraltar without landing, and may stop at Gibraltar airport for non-traffic purposes (stops that do not pick up or set down passengers or cargo), on a non-discriminatory basis. Flights between Gibraltar airport and points in the EU may be flown only by EU airlines or airlines authorised under EU law, and those flights are run under EU law. Flights between Gibraltar airport and points in the UK may be flown only by UK airlines or airlines the UK has authorised, under UK law. The competent authorities of the two sides agree to consult each other on the possible extension to Gibraltar of relevant existing or future agreements or other international legal instruments, as necessary, and on how they would work in practice.

What it pulls in

"Gibraltar airport" here is the Article 271(d) defined term, which is tied to the services that are the subject of the Article 274 joint venture. Article 273 sets the rules that apply at the airport, and Article 275 gives the EU-UK treaty committee on aviation its role.

Why it matters here

Paragraphs 2 and 3 split routes by destination: flights to points in the EU are flown by EU carriers or carriers authorised under EU law, under EU law; flights to points in the UK by UK carriers or carriers the UK has authorised, under UK law. Paragraph 2 says such services "may be provided"; it does not require any airline to fly a route. Paragraph 4 is a duty to consult, not to agree. The overflight and technical-stop rights in paragraph 1 apply to the carriers of each Party on a non-discriminatory basis. The stop right in paragraph 1(b) and the routes in paragraphs 2 and 3 refer to "Gibraltar airport" (the overflight right in paragraph 1(a) refers to "the territory of Gibraltar"). Article 271(d) defines "Gibraltar airport" by reference to the services of the Article 274 joint venture; the text does not say how these rights apply before that joint venture is set up.

The exact words

1.    For the conduct of air transport, the air carriers of each Party shall be able to exercise on a non-discriminatory basis:
(a)   the right to fly across the territory of Gibraltar without landing; and
(b)   the right to make stops for non-traffic purposes at Gibraltar airport.
2.    Air transport services between Gibraltar airport and points in the Union territory may be provided only by air carriers of the Union or by air carriers authorised under Union law. These services shall be provided in accordance with Union law.
3.    Air transport services between Gibraltar airport and points in the United Kingdom may be provided only by air carriers of the United Kingdom or by air carriers authorised by the United Kingdom. These services shall be provided in accordance with the law of the United Kingdom.
4.    The competent authorities of the Parties agree to consult each other on the possible extension to Gibraltar of relevant existing or future agreements or other international legal instruments as necessary as well as on their practical implementation.

Official text Article 272 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 273

Rules applicable to Gibraltar airport

What it says

Air traffic management and air navigation services for civil flights at Gibraltar airport must offer safety and interoperability equivalent to civil airports where the rules of the International Civil Aviation Organization (ICAO, the UN aviation body) apply; safety and security must be at least at that level. For airport charges, ground handling, slots and passengers who are disabled or have reduced mobility, the EU acts listed in Annex 25 apply to Gibraltar airport. Later EU acts that amend, replace, supplement or implement an Annex 25 act, or are on the same subject, also apply, under the conditions in paragraphs 5 and 6: the EU must notify the United Kingdom, for Gibraltar, immediately; within 30 days the United Kingdom, for Gibraltar, must tell the EU whether it accepts the new act and will put it into its law; acceptance by the United Kingdom, for Gibraltar, of the new act's content creates rights and obligations between it and the EU; and paragraph 6 says that within 30 days of the EU's notification, paragraph 4 applies to the new act. Under the EU-UK treaty committee on aviation, the competent authorities of both sides exchange regular safety and security information and carry out joint inspection visits to monitor compliance with Annex 25 and security at the airport. Visits are proportionate and take place at the request of either Party, which "the other Party cannot refuse"; they and the information exchange concern the operation, and the preparation, of flights between Gibraltar airport and the EU. The Committee agrees the practical details, and both sides report back to it. Airlines under an EU operating ban (Regulation 2111/2005, as amended or replaced) or under either side's restrictive measures (sanctions) may not operate to and from Gibraltar airport.

What it pulls in

Article 23

Article 23 establishes the EU-UK treaty committees; Article 275 gives the aviation committee its powers, including recommending amendments to Annex 25 and addressing discrepancies found on inspection visits. Annex 25 lists the EU acts on charges, ground handling, slots and reduced-mobility passengers. Regulation 2111/2005 is the EU air-safety list of banned airlines, and is read to include its future versions.

Why it matters here

Paragraph 3 applies the EU acts listed in Annex 25 to Gibraltar airport, and paragraph 4 extends this to later EU acts on those subjects. Paragraph 5 requires the United Kingdom, for Gibraltar, to tell the EU within 30 days whether it accepts a later act, while paragraph 6 says paragraph 4 applies to it within 30 days of the EU's notification. The text does not say what happens if the United Kingdom, for Gibraltar, does not accept. Joint inspection visits may be requested by either Party and "the other Party cannot refuse"; they concern flights between Gibraltar airport and the EU and their preparation (paragraph 7). Paragraphs 1 and 2 set the standard of air navigation, safety and security services by reference to ICAO; they do not say who provides those services.

The exact words

1. The air traffic management and air navigation services provided to civil air traffic at Gibraltar airport shall offer a level of safety and interoperability with civil operations and systems that is equivalent to that of the services provided in civil airports where International Civil Aviation Organization ("ICAO") provisions apply.
2. Safety and security provided to civil air traffic at Gibraltar airport shall be provided, at a minimum, at the level of equivalent services provided in civil airports where ICAO provisions apply.
3. In the area of airport charges, ground handling, slots, disabled persons and persons with reduced mobility, the provisions contained in the acts listed in the Annex 25 shall apply to Gibraltar airport.
4. Under the conditions laid down in paragraphs 5 and 6, the provisions contained in any subsequent act:
(a) amending or replacing an act listed in the Annex 25;
(b) supplementing or implementing an act listed in the Annex 25; or
(c) on the subject matter of an act listed in the Annex 25,
shall also apply to Gibraltar airport.
5. Where the Union adopts a subsequent act referred to in paragraph 4, it shall immediately notify the United Kingdom, in respect of Gibraltar, of the adoption of that act. Within 30 days of this notification, the United Kingdom, in respect of Gibraltar, shall notify the Union of its decision whether to accept the content of, and to implement into its domestic law, the subsequent Union act. The acceptance by the United Kingdom, in respect of Gibraltar, of the content of the subsequent Union act shall create rights and obligations between the United Kingdom, in respect of Gibraltar, and the Union.
6. Within 30 days of the Union notification referred to in paragraph 5, paragraph 4 shall apply in relation to the subsequent Union act.
7. The competent authorities of the Union and the United Kingdom, in respect of Gibraltar, shall, under the auspices of the Specialised Committee on Aviation established pursuant to Article 23:
(a) exchange regular information on safety and security matters; and
(b) conduct joint inspection visits to Gibraltar airport for the purpose of monitoring compliance with the provisions of Annex 25 and security at Gibraltar airport.
The visits shall be proportionate and take place at the request of either Party that the other Party cannot refuse. Such inspection visits and exchange of information shall happen regarding and during the operation of flights between Gibraltar airport and points in the Union territory as well as the preparation for such operation. The practical modalities for the implementation of this paragraph shall be agreed by the Specialised Committee on Aviation. The Union and the United Kingdom, in respect of Gibraltar, shall report back on the implementation of this paragraph to the Specialised Committee on Aviation.
8. Air carriers that are the subject of an operating ban in the Union under Regulation (EC) No 2111/2005 of the European Parliament and of the Council1 shall not be permitted to operate to and from Gibraltar airport.
The reference to Regulation (EC) No 2111/2005 shall be understood to include that Regulation as amended or replaced in future as well as any Union act implementing or supplementing that Regulation.
9. Air carriers that are subject to the restrictive measures of either of the Parties shall not be permitted to operate to and from Gibraltar airport.

1 Regulation (EC) No 2111/2005 of the European Parliament and of the Council of 14 December 2005 on the establishment of a Community list of air carriers subject to an operating ban within the Community and on informing air transport passengers of the identity of the operating air carrier, and repealing Article 9 of Directive 2004/36/EC (OJ EC L 344, 27.12.2005, p. 15, ELI: http://data.europa.eu/eli/reg/2005/2111/oj).

Official text Article 273 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 274

Joint venture

What it says

A joint venture company is to be set up under the shared responsibility of the United Kingdom, for Gibraltar, and Spain. It may not be set up in either of those two States and must be set up in an EU country. It is to choose, "through regular public tender", and supervise the commercial company that runs Gibraltar airport day to day. The tender may set the contract and labour law that applies to that company and its operations. People or companies who take legal action against the joint venture or the commercial company may do so in line with the relevant domestic, EU or international instruments and any procedures they set out, including through the courts of the United Kingdom, for Gibraltar, or of an EU country, as appropriate.

What it pulls in

Referred to by Article 271(d), which defines "Gibraltar airport" as the airport "in respect of the services which are the subject of the joint venture referred to in Article 274"; Articles 272 (route rights) and 273 (Annex 25 rules) use that defined term. Article 275 gives the EU-UK treaty committee on aviation its powers.

Why it matters here

Article 274 sets no date for setting up the joint venture or for the first tender, and does not say how often the "regular" tender is held. Article 271(d) defines "Gibraltar airport" by reference to the services that are the subject of this joint venture, and Articles 272 and 273 use that defined term.

The exact words

1.    A joint venture company shall be constituted under the shared responsibility of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain. The joint venture company shall not be constituted in either State sharing responsibility for the joint venture company and shall be constituted in a Member State. The joint venture shall select, through regular public tender, and supervise the commercial company in charge of the day-to-day management of Gibraltar airport.
2.    The public tender may foresee the contract and labour law applicable to the commercial company and its operations.
3.    Private persons or companies that litigate against the joint venture or the commercial company may do so in line with relevant domestic, Union or international instruments, as well as any modalities set out in those instruments, including through the courts of the United Kingdom, in respect of Gibraltar, or of a Member State, as appropriate.

Official text Article 274 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 275

Specialised Committee on Aviation

What it says

The EU-UK treaty committee on aviation is to deal with matters under this Chapter. It has the power to: (a) recommend that the Cooperation Council adopt a decision amending Annex 25; (b) monitor and review the implementation of this Chapter and ensure that it works properly; (c) deal with discrepancies found after the joint inspection visits under Article 273(7)(b); (d) discuss technical issues arising from implementing this Chapter; (e) make recommendations to the Parties on implementing and applying this Chapter; (f) consider any matter of interest in an area this Chapter covers; and (g) monitor, and hold dialogues and exchanges in areas of shared interest, to find chances to cooperate and share best practice and expertise.

What it pulls in

Article 273

The exact words

The Specialised Committee on Aviation shall address matters under this Chapter and shall have the power to:
(a)   make recommendations to the Cooperation Council to adopt a decision amending Annex 25;
(b)   monitor and review the implementation and ensure the proper functioning of this Chapter;
(c)   address discrepancies following joint inspection visits pursuant to point (b) of the first subparagraph of Article 273(7);
(d)   discuss technical issues arising from the implementation of this Chapter;
(e)   make recommendations to the Parties regarding the implementation and application of this Chapter;
(f)   consider any matter of interest relating to an area covered by this Chapter; and
(g)   monitor, hold dialogues and exchanges in areas of shared interest, with the view of identifying opportunities to cooperate and share best practices and expertise.

Official text Article 275 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title III · Chapter 2 — Road transport

Article 276

Transport of goods and movement of ambulances between the territories of the Parties

What it says

Paragraph 1: the Parties must allow goods to be carried by road between their territories. On the EU side, these journeys are limited to the contiguous frontier zone (defined in Article 3(1)(g) as the municipalities of the Mancomunidad de Municipios del Campo de Gibraltar). Paragraph 2: the EU must allow, in its territory, two ambulance services necessary to protect health, provided by operators established in Gibraltar and acting under the direction of the GHA (the Gibraltar Health Authority): (a) emergency ambulance services; and (b) ambulance services needed for the specialist handling of serious and acute medical conditions between Gibraltar and the establishments listed in Annex 26, which are contiguous to Gibraltar for public health purposes. Paragraph 3: the United Kingdom, for Gibraltar, must allow, in Gibraltar, the same two services, provided by EU operators established in the contiguous frontier zone and acting under the direction of authorities duly authorised under the relevant regulations. Both ambulance rules are subject to the requirement that they are "applied in a reasonable manner that does not lead to arbitrary or unjustifiable discrimination or to a disguised restriction on trade in services".

What it pulls in

Annex 26 lists the medical establishments ambulances may run to; Article 283(5)(a) lets the EU-UK treaty committee on economy and trade amend that list. Articles 278 to 285 set licence, driver, vehicle, traffic and tax rules for road haulage operators undertaking journeys referred to in Article 276 or 277, and Article 279 lists types of goods transport that may be carried out in the contiguous frontier zone without that licence. Article 277 is the separate permission for UK–Gibraltar freight in transit through EU territory.

Why it matters here

On the EU side the goods permission is limited to the contiguous frontier zone, which Article 3(1)(g) defines as the municipalities of the Mancomunidad de Municipios del Campo de Gibraltar; paragraph 1 states no such limit for Gibraltar. Paragraph 2 lets Gibraltar operators provide the two ambulance services "within its territory" (the EU's), without that zone limit; under paragraph 3 the EU operators must be established in the contiguous frontier zone. Annex 26 lists seven health service providers: in La Línea de la Concepción, Palmones, Algeciras (two), Benalmádena, Málaga and Jerez. Article 283(5)(a) gives the EU-UK treaty committee on economy and trade the power to amend Annex 26.

The exact words

1.    The Parties shall allow the transport of goods by road between their territories. However, within the territory of the Union, those transport operations shall be limited to the contiguous frontier zone.
2.    The Union shall allow within its territory the provision of the following ambulance services necessary to protect health, by operators established in Gibraltar and acting under the direction of the GHA, subject to the requirement that this paragraph is applied in a reasonable manner that does not lead to arbitrary or unjustifiable discrimination or to a disguised restriction on trade in services:
(a)   emergency ambulance services; and
(b)   ambulance services required for the specialist handling of serious and acute medical conditions between Gibraltar and those establishments listed in Annex 26, which are contiguous to Gibraltar for public health purposes.
3.     The United Kingdom, in respect of Gibraltar, shall allow within the territory of Gibraltar the provision of the following ambulance services necessary to protect health, by Union operators established in the contiguous frontier zone and acting under the direction of authorities duly authorised under relevant regulations, subject to the requirement that this paragraph is applied in a reasonable manner that does not lead to arbitrary or unjustifiable discrimination or to a disguised restriction on trade in services:
(a)    emergency ambulance services; and
(b)    ambulance services required for the specialist handling of serious and acute medical conditions between Gibraltar and those establishments listed in Annex 26, which are contiguous to Gibraltar for public health purposes.

Official text Article 276 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 277

Transport of goods to and from Gibraltar through the territory of the Union

What it says

The EU must allow goods to be carried by road, for a commercial purpose, between the territory of the United Kingdom and Gibraltar, in transit through EU territory, together with the unladen (empty) journeys made in conjunction with that transport. The text does not define "transit". This Article places the duty on the EU; it places no matching duty on the United Kingdom, for Gibraltar.

What it pulls in

Article 276 is the other road permission (Gibraltar to and from the contiguous frontier zone). The operator, driver, vehicle, traffic and tax rules in Articles 278 to 285 apply to both kinds of journey. Article 279's licence exemptions are stated for the contiguous frontier zone; the text does not say how they apply to a transit journey under this Article, which also crosses EU territory outside that zone.

Why it matters here

The Article covers road transport of goods for a commercial purpose between the UK and Gibraltar with transit through EU territory, and the empty journeys made in conjunction with it. It refers to transit through EU territory; it does not mention loading or unloading goods in EU territory. The licence, driver, vehicle, traffic and tax rules in Articles 278 to 285 apply to these journeys. The customs treatment of the goods is dealt with in Title II, not in this Chapter.

The exact words

The Union shall allow the transport with a commercial purpose, with transit through its territory, of goods by road between the territory of the United Kingdom and Gibraltar, and unladen journeys that are made in conjunction with that transport.

Official text Article 277 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 278

Requirements for operators

What it says

A road haulage operator making an Article 276 or 277 journey must hold a valid licence. Licences are issued under each side's own law, but only to operators who meet the requirements in Part A of Annex 27 on admission to, and pursuit of, the occupation of road haulage operator. A certified true copy of the licence must be kept on board the vehicle and shown at the request of any inspecting officer either side has authorised. The licence and the copy must follow one of the models in Appendix 27-A-1-3 of Annex 27, which also sets the conditions of use, and must carry at least two of the security features listed in Appendix 27-A-1-4.

What it pulls in

Article 279 lists the types of goods transport that may be carried out in the contiguous frontier zone without this licence: mail as a universal service; damaged or broken-down vehicles; goods in motor vehicles of up to 2.5 tonnes permissible laden mass, trailers included; medical supplies for emergency relief; an operator carrying goods for its own purposes, if all five conditions in point (e) are met; and goods in motor vehicles with a maximum authorised speed of 40 km/h. Annex 27 Part A carries the operator requirements; Article 283(5)(d) gives the EU-UK treaty committee on economy and trade the power to change Annex 27 to reflect changes to Annex 31 of the Trade and Cooperation Agreement.

Why it matters here

An operator making an Article 276 or 277 journey needs this licence unless the transport falls within one of the Article 279 exemptions, which are stated for the contiguous frontier zone. Licences are issued under each Party's own law, to the standards in Part A of Annex 27. Inspecting officers authorised by either Party may ask to see the certified copy, which must be kept on board. Article 283(5)(d) gives the EU-UK treaty committee on economy and trade the power to change Annex 27 to reflect changes to Annex 31 of the UK–EU Trade and Cooperation Agreement.

The exact words

1.     Road haulage operators of a Party undertaking a journey referred to in Articles 276 or 277 shall hold a valid licence issued in accordance with paragraph 2 of this Article.
2.    Licences shall only be issued, in accordance with the law of the Parties, to road haulage operators who comply with the requirements set out in Part A of Annex 27 governing the admission to, and the pursuit of, the occupation of road haulage operator.
3.    A certified true copy of the licence shall be kept on board the vehicle and shall be presented at the request of any inspecting officer authorised by a Party. The licence and the certified true copy shall correspond to one of the models set out in Appendix 27-A-1-3 of Annex 27, which also lays down the conditions governing the licence's use. The licence shall contain at least two of the security features listed in Appendix 27-A-1-4 of Annex 27.

Official text Article 278 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 279

Exemption from licensing requirement in the contiguous frontier zone

What it says

Six kinds of goods transport, and the empty journeys that go with them, may be carried out in the contiguous frontier zone without an Article 278 licence: mail carried as a universal service; moving damaged or broken-down vehicles; goods in motor vehicles whose permitted laden weight, trailers included, is no more than 2.5 tonnes; medicines, appliances and equipment for emergency medical relief, in particular after natural disasters and for humanitarian aid; own-account transport — where the goods belong to the operator, or have been sold, bought, let out on hire or hired, produced, extracted, processed or repaired by it, the journey is to or from its own premises or for its own requirements, the driver is its own staff or contracted to it, the vehicle is owned, bought on deferred terms or hired by it, and the transport is "no more than ancillary to the overall activities of the road haulage operator"; and goods in motor vehicles whose maximum authorised speed is 40 km/h or less.

What it pulls in

Article 278

Article 278 is the licence being dispensed with. The exemption is stated for the contiguous frontier zone (Article 3(1)(g): the municipalities of the Mancomunidad de Municipios del Campo de Gibraltar); the text does not say how it applies to UK–Gibraltar transit under Article 277, which also crosses EU territory outside that zone. This Article dispenses with the licence only; it says nothing about the driver, vehicle and traffic rules in Articles 280 to 282.

Why it matters here

Under point (e), a business carrying goods that it owns, or has sold, bought, let out on hire or hired, produced, extracted, processed or repaired, in a vehicle it owns, bought on deferred terms or hired, driven by its own or contracted staff, to or from its own premises or for its own needs, needs no haulage licence in the contiguous frontier zone, provided the carrying is "no more than ancillary" to its overall activities; the five conditions in point (e) each have to be met. Under point (c), a vehicle of up to 2.5 tonnes permissible laden mass, trailers included, is exempt, with no condition on what it carries or who owns the goods. The Article says these journeys "may be conducted in the contiguous frontier zone"; it does not say whether the exemption also covers the part of a journey inside Gibraltar.

The exact words

The following types of transport of goods and unladen journeys made in conjunction with such transport may be conducted in the contiguous frontier zone without a valid licence as referred to in Article 278:
(a)   transport of mail as a universal service;
(b)   transport of vehicles which have suffered damage or breakdown;
(c)   transport of goods in motor vehicles the permissible laden mass of which, including that of trailers, does not exceed 2,5 tonnes;
(d)   transport of medicinal products, appliances, equipment and other articles required for medical care in emergency relief, in particular for natural disasters and humanitarian assistance;
(e)   transport of goods in vehicles provided that the following conditions are fulfilled:
(i)    the goods carried are the property of the road haulage operator or have been sold, bought, let out on hire or hired, produced, extracted, processed or repaired by the operator;
(ii)   the purpose of the journey is to carry the goods to or from the road haulage operator's premises or to move them, either inside or outside the operator for its own requirements;
(iii) the vehicles used for such transport are driven by personnel employed by, or put at the disposal of, the road haulage operator under a contractual obligation;
(iv) the vehicles carrying the goods are owned by the road haulage operator, have been bought by it on deferred terms or have been hired; and
(v)    such transport is no more than ancillary to the overall activities of the road haulage operator;
(f)   transport of goods by means of motor vehicles with a maximum authorised speed not exceeding 40 km/h.

Official text Article 279 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 280

Requirements for drivers

What it says

Drivers on Article 276 or 277 journeys must hold a Certificate of Professional Competence issued under Part B of Annex 27, and must keep to the Annex 27 rules on driving and working time, rest periods, breaks and tachographs.

What it pulls in

The exact words

Drivers of the vehicles of road haulage operators of a Party undertaking a journey referred to in Article 276 or 277 shall:
(a)   hold a Certificate of Professional Competence issued in accordance with Section 1 of Part B of Annex 27; and
(b)   comply with the rules on driving and working time, rest periods, breaks and the use of tachographs in accordance with Sections 2, 3 and 4 of Part B of Annex 27.

Official text Article 280 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 281

Requirements for vehicles

What it says

Neither side may reject or ban a vehicle on an Article 276 or 277 journey that meets the requirements in Section 1 of Part C of Annex 27; such vehicles must carry a tachograph built, installed, used, tested and checked in line with that Annex.

What it pulls in

The exact words

1.    A Party shall not reject or prohibit the use in its territory of a vehicle undertaking a journey referred to in Article 276 or 277 if the vehicle complies with the requirements set out in Section 1 of Part C of Annex 27.
2.    Vehicles of road haulage operators of a Party undertaking a journey referred to in Article 276 or 277 shall be equipped with a tachograph constructed, installed, used, tested and controlled in accordance with Section 2 of Part C of Annex 27.

Official text Article 281 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 282

Road traffic rules

What it says

Drivers of road haulage operators on Article 276 or 277 journeys must, when in the territory of the other Party, obey the road traffic laws and regulations in force there.

What it pulls in

The exact words

Drivers of the vehicles of road haulage operators of a Party undertaking a journey referred to in Article 276 or 277 shall, when in the territory of the other Party, comply with the domestic laws and regulations in force in that territory concerning road traffic.

Official text Article 282 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 283

Development of laws and Specialised Committee on Economy and Trade

What it says

When either Party proposes a new regulatory measure in an area covered by Annex 27, it must tell the other as soon as possible and keep it informed. At a Party's request, the EU-UK treaty committee on economy and trade holds an exchange of views, within two months, on whether the proposed measure would apply to Article 276 or 277 journeys. Once a measure is adopted, the Party must notify the other and supply the text within one week of its publication. At a Party's request, the Committee meets within two months to discuss any adopted measure, whether or not those earlier steps have taken place. The Committee has the power to amend Annex 26; to confirm that changes made by a new measure conform to Annex 27; to decide on other measures to keep this Chapter working properly; and to change Annex 27 to reflect changes to Annex 31 of the UK–EU Trade and Cooperation Agreement.

What it pulls in

The exact words

1. When a Party proposes a new regulatory measure in an area covered by Annex 27, it shall:
(a) notify the other Party of the proposed regulatory measure as soon as possible; and
(b) keep the other Party informed of the progress of the regulatory measure.
2. At the request of a Party, an exchange of views shall take place within the Specialised Committee on Economy and Trade, no later than two months after the submission of the request, as to whether the proposed new regulatory measure would apply to journeys referred to in Article 276 or 277.
3. When a Party adopts a new regulatory measure referred to in paragraph 1, it shall notify the other Party and supply the text of the new regulatory measure within one week of its publication.
4. The Specialised Committee on Economy and Trade shall meet to discuss any new regulatory measure adopted, on request by a Party, within two months of the submission of the request, whether or not a notification has taken place in accordance with paragraph 1 or 3, or a discussion has taken place in accordance with paragraph 2.
5. The Specialised Committee on Economy and Trade shall have the power to:
(a) amend Annex 26;
(b) confirm that the amendments made by the new regulatory measure conform to Annex 27;
(c) decide on any other measure aimed at safeguarding the proper functioning of this Chapter; and
(d) adopt any modifications to Annex 27 as may be necessary to reflect changes made to Annex 31 to the Trade and Cooperation Agreement.

Official text Article 283 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 284

Remedial measures

What it says

If one side considers that the other has adopted a new road transport rule that does not comply with Annex 27 — in particular where the EU-UK treaty committee on economy and trade has reached no decision under Article 283 — and applies that rule to its hauliers, drivers or vehicles anyway, it may, after giving notice, take "appropriate remedial measures, including the suspension of obligations under this Agreement or any supplementing agreement". Two limits: the measures may not exceed the harm (the "nullification or impairment") caused by the offending rule, and they take effect no earlier than 7 days after notice. They must stop once the acting side is satisfied that the other is complying with this Chapter, or in compliance with a ruling of the arbitration tribunal. Neither side may invoke the WTO Agreement or any other international agreement to block the suspension.

What it pulls in

Article 283

Article 283 is the notification and committee procedure; paragraph 1 refers in particular to cases where the EU-UK treaty committee on economy and trade has not reached a decision under it. The arbitration tribunal is the dispute-settlement body in Part Six. Annex 27 holds the haulage standards the new rule is measured against.

Why it matters here

Either Party may suspend obligations under this treaty or any supplementing agreement, not only road transport ones, if it considers that the other Party has adopted a new rule that breaks Annex 27 and is applying it to its operators, drivers or vehicles. No prior ruling is required. The limits are that the measures must not exceed the harm caused, take effect at the earliest 7 days after notice, and stop when the acting Party is satisfied that the other is complying or when an arbitration tribunal ruling requires it. The trigger can arise from a new rule adopted by either Party.

The exact words

1.    If a Party considers that the other Party has adopted a new regulatory measure that does not comply with the requirements of Annex 27, in particular in cases where the Specialised Committee on Economy and Trade has not reached a decision under Article 283, and the other Party nevertheless applies the provisions of the new regulatory measure to the Party's road haulage operators, drivers or vehicles, the Party may, after notifying the other Party, adopt appropriate remedial measures, including the suspension of obligations under this Agreement or any supplementing agreement, provided that such measures:
(a)   do not exceed the level equivalent to the nullification or impairment caused by the new regulatory measure adopted by the other Party that does not comply with the requirements of Annex 27; and
(b)   take effect at the earliest seven days after the Party which intends to take such measures has given the other Party notice under this paragraph.
2.    The appropriate remedial measures shall cease to apply:
(a)   when the Party having taken such measures is satisfied that the other Party is complying with its obligations under this Chapter; or
(b)   in compliance with a ruling of the arbitration tribunal.
3.    A Party shall not invoke the WTO Agreement or any other international agreement to preclude the other Party from suspending obligations under this Article.

Official text Article 284 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 285

Taxation

What it says

Paragraph 1: vehicles of road haulage operators making Article 276 or 277 journeys are exempt from the other Party's taxes and charges on the possession or circulation (use on the roads) of vehicles. Paragraph 2: the exemption does not cover a tax or charge on fuel consumption, a charge for using a road or road network, or a charge for using particular bridges, tunnels or ferries. Paragraph 3: fuel in the vehicle's standard tanks and in temporarily admitted special containers, used directly to drive the vehicle and, where appropriate, to run refrigeration and other systems during transport, and the lubricants the vehicle needs for normal operation during the journey, are free of customs duties and any other taxes and levies, such as VAT and excise duties, and are not subject to import restrictions. Paragraph 4: spare parts imported to repair, in one Party's territory, a vehicle registered or put into circulation in the other Party are admitted on a temporary duty-free basis, without import bans or restrictions. The parts they replace are subject to customs duties and other taxes (VAT) and must be re-exported or destroyed under the control of the customs authorities of the other Party.

What it pulls in

Article 289(2) says Articles 276 and 277 do not apply to an advantage a Party gives under a tax convention. Article 289(1), under which a tax convention prevails over the treaty where they are inconsistent, covers Titles I and II of Part Three; this Article is in Title III.

Why it matters here

Hauliers making Article 276 or 277 journeys are exempt from the other Party's taxes and charges on the possession or circulation of vehicles (paragraph 1). Taxes or charges on fuel consumption, road charges and charges for particular bridges, tunnels or ferries are not covered (paragraph 2). Paragraph 3 is limited to fuel in the vehicle's standard tanks and in temporarily admitted special containers that is used directly to drive the vehicle or run its systems during transport, and to the lubricants needed for the journey.

The exact words

1.    Vehicles of road haulage operators of a Party undertaking a journey referred to in Article 276 or 277 shall be exempt from the taxes and charges levied on the possession or circulation of vehicles in the territory of the other Party.
2.    The exemption referred to in paragraph 1 shall not apply to:
(a)   a tax or charge on fuel consumption;
(b)   a charge for using a road or network of roads; or
(c)   a charge for using particular bridges, tunnels or ferries.
3.    The fuel contained in the standard tanks of the vehicles and of special containers, admitted temporarily, which is used directly for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems, as well as lubricants present in the motor vehicles and required for their normal operation during the journey, shall be free of customs duties and any other taxes and levies, such as VAT and excise duties, and shall not be subject to any import restrictions.
4.    The spare parts imported for repairing a vehicle on the territory of one Party that has been registered or put into circulation in the other Party, shall be admitted under cover of a temporary duty-free admission and without prohibition or restriction of importation. The replaced parts are subject to customs duties and other taxes (VAT) and shall be re-exported or destroyed under the control of the customs authorities of the other Party.

Official text Article 285 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title III · Chapter 3 — Maritime transport

Article 286

Maritime transport

What it says

Each side must treat ships providing international maritime transport that fly the flag of any EU country or of the UK (Gibraltar), or are operated by the other side's service suppliers, no less favourably than its own ships as regards access to ports, use of port infrastructure, use of maritime auxiliary services, and customs facilities and the assignment of berths and loading and unloading facilities, including the related fees and charges. Each must also make available, in the port and the port internal waters, the listed port services — pilotage, towing and tugs, provisioning, fuelling and watering, garbage and ballast waste disposal, port captain's services, navigation aids, emergency repairs, anchorage, berthing and unberthing, and shore-based services such as communications, water and electricity — to the other side's international maritime transport service suppliers on terms that are reasonable and no less favourable than for its own, including fees, specifications and service quality.

What it pulls in

Two footnotes carry the definitions: "international maritime transport services" is carriage of passengers or cargo by seagoing vessel between a port of one Party and a port of the other or of a third country, or between ports of different EU countries, including door-to-door contracting under a single transport document; "maritime auxiliary services" are cargo handling, customs clearance, container station and depot, maritime agency, freight forwarding, and storage and warehousing services. The general exceptions in Article 287(2) and the security exceptions in Article 288 apply to this Title.

Why it matters here

Article 286 requires treatment no less favourable than a Party gives its own ships and suppliers (often called national treatment) for port access, port infrastructure, maritime auxiliary services, customs facilities and berths, and for the listed port services, including fuelling and provisioning. It applies to ships supplying international maritime transport services, which the footnote defines as carriage between a port of one Party and a port of the other Party or of a third country, or between ports of different EU countries. The Article deals with treatment in port. The footnote definition does not include carriage between two ports of the same EU country (often called cabotage). Article 2 says the treaty does not affect the UK's or Spain's legal positions on sovereignty and jurisdiction.

The exact words

Each Party shall:
(a)   accord to ships supplying international maritime transport services1 and flying the flag of any Member State or of the United Kingdom (Gibraltar), or operated by service suppliers of the other Party, treatment no less favourable than that accorded to its own ships with regard to:
(i)    access to ports;
(ii)   the use of port infrastructure;
(iii) the use of maritime auxiliary services1; and
(iv) customs facilities and the assignment of berths and facilities for loading and unloading, including related fees and charges; and
(b)   make available, in the port and the port internal waters, to international maritime transport service suppliers of the other Party on terms and conditions which are both reasonable and no less favourable than those applicable to its own suppliers or vessels (including fees and charges, specifications and quality of the service to be provided), the following port services: pilotage, towing and tug assistance, provisioning, fuelling and watering, garbage collecting and ballast waste disposal, port captain's services, navigation aids, emergency repair facilities, anchorage, berth, berthing and unberthing services and shore-based operational services essential to ship operations, including communications, water and electrical supplies.

1 "International maritime transport services" means the transport of passengers or cargo by seagoing vessels between a port of one Party and a port of the other Party or of a third country, or between ports of different Member States, including the direct contracting with providers of other transport services, with a view to covering door-to-door or multimodal transport operations under a single transport document.

1 "Maritime auxiliary services" means maritime cargo handling services, customs clearance services, container station and depot services, maritime agency services, maritime freight forwarding services and storage and warehousing services.

Official text Article 286 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title IV — Exceptions

Article 287

General exceptions

What it says

Paragraph 1: for Titles I and II of Part Three (the level playing field; and customs, indirect taxation and trade), either Party may adopt or keep measures compatible with Article XX of GATT 1994 (the general exceptions in the World Trade Organization's goods agreement, covering for example public morals, health and conservation), which is made part of this treaty. Paragraph 2: for Title III (transport), either Party may adopt or enforce measures necessary to protect public security, public morals or public order; to protect human, animal or plant life or health; or to secure compliance with laws consistent with this treaty, including on fraud, default on contracts, the privacy of personal data, the confidentiality of individual records and accounts, and safety. This is subject to the requirement that the measures are not applied as arbitrary or unjustifiable discrimination between countries where like conditions prevail, or as a disguised restriction on trade in services. A footnote says the public security and public order exceptions may be invoked only where "a genuine and sufficiently serious threat is posed to one of the fundamental interests of society". Paragraph 3: health measures include necessary environmental measures; point (g) of Article XX covers conservation of living and non-living exhaustible natural resources; measures implementing multilateral environmental agreements can fall under these points. Paragraph 4: before using points (i) and (j) of Article XX (measures on domestic materials and on products in short supply), a Party must give the other all relevant information and seek an agreed solution; if none is reached within 30 days it may apply the measures. In exceptional and critical circumstances needing immediate action it may apply precautionary measures at once, and must inform the other Party immediately.

What it pulls in

The exceptions reach the goods and level-playing-field titles and the three transport chapters (Articles 271 to 286). Article 288 is the security exception and Article 289 the tax-convention carve-out. Article XX of GATT 1994 is a WTO text, not an Article of this agreement.

Why it matters here

Paragraph 1 applies to Titles I and II of Part Three and paragraph 2 to Title III (Articles 271 to 286). Both apply to either Party. The public security and public order grounds in paragraph 2(a) are limited by the footnote to a genuine and sufficiently serious threat to a fundamental interest of society. The prior information and 30-day consultation in paragraph 4 apply to measures under points (i) and (j) of Article XX of GATT 1994; the Article sets no such step for the other exceptions.

The exact words

1.    Nothing in Titles I and II of this Part shall be construed as preventing a Party from adopting or maintaining measures compatible with Article XX of the General Agreement on Tariffs and Trade 1994 ("GATT 1994"). To that end, Article XX of
GATT 1994, including its Notes and Supplementary Provisions, is incorporated into and made part of this Agreement, mutatis mutandis.
2.      Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on trade in services, nothing in Title III of this Part shall be construed to prevent the adoption or enforcement by either Party of measures:
(a)     necessary to protect public security or public morals, or to maintain public order1;
(b)     necessary to protect human, animal or plant life or health;
(c)     necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Agreement including those relating to:
(i)    the prevention of deceptive and fraudulent practices or to deal with the effects of a default on contracts;
(ii)   the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts; and
(iii) safety.
3.      For greater certainty, the Parties understand that, to the extent that such measures are otherwise inconsistent with the provisions of Titles I, II and III of this Part:
(a)   the measures referred to in point (b) of Article XX of GATT 1994 and in point (b) of paragraph 2 of this Article include environmental measures, which are necessary to protect human, animal or plant life or health;
(b)   point (g) of Article XX of GATT 1994 applies to measures relating to the conservation of living and non-living exhaustible natural resources; and
(c)   measures taken to implement multilateral environmental agreements can fall under point (b) or (g) of Article XX GATT 1994 or under point (b) of paragraph 2 of this Article.
4.    Before a Party takes any measures provided for in points (i) and (j) of Article XX of GATT 1994, that Party shall provide the other Party with all relevant information, with a view to seeking a solution acceptable to the Parties. If no agreement is reached within 30 days of providing the information, the Party may apply the relevant measures. Where exceptional and critical circumstances requiring immediate action make prior information or examination impossible, the Party intending to take the measures may apply forthwith precautionary measures necessary to deal with the situation. That Party shall inform the other Party immediately thereof.

1 The public security and public order exceptions may be invoked only where a genuine and sufficiently serious threat is posed to one of the fundamental interests of society.

Official text Article 287 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 288

Security exceptions

What it says

Security exception: nothing in Part Three requires either Party to give or allow access to information whose disclosure it considers contrary to its essential security interests. Nor does it prevent a Party from taking action it considers necessary to protect those interests in relation to arms and military supply, nuclear materials, or war or other emergency in international relations, or from acting under its obligations under the UN Charter to maintain international peace and security.

The exact words

Nothing in this Part shall be construed:
(a)   to require a Party to furnish or allow access to any information the disclosure of which it considers contrary to its essential security interests; or
(b)   to prevent a Party from taking any action which it considers necessary for the protection of its essential security interests:
(i)    connected to the production of or traffic in arms, ammunition and implements of war and to such traffic and transactions in other goods and materials, services and technology, and to economic activities, carried out directly or indirectly for the purpose of supplying a military establishment;
(ii)   relating to fissionable and fusionable materials or the materials from which they are derived; or
(iii) taken in time of war or other emergency in international relations; or
(c)   to prevent a Party from taking any action pursuant to its obligations under the Charter of the United Nations for the maintenance of international peace and security.

Official text Article 288 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 289

Taxation

What it says

Paragraph 1: nothing in Titles I and II of Part Three (the level playing field; and customs, indirect taxation and trade) affects the rights and obligations of the EU or its member countries and of the United Kingdom, for Gibraltar, under any tax convention. If this treaty and such a tax convention are inconsistent, "the tax convention shall prevail to the extent of the inconsistency". For a tax convention between the EU or its member countries and the United Kingdom, for Gibraltar, the relevant competent authorities under this treaty and under that convention decide jointly whether there is an inconsistency. Paragraph 2: Articles 276 and 277 (road transport) do not apply to an advantage a Party gives under a tax convention. Paragraph 3: nothing in Titles I and II prevents a Party from adopting, keeping or enforcing a measure that aims at the equitable or effective imposition or collection of direct taxes (taxes on income or capital, as defined in paragraph 4(a)), or that distinguishes between taxpayers who are not in the same situation, in particular as to their place of residence for tax purposes or where their capital is invested. This is subject to the requirement that the measures are not applied as a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or as a disguised restriction on trade and investment. Paragraph 4: "tax convention" means a convention for the avoidance of double taxation "or any other international agreement or arrangement relating wholly or mainly to taxation".

What it pulls in

A footnote to paragraph 1 says the joint decision on whether there is an inconsistency is without prejudice to Part Six (dispute settlement). Paragraph 2 says Articles 276 and 277 (road transport) do not apply to an advantage given under a tax convention.

Why it matters here

A footnote to the definition of "tax convention" in paragraph 4(c) says it includes the International Agreement on Taxation and the Protection of Financial Interests between the UK and Spain regarding Gibraltar, done at London and Madrid on 4 March 2019. Under paragraph 1, where a tax convention and Titles I and II of Part Three (the level playing field; and customs, indirect taxation and trade) are inconsistent, "the tax convention shall prevail to the extent of the inconsistency". For a tax convention between the EU or its member countries and the UK, for Gibraltar, whether an inconsistency exists is decided jointly by the relevant competent authorities under this treaty and under that convention; Article 289 does not name those authorities.

The exact words

1.    Nothing in Titles I and II of this Part shall affect the rights and obligations of either the Union or its Member States and the United Kingdom, in respect of Gibraltar, under any tax convention. In the event of any inconsistency between this Agreement and any such tax convention, the tax convention shall prevail to the extent of the inconsistency. With regard to a tax convention between the Union or its Member States and the United Kingdom, in respect of Gibraltar, the relevant competent authorities under this Agreement and that tax convention shall jointly determine whether an inconsistency exists between this Agreement and the tax convention1.
2.    Articles 276 and 277 shall not apply to an advantage accorded by a Party pursuant to a tax convention.
3.    Subject to the requirement that tax measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on trade and investment, nothing in Titles I and II of this Part shall be construed to prevent the adoption, maintenance or enforcement by a Party of any measure that:
(a)   aims at ensuring the equitable or effective1 imposition or collection of direct taxes; or
(b)   distinguishes between taxpayers who are not in the same situation, in particular with regard to their place of residence, or with regard to the place where their capital is invested.
4.    For the purposes of this Article, the following definitions apply:
(a)   "direct taxes" comprise all taxes on income or capital, including taxes on gains from the alienation of property, taxes on estates, inheritances and gifts, taxes on wages or salaries paid by enterprises and taxes on capital appreciation;
(b)   "residence" means residence for tax purposes; and
(c)   "tax convention" means a convention for the avoidance of double taxation or any other international agreement or arrangement relating wholly or mainly to taxation1.

1 For greater certainty, such determination shall be without prejudice to Part Six.

1 Measures that are aimed at ensuring the equitable or effective imposition or collection of direct taxes include measures taken by a Party under its taxation system which: (i) apply to non-resident service suppliers in recognition of the fact that the tax obligation of non-residents is determined with respect to taxable items sourced or located in the Party's territory; or (ii) apply to non-residents in order to ensure the imposition or collection of taxes in the Party's territory; or (iii) apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures; or (iv) apply to consumers of services supplied in or from the territory of the other Party or of a third country in order to ensure the imposition or collection of taxes on such consumers derived from sources in the Party's territory; or (v) distinguish service suppliers subject to tax on worldwide taxable items from other service suppliers, in recognition of the difference in the nature of the tax base between them; or (vi) determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident persons or branches, or between related persons or branches of the same person, in order to safeguard the Party's tax base.

1 This includes the International Agreement on Taxation and the Protection of Financial Interests between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Spain regarding Gibraltar, done at London and Madrid on 4 March 2019.

Official text Article 289 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 290

WTO waivers

What it says

Where an obligation in this treaty is substantially equivalent to an obligation in the WTO Agreement, a measure taken in line with a waiver adopted under Article IX of the WTO Agreement is treated as complying with the substantially equivalent provision of this treaty.

The exact words

If an obligation in this Agreement is substantially equivalent to an obligation contained in the WTO Agreement, any measure taken in conformity with a waiver adopted pursuant to Article IX of the WTO Agreement is deemed to be in conformity with the substantially equivalent provision in this Agreement.

Official text Article 290 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title I — Personal scope

Article 291

Personal scope

What it says

Part Four covers three groups: EU citizens legally resident in Spain; UK nationals legally resident in Gibraltar; and their family members — provided the family members legally reside in Spain or Gibraltar respectively. Whatever their nationality, family members are the spouse; a registered partner, if Gibraltar's or Spain's law treats registered partnership as equivalent to marriage; direct descendants under 21 or dependent, including the spouse's or partner's; and dependent direct relatives in the ascending line — parents, grandparents — including the spouse's or partner's. An employed frontier worker is someone in the first two groups who works as an employee in Gibraltar or Spain and returns to the other at least once a week. A self-employed frontier worker is someone in those groups who is self-employed in both Gibraltar (under its law) and Spain (under Spanish law) and returns at least once a week.

What it pulls in

Articles 292, 293, 295, 296 and 297 in this Part refer back to Article 291, and point (c) supplies the family definition used by Article 293. The Protocol on Social Security Coordination (Article 298) sets its own list of persons covered, in its Article SSC.3.

Why it matters here

Points (a) and (b) combine nationality and residence: an EU citizen must legally reside in Spain, and a UK national must legally reside in Gibraltar. A Spanish national living in Gibraltar, or a UK national (who is not also an EU citizen) living in Spain, is in neither group unless they qualify as a family member under point (c). Nationals of other countries are not in points (a) or (b); they come within this Part as family members under point (c), if they legally reside in Spain or Gibraltar respectively. A worker who does not return at least once a week is not a frontier worker under paragraphs 2 and 3. The self-employed definition requires self-employed activity in both Gibraltar and Spain.

The exact words

1.    This Part shall apply to the following persons:
(a)   Union citizens legally residing in the Kingdom of Spain;
(b)   United Kingdom nationals legally residing in Gibraltar; and
(c)   family members of the persons referred to in point (a), provided they legally reside in the Kingdom of Spain, and family members of the persons referred to in point (b), provided they legally reside in Gibraltar. For the purposes of this Part and irrespective of their nationality, family members are:
(i)    the spouse;
(ii)   the partner with whom the persons referred to in points (a) and (b) have contracted a registered partnership in accordance with the conditions laid down in the relevant legislation of a Member State or the United Kingdom, in respect of Gibraltar, provided that the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain treats registered partnerships as equivalent to marriage and in accordance with the conditions laid down in the relevant legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, respectively;
(iii) the direct descendants who are under the age of 21 or are dependents and those of the spouse or partner as defined in point (ii);
(iv) the dependent direct relatives in the ascending line and those of the spouse or partner as defined in point (ii).
2.    For the purposes of this Part, persons referred to in points (a) and (b) of paragraph 1 who pursue an economic activity as an employed person either in Gibraltar or in the Kingdom of Spain and who return at least once a week to the Kingdom of Spain or to Gibraltar, respectively, are employed frontier workers.
3.    For the purposes of this Part, persons referred to in points (a) and (b) of paragraph 1 who pursue an economic activity as a self-employed person both in Gibraltar, in accordance with the law of the United Kingdom, in respect of Gibraltar, and in the Kingdom of Spain, in accordance with the law of the Kingdom of Spain, and who return at least once a week to the Kingdom of Spain and Gibraltar, respectively, are self-employed frontier workers.

Official text Article 291 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title II — Frontier workers' rights and ancillary rights

Article 292

Frontier workers' rights

What it says

Article 291(1) sets out two groups: EU citizens legally residing in Spain (point (a)) and United Kingdom nationals legally residing in Gibraltar (point (b)). An employed frontier worker is a person in either group who works as an employee in Gibraltar or in Spain and returns at least once a week to Spain or to Gibraltar, respectively (Article 291(2)). A self-employed frontier worker is a person in either group who is self-employed both in Gibraltar, under the law that applies there, and in Spain, under Spanish law, and returns at least once a week to Spain and Gibraltar, respectively (Article 291(3)). People in the first group have a right to take up and pursue work as employed frontier workers in Gibraltar "in accordance with the rules applicable to United Kingdom nationals in Gibraltar" (paragraph 1). People in the second group have the same right in Spain, under the rules for Spanish nationals (paragraph 2). An employed frontier worker in the first group has the same right to equal treatment in Gibraltar as employed people in the second group (paragraph 3). This covers: no discrimination on grounds of nationality in employment, pay and other conditions of work; equal treatment in conditions of employment, in particular pay, dismissal and, after unemployment, reinstatement or re-employment; "social and tax advantages, except rights of access to housing"; trade union membership and the rights that go with it, including voting and standing for union posts, although they "may be excluded" from managing bodies governed by public law and from holding an office governed by public law; and the same access to training in vocational schools and retraining centres. Employed frontier workers in the second group have the same equal treatment in Spain as employed Spanish nationals (paragraph 4). Paragraph 5 gives people in the first group rights in Gibraltar, and people in the second group rights in Spain. They may enter, stay and leave in order to register with the employment services, so that they can find out about job opportunities that match their professional qualifications and, if necessary, take appropriate steps to take up work as employed frontier workers. This includes help from the employment offices on the same conditions as United Kingdom nationals in Gibraltar and Spanish nationals in Spain (paragraph 5(a)). They may also enter, stay and leave while employed as a frontier worker or working as a self-employed frontier worker (paragraph 5(b)). They keep frontier worker status if they are in one of these situations (paragraph 5(c)): they are temporarily unable to work because of illness or accident; they are in "duly recorded involuntary unemployment" after more than one year of employment and have registered as job-seekers with the relevant employment office; they are in duly recorded involuntary unemployment after a fixed-term contract of less than one year, or after becoming involuntarily unemployed in the first twelve months, and have registered as job-seekers with the relevant employment office, in which case the status is kept "for no less than six months"; or they start vocational training, which must be related to the previous job unless they are involuntarily unemployed. People in both groups "may be refused" jobs in the public service that involve taking part, directly or indirectly, in exercising powers conferred by public law and duties designed to safeguard the general interests of the UK for Gibraltar, of Spain, or of other public authorities (paragraph 6). Self-employed frontier workers have the rights in points (b) to (e) of paragraph 3 (paragraphs 7 and 8).

What it pulls in

Article 291 defines the two groups, their family members and the weekly-return test. Article 294 allows departures from the equal-treatment rules in paragraphs 3, 4 and 7 only if they are objectively justified and go no further than necessary. Article 293 extends equal treatment in social and tax advantages to family members. Article 296 gives frontier workers the right to a document certifying their status. Article 297 allows the rights in this Title to be restricted on grounds of public policy, public security or public health, with safeguards. Paragraph 8 applies paragraph 7 "mutatis mutandis" (with the necessary changes) to the second group, although paragraph 7 already names both groups; the text does not say why.

Why it matters here

This Article gives the two groups a right to enter, stay and leave for the purposes listed in paragraph 5. It does not state a right to live on the other side. Frontier worker status depends on returning at least once a week to Spain or to Gibraltar, respectively (Article 291(2) and (3)). Equal treatment under paragraph 3(c) excludes "rights of access to housing". Paragraph 4 gives the second group equal treatment in Spain on the same matters as paragraph 3 by referring to paragraph 3, not by repeating it.

The exact words

1.    Persons referred to in point (a) of Article 291(1) shall have a right to take up and pursue an activity as an employed frontier worker in Gibraltar in accordance with the rules applicable to United Kingdom nationals in Gibraltar.
2.    Persons referred to in point (b) of Article 291(1) shall have a right to take up and pursue an activity as an employed frontier worker in the Kingdom of Spain in accordance with the rules applicable to Spanish nationals in the Kingdom of Spain.
3.    Persons referred to in point (a) of Article 291(1) who are employed frontier workers shall enjoy the same right to equal treatment as employed persons referred to in point (b) of Article 291(1) in Gibraltar. This shall entail:
(a)   the right not to be discriminated against on grounds of nationality as regards employment, remuneration and other conditions of work and employment;
(b)   the right to equal treatment in respect of conditions of employment and work, in particular as regards remuneration, dismissal and, in the case of unemployment, reinstatement or re‐employment;
(c)   social and tax advantages, except rights of access to housing;
(d)   membership of trade unions and the exercise of rights attaching thereto, including the right to vote and to be eligible for the administration or management posts of a trade union, however, they may be excluded from taking part in the management of bodies governed by public law and from holding an office governed by public law; and
(e)   the same rights as regards access to training in vocational schools and retraining centres.
4.    Persons referred to in point (b) of Article 291(1) who are employed frontier workers shall enjoy the same right to equal treatment as employed Spanish nationals in Kingdom of Spain in respect of the matters referred to in paragraph 3 of this Article.
5.    Persons as referred to in points (a) and (b) of Article 291(1) shall enjoy the following rights in Gibraltar and the Kingdom of Spain, respectively:
(a)   the right to enter, stay and leave in order to register with the employment services to allow these persons to find out about the employment opportunities corresponding to their professional qualifications and, if necessary, take appropriate steps to take up employment as employed frontier workers; this shall include the right to be assisted by the employment offices under the same conditions as United Kingdom nationals in Gibraltar and Spanish nationals in the Kingdom of Spain;
(b)   the right to enter, stay and leave while employed as a frontier worker or pursuing an activity as a self-employed frontier worker;
(c)   the right to retain frontier worker status provided they are in one of the following circumstances:
(i)    they are temporarily unable to work as the result of an illness or accident;
(ii)   they are in duly recorded involuntary unemployment after having been employed for more than one year and have registered as job-seekers with the relevant employment office;
(iii) they are in duly recorded involuntary unemployment after having completed a fixed-term employment contract of less than one year or after having become involuntarily unemployed during the first twelve months and have registered as job-seekers with the relevant employment office. In this case, the status of worker shall be retained for no less than six months; or
(iv) they embark on vocational training. Unless they are involuntarily unemployed, the retention of the status of worker shall require the training to be related to the previous employment.
6.    Persons referred to in points (a) and (b) of Article 291(1) may be refused the right to take up employment in the public service which involves direct or indirect participation in the exercise of powers conferred by public law and duties designed to safeguard the general interests of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, as the case may be, or of other public authorities.
7.    Persons referred to in points (a) and (b) of Article 291(1) who are self- employed frontier workers shall enjoy the rights set out in points (b) to (e) of paragraph 3 of this Article.
8.    Paragraph 7 of this Article shall apply mutatis mutandis to persons as referred to in point (b) of Article 291(1) who are self-employed frontier workers.

Official text Article 292 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 293

Family members of frontier workers

What it says

Paragraph 1: family members of a frontier worker in the first group have a "derivative right" to equal treatment in access to social and tax advantages. The first group is EU citizens legally residing in Spain (Article 291(1)(a)), and the worker must be an employed or a self-employed frontier worker (Article 291(2) and (3)). A derivative right is one that comes from the person's link to the worker. The comparison is with family members of United Kingdom nationals legally residing in Gibraltar who are employed or self-employed in Gibraltar. Family members are defined in Article 291(1)(c). Paragraph 2: the children of first-group workers who are employed or self-employed frontier workers in Gibraltar, "provided that such children are residing in Gibraltar", have the right to equal treatment in access to general education, apprenticeship and vocational training courses. The comparison is with the children of United Kingdom nationals legally residing in Gibraltar who are employed in Gibraltar. Paragraph 3 applies both rules "mutatis mutandis" (with the necessary changes) to the family members and children of United Kingdom nationals legally residing in Gibraltar who are employed or self-employed frontier workers in Spain.

What it pulls in

Article 291(1)(c) defines family members, whatever their nationality: the spouse; a registered partner, where the law of Gibraltar or of Spain treats registered partnerships as equivalent to marriage; direct descendants under 21 or dependent, and those of the spouse or partner; and dependent direct relatives in the ascending line (such as parents), and those of the spouse or partner. It requires family members of the first group to legally reside in Spain, and family members of the second group to legally reside in Gibraltar. Article 292(3)(c) is the right to social and tax advantages that paragraph 1 extends to family members.

Why it matters here

This Article deals with equal treatment in social and tax advantages and, for children, in education and training. It does not itself give family members a right to work or to live in Gibraltar or in Spain. Article 291(1)(c) brings family members of the first group within this Part "provided they legally reside in the Kingdom of Spain". Paragraph 2 gives the education right to children "provided that such children are residing in Gibraltar". The text does not say how these two conditions fit together, or whether a child residing in Gibraltar is still a family member under Article 291(1)(c). The same question arises in mirror form under paragraph 3.

The exact words

1.    Family members, as defined in point (c) of Article 291(1), of persons referred to in point (a) of Article 291(1) who are employed frontier workers or self- employed frontier workers shall enjoy a derivative right to equal treatment, in the access to social and tax advantages, with family members of persons referred to in point (b) of Article 291(1) who are employed or self-employed in Gibraltar.
2.    The children of persons referred to in point (a) of Article 291(1) who are employed or self-employed frontier workers in Gibraltar, provided that such children are residing in Gibraltar, shall enjoy the right to equal treatment, in the access to general educational, apprenticeship and vocational training courses, with the children of persons referred to in point (b) of Article 291(1) employed in Gibraltar.
3.    Paragraphs 1 and 2 of this Article shall apply mutatis mutandis to the family members and the children of persons referred to in point (b) of Article 291(1) who are employed frontier workers or self-employed frontier workers in the Kingdom of Spain.

Official text Article 293 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 294

Objectively justified measures

What it says

Measures that depart from the equal-treatment rights in Article 292(3), (4) and (7) are permissible "only if they are objectively justified". To be justified, a measure must be appropriate for achieving a legitimate objective and must not go beyond what is necessary to achieve it.

What it pulls in

Article 292

The exact words

Measures derogating from equal treatment pursuant to paragraphs 3, 4 and 7 of Article 292 are permissible only if they are objectively justified. In order to be justified, they must be appropriate for securing the attainment of a legitimate objective and must not go beyond what is necessary to attain that objective.

Official text Article 294 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 295

Posted workers

What it says

Paragraph 1 covers people in either group of Article 291(1) who are employees of an employer that normally operates in Spain (or, for the second group, in Gibraltar), and who are posted by that employer for a limited period to Gibraltar (or to Spain) to supply, on the employer's behalf, services "that are both locally produced and consumed at the contiguous frontier zone". The contiguous frontier zone is the area of the municipalities of the Mancomunidad de Municipios del Campo de Gibraltar, in Spain (Article 3(1)(g)). These workers have the right to enter, leave and stay "without hindrance" as needed to supply those services. They are also entitled, on equal terms, to the host territory's terms and conditions of employment set by law, regulation or administrative provision, or by collective agreements or arbitration awards declared universally applicable, meaning binding on all businesses in the area and in the trade concerned (paragraph 2). Annex 28 lists those terms and conditions. More favourable terms for posted workers still apply. Where there is no system for declaring agreements universally applicable, or in addition to one, Gibraltar and Spain "may, if they so decide", rely on agreements generally applicable to all similar businesses in the area and trade, or on national agreements made by the most representative employers' and workers' organisations and applied throughout the national territory (paragraph 3). Equal treatment is "deemed to exist" (treated as existing) where national employers in a similar position are subject, in the place or sector concerned, to the same obligations as posting employers on the Annex 28 matters, and must fulfil those obligations with the same effects (paragraph 4).

What it pulls in

Annex 28 lists the terms and conditions a posted worker takes from the host side. Article 291 supplies the two groups: the posted worker must be an EU citizen legally residing in Spain or a UK national legally residing in Gibraltar. Article 297 sets the grounds and safeguards for restricting the rights in this Title, including these entry and stay rights.

Why it matters here

The Article covers people in the two groups of Article 291(1): EU citizens legally residing in Spain and United Kingdom nationals legally residing in Gibraltar. A worker on the same posting who is in neither group is not covered by this Article. The posting must be "for a limited period"; no maximum length is set here. Article 3(1)(g) defines the contiguous frontier zone as municipalities in Spain; the text does not say how services "consumed at the contiguous frontier zone" apply to a posting into Gibraltar. Paragraph 1 refers to agreements that "otherwise apply in accordance with paragraph 2", but the alternative bases are set out in paragraph 3; the text does not explain this.

The exact words

1.    Persons referred to in points (a) and (b) of Article 291(1) who pursue an activity as employed persons for an employer which normally carries out its activities in the Kingdom of Spain and Gibraltar, respectively, and who are posted for a limited period by that employer to Gibraltar and the Kingdom of Spain, respectively, to supply services that are both locally produced and consumed at the contiguous frontier zone on that employer's behalf shall enjoy the right to enter, leave and stay without hindrance necessary for the supply of those services and shall enjoy, on the basis of equality of treatment, the terms and conditions of employment which are laid down in the territory where the worker is posted and which are set out in that territory by law, regulation or administrative provision and/or by collective agreements or arbitration awards which have been declared universally applicable or otherwise apply in accordance with paragraph 2 of this Article. Those terms and conditions of employment are listed in Annex 28 to this Agreement. The application of those terms and conditions of employment shall not prevent the application of terms and conditions of employment which are more favourable to posted workers.
2.    For the purposes of this Article, "collective agreements or arbitration awards which have been declared universally applicable" means collective agreements or arbitration awards which must be observed by all undertakings in the geographical area and in the profession or industry concerned.
3.    In the absence of, or in addition to, a system for declaring collective agreements or arbitration awards to be of universal application within the meaning of paragraph 2, Gibraltar and the Kingdom of Spain, may, if they so decide, base themselves on:
(a)   collective agreements or arbitration awards which are generally applicable to all similar undertakings in the geographical area and in the profession or industry concerned; and/or
(b)   collective agreements which have been concluded by the most representative employers' and labour organisations at national level and which are applied throughout national territory.
4.    Equality of treatment, within the meaning of paragraph 1, shall be deemed to exist where national employers in a similar position:
(a)   are subject, in the place in question or in the sector concerned, to the same obligations as posting employers as regards the matters listed in Annex 28, and
(b)   are required to fulfil such obligations with the same effects.

Official text Article 295 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 296

Documentation

What it says

Employed and self-employed frontier workers in either group have the right to be issued a document certifying their status under this Part; it may be digital.

What it pulls in

The exact words

Persons referred to in points (a) and (b) of Article 291(1) who are employed or self- employed frontier workers shall have the right to be issued with a document certifying their status under this Part. This document may be in a digital form.

Official text Article 296 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 297

Public policy, public security and public health

What it says

The rights in this Title (Articles 292 to 297) "may be restricted by means of measures which are justified on grounds of public policy, public security or public health" (paragraph 1). Measures on grounds of public policy or public security must be proportionate and "based exclusively on the personal conduct of the individual concerned"; previous criminal convictions are not in themselves grounds (paragraph 2). On health, "The only diseases" that justify restricting entry, exit or stay are diseases with epidemic potential as defined by the relevant World Health Organisation instruments, and other infectious or contagious parasitic diseases if they are the subject of protection provisions applying to the persons covered (paragraph 3). A person must be told of a decision in writing, in a way they can understand, and told the grounds precisely and in full, unless this is contrary to the interests of State security. The notice must name the court or administrative authority for an appeal, the time limit for the appeal and, where applicable, the time allowed to leave the territory (paragraph 4). The person must have access to judicial and, where appropriate, administrative redress (a way to challenge the decision), which examines the legality of the decision and the facts and circumstances, and makes sure the decision is not disproportionate (paragraph 5). The UK, for Gibraltar, or Spain may not prevent the person from presenting their defence in person, except when their appearance "may cause serious troubles to public policy or public security" or when the appeal or judicial review concerns a refusal of entry to the territory (paragraph 6).

What it pulls in

Article 2 Article 199 Article 207 Article 208 Article 302

Article 291 sets out the persons covered. Article 294 deals with departures from equal treatment at work; this Article deals with restrictions of the rights in this Title, including entry, stay and exit.

Why it matters here

These grounds and safeguards apply to restrictions of the rights in this Title, in Gibraltar and in Spain. Those rights include the rights of family members under Article 293. Under paragraph 6, the right to present a defence in person does not extend to an appeal or judicial review about a refusal of entry to the territory.

The exact words

1.    The rights granted under this Title may be restricted by means of measures which are justified on grounds of public policy, public security or public health.
2.    Measures taken on grounds of public policy or public security shall comply with the principle of proportionality and shall be based exclusively on the personal conduct of the individual concerned. Previous criminal convictions shall not in themselves constitute grounds for taking such measures.
3.    The only diseases justifying measures restricting stay, entry or exit shall be the diseases with epidemic potential as defined by the relevant instruments of the World Health Organisation and other infectious diseases or contagious parasitic diseases if they are the subject of protection provisions applying to persons as referred to in points (a) and (b) of Article 291(1).
4.    The persons concerned shall be notified in writing of any decision taken under paragraph 1 in such a way that they are able to comprehend its content and the implications for them. They shall be informed, precisely and in full, of the public policy, public security or public health grounds on which the decision taken in their case is based, unless this is contrary to the interests of State security. The notification shall specify the court or administrative authority with which the person concerned may lodge an appeal, the time limit for the appeal and, where applicable, the time allowed for the person to leave the territory.
5.    The persons concerned shall have access to judicial and, where appropriate, administrative redress procedures to appeal against or seek review of any decision taken against them on the grounds of public policy, public security or public health. The redress procedures shall allow for an examination of the legality of the decision, as well as of the facts and circumstances on which the proposed measure is based. Those procedures shall ensure that the decision is not disproportionate.
6.    The United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, may not prevent the individual from submitting their defence in person, except when their appearance may cause serious troubles to public policy or public security or when the appeal or judicial review concerns a denial of entry to the territory.

Official text Article 297 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Title III — Social security coordination

Article 298

Social security coordination

What it says

To secure the social security rights of the people covered by the Protocol on Social Security Coordination, the UK, for Gibraltar, and the Kingdom of Spain must apply their social security systems in accordance with that Protocol. That is the whole Article. The detailed rules are in the Protocol, not here. The duty is placed on the UK, for Gibraltar, and on Spain, not on the EU.

What it pulls in

The Protocol on Social Security Coordination is a protocol to this treaty. Under its Article SSC.2, the procedure in Article 6(2) and (3) of the treaty does not apply to formal communications and decisions to be notified, made by or addressed to the competent authorities of the UK, for Gibraltar, under the Protocol. Article 6(2) and (3) deal with the certification of Gibraltar documents by the UK Foreign, Commonwealth and Development Office (FCDO) and with the reference to the FCDO in notifications of Gibraltar competent authorities.

Why it matters here

The Protocol sets its own list of persons covered (Article SSC.3 of the Protocol): EU citizens legally residing in Spain who are or were subject to the legislation of the UK, for Gibraltar, after working as frontier workers in Gibraltar, with their family members and survivors residing in Spain; United Kingdom nationals legally residing in Gibraltar who are or were subject to Spanish legislation after working as frontier workers in Spain, with their family members and survivors residing in Gibraltar; and posted workers under Article 295 who return at least once a week to Spain or to Gibraltar, respectively. Article 336(2) made the administrative arrangement referred to in the Protocol being in effect and fully implemented a condition for provisional application. Article 301(5) keeps disputes about the Protocol in individual cases outside Part Six, and Article 316(3) says obligations under the Protocol may not be suspended under that Article.

The exact words

In order to secure the social security rights of the persons covered by the Protocol on Social Security Coordination, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall apply their social security systems in accordance with that Protocol.

Official text Article 298 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Part Five — Financial provisions

Article 299

Financial provisions

What it says

The Cooperation Council (the joint body of the EU and the United Kingdom set up by the treaty) "shall establish a financial mechanism to promote cohesion" between Gibraltar and the contiguous frontier zone, which is the area of the municipalities of the Mancomunidad de Municipios del Campo de Gibraltar in Spain (Article 3(1)(g)), "including on matters of training and employment". Any such measures "should take into account" protecting the Parties' financial interests against fraud, other illegal activities and irregularities. "Both Parties should provide funding for the mechanism" (paragraph 2). The Parties are the European Union and the UK, for Gibraltar (Article 3(1)(a)). The Article uses "shall" for setting up the mechanism and "should" for the funding. It sets no amount, share, timetable or governance.

What it pulls in

Article 1 states the treaty's objective: a mutually cooperative relationship between the Parties which "also promotes shared prosperity and close and constructive relations" in respect of Gibraltar and the adjacent area in Spain, in particular the Campo de Gibraltar municipalities. Article 3(1)(g) defines the contiguous frontier zone. Article 24 makes Cooperation Council decisions binding on the Parties and requires them to be adopted by mutual consent.

Why it matters here

The Article does not state an amount, a split between the two Parties, a date, or a role for the Government of Gibraltar or the Campo de Gibraltar municipalities. It does not say whether funding from Gibraltar would count as the United Kingdom's contribution. Training and employment are named as examples ("including"); the Article does not limit the mechanism to them. The Cooperation Council decides by mutual consent (Article 24(2)).

The exact words

1.    The Cooperation Council shall establish a financial mechanism to promote cohesion between Gibraltar and the contiguous frontier zone, including on matters of training and employment. Any such measures should take into account the protection of the Parties' financial interests against fraud and other illegal activities and irregularities.
2.    Both Parties should provide funding for the mechanism referred to in paragraph 1.

Official text Article 299 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Chapter 1 — General provisions

Article 300

Objectives

What it says

This Part exists to give the EU and the UK (for Gibraltar) an effective and efficient way to avoid and settle disagreements about how the treaty and any supplementing agreement are read and applied, aiming wherever possible for a mutually agreed solution.

The exact words

The objective of this Part is to establish an effective and efficient mechanism for avoiding and settling disputes between the Parties concerning the interpretation and application of this Agreement and supplementing agreements, with a view to reaching, where possible, a mutually agreed solution.

Official text Article 300 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 301

Scope

What it says

Part Six applies to disputes between the Parties (the European Union and the UK, for Gibraltar) about how the treaty or any supplementing agreement is read and applied. The provisions it covers are called the "covered provisions" (paragraph 1). This is subject to paragraphs 2 to 5. Paragraph 2 says the covered provisions include all provisions of the treaty and of any supplementing agreement, except: Article 2 (sovereignty); Title II of Part One (basis for cooperation); Title V of Part Two (law enforcement and judicial cooperation), including when it applies to situations governed by other provisions; and, in Title I of Part Three (level playing field), Article 199(1), (2) and (4), Articles 207 and 208 (state aid recovery and consultations), and Chapters 3, 4, 5 and 6 (taxation; labour and social standards; environment and climate; other instruments for trade and sustainable development). Paragraph 3 says a Party may "seize" (bring a matter to) the Cooperation Council to resolve a dispute about obligations arising from "the provisions referred to in paragraph 2". Paragraph 4 says Article 302 (no other dispute mechanism) applies to those provisions. Paragraph 2 names both the covered provisions and the exceptions, and the text does not say which of them paragraphs 3 and 4 mean. Part Six does not apply to disputes about the Protocol on Social Security Coordination or its Annexes "in individual cases" (paragraph 5). It does not apply to any disputes about sovereignty and jurisdiction (paragraph 6). If the respondent Party gives the tribunal a reasoned statement that the request "may affect the legal position of the United Kingdom or of the Kingdom of Spain or with regard to sovereignty and jurisdiction", the tribunal must not decide on sovereignty and jurisdiction, or on any matter that requires or implies such a decision, and "shall immediately declare its lack of jurisdiction" on those matters and on matters that have an effect on them. No decision under this Part, including tribunal decisions and rulings, produces any legal effect, direct or indirect, on the legal position of the United Kingdom or of Spain with regard to sovereignty and jurisdiction.

What it pulls in

Article 2 is the sovereignty Article. Title II of Part One is Articles 8 to 16; Title V of Part Two is Articles 70 to 195; Chapters 3 to 6 of Title I of Part Three are Articles 211 to 234. Article 235 provides consultations for Article 199(3) and Chapters 4, 5 and 6 of that Title, and Article 236 a panel of experts; Article 237 applies the panel of experts to Chapters 4 and 5. Article 302 bars taking a dispute about the treaty to any mechanism other than those the treaty provides. The social security Protocol is excluded for individual cases, and Article 316(3) bars suspending obligations under it.

Why it matters here

The excluded provisions are: Article 2 (sovereignty); Title II of Part One (basis for cooperation, Articles 8 to 16); Title V of Part Two (law enforcement and judicial cooperation, Articles 70 to 195, including surrender of persons in Chapter 5); and parts of Title I of Part Three (level playing field). Other provisions on policing are not in the list, for example police cooperation in Title III of Part Two (Articles 54 to 63) and anti-money laundering in Title VI of Part Two. Paragraph 3 lets a Party bring a dispute about obligations arising from "the provisions referred to in paragraph 2" to the Cooperation Council ("seize" it). The text does not say whether this means the covered provisions, the excluded ones, or both. The Cooperation Council decides by mutual consent (Article 24(2)). Paragraph 6 says Part Six does not apply to any dispute about sovereignty and jurisdiction; in addition, a reasoned statement by the respondent Party requires the tribunal to declare that it has no jurisdiction over those matters.

The exact words

1. This Part applies, subject to paragraphs 2 to 5, to disputes between the Parties concerning the interpretation and application of the provisions of this Agreement or of any supplementing agreement ("covered provisions").
2. The covered provisions shall include all provisions of this Agreement and of any supplementing agreement with the exception of:
(a) Article 2;
(b) Title II of Part One;
(c) Title V of Part Two, including when applying in relation to situations governed by other provisions of this Agreement;
(d) Article 199(1), (2) and (4), Articles 207 and 208 and Chapters 3, 4, 5 and 6 of Title I of Part Three.
3. The Cooperation Council may be seized by a Party with a view to resolving a dispute with respect to obligations arising from the provisions referred to in paragraph 2.
4. Article 302 applies to the provisions referred to in paragraph 2 of this Article.
5. Notwithstanding paragraphs 1 and 2, this Part shall not apply to disputes concerning the interpretation and application of the provisions of the Protocol on Social Security Coordination or its Annexes in individual cases.
6. This Part does not apply to any disputes with regard to sovereignty and jurisdiction. If the respondent Party submits a reasoned statement to the arbitration tribunal, to the effect that the request may affect the legal position of the United Kingdom or of the Kingdom of Spain or with regard to sovereignty and jurisdiction, the arbitration tribunal shall not decide on the dispute with regard to sovereignty and jurisdiction or on any matter that requires or implies a decision on sovereignty or jurisdiction and shall immediately declare its lack of jurisdiction on the matters regarding sovereignty and jurisdiction or having an effect thereon.
Any decision adopted in the framework of this Part, including decisions and rulings by an arbitration tribunal, shall not produce any legal effects direct or indirect, on the legal position of the United Kingdom or of the Kingdom of Spain with regard to sovereignty and jurisdiction.

Official text Article 301 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 302

Exclusivity

What it says

Both sides promise not to take a dispute about the treaty or a supplementing agreement to any settlement mechanism other than the ones this treaty provides.

The exact words

The Parties undertake not to submit a dispute between them regarding the interpretation or application of provisions of this Agreement or of any supplementing agreement to a mechanism of settlement other than those provided for in this Agreement.

Official text Article 302 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 303

Choice of forum

What it says

If a measure is said to breach both this treaty (or a supplementing agreement) and a substantially equivalent obligation in another international agreement both sides belong to, the complaining side chooses the forum. Once it has chosen and started proceedings — under this Part, that means requesting an arbitration tribunal under Article 305 — it cannot start proceedings about the same measure under the other agreement, unless the first forum fails to make findings for procedural or jurisdictional reasons. Subject to that rule, neither this treaty nor any supplementing agreement stops a side suspending obligations where the dispute procedure of another international agreement both sides belong to has authorised that; and no other agreement between the two sides can be invoked to stop a side suspending obligations under this Part.

What it pulls in

Article 305

Paragraph 3(a) makes the request for an arbitration tribunal under Article 305, not the earlier request for consultations under Article 304, the moment proceedings count as started under this Part. Article 329(1) says this treaty is not a supplementing agreement to the Trade and Cooperation Agreement.

Why it matters here

The Article does not name the other international agreements it has in view. Paragraph 4 works in both directions: this treaty does not stop a Party suspending obligations where another agreement's dispute procedure has authorised it (subject to paragraph 2), and no other agreement between the Parties can be invoked to stop a Party suspending obligations under this Part (see Article 316).

The exact words

1. If a dispute arises regarding a measure allegedly in breach of an obligation under this Agreement or any supplementing agreement and of a substantially equivalent obligation under another international agreement to which both Parties are party, the Party seeking redress shall select the forum in which to settle the dispute.
2. Once a Party has selected the forum and initiated dispute settlement procedures either under this Part or under another international agreement, that Party shall not initiate such procedures under the other international agreement with respect to the particular measure referred to in paragraph 1, unless the forum selected first fails to make findings for procedural or jurisdictional reasons.
3. For the purposes of this Article:
(a) dispute settlement procedures under this Part are deemed to be initiated by a Party's request for the establishment of an arbitration tribunal under Article 305; and
(b) dispute settlement procedures under any other agreement are deemed to be initiated if they are initiated in accordance with the relevant provisions of that agreement.
4. Without prejudice to paragraph 2, nothing in this Agreement or any supplementing agreement shall preclude a Party from suspending obligations authorised under the dispute settlement procedures of another international agreement to which the Parties are party. Any international agreement between the Parties shall not be invoked to preclude a Party from suspending obligations under this Part.

Official text Article 303 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Chapter 2 — Procedure

Article 304

Consultations

What it says

If one side (the complaining Party) thinks the other (the respondent Party) has breached the treaty or a supplementing agreement, the two sides must try to resolve it through consultations in good faith. The complaining Party may ask in writing, giving its reasons, the measure at issue, the legal basis and the provisions it relies on. The respondent must reply promptly and in any case within 10 days of delivery. Consultations are held within 30 days of delivery, in person or by other agreed means; if in person, in the respondent's territory unless agreed otherwise. They are deemed concluded after 45 days unless both sides agree to continue. Consultations on urgent matters, including perishable or seasonal goods, are held within 20 days and are deemed concluded within those 20 days unless both sides agree to continue. Each side must give enough factual information for a full examination and try to bring officials with expertise. Consultations are held within the Cooperation Council, except for disputes about Chapters 3, 4 and 5 of Title I of Part Three (taxation, labour and environment), and the Council may resolve the dispute by a decision. Consultations, in particular information marked confidential and positions taken, are confidential and do not affect either side's rights in any later proceedings.

What it pulls in

Article 305 lets the complaining Party request an arbitration tribunal if the respondent does not reply within 10 days, consultations are not held in time, the Parties agree not to consult, or consultations end without agreement. Chapters 3, 4 and 5 of Title I of Part Three (Articles 211 to 223) are consulted outside the Cooperation Council; they are also excluded from arbitration by Article 301(2)(d). Article 24 makes a Cooperation Council decision binding on both Parties.

Why it matters here

Article 305(1)(c) allows the Parties to agree not to hold consultations. In-person consultations take place "in the territory of the respondent Party" unless agreed otherwise; where the respondent is the UK, for Gibraltar, the text does not say whether that means Gibraltar or elsewhere in the United Kingdom. Where consultations are held in the Cooperation Council, the venue follows the Council's rules of procedure (paragraph 7). Consultations are confidential (paragraph 8), while tribunal rulings and decisions (Article 321(5)) and mutually agreed solutions (Article 323(3)) are made public, with confidential information protected. A Cooperation Council decision needs the consent of both Parties (Article 24(2)).

The exact words

1. If a Party ("the complaining Party") considers that the other Party ("the respondent Party") has breached an obligation under this Agreement or under any supplementing agreement, the Parties shall endeavour to resolve the matter by entering into consultations in good faith, with the aim of reaching a mutually agreed solution.
2. The complaining Party may seek consultations by means of a written request delivered to the respondent Party. The complaining Party shall specify in its written request the reasons for the request, including the identification of the measures at issue and the legal basis for the request, and the covered provisions it considers applicable.
3. The respondent Party shall reply to the request promptly, and in any case no later than 10 days after the date of its delivery. Consultations shall be held within 30 days of the date of delivery of the request in person or by any other means of communication agreed by the Parties. If held in person, consultations shall take place in the territory of the respondent Party, unless the Parties agree otherwise.
4. The consultations shall be deemed concluded within 45 days of the date of delivery of the request, unless the Parties agree to continue consultations.
5. Consultations on matters of urgency, including those regarding perishable goods or seasonal goods shall be held within 20 days of the date of delivery of the request. The consultations shall be deemed concluded within those 20 days unless the Parties agree to continue consultations.
6. Each Party shall provide sufficient factual information to allow a complete examination of the measure at issue, including an examination of how that measure could affect the application of this Agreement or any supplementing agreement. Each Party shall endeavour to ensure the participation of personnel of their competent authorities who have expertise in the matter subject to the consultations.
7. The consultations referred to in paragraph 1 of this Article shall be held in the framework of the Cooperation Council, except for disputes relating to Chapters 3, 4 and 5 of Title I of Part Three. The Cooperation Council may resolve the dispute by a decision. The time periods referred to in paragraph 3 of this Article shall apply. The venue of meetings shall be governed by the rules of procedure of the Cooperation Council.
8. Consultations, and in particular all information designated as confidential and positions taken by the Parties during consultations, shall be confidential, and shall be without prejudice to the rights of either Party in any further proceedings.

Official text Article 304 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 305

Arbitration procedure

What it says

The complainant may ask for an arbitration tribunal if the respondent does not reply within 10 days, consultations are not held in time, both agree to skip them, or they end without agreement. The written request must name the measure and explain the breach clearly.

What it pulls in

Article 304

The exact words

1.    The complaining Party may request the establishment of an arbitration tribunal if:
(a)   the respondent Party does not respond to the request for consultations within 10 days of the date of its delivery;
(b)   consultations are not held within the time periods referred to in Article 304(1), (2) or (3);
(c)   the Parties agree not to have consultations; or
(d)   consultations have been concluded without a mutually agreed solution having been reached.
2.    The request for the establishment of the arbitration tribunal shall be made by means of a written request delivered to the respondent Party. In its request, the complaining Party shall explicitly identify the measure at issue and explain how that measure constitutes a breach of the covered provisions in a manner sufficient to present the legal basis for the complaint clearly.

Official text Article 305 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 306

Establishment of an arbitration tribunal

What it says

A tribunal has three arbitrators (paragraph 1). Within 10 days of delivery of the request for a tribunal, the Parties must consult to try to agree its members (paragraph 2). If they do not agree in that time, each Party must appoint one arbitrator from its own sub-list under Article 319 within 5 days after that period ends. If a Party does not, the Cooperation Council co-chair from the complaining Party must, within 5 days after the end of that period, select an arbitrator by lot from that Party's sub-list (paragraph 3). If the Parties do not agree on the chairperson within the 10 days, the same co-chair must, within 5 days after that period, select the chairperson by lot from the Article 319 sub-list of chairpersons (paragraph 4). The co-chair may delegate either selection. If an Article 319 list has not been set up, or does not have enough names when a selection is made, the arbitrators are selected by lot from people formally proposed by one or both Parties under Annex 29 (paragraph 5). The tribunal is established on the date the last of the three arbitrators notifies the Parties that they accept their appointment under Annex 29 (paragraph 6).

What it pulls in

Article 319

The exact words

1. An arbitration tribunal shall be composed of three arbitrators.
2. No later than 10 days after the date of delivery of the request for the establishment of an arbitration tribunal, the Parties shall consult with a view to agreeing on the composition of the arbitration tribunal.
3. If the Parties do not agree on the composition of the arbitration tribunal within the time period provided for in paragraph 2 of this Article, each Party shall appoint an arbitrator from the sub-list for that Party established pursuant to Article 319 no later than five days after the expiry of the time period provided for in paragraph 2 of this Article. If a Party fails to appoint an arbitrator from its sub-list within that time period, the co-chair of the Cooperation Council from the complaining Party shall select, no later than five days after the expiry of that time period, an arbitrator by lot from the sub-list of the Party that has failed to appoint an arbitrator. The co-chair of the Cooperation Council from the complaining Party may delegate such selection by lot of the arbitrator.
4. If the Parties do not agree on the chairperson of the arbitration tribunal within the time period provided for in paragraph 2 of this Article, the co-chair of the Cooperation Council from the complaining Party shall select, no later than five days after the expiry of that time period, the chairperson of the arbitration tribunal by lot from the sub-list of chairpersons established pursuant to Article 319. The co- chair of the Cooperation Council from the complaining Party may delegate such selection by lot of the chairperson of the arbitration tribunal.
5. Should any of the lists provided for in Article 319 not be established or not contain sufficient names at the time a selection is made pursuant to paragraph 3 or 4 of this Article, the arbitrators shall be selected by lot from the individuals who have been formally proposed by one Party or both Parties in accordance with Annex 29.
6. The date of establishment of the arbitration tribunal shall be the date on which the last of the three arbitrators has notified to the Parties the acceptance of their appointment in accordance with Annex 29.

Official text Article 306 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 307

Requirements for arbitrators

What it says

Arbitrators must have proven expertise in law, including international law, and in any matter covered by the treaty or a supplementing agreement (chairpersons also in arbitration procedures). They must not be affiliated with or take instructions from either side, must serve in their own capacity, must take no instructions from any organisation or government on matters related to the dispute, and must follow the code of conduct in Annex 30. Their independence must be beyond doubt, and they must have the qualifications required for appointment to high judicial office in their own jurisdiction or be jurists of recognised competence.

The exact words

1.    All arbitrators shall:
(a)   have demonstrated expertise in law, including international law, and in any matter covered by this Agreement or by any supplementing agreement and, in the case of a chairperson, also have experience in arbitration procedures;
(b)   not be affiliated with or take instructions from either Party;
(c)   serve in their individual capacities and not take instructions from any organisation or government with regard to matters related to the dispute; and
(d)   comply with Annex 30.
2.    All arbitrators shall be persons whose independence is beyond doubt, who possess the qualifications required for appointment to high judicial office in their respective jurisdictions or who are jurisconsults of recognised competence.

Official text Article 307 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 308

Functions of the arbitration tribunal

What it says

The tribunal must assess the matter objectively, including the facts of the case, whether the covered provisions apply, and whether the measures complained of conform with them, and must give its findings of fact and law with reasons. It "should consult regularly" with the two sides and give them adequate opportunities to reach a mutually agreed solution.

The exact words

The arbitration tribunal:
(a)   shall make an objective assessment of the matter before it, including an objective assessment of the facts of the case and the applicability of, and conformity of the measures at issue with, the covered provisions;
(b)   shall set out, in its decisions and rulings, the findings of facts and law and the rationale behind any findings that it makes; and
(c)   should consult regularly with the Parties and provide adequate opportunities for the development of a mutually agreed solution.

Official text Article 308 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 309

Terms of reference

What it says

Unless the sides agree otherwise within 5 days of the tribunal being set up, its task is to examine the matter in the request, decide whether the measure conforms with the covered provisions, and rule under Article 311. Alternative terms are notified within that time.

What it pulls in

Article 301 Article 311

The exact words

1.    Unless the Parties agree otherwise no later than five days after the date of the establishment of the arbitration tribunal, the terms of reference of the arbitration tribunal shall be:
"to examine, in the light of the relevant covered provisions of this Agreement or of a supplementing agreement, the matter referred to in the request for the establishment of the arbitration tribunal, to decide on the conformity of the measure at issue with the provisions referred to in Article 301 and to issue a ruling in accordance with Article 311".
2.    If the Parties agree on terms of reference other than those referred to in paragraph 1, they shall notify the agreed terms of reference to the arbitration tribunal within the time period referred to in paragraph 1.

Official text Article 309 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 310

Urgent proceedings

What it says

If either side asks, the tribunal must decide within 10 days of being set up whether the case is urgent. If it is, the time limits in Article 311 are halved.

What it pulls in

Article 308 Article 309 Article 320 Article 321

The exact words

1.    If a Party so requests, the arbitration tribunal shall decide, no later than 10 days after the date of its establishment, whether the case concerns matters of urgency.
2.    In cases of urgency, the applicable time periods set out in Article 311 shall be half the time prescribed therein.

Official text Article 310 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 311

Ruling of the arbitration tribunal

What it says

The tribunal must give the two sides an interim report within 100 days of being set up; if it cannot, the chairperson must say why and when, and the report must come "no later than 130 days after the date of establishment of the arbitration tribunal under any circumstances". Each side has 14 days to ask for precise aspects of the report to be reviewed, and 6 days to comment on the other's request; if nobody asks, the interim report becomes the ruling. The ruling itself is due within 130 days — again with a reasoned notice of any delay — and "shall not under any circumstances" come later than 160 days after establishment. It must discuss the sides' requests and clearly address their comments. In Articles 308, 309 and 320 and in Article 321(1), (3), (4) and (6), "ruling" also means the interim report (paragraph 6).

What it pulls in

Article 310 halves these periods in urgent cases; Article 312 suspends them while the Court of Justice answers a question of EU law; Article 320 extends them while an arbitrator is replaced; Article 322 extends them by any agreed pause. Article 313 starts the compliance clock from the ruling under paragraph 4. Article 327 disapplies this Article for state-aid remedial measures.

Why it matters here

Paragraph 4 sets an outer limit of 160 days from the tribunal's establishment for the ruling. Before that come consultations (Article 304: deemed concluded after 45 days unless both sides agree to continue) and the forming of the tribunal (Article 306). Article 312(3) suspends these time limits while the Court of Justice of the European Union answers a question of EU law; the tribunal then need not rule sooner than 60 days after the Court's answer.

The exact words

1. The arbitration tribunal shall deliver an interim report to the Parties within 100 days after the date of establishment of the arbitration tribunal. If the arbitration tribunal considers that this deadline cannot be met, the chairperson of the arbitration tribunal shall notify the Parties in writing, stating the reasons for the delay and the date on which the arbitration tribunal plans to deliver its interim report. The arbitration tribunal shall deliver its interim report no later than 130 days after the date of establishment of the arbitration tribunal under any circumstances.
2. Each Party may deliver to the arbitration tribunal a written request to review precise aspects of the interim report within 14 days of its delivery. A Party may comment on the other Party's request within six days of the delivery of the request.
3. If no written request to review precise aspects of the interim report is delivered within the time period referred to in paragraph 2, the interim report shall become the ruling of the arbitration tribunal.
4. The arbitration tribunal shall deliver its ruling to the Parties within 130 days of the date of establishment of the arbitration tribunal. When the arbitration tribunal considers that that deadline cannot be met, its chairperson shall notify the Parties in writing, stating the reasons for the delay and the date on which the arbitration tribunal plans to deliver its ruling. The arbitration tribunal shall not under any circumstances deliver its ruling later than 160 days after the date of establishment of the arbitration tribunal.
5. The ruling shall include a discussion of any written request by the Parties on the interim report and clearly address the comments of the Parties.
6. For greater certainty, a "ruling" or "rulings" as referred to in Articles 308, 309 and 320 and Article 321(1), (3), (4) and (6) shall be understood to refer also to the interim report of the arbitration tribunal.

Official text Article 311 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 312

Disputes raising issues of interpretation on Union law

What it says

If a dispute raises a question about the meaning of a concept or provision of EU law contained in an EU act the treaty refers to, the tribunal "shall not decide on any such question". It must instead, after hearing both sides, ask the Court of Justice of the European Union, which has jurisdiction to answer, and its answer binds the tribunal. Either the EU or the UK (for Gibraltar) may argue that a reference should be made; the tribunal must then refer unless the question does not concern the meaning of a concept or provision of EU law contained in an EU act referred to in the treaty, and must give reasons for its assessment. Within 10 days either side can ask for that assessment to be reviewed, with a hearing within 15 days. While the Court is seized, the Article 311 clock stops, and the tribunal need not rule sooner than 60 days after the Court's answer.

What it pulls in

Article 311 is the timetable that is suspended. Article 19 requires the UK, for Gibraltar, to have in place and apply the same provisions as those in the EU acts listed in the provisions and Annexes of the treaty to which that Article applies.

Why it matters here

In a dispute submitted to arbitration, the tribunal may not itself decide a question about the meaning of a concept or provision of EU law contained in an EU act referred to in the treaty. The Court of Justice of the European Union answers that question, and its answer binds the tribunal. The Court is asked to rule on the question of EU law, not to decide the dispute. If a Party asks for a reference, the tribunal must refer unless the question is not of that kind, and either Party can ask for the tribunal's assessment to be reviewed (paragraph 2).

The exact words

1. Where a dispute submitted to arbitration in accordance with this Part raises a question of interpretation of a concept or a provision of Union law contained in a Union act referred to in this Agreement, the arbitration tribunal shall not decide on any such question. In such case, it shall request the Court of Justice of the European Union to give a ruling on the question. The Court of Justice of the European Union shall have jurisdiction to give such a ruling, which shall be binding on the arbitration tribunal.
The arbitration tribunal shall make such request after having heard the Parties.
2. Without prejudice to the first sentence of the first subparagraph of paragraph 1, if the Union or the United Kingdom, in respect of Gibraltar, considers that a request in accordance with paragraph 1 is to be made, it may make submissions to the arbitration tribunal to that effect. In such case, the arbitration tribunal shall submit the request in accordance with paragraph 1 unless the question raised does not concern the interpretation of a concept or a provision of Union law contained in a Union act referred to in this Agreement. The arbitration tribunal shall provide reasons for its assessment. Within 10 days following the assessment, either Party may request the arbitration tribunal to review its assessment, and a hearing shall be organised within 15 days of the request for the Parties to be heard on the matter. The arbitration tribunal shall provide reasons for its assessment.
3. In the cases referred to in paragraphs 1 and 2 of this Article, the time limits laid down in Article 311 shall be suspended until the Court of Justice of the European Union has given its ruling. The arbitration tribunal shall not be required to give its ruling less than 60 days from the date on which the Court of Justice of the European Union has given its ruling.

Official text Article 312 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Chapter 3 — Compliance

Article 313

Compliance measures

What it says

If the tribunal finds a breach, the losing side must take the measures needed to comply immediately, and within 30 days of the ruling must notify the other side of the measures it has taken or intends to take.

What it pulls in

The exact words

1.    If, in its ruling referred to in Article 311(4), the arbitration tribunal finds that the respondent Party has breached an obligation under this Agreement or under any supplementing agreement, that Party shall take the necessary measures to comply immediately with the ruling of the arbitration tribunal in order to bring itself in compliance with the covered provisions.
2.    The respondent Party, no later than 30 days after delivery of the ruling, shall deliver a notification to the complaining Party of the measures which it has taken or which it envisages to take in order to comply.

Official text Article 313 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 314

Reasonable period of time

What it says

If immediate compliance is not possible, the respondent Party (the side found in breach) must, within 30 days of delivery of the ruling under Article 311(4), notify the complaining Party how long a reasonable period it will need to comply. The Parties must try to agree that period (paragraph 1). If they have not agreed, the complaining Party may, no earlier than 20 days after that notification, ask the original tribunal in writing to fix the period; the tribunal decides within 20 days of the request (paragraph 2). The respondent Party must report its progress in writing at least one month before the period ends (paragraph 3). The Parties may agree to extend the period (paragraph 4).

What it pulls in

The exact words

1.    If immediate compliance is not possible, the respondent Party, no later than 30 days after delivery of the ruling referred to in Article 311(4), shall deliver a notification to the complaining Party of the length of the reasonable period of time it will require for compliance with the ruling referred to in Article 311(4). The Parties shall endeavour to agree on the length of the reasonable period of time to comply.
2.    If the Parties have not agreed on the length of the reasonable period of time, the complaining Party may, at the earliest 20 days after the delivery of the notification referred to in paragraph 1, request in writing that the original arbitration tribunal determines the length of the reasonable period of time. The arbitration tribunal shall deliver its decision to the Parties within 20 days of the date of delivery of the request.
3.    The respondent Party shall deliver a written notification of its progress in complying with the ruling referred to in Article 311(4) to the complaining Party at least one month before the expiry of the reasonable period of time.
4.    The Parties may agree to extend the reasonable period of time.

Official text Article 314 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 315

Compliance review

What it says

By the end of the reasonable period, the respondent Party must notify the complaining Party of any measure it has taken to comply with the ruling under Article 311(4) (paragraph 1). If the Parties disagree on whether a compliance measure exists, or whether it is consistent with the covered provisions, the complaining Party may ask the original tribunal in writing to decide. The request must identify the measure and explain clearly how it breaches the covered provisions. The tribunal decides within 45 days of the request (paragraph 2).

What it pulls in

Article 311 Article 313 Article 314 Article 315 Article 323

The exact words

1.    The respondent Party shall, no later than the date of expiry of the reasonable period of time, deliver a notification to the complaining Party of any measure that it has taken to comply with the ruling referred to in Article 311(4).
2.    When the Parties disagree on the existence of, or the consistency with the covered provisions of, any measure taken to comply, the complaining Party may deliver a request, which shall be in writing, to the original arbitration tribunal to decide on the matter. The request shall identify any measure at issue and explain how that measure constitutes a breach of the covered provisions in a manner sufficient to present the legal basis for the complaint clearly. The arbitration tribunal shall deliver its decision to the Parties within 45 days of the date of delivery of the request.

Official text Article 315 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 316

Temporary measures

What it says

The respondent Party (the side found in breach) must, if the complaining Party asks and after consultations, offer temporary compensation if: it notifies that it cannot comply with the ruling; it does not notify compliance measures by the deadline in Article 313 or before the end of the reasonable period in Article 314; or the tribunal finds that no compliance measure exists or that the measure is inconsistent with the covered provisions (paragraph 1). In any of those cases, the complaining Party may give written notice that it intends to suspend obligations under the covered provisions, stating the level, if it decides not to ask for compensation, or if, after a request for compensation, none is agreed within 20 days "after the expiry of or the delivery of the arbitration tribunal decision under Article 315(2)"; the text does not say which period's expiry is meant (paragraph 2). "Obligations under the Protocol on Social Security Coordination or its Annexes may not be suspended under this Article" (paragraph 3). The suspension may not exceed "the level equivalent to the nullification or impairment caused by the violation", that is, the harm the breach causes (paragraph 4). It may start 10 days after the notice, unless within those 10 days the respondent asks the original tribunal to decide on the level; the tribunal decides within 30 days and nothing is suspended until it has (paragraphs 5 and 6). Compensation and suspension are temporary. They end once a mutually agreed solution is reached, both sides agree that the respondent now complies, or a measure the tribunal found inconsistent has been withdrawn or amended so that the respondent complies (paragraph 7).

What it pulls in

Articles 313 to 315 set the deadlines whose expiry opens this Article; Article 323 is the mutually agreed solution that ends it; Article 317 is the route back once the respondent says it has complied. For state-aid remedial measures, Article 209(12) has its own procedure for setting a level of suspension, and Article 327 adjusts the tribunal procedure. Article 237 applies Articles 316 and 317 to disputes under the labour and environment chapters (Chapters 4 and 5 of Title I of Part Three). Article 67 is a separate power: after consultations, either Party may temporarily suspend its obligations under Titles I to V of Part Two in the event of serious non-respect of commitments under that Part, or where it considers that it is exposed to a serious and persistent threat to internal security due to the absence of controls between the EU and Gibraltar. Article 67 does not refer to a tribunal ruling.

Why it matters here

The remedies in this Article are temporary compensation and the suspension of obligations under the covered provisions, up to the level of the harm the breach causes. The respondent can ask the tribunal to check the level before any suspension starts (paragraph 6). Obligations under the Protocol on Social Security Coordination may not be suspended (paragraph 3). Beyond that, the Article does not say which covered provisions may be chosen for suspension.

The exact words

1. The respondent Party shall, at the request of and after consultations with the complaining Party, present an offer for temporary compensation if:
(a) the respondent Party delivers a notification to the complaining Party that it is not possible to comply with the ruling referred to in Article 311(4); or
(b) the respondent Party fails to deliver a notification of any measure taken to comply within the deadline referred to in Article 313 or before the date of expiry of the reasonable period of time referred to in Article 314; or
(c) the arbitration tribunal finds that no measure taken to comply exists or that the measure taken to comply is inconsistent with the covered provisions.
2. Under any of the circumstances referred to in paragraph 1, the complaining Party may deliver a written notification to the respondent Party that it intends to suspend the application of obligations under the covered provisions if:
(a) the complaining Party decides not to make a request under paragraph 1; or
(b) the Parties do not agree on the temporary compensation within 20 days after the expiry of or the delivery of the arbitration tribunal decision under Article 315(2) if a request under paragraph 1 of this Article is made.
The notification shall specify the level of intended suspension of obligations.
3. Obligations under the Protocol on Social Security Coordination or its Annexes may not be suspended under this Article.
4. The suspension of obligations shall not exceed the level equivalent to the nullification or impairment caused by the violation.
5. The complaining Party may suspend the obligations 10 days after the date of delivery of the notification referred to in paragraph 2 unless the respondent Party made a request under paragraph 6.
6. If the respondent Party considers that the notified level of suspension of obligations exceeds the level equivalent to the nullification or impairment caused by the violation, it may deliver a written request to the original arbitration tribunal before the expiry of the 10 day period set out in paragraph 5 to decide on the matter. The arbitration tribunal shall deliver its decision to the Parties within 30 days of the date of the request. Obligations shall not be suspended until the arbitration tribunal has delivered its decision. The suspension of obligations shall be consistent with that decision.
7. The suspension of obligations or the compensation referred to in this Article shall be temporary and shall not be applied after:
(a) the Parties have reached a mutually agreed solution pursuant to Article 323;
(b) the Parties have agreed that the measure taken to comply brings the respondent Party into compliance with the covered provisions; or
(c) any measure taken to comply which the arbitration tribunal has found to be inconsistent with the covered provisions has been withdrawn or amended so as to bring the respondent Party into compliance with those covered provisions.

Official text Article 316 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 317

Review of any measure taken to comply after the adoption of temporary measures

What it says

After a suspension of obligations or temporary compensation has started, the respondent Party must notify the complaining Party of any measure it has taken to comply. The complaining Party must end the suspension within 30 days of that notification. Where compensation has been applied, the respondent Party may end it within 30 days of notifying that it has complied (paragraph 1). If the Parties do not agree within 30 days whether the notified measure brings the respondent into compliance with the covered provisions, the complaining Party must ask the original tribunal in writing to decide. The tribunal decides within 46 days. If it finds that the measure conforms, the suspension or compensation ends. Where relevant, the level of suspension or compensation is adjusted in light of its decision (paragraph 2). The text does not say how the 30-day end of suspension in paragraph 1 fits with a referral to the tribunal under paragraph 2.

The exact words

1.    The respondent Party shall deliver a notification to the complaining Party of any measure it has taken to comply following the suspension of obligations or following the application of temporary compensation, as the case may be. The complaining Party shall terminate the suspension of obligations within 30 days from the delivery of the notification. In cases where compensation has been applied, the respondent Party may terminate the application of such compensation within 30 days from the delivery of its notification that it has complied.
2.    If the Parties do not reach an agreement on whether the notified measure brings the respondent Party into compliance with the covered provisions within 30 days of the date of delivery of the notification, the complaining Party shall deliver a written request to the original arbitration tribunal to decide on the matter. The arbitration tribunal shall deliver its decision to the Parties within 46 days of the date of the delivery of the request. If the arbitration tribunal finds that the measure taken to comply is in conformity with the covered provisions, the suspension of obligations or compensation, as the case may be, shall be terminated. When relevant, the level of suspension of obligations or of compensation shall be adjusted in light of the arbitration tribunal decision.

Official text Article 317 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Chapter 4 — Common procedural provisions

Article 318

Receipt of information

What it says

The tribunal may ask the two sides for any information it thinks necessary, on request or on its own initiative, and they "shall respond promptly and fully". It may also seek information from any source, and the opinion of experts, on any terms the sides have agreed. It must consider amicus curiae submissions — written views from someone who is not a party to the case, here individuals of either side or companies established in either side — made in accordance with Annex 29. Everything the tribunal obtains this way is shown to both sides, who may comment on it.

What it pulls in

Annex 29 (rules of procedure) sets the conditions for amicus submissions and, under Article 321(6), the confidentiality rules for what the sides submit. Article 331 says nothing in the treaty requires a Party to make available certain kinds of confidential information, except where an arbitration tribunal requires it in Part Six proceedings or a panel of experts requires it in proceedings under Title I of Part Three.

Why it matters here

Disputes under Part Six are between the Parties (Article 301), and rulings "shall not create any rights or obligations with respect to natural or legal persons" (Article 321(2)). Under paragraph 3, "natural persons of a Party" and legal persons (such as companies and associations) established in a Party may make amicus curiae submissions, following Annex 29. The Parties are the EU and the UK, for Gibraltar (Article 3(1)(a)). The tribunal must consider these submissions; the text does not require it to follow them. The text does not define "natural persons of a Party".

The exact words

1.    On request of a Party, or on its own initiative, the arbitration tribunal may seek from the Parties relevant information it considers necessary and appropriate. The Parties shall respond promptly and fully to any request by the arbitration tribunal for such information.
2.    On request of a Party, or on its own initiative, the arbitration tribunal may seek from any source any information it considers appropriate. The arbitration tribunal may also seek the opinion of experts as it considers appropriate and subject to any terms and conditions agreed by the Parties, where applicable.
3.    The arbitration tribunal shall consider amicus curiae submissions from natural persons of a Party or legal persons established in a Party in accordance with Annex 29.
4.    Any information obtained by the arbitration tribunal under this Article shall be made available to the Parties and the Parties may submit comments on that information to the arbitration tribunal.

Official text Article 318 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 319

List of arbitrators

What it says

Within one year of the treaty entering into force, the Cooperation Council must draw up a list of at least 15 people with expertise in the sectors the treaty covers who are willing and able to sit as arbitrators, in three sub-lists of at least five each: one proposed by the EU, one proposed by the UK for Gibraltar, and one of people who are nationals of neither side, from which chairpersons are drawn. The Council must keep the list at that minimum. Nobody on it may be a member, official or servant of the EU institutions, of an EU country's government, or "of the Government of the United Kingdom or of Gibraltar".

What it pulls in

Article 306 draws arbitrators from these sub-lists when the sides cannot agree, and Article 306(5) with Annex 29 fills the gap if the list is not yet made; Article 327 draws from them within a day in state-aid cases. Article 307 sets the qualifications every name must meet. Article 236 sets up a parallel list for the panel of experts in the level-playing-field title.

Why it matters here

Article 336(4) says that, during provisional application, references to entry into force are read as the date provisional application began. Council provides for provisional application from 15 July 2026, provided the treaty has been signed and the conditions in Article 336(2) are met. A Government of Gibraltar press release (692/2026) states that the treaty was provisionally applied on 15 July 2026. On that basis, the list is due by 15 July 2027. If a list has not been set up, or does not have enough names when a selection by lot is made under Article 306(3) or (4), arbitrators are drawn by lot from people formally proposed by one or both Parties under Annex 29 (Article 306(5)). Members, officials and other servants of the Government of Gibraltar may not be on the list, nor may those of the EU institutions, EU country governments or the United Kingdom Government (paragraph 2). The text does not say what part, if any, the Government of Gibraltar has in the proposals for the United Kingdom's sub-list.

The exact words

1.    The Cooperation Council shall, no later than one year after the date of entry into force of this Agreement, establish a list of individuals with expertise in sectors covered by this Agreement or its supplementing agreements who are willing and able to serve as members of an arbitration tribunal. The list shall comprise at least 15 persons and shall be composed of three sub-lists:
(a)   one sub-list of individuals established on the basis of proposals by the Union;
(b)   one sub-list of individuals established on the basis of proposals by the United Kingdom, in respect of Gibraltar; and
(c)   one sub-list of individuals who are not nationals of either Party who shall serve as chairperson to the arbitration tribunal.
Each sub-list shall include at least five individuals. The Cooperation Council shall ensure that the list is always maintained at this minimum number of individuals.
2.    The list referred to in paragraph 1 shall not comprise persons who are members, officials or other servants of the Union institutions, of the Government of a Member State, or of the Government of the United Kingdom or of Gibraltar.

Official text Article 319 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 320

Replacement of arbitrators

What it says

If an arbitrator cannot take part, withdraws, or must be replaced for breaching the code of conduct, a replacement is chosen by the Article 306 procedure, and the deadline for the ruling or decision is extended by the time that takes.

What it pulls in

Article 306

The exact words

If during dispute settlement procedures under this Part, an arbitrator is unable to participate, withdraws, or needs to be replaced because that arbitrator does not comply with the requirements of the Code of Conduct, the procedure set out in Article 306 shall apply. The time period for the delivery of the ruling or decision shall be extended for the time necessary for the appointment of the new arbitrator.

Official text Article 320 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 321

Arbitration tribunal decisions and rulings

What it says

The tribunal's deliberations are confidential. It aims for consensus and otherwise decides by majority; separate opinions are never disclosed. Its decisions and rulings "shall be binding on the Union and on the United Kingdom" but "shall not create any rights or obligations with respect to natural or legal persons": they give no rights to, and place no duties on, any individual or company. They cannot add to or cut down the sides' rights and obligations under the treaty. The tribunal has no power to decide whether a measure is lawful under either side's own domestic law, and nothing it finds binds either side's domestic courts on the meaning of that law. Each side must publish rulings and decisions, protecting confidential information, and information submitted is handled under the Annex 29 confidentiality rules.

What it pulls in

Article 311(6) makes the interim report a ruling for paragraphs 1, 3, 4 and 6. Under Article 318(3), individuals and companies may make amicus curiae submissions; under paragraph 2 here, rulings and decisions create no rights or obligations for them. Article 24 makes Cooperation Council decisions binding on the tribunal itself. Article 331 governs what confidential information can be withheld.

Why it matters here

Paragraph 2 names "the Union" and "the United Kingdom", the two Parties; Article 3(1)(a) defines the United Kingdom Party as acting "in respect of Gibraltar". Rulings and decisions are published (paragraph 5), while consultations are confidential (Article 304(8)). Questions about the meaning of EU law in EU acts referred to in the treaty go to the Court of Justice of the European Union under Article 312; questions of domestic law are outside the tribunal's jurisdiction under paragraph 4.

The exact words

1.    The deliberations of the arbitration tribunal shall be kept confidential. The arbitration tribunal shall make every effort to draft rulings and take decisions by consensus. If this is not possible, the arbitration tribunal shall decide the matter by majority vote. In no case shall separate opinions of arbitrators be disclosed.
2.    The decisions and rulings of the arbitration tribunal shall be binding on the Union and on the United Kingdom. They shall not create any rights or obligations with respect to natural or legal persons.
3.    Decisions and rulings of the arbitration tribunal cannot add to or diminish the rights and obligations of the Parties under this Agreement or under any supplementing agreement.
4.    For greater certainty, the arbitration tribunal shall have no jurisdiction to determine the legality under the domestic law of a Party of a measure alleged to constitute a breach of this Agreement or of any supplementing agreement. No finding made by the arbitration tribunal when ruling on a dispute between the Parties shall bind the domestic courts or tribunals of either Party as to the meaning to be given to the domestic law of that Party.
5.    Each Party shall make the rulings and decisions of the arbitration tribunal publicly available, subject to the protection of confidential information.
6.    The information submitted by the Parties to the arbitration tribunal shall be treated in accordance with the confidentiality rules laid down in Annex 29.

Official text Article 321 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 322

Suspension and termination of the arbitration proceedings

What it says

If both sides ask, the tribunal must pause its work, at any time, for a period the sides agree, of no more than 12 consecutive months. The relevant time periods are extended by the length of the pause. The tribunal resumes before the end of the pause if both sides ask in writing, or at the end of the pause if either side asks in writing; the side asking notifies the other. If neither side asks it to resume when the pause ends, its authority lapses and the dispute settlement procedure ends.

The exact words

At the request of both Parties, the arbitration tribunal shall suspend its work at any time for a period agreed by the Parties and not exceeding 12 consecutive months. The arbitration tribunal shall resume its work before the end of the suspension period at the written request of both Parties, or at the end of the suspension period at the written request of either Party. The requesting Party shall deliver a notification to the other Party accordingly. If neither Party requests the resumption of the arbitration tribunal's work at the expiry of the suspension period, the authority of the arbitration tribunal shall lapse and the dispute settlement procedure shall be terminated. In the event of a suspension of the work of the arbitration tribunal, the relevant time periods shall be extended by the same time period for which the work of the arbitration tribunal was suspended.

Official text Article 322 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 323

Mutually agreed solution

What it says

The sides may settle any dispute by agreement; if a tribunal is sitting, joint notice to its chairperson ends the case. The solution may be adopted as a Cooperation Council decision, is published minus confidential material, and must be implemented and reported on time.

What it pulls in

Article 301

The exact words

1.    The Parties may at any time reach a mutually agreed solution with respect to any dispute referred to in Article 301.
2.    If a mutually agreed solution is reached during panel proceedings, the Parties shall jointly notify the agreed solution to the chairperson of the arbitration tribunal. Upon such notification, the arbitration proceedings shall be terminated.
3.    The solution may be adopted by means of a decision of the Cooperation Council. Mutually agreed solutions shall be made publicly available. The version disclosed to the public shall not contain any information either Party has designated as confidential.
4.    Each Party shall take the measures necessary to implement the mutually agreed solution within the agreed time period.
5.    No later than the date of expiry of the agreed time period, the implementing Party shall inform the other Party in writing of any measures thus taken to implement the mutually agreed solution.

Official text Article 323 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 324

Time periods

What it says

Every time period in this Part is counted in days from the day after the act it refers to. The sides may change any period by mutual agreement, and the tribunal may propose a change, giving reasons.

The exact words

1.    All time periods laid down in this Part shall be counted in days from the day following the act to which they refer.
2.    Any time period referred to in this Part may be modified by mutual agreement of the Parties.
3.    The arbitration tribunal may at any time propose to the Parties to modify any time period referred to in this Part, stating the reasons for the proposal.

Official text Article 324 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 325

Costs

What it says

Each side pays its own costs of taking part. The organisational costs, including the arbitrators' pay and expenses, are shared equally, with arbitrators paid according to Annex 29.

The exact words

1.    Each Party shall bear its own expenses derived from the participation in the arbitration tribunal procedure.
2.    The Parties shall share jointly and equally the expenses derived from organisational matters, including the remuneration and expenses of the members of the arbitration tribunal. The remuneration of the arbitrators shall be in accordance with Annex 29.

Official text Article 325 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 326

Annexes

What it says

Dispute procedures follow the rules of procedure in Annex 29 and the code of conduct in Annex 30. The Cooperation Council may amend both Annexes.

The exact words

1.    Dispute settlement procedures set out in this Part shall be governed by the rules of procedure set out in Annex 29 and conducted in accordance with Annex
30.
2.    The Cooperation Council may amend Annexes 29 and 30.

Official text Article 326 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 327

Special procedures for remedial measures

What it says

For the purposes of Article 209 (remedial measures in the state aid chapter), Part Six applies with these changes (paragraph 1). If the Parties do not agree on the tribunal's members within two days, the Cooperation Council co-chair from the complaining Party must, within one day after that, select by lot one arbitrator from each Party's sub-list and the chairperson from the sub-list of chairpersons under Article 319. The co-chair may delegate this. Each person must confirm availability to both Parties within two days of being told of the appointment, and the organisational meeting under Rule 10 of Annex 29 takes place within two days of the tribunal's establishment (paragraph 2). The complaining Party's written submission is due within seven days of establishment, and the respondent's within seven days after that. The tribunal adjusts other time periods as needed to deliver its report on time (paragraph 3). Article 311 does not apply. References to the ruling are read as the ruling under Article 209(10), which must be delivered within 30 days of the tribunal's establishment (paragraph 4). Instead of the Article 315 period, the tribunal decides a compliance review within 30 days of the request (paragraph 5).

What it pulls in

Article 209 Article 306 Article 311 Article 315 Article 319

The exact words

1. For the purposes of Article 209, this Part applies with the modifications set out in this Article.
2. By way of derogation from Article 306 and Annex 29, if the Parties do not agree on the composition of the arbitration tribunal within two days, the co-chair of the Cooperation Council from the complaining Party shall select, no later than one day after the expiry of the two-day time period, an arbitrator by lot from the sub-list of each Party and the chairperson of the arbitration tribunal by lot from the sub-list of chairpersons established pursuant to Article 319. The co-chair of the Cooperation Council from the complaining Party may delegate such selection by lot of the arbitrator or chairperson. Each individual shall confirm their availability to both Parties within two days from the date on which they were informed of their appointment. The organisational meeting referred to in Rule 10 of Annex 29 shall take place within two days from the establishment of the arbitration tribunal.
3. By way of derogation from Rule 13 of Annex 29, the complaining Party shall deliver its written submission no later than seven days after the date of establishment of the arbitration tribunal. The respondent Party shall deliver its written submission no later than seven days after the date of delivery of the written submission of the complaining Party. The arbitration tribunal shall adjust any other relevant time periods of the dispute settlement procedure as necessary to ensure the timely delivery of the report.
4. Article 311 does not apply and references to the ruling in this Part shall be read as references to the ruling referred to in Article 209(10).
5. By way of derogation from Article 315, the arbitration tribunal shall deliver its decision to the Parties within 30 days from the date of delivery of the request.

Official text Article 327 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Part Seven — Final provisions

Article 328

Territorial scope

What it says

The treaty applies to two territories. On the EU side, it applies to the territories where the Treaty on European Union and the Treaty on the Functioning of the European Union apply, "under the conditions laid down in those Treaties". On the other side, it applies to "the territory of Gibraltar". This Article does not define that territory, and says nothing about waters, airspace or the isthmus.

What it pulls in

Article 3 defines the Parties and the contiguous frontier zone but not the territory of Gibraltar. Article 2 says the treaty, and measures taken under it, are "without prejudice to" and do not affect the legal positions of the United Kingdom or Spain on sovereignty and jurisdiction. Article 329(1) says this treaty is not a supplementing agreement to the Trade and Cooperation Agreement.

Why it matters here

The Article does not say where the territory of Gibraltar ends. Article 301(6) says Part Six does not apply to disputes about sovereignty and jurisdiction, and lets the respondent Party, by a reasoned statement, require a tribunal to declare that it has no jurisdiction over those matters.

The exact words

This Agreement applies to:
(a)   the territories to which the Treaty on the European Union and the Treaty on the Functioning of the European Union are applicable, and under the conditions laid down in those Treaties; and
(b)   the territory of Gibraltar.

Official text Article 328 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 329

Relationship with other agreements

What it says

This treaty is not a "supplementing agreement" to the UK-EU Trade and Cooperation Agreement, as that agreement defines the term in its Article 2 (paragraph 1). This treaty, and any agreement supplementing it, apply "without prejudice to" (without affecting) any earlier bilateral agreement concerning Gibraltar between the United Kingdom and the EU. Both sides reaffirm their obligations to implement any such agreement (paragraph 2).

What it pulls in

Article 4 is this treaty's own definition of a supplementing agreement — the mirror image of the point made in paragraph 1. Article 303 deals with what happens when a measure breaches both this treaty and another agreement. The earlier bilateral agreements are not named in the text.

Why it matters here

This treaty has its own dispute settlement Part (Part Six) and its own termination Article (Article 334). Paragraph 2 protects earlier bilateral agreements between the United Kingdom and the EU; it does not mention agreements between the United Kingdom and Spain alone.

The exact words

1.    This Agreement is not a supplementing agreement to the Trade and Cooperation Agreement, as defined in Article 2 of the Trade and Cooperation Agreement.
2.    This Agreement and any supplementing agreement applies without prejudice to any earlier bilateral agreement concerning Gibraltar between the United Kingdom, of the one part, and the Union, of the other part. The Parties reaffirm their obligations to implement any such agreement.

Official text Article 329 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 330

Review

What it says

The two sides must jointly review how the treaty and any supplementing agreements are being implemented, and any related matters, "four years after the entry into force of this Agreement and regularly thereafter". That is the whole Article: one review at four years, then further reviews at regular intervals that are not specified. The review is by the Parties jointly. The Article does not say which body carries it out, whether its findings are published, or what follows from it.

What it pulls in

Article 336(4) fixes the clock. Article 65 requires the EU-UK treaty committee on the circulation of persons to complete an evaluation of Part Two (circulation of persons) at the latest 4 years after that Part comes into force; Article 66 allows termination after that evaluation is completed, including at the request of Spain. Article 149 requires the Parties, during this joint review, to consider whether to maintain certain notifications in the surrender chapter (Articles 118(4), 121(2) and 122(2)). Article 23 gives each EU-UK treaty committee the power to monitor and review implementation in its area.

Why it matters here

Article 336(4) says that, during provisional application, references to "the entry into force of this Agreement" are read as the date provisional application began. Council provides for provisional application from 15 July 2026, provided the treaty has been signed and the conditions in Article 336(2) are met. A Government of Gibraltar press release (692/2026) states that the treaty was provisionally applied on 15 July 2026. On that basis, the first review falls in July 2030. This Article attaches no consequence to the outcome of the review. Article 66 attaches one to a different exercise: after the Article 65 evaluation of Part Two is completed, the EU, including at the request of Spain, or the United Kingdom may terminate the treaty.

The exact words

The Parties shall jointly review the implementation of this Agreement and supplementing agreements and any matters related thereto four years after the entry into force of this Agreement and regularly thereafter.

Official text Article 330 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 331

Confidential information

What it says

Nothing in the treaty or a supplementing agreement requires either side to hand over confidential information whose disclosure would impede law enforcement, would otherwise be contrary to the public interest, or would harm the legitimate commercial interests of particular businesses, public or private. The exception is where an arbitration tribunal in Part Six proceedings, or a panel of experts in proceedings under Title I of Part Three, requires it; that tribunal or panel must then fully protect confidentiality under Annex 29. When one side gives the Cooperation Council or an EU-UK treaty committee information that is confidential under its own laws, the other side must treat it as confidential unless the side that gave it agrees otherwise.

The exact words

1.    Nothing in this Agreement or in any supplementing agreement shall be construed as requiring a Party to make available confidential information, the disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would prejudice the legitimate commercial interests of particular enterprises, public or private, except where an arbitration tribunal requires such confidential information in dispute settlement proceedings under Part Six or where a panel of experts requires such confidential information in proceedings under Title I of Part Three. In such cases, the arbitration tribunal, or, as the case may be, the panel of experts, shall ensure that confidentiality is fully protected in accordance with Annex 29.
2.    When a Party submits information to the Cooperation Council or to Specialised Committees that is considered confidential under its laws and regulations, the other Party shall treat that information as confidential, unless the submitting Party agrees otherwise.

Official text Article 331 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 332

Sensitive non-classified information

What it says

Neither side can be required to make classified information available. The sides must agree handling instructions to protect sensitive non-classified information and material they exchange.

The exact words

Nothing in this Agreement or in any supplementing agreement shall be construed as requiring a Party to make available classified information.
The Parties shall agree on handling instructions to ensure the protection of sensitive non-classified information and material exchanged between them.

Official text Article 332 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 333

Integral parts of this Agreement

What it says

The Protocols, Annexes, Appendices and footnotes form an integral part of the treaty. Each Annex, with its appendices, forms an integral part of the Part, Title, Chapter or Protocol that refers to it or to which it refers.

The exact words

1.    The Protocols, Annexes, Appendices and footnotes to this Agreement shall form an integral part of this Agreement.
2.    Each of the Annexes to this Agreement, including its appendices, shall form an integral part of the Part, Title, Chapter or Protocol that refers to that Annex or to which reference is made in that Annex.

Official text Article 333 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 334

Termination

What it says

Either Party (the EU, or the UK for Gibraltar) may end the treaty by written notice through diplomatic channels. The Article states no reason and no earlier step that must come first. The treaty "and any supplementing agreement shall cease to be in force on the first day of the twelfth month following the date of notification", which is between 11 and 12 months after notice, depending on the day of the month. Any supplementing agreement ends with the treaty.

What it pulls in

Other provisions sit beside this one. Article 66 allows termination on the same notice timetable after the Article 65 evaluation, including at the request of Spain. Under Article 19(5), the treaty is considered terminated if the UK, for Gibraltar, does not accept or implement a later EU act as set out there, unless the Cooperation Council decides otherwise within 90 days; termination then takes effect three months after the 90-day period. Article 67 allows either Party, after consultations and in the circumstances set out there, to suspend temporarily its obligations under Titles I to V of Part Two, and Article 336(5) stops certain Titles applying if the administrative arrangements are suspended or terminated; neither ends the treaty. Article 4 makes later bilateral agreements between the EU and the UK for Gibraltar supplementing agreements unless those agreements provide otherwise.

Why it matters here

The right belongs to "Either Party": the EU, or the UK for Gibraltar (Article 3(1)(a)). The Government of Gibraltar and Spain are not Parties. Article 66 names Spain as able to request that the EU terminate after the Article 65 evaluation. Two documents outside the treaty deal with how the right is used. The Declaration of the Council and of the European Commission of 31 March 2026 says any measure taken by the EU in implementing the treaty, including termination, "will require a prior agreement of the Kingdom of Spain, without prejudice to the competences of the Union and the prerogatives of the institutions". The Concordat between the United Kingdom Government and the Government of Gibraltar, signed on 14 July 2026, says the United Kingdom Government will use its termination powers under Article 66 or Article 334 "only following full consultation with the Government of Gibraltar", and, "other than in the most exceptional circumstances", will not take steps to terminate unless termination is supported by a motion carried by at least three-quarters of all Members of the Gibraltar Parliament or by a simple majority in a referendum of people entitled to vote in Gibraltar Parliament elections.

The exact words

Either Party may terminate this Agreement by written notification through diplomatic channels. This Agreement and any supplementing agreement shall cease to be in force on the first day of the twelfth month following the date of notification.

Official text Article 334 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 335

Authentic texts

What it says

The treaty is drawn up in duplicate in 24 languages, including English and Spanish, "each text being equally authentic". This Article does not say how a difference between language versions is to be resolved.

The exact words

This Agreement shall be drawn up in duplicate in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish languages, each text being equally authentic.

Official text Article 335 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article 336

Entry into force and application

What it says

The treaty enters into force on the first day of the month after the month in which both Parties have told each other they have completed their internal procedures for agreeing to be bound (paragraph 1). Before that, the Parties "may agree to provisionally apply" it, that is, apply it before it formally enters into force, provided that, before that date, they have told each other that the implementation plan (Article 7) and the administrative arrangements referred to in Articles 29, 33, 38, 55, 56, 251, 260 and 265 and in the Protocol on Social Security Coordination are in effect and fully implemented, and that the measures in Article 258 (tobacco) are in place (paragraph 2). Administrative arrangements are documents made between the UK, for Gibraltar, and Spain that set out practical details. Provisional application ends on entry into force (paragraph 3). During provisional application, references to entry into force are read as the date provisional application began (paragraph 4). Under paragraph 5, Titles I to IV of Part Two (general principles, border crossing, safeguards, and implementation and evaluation), Title II of Part Three (customs, indirect taxation and trade) and Title III of Part Four (social security coordination) cease to apply from the day those administrative arrangements are suspended or terminated under their own terms. They apply again from the day the suspension is lifted or new administrative arrangements are concluded. The text does not say whether the suspension or termination of one of the arrangements is enough, or whether it must be all of them.

What it pulls in

Article 7 Article 29 Article 33 Article 38 Article 55 Article 56 Article 251 Article 258 Article 260 Article 265

Eight Articles are listed for administrative arrangements: the crossing points (29), border control by Spain (33), entry and exit of non-resident UK forces (38), continued surveillance (55), uninterrupted pursuit (56), access to customs IT systems (251), certain categories of goods (260) and goods enforcement (265). The Protocol on Social Security Coordination is also listed. Article 7 is the implementation plan for removing physical barriers, and Article 258 sets out the tobacco measures; both are conditions in paragraph 2. Paragraph 5 makes six Titles depend on the arrangements staying in force.

Why it matters here

Council provides for provisional application from 15 July 2026, provided the treaty has been signed and the conditions in paragraph 2 are met. A Government of Gibraltar press release (692/2026) states that the treaty was provisionally applied on 15 July 2026. Paragraph 5 does not list Title V of Part Two (law enforcement and judicial cooperation) or Title VI of Part Two (anti-money laundering), so it does not stop those Titles applying. The treaty stays in force when paragraph 5 applies. The administrative arrangements signed at Madrid on 25 June 2026 were signed for the UK, for Gibraltar, by the UK Ambassador to Spain and Andorra. Each lets either side terminate it by written notice through diplomatic channels, with effect from the first day of the twelfth month after notice. The customs arrangement says it will remain in effect "during the transitional phase set out in Article 247(3) of the Agreement and for as long as its application is not suspended". Article 265 itself refers to Annex 22 for practical details, not to an administrative arrangement, although paragraphs 2 and 5 list Article 265 among the Articles that refer to administrative arrangements.

The exact words

1. This Agreement shall enter into force on the first day of the month following that in which both Parties have notified each other that they have completed their respective internal requirements and procedures for establishing their consent to be bound.
2. The Parties may agree to provisionally apply this Agreement from a date prior to the day referred to in paragraph 1 of this Article, provided that prior to the date from which this Agreement is provisionally applied the Parties have notified each other of the fact that the implementation plan referred to in Article 7 and the administrative arrangements referred to in Articles 29, 33, 38, 55, 56, 251, 260 and 265 of this Agreement and in the Protocol on Social Security Coordination are in effect and have been fully implemented, and that the measures described in Article 258 of this Agreement are in place.
3. Provisional application shall cease on the day referred to in paragraph 1.
4. As from the date from which this Agreement is provisionally applied, the Parties shall understand references in this Agreement to "the date of entry into force of this Agreement" or to "the entry into force of this Agreement" as references to the date from which this Agreement is provisionally applied.
5. Titles I to IV of Part Two, Title II of Part Three and Title III of Part Four shall cease to apply as from the day on which the administrative arrangements referred to in Articles 29, 33, 38, 55, 56, 251, 260 and 265 of this Agreement and in the Protocol on Social Security Coordination are suspended or terminated in accordance with the provisions thereof. They shall start applying anew as from the day on which the suspension of those administrative arrangements is lifted or on which new administrative arrangements are concluded.
DONE at Brussels on the fourteenth day of July in the year two thousand and twenty six.
For the European Atomic Energy Community:
MAROŠ ŠEFČOVIČ
For the European Union:
MAROŠ ŠEFČOVIČ
For the United Kingdom of Great Britain and Northern Ireland:

Official text Article 336 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

B · The annexes

Thirty annexes, what each is and its exact words.

The thirty schedules to the agreement. Each with a one-paragraph account of what it is and the full text behind a tap; the reading for the Government, for business and for the person in the street is in the analysis under The schedules, read.

Annex 1

List of instruments referred to in Article 11(5)

What it is

Four conventions on conventional weapons — landmines, the Arms Trade Treaty, certain conventional weapons with five protocols, cluster munitions. A list; the obligation sits in Article 11.

The exact words

LIST OF INSTRUMENTS
REFERRED TO IN ARTICLE 11(5) OF THE AGREEMENT
1.   Convention on the Prohibition of the Use, Stockpiling, Production and Transfer of Anti-Personnel Mines and on Their Destruction, adopted at Oslo on 18 September 1997;
2.   The Arms Trade Treaty, adopted at New York on 2 April 2013;
3.   Convention on Prohibitions or Restrictions on the Use of Certain Conventional Weapons, Which May Be Deemed to Be Excessively Injurious or to Have Indiscriminate Effects, adopted at Geneva on 10 October 1980, and its following Protocols:
–    Protocol on Non-Detectable Fragments (Protocol I), adopted at Geneva on 10 October 1980;https://geneva-s3.unoda.org/static-unoda- site/pages/templates/the-convention-on-certain-conventional- weapons/Protocol%2BI.pdf
–    Protocol on Prohibitions or Restrictions on the Use of Mines, Booby- Traps and Other Devices (Protocol II), as amended at Geneva on 3 May 1996;https://geneva-s3.unoda.org/static-unoda-site/pages/templates/the- convention-on-certain-conventional-weapons/PROTOCOL%2BII.pdf –    Protocol on Prohibitions or Restrictions on the Use of Incendiary Weapons (Protocol III), adopted at Geneva on 10 October 1980;
–    Protocol on Blinding Laser Weapons (Protocol IV), adopted at Vienna on 13 October 1995;
–    Protocol on Explosive Remnants of War (Protocol V), adopted at Geneva on 28 November 2003;
4.   Convention on Cluster Munitions, adopted at Dublin on 30 May 2008.
_______________

Official text Annex 1 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 2

List of instruments referred to in Article 13(1)

What it is

Four UN counter-terrorism conventions — plastic explosives, terrorist bombings, terrorist financing, nuclear terrorism. A list; the obligation sits in Article 13.

The exact words

LIST OF INSTRUMENTS
REFERRED TO IN ARTICLE 13(1) OF THE AGREEMENT
1.   Convention on the Marking of Plastic Explosives for the Purpose of Detection, adopted at Montreal on 1 March 1991;
2.   International Convention for the Suppression of Terrorist Bombings, adopted by the General Assembly of the United Nations at New York on 15 December 1997;
3.   International Convention for the Suppression of the Financing of Terrorism, adopted by the General Assembly of the United Nations at New York on 9 December 1999;
4.   International Convention for the Suppression of Acts of Nuclear Terrorism, adopted by the General Assembly of the United Nations at New York on 13 April 2005.
________________

Official text Annex 2 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 3

List of Union law referred to in Article 14 of the Agreement

What it is

The EU's data-protection law that the UK, for Gibraltar, must apply and keep aligned with under Articles 14 and 19: the GDPR, the Law Enforcement Directive and the Commission's adequacy decisions. Under Article 14(7) the UK, for Gibraltar, and its competent authorities are not a 'third country' for this law, for the purposes of the treaty, as long as the UK, for Gibraltar, has the same provisions in its own law and applies them effectively, as Article 19(1) requires.

The exact words

LIST OF UNION LAW
REFERRED TO IN ARTICLE 14 OF THE AGREEMENT
1. Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation)1;
2. Directive (EU) 2016/680 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data by competent authorities for the purposes of the prevention, investigation, detection or prosecution of criminal offences or the execution of criminal penalties, and on the free movement of such data, and repealing Council Framework Decision 2008/977/JHA2;
3. Commission Decision 2010/625/EU of 19 October 2010 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection of personal data in Andorra3;
4. Commission Decision 2003/490/EC of 30 June 2003 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection of personal data in Argentina4;
ELI: http://data.europa.eu/eli/dec/2010/625/oj.
5. Commission Decision 2002/2/EC of 20 December 2001 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection of personal data provided by the Canadian Personal Information Protection and Electronic Documents Act1;
6. Commission Decision 2010/146/EU of 5 March 2010 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection provided by the Faeroese Act on processing of personal data2;
7. Commission Decision 2003/821/EC of 21 November 2003 on the adequate protection of personal data in Guernsey3;
8. Commission Decision 2011/61/EU of 31 January 2011 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection of personal data by the State of Israel with regard to automated processing of personal data4;
9. Commission Decision 2004/411/EC of 28 April 2004 on the adequate protection of personal data in the Isle of Man5;
10. Commission Implementing Decision (EU) 2019/419 of 23 January 2019 pursuant to Regulation (EU) 2016/679 of the European Parliament and of the Council on the adequate protection of personal data by Japan under the Act on the Protection of Personal Information6;
ELI: http://data.europa.eu/eli/dec/2003/821/oj.
ELI: http://data.europa.eu/eli/dec/2004/411/oj.
ELI: http://data.europa.eu/eli/dec_impl/2019/419/oj.
11. Commission Decision 2008/393/EC of 8 May 2008 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection of personal data in Jersey1;
12. Commission Implementing Decision 2013/65/EU of 19 December 2012 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection of personal data by New Zealand2;
13. Commission Implementing Decision (EU) 2022/254 of 17 December 2021 pursuant to Regulation (EU) 2016/679 of the European Parliament and of the Council on the adequate protection of personal data by the Republic of Korea under the Personal Information Protection Act3;
14. Commission Decision 2000/518/EC of 26 July 2000 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection of personal data provided in Switzerland4;
15. Commission Implementing Decision (EU) 2021/1772 of 28 June 2021 pursuant to Regulation (EU) 2016/679 of the European Parliament and of the Council on the adequate protection of personal data by the United Kingdom5, as amended by Commission Implementing Decision (EU) 2025/2574 of 19 December 20256;
ELI: http://data.europa.eu/eli/dec/2008/393/oj.
ELI: http://data.europa.eu/eli/dec_impl/2013/65/oj.
ELI: http://data.europa.eu/eli/dec_impl/2022/254/oj.
ELI: http://data.europa.eu/eli/dec/2000/518/oj).
ELI: http://data.europa.eu/eli/dec_impl/2021/1772/oj.
ELI: http://data.europa.eu/eli/dec_impl/2025/2574/oj.
16. Commission Implementing Decision (EU) 2021/1773 of 28 June 2021 pursuant to Directive (EU) 2016/680 of the European Parliament and of the Council on the adequate protection of personal data by the United Kingdom1, as amended by Commission Implementing Decision (EU) 2025/2571 of 19 December 20252;
17. Commission Implementing Decision EU 2023/1795 of 10 July 2023 pursuant to Regulation (EU) 2016/679 of the European Parliament and of the Council on the adequate level of protection of personal data under the EU-US Data Privacy Framework3;
18. Commission Implementing Decision 2012/484/EU of 21 August 2012 pursuant to Directive 95/46/EC of the European Parliament and of the Council on the adequate protection of personal data by the Eastern Republic of Uruguay with regard to automated processing of personal data4;
19. Commission Implementing Decision (EU) 2025/1382 of 15 July 2025 pursuant to Regulation (EU) 2016/679 of the European Parliament and of the Council on the adequate protection of personal data by the European Patent Organisation5;
20. Commission Implementing Decision (EU) 2021/914 of 4 June 2021 on standard contractual clauses for the transfer of personal data to third countries pursuant to Regulation (EU) 2016/679 of the European Parliament and of the
ELI: http://data.europa.eu/eli/dec_impl/2021/1773/oj.
ELI: http://data.europa.eu/eli/dec_impl/2025/2571/oj.
ELI: http://data.europa.eu/eli/dec_impl/2023/1795/oj.
ELI: http://data.europa.eu/eli/dec_impl/2012/484/oj.
ELI: http://data.europa.eu/eli/dec_impl/2025/1382/oj. Council1.
________________
ELI: http://data.europa.eu/eli/dec_impl/2021/914/oj.

Official text Annex 3 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 4

List of instruments referred to in Article 17(4) — civil nuclear

What it is

The Euratom and IAEA instruments behind the civil nuclear cooperation title.

The exact words

LIST OF INSTRUMENTS
REFERRED TO IN ARTICLE 17(4) OF THE AGREEMENT
CIVIL NUCLEAR COOPERATION
PART 1
1. The Convention on the Physical Protection of Nuclear Material, adopted at Vienna on 26 October 1979, and the amendment to that Convention, adopted at Vienna on 8 July 2005 ("Amended CPPNM");
2. The Protocol of 12 February 2004 to the Convention on Third Party Liability in the Field of Nuclear Energy, concluded at Paris on 29 July 1960, as amended by the Additional Protocol of 28 January 1964 and by the Protocol of 16 November 1982;
3. Convention on Nuclear Safety, adopted at Vienna on 17 June 1994;
4. Joint Convention on the Safety of Spent Fuel Management and on the Safety of Radioactive Waste Management, adopted at Vienna on 5 September 1997;
5. Convention on the Early Notification of a Nuclear Accident, adopted by the General Conference of the IAEA meeting in special session at Vienna on 26 September 1986;
6. Convention on Assistance in the Case of a Nuclear Accident or Radiological Emergency, adopted by the General Conference of the IAEA meeting in special session at Vienna on 26 September 1986.
PART 2
1. Code of Conduct on the Safety and Security of Radioactive Sources, as approved by the Board of Governors of the IAEA on 8 September 2003;
2. Guidance on the management of disused radioactive sources, as approved by the Board of Governors of the IAEA on 8 September 2003 and on 11 September 2017;
3. Guidance on the import and export of radioactive sources, as revised with the approval of the Board of Governors of the IAEA on 12 September 2011;
4. Annex C of the Guidelines for Nuclear Transfers, set out in IAEA document
INFCIRC/254/Part 1 and 2;
5. The recommendations in IAEA INFCIRC/225/Rev.5 (Nuclear Security Recommendations on Physical Protection of Nuclear Material and Nuclear Facilities).
________________

Official text Annex 4 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 5

Civil nuclear cooperation — early notification and assistance

What it is

One paragraph describing the United Kingdom's existing nuclear-incident notification chain — Royal Navy HQ to the MOD to Gibraltar and DESNZ, then the IAEA within two hours — and one undertaking: a direct reciprocal notification channel with Spain, with no date.

The exact words

CIVIL NUCLEAR COOPERATION – OPERATIONAL ARRANGEMENTS
FOR EARLY NOTIFICATION AND ASSISTANCE IN THE CASE OF A NUCLEAR ACCIDENT AS REFERRED TO IN ARTICLE 17(7) OF THE AGREEMENT
The existing operational arrangements for the international notification of both civil and defence incidents, including accidents and emergencies of the type contemplated by each of the Convention on Early Notification of a Nuclear Accident, adopted by the General Conference of the IAEA meeting in special session at Vienna on 26 September 1986, and the Convention on Assistance in the Case of a Nuclear Accident or Radiological Emergency, adopted by the General Conference of the IAEA meeting in special session at Vienna on 26 September 1986, are currently maintained in the United Kingdom Department for Energy Security and Net Zero ("DESNZ") operational response guide. Notification of such an incident in or affecting Gibraltar is part of those arrangements. In summary, should the Royal Navy operational HQ be alerted to an incident of this nature, it will notify the United Kingdom Ministry of Defence ("MOD"). In turn, the MOD will notify the competent authorities of Gibraltar, to enable their emergency plans to be put into action without delay, and DESNZ, providing sufficient information regarding the incident to enable DESNZ to undertake IAEA notification via the
IAEA Unified System for Information Exchange in Incidents and Emergencies ("USIE") within two hours of being notified. Similarly, DESNZ will deal with any request for assistance received from Gibraltar via the Response and Assistance Network ("RANET") system or otherwise. Given the cross-border risks in these kinds of accidents, the United Kingdom, in respect of Gibraltar, commits to establishing a direct reciprocal bilateral channel of notification with the Kingdom of Spain.
________________

Official text Annex 5 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 6

Rules of procedure of the Cooperation Council and Specialised Committees

What it is

How the Cooperation Council and the EU-UK treaty committees work: two co-chairs deciding by mutual consent, meetings in Brussels and London, agendas 15, 10 and 5 days ahead, minutes within 28 days, decisions by written procedure, agendas and minutes published, English as the working language. Spain is not named.

The exact words

RULES OF PROCEDURE OF THE COOPERATION COUNCIL AND SPECIALISED COMMITTEES
REFERRED TO IN ARTICLES 22 AND 23 OF THE AGREEMENT
RULE 1
Chair
1. The Union and the United Kingdom, in respect of Gibraltar, shall notify each other of the name, position and contact details of their respective designated co-chairs. A co-chair is deemed to have the authorisation for representing, respectively, the Union or the United Kingdom until the date a new co-chair has been notified to the other Party.
2. The decisions of the co-chairs provided for by these Rules of Procedure shall be taken by mutual consent.
3. A co-chair may be replaced for a particular meeting by a designee. The co- chair, or the designee, shall notify the other co-chair and the Secretariat of the Cooperation Council of the designation as early as possible. Any reference in these Rules of Procedure to the co-chairs shall be understood to include a designee.
RULE 2
Secretariat
The Secretariat of the Cooperation Council (the "Secretariat") shall be composed of an official of the Union and an official of the United Kingdom, in respect of Gibraltar. The Secretariat shall perform the tasks conferred on it by these Rules of Procedure.
The Union and the United Kingdom, in respect of Gibraltar, shall notify each other of the name, position and contact details of the official who is the member of the Secretariat of the Cooperation Council for the Union and the United Kingdom, in respect of Gibraltar, respectively. This official is deemed to continue acting as member of the Secretariat for the Union or for the United Kingdom, in respect of Gibraltar, until the date either the Union or the United Kingdom, in respect of Gibraltar, has notified a new member.
RULE 3
Meetings
1. Each meeting of the Cooperation Council shall be convened by the Secretariat at a date and time agreed by the co-chairs. Where the Union or the United Kingdom, in respect of Gibraltar, has transmitted a request for a meeting through the Secretariat, the Cooperation Council shall endeavour to meet within 30 days of such request, or sooner in cases provided for in this Agreement.
2. The Cooperation Council shall hold its meetings alternately in Brussels and London, unless the co-chairs decide otherwise.
3. By way of derogation from paragraph 2, the co-chairs may agree that a meeting of the Cooperation Council be held by videoconference or teleconference.
RULE 4
Participation in meetings
1. A reasonable period of time in advance of each meeting, the Union and the United Kingdom, in respect of Gibraltar, shall inform each other through the Secretariat of the intended composition of their respective delegations and shall specify the name and function of each member of the delegation.
2. Where appropriate the co-chairs may, by mutual consent, invite experts (i.e. non-government officials) to attend meetings of the Cooperation Council in order to provide information on a specific subject and only for the parts of the meeting where such specific subjects are discussed.
RULE 5
Documents
Written documents on which the deliberations of the Cooperation Council are based shall be numbered and circulated to the Union and the United Kingdom, in respect of Gibraltar, by the Secretariat.
RULE 6
Correspondence
1. The Union and the United Kingdom, in respect of Gibraltar, shall send their correspondence addressed to the Cooperation Council via the Secretariat. Such correspondence may be sent in any form of written communication, including by electronic mail.
2. The Secretariat shall ensure that correspondence addressed to the Cooperation Council is delivered to the co-chairs and is circulated, where appropriate, in accordance with Rule 5.
3. All correspondence from, or addressed directly to, the co-chairs shall be forwarded to the Secretariat and shall be circulated, where appropriate, in accordance with Rule 5.
RULE 7
Agenda for the meetings
1. For each meeting, a draft provisional agenda shall be drawn up by the Secretariat. It shall be transmitted, together with the relevant documents, to the co-chairs no later than 10 days before the date of the meeting.
2. The provisional agenda shall include items requested by the Union or the United Kingdom, in respect of Gibraltar. Any such request, together with any relevant document, shall be submitted to the Secretariat no later than 15 days before the beginning of the meeting.
3. The co-chairs shall decide on the provisional agenda for a meeting no later than five days before the date of the meeting.
4. The agenda shall be adopted by the Cooperation Council at the beginning of each meeting. On request by the Union or the United Kingdom, in respect of Gibraltar, other items may be added to the agenda by consensus.
5. The co-chairs may, by mutual consent, reduce or increase the time periods specified in paragraphs 1, 2 and 3 in order to take account of the requirements of a particular case.
RULE 8
Minutes
1. Draft minutes of each meeting shall be drawn up by the official acting as member of the Secretariat of the Party hosting the meeting, within 15 days after the end of the meeting, unless otherwise decided by the co-chairs. The draft minutes shall be transmitted to the member of the Secretariat appointed by the other Party for comments. The latter may submit comments within seven days from the date of receipt of the draft minutes.
2. The minutes shall, as a rule, summarise each item on the agenda, specifying where applicable:
(a) the documents submitted to the Cooperation Council;
(b) any statement that one of the co-chairs requested to be entered in the minutes; and
(c) the decisions taken, recommendations made, statements agreed upon and conclusions adopted on specific items.
3. The minutes shall include as an annex a list of participants setting out the names and functions of all individuals who attended the meeting on behalf of each delegation.
4. The Secretariat shall adjust the draft minutes on the basis of comments received and the draft minutes, as revised, shall be approved by the co-chairs within 28 days of the date of the meeting, or by any other date agreed by the co-chairs. Once approved, two versions of the minutes shall be authenticated by signature of the members of the Secretariat. The Union and the United Kingdom, in respect of Gibraltar, shall each receive one of these authentic versions. The co-chairs may agree that signing and exchanging electronic copies satisfies this requirement.
RULE 9
Decisions and recommendations
1. In the period between meetings, the Cooperation Council may adopt decisions or recommendations by written procedure. The text of a draft decision or recommendation shall be presented in writing by a co-chair to the other co-chair in the working language of the Cooperation Council. The other Party shall have one month, or any longer period of time specified by the proposing Party, to express its agreement to the draft decision or recommendation. If the other Party does not express its agreement, the proposed decision or recommendation shall be discussed and may be adopted at the next meeting of the Cooperation Council. The draft decisions or recommendations shall be deemed to be adopted once the other Party expresses its agreement and shall be recorded in the minutes of the next meeting of the Cooperation Council pursuant to Rule 8.
2. Where the Cooperation Council adopts decisions or recommendations, the words "Decision" or "Recommendation", respectively, shall be inserted in the title of such acts. The Secretariat shall record any decision or recommendation under a serial number and with a reference to the date of its adoption.
3. Decisions adopted by the Cooperation Council shall specify the date on which they take effect.
4. Decisions and recommendations adopted by the Cooperation Council shall be established in duplicate in the authentic languages and signed by the co- chairs and shall be sent by the Secretariat to the Union and the United Kingdom, in respect of Gibraltar, immediately after signature. The co-chairs may agree that signing and exchanging electronic copies satisfies the requirement for signature.
RULE 10
Transparency
1. The co-chairs may agree that the Cooperation Council shall meet in public.
2. Each Party may decide on the publication of the decisions and recommendations of the Cooperation Council in its respective official journal or online.
3. If the Union or the United Kingdom, in respect of Gibraltar, submits information that is confidential or protected from disclosure under its laws and regulations to the Cooperation Council, the other party shall treat that information received as confidential.
4. Provisional agendas of the meetings shall be made public before the meeting of the Cooperation Council takes place. The minutes of the meetings shall be made public following their approval in accordance with Rule 8.
5. Publication of documents referred to in paragraphs 2, 3 and 4 shall be made in compliance with both Parties' applicable data protection rules.
RULE 11
Languages
1. The official languages of the Cooperation Council shall be the official languages of the Union and the United Kingdom.
2. The working language of the Cooperation Council shall be English. Unless otherwise decided by the co-chairs, the Cooperation Council shall base its deliberations on documents prepared in English.
3. The Cooperation Council shall adopt decisions concerning the amendment or interpretation of this Agreement in the languages of the authentic texts of this Agreement. All other decisions of the Cooperation Council, including those through which these Rules of Procedure are amended, shall be adopted in the working language referred to in paragraph 2.
RULE 12
Expenses
1. The Union and the United Kingdom, in respect of Gibraltar, shall each meet any expenses they incur as a result of participating in the meetings of the Cooperation Council.
2. Expenditure in connection with the organisation of meetings and reproduction of documents shall be borne by the party hosting the meeting.
3. Expenditure in connection with interpretation to and from the working language of the Cooperation Council at meetings shall be borne by the party requesting such interpretation.
4. Each Party shall be responsible for the translation of decisions and other documents into its own official language(s), if required pursuant to Rule 11, at its own expense.
RULE 13
Committees
1. Without prejudice to paragraph 2 of this Rule, Rules 1 to 12 shall apply mutatis mutandis to the Committees.
2. The Committees shall inform the Cooperation Council of their meeting schedules and agenda sufficiently in advance of their meetings, and shall report to the Cooperation Council on the results and conclusions of each of their meetings.
________________

Official text Annex 6 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 7

Annex referred to in Article 29(10) — border checks at the port and marinas

What it is

Where Schengen checks happen at the port and marinas, and what an arriving ship, pleasure boats included, must send: crew and passenger lists, to Gibraltar's and Spain's authorities at the same time and without delay, under point 3 of Annex VI to the Schengen Borders Code.

The exact words

ANNEX
REFERRED TO IN ARTICLE 29(10) OF THE AGREEMENT
Border crossing point infrastructure at Gibraltar port and airport
1.   The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall ensure that the necessary infrastructure for operating border crossing points in accordance with the Schengen Borders Code at Gibraltar port and airport will be in place and maintained. The infrastructure provided shall be appropriate to the volumes of traffic flows at these border crossing points and the need to ensure an efficient, high and uniform level of control at these border crossing points in accordance with the Schengen Borders Code.
2.   The infrastructure at these border crossing points shall be compliant with the relevant requirements set out in the Schengen Borders Code and in particular point 2 (Air borders) and point 3 (Sea borders) of Annex VI thereto so as to allow the competent authorities of the Kingdom of Spain to carry out border checks in conformity with the requirements under the Schengen Borders Code. Appropriate facilities shall be provided to enable the conduct of thorough checks in the Second Line Checks Area. The infrastructure shall also allow for the provision of separate lanes, as prescribed by Article 10 of the Schengen Borders Code and Annex III thereto.
-
3.   The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall, in particular, ensure that the airport operator(s) take the requisite measures to provide the infrastructure to physically separate the flows of passengers on flights to or from Member States applying the Schengen acquis in full from the flows of passengers on other flights and to prevent unauthorised persons entering and leaving reserved areas, such as transit areas. Appropriate infrastructure shall be put in place to that end.
4.   The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall, in particular, ensure that the port operator(s) take the requisite measures to provide the infrastructure for checks to be carried out in an appropriate area set aside for that purpose in the immediate vicinity of the port, provided the conditions in Article 29(3) of this Agreement are not fulfilled.
Obligation on captains of private flights and masters of ships
5.   The United Kingdom, in respect of Gibraltar, shall ensure that the captain of a private flight landing or taking off at Gibraltar airport from or to countries other than Member States applying the Schengen acquis in full complies with the obligations laid down in point 2.3 of Annex VI of the Schengen Borders Code, and in particular that prior to take-off, a general declaration comprising inter alia a flight plan in accordance with Annex 2 to the Convention on International Civil Aviation, done at Chicago on 7 December 1944, and information concerning the passengers' identity is provided simultaneously and without delay to both the competent authorities of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain.
-
6.   The United Kingdom, in respect of Gibraltar, shall ensure that for ships, including cruise ships, pleasure boats, ferries and cargo vessels, the master, the ship's agent or some other person duly authorised by the master or authenticated in a manner agreed by the competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain, shall comply with the obligations set out in point 3 of Annex VI to the Schengen Borders Code, in particular the obligation to draw up and submit crew lists and passenger lists, report changes to these lists, and signal the presence of stowaways simultaneously and without delay to both the competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain.
__________________
-

Official text Annex 7 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 8

List of criminal offences referred to in Articles 55 and 56 — continued surveillance and uninterrupted pursuit

What it is

The offences for which Spain's officers may continue a surveillance (Article 55) or a pursuit (Article 56) into Gibraltar, and Gibraltar's officers into Spain.

The exact words

LIST OF CRIMINAL OFFENCES
REFFERED TO IN ARTICLES 55 AND 56 OF THE AGREEMENT
List of criminal offences:
(a)   terrorism;
(b)   participation in a criminal organisation;
(c)   murder and grievous bodily injury;
(d)   manslaughter;
(e)   organised or armed robbery;
(f)   sexual exploitation of children and child pornography;
(g)   rape;
(h)   arson;
(i)   computer-related crime;
(j)   forgery of money;
(k)   counterfeiting and piracy of products;
(l)   forgery of administrative documents and trafficking therein;
(m) aggravated burglary and robbery and receiving stolen goods;
(n)   corruption, including bribery;
(o)   fraud;
(p)   racketeering and extortion;
(q)   swindling;
(r)   laundering of the proceeds of crime;
(s)   kidnapping, illegal restraint, and hostage taking;
(t)   trafficking in human beings;
(u)   illicit trade in human organs and tissue;
(v)   facilitation of unauthorised entry and residence;
(w) racism and xenophobia;
(x)   illicit trafficking in narcotic drugs and psychotropic substances;
(y)   illicit trafficking in cultural goods, including antiques and works of art;
(z)   illicit trafficking in weapons, munitions and explosives;
(aa) trafficking in stolen vehicles;
(bb) wilful damage through the use of explosives;
(cc) illicit transportation of toxic and hazardous waste;
(dd) environmental crime, including illicit trafficking in endangered animal species and in endangered plant species and varieties;
(ee) illicit trafficking in hormonal substances and other growth promoters;
(ff)   illicit trafficking in nuclear or radioactive materials;
(gg) crimes falling within the jurisdiction of the International Criminal Court;
(hh) unlawful seizure of aircraft/ships, spacecraft; and
(ii)   sabotage.
And, in addition the following offences for the purposes of Article 55:
all other criminal offences which may give rise to extradition or surrender and, where compliant with national law, also evading checks from law enforcement authorities.
And, in addition the following offences for the purposes of Article 56:
all other criminal offences which may give rise to extradition or surrender, but also in relation to persons that can lead to the identification or the tracing of such suspected persons.
________________

Official text Annex 8 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 9

List of Union law referred to in Article 63 — police cooperation

What it is

The EU police-cooperation instruments that apply to the UK, for Gibraltar, and in Gibraltar — facilitation of unauthorised entry, firearms control, and others.

The exact words

LIST OF UNION LAW
REFERRED TO IN ARTICLE 63 OF THE AGREEMENT
For the purposes of Article 63, the following Union Law shall also apply:
1. Council Directive 2002/90/EC of 28 November 2002 defining the facilitation of unauthorised entry, transit and residence1;
2. Council Framework Decision 2002/946/JHA of 28 November 2002 on the strengthening of the penal framework to prevent the facilitation of unauthorised entry, transit and residence2;
3. Directive (EU) 2021/555 of the European Parliament and of the Council of 24 March 2021 on control of the acquisition and possession of weapons3;
4. Regulation (EU) No 258/2012 of the European Parliament and of the Council of 14 March 2012 implementing Article 10 of the United Nations' Protocol against the illicit manufacturing of and trafficking in firearms, their parts and components and ammunition supplementing the United Nations Convention against Transnational Organised Crime (UN Firearms Protocol), and establishing export authorisation, and import and transit measures for firearms, their parts and components and ammunition4;
ELI: http://data.europa.eu/eli/dec_framw/2002/946/oj.
5. Regulation (EU) No 2019/1148 of the European Parliament and of the Council of 20 June 2019 on the marketing and use of explosives precursors, amending Regulation (EC) No 1907/2006 and repealing Regulation (EU) No 98/20131;
6. Council Framework Decision 2004/757/JHA of 25 October 2004 laying down minimum provisions on the constituent elements of criminal acts and penalties in the field of illicit drug trafficking2, as amended;
7. Regulation (EU) 2025/41 of the European Parliament and of the Council of 19 December 2024 on import, export and transit measures for firearms, essential components and ammunition, implementing Article 10 of the United Nations Protocol against the illicit manufacturing of and trafficking in firearms, their parts and components and ammunition, supplementing the United Nations Convention against Transnational Organised Crime (UN Firearms Protocol)3.
________________
ELI: http://data.europa.eu/eli/reg/2019/1148/oj.
ELI: http://data.europa.eu/eli/dec_framw/2004/757/oj. -

Official text Annex 9 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 10

Forms of crime for which Europol is competent

What it is

Thirty forms of crime, from terrorism to motor vehicle crime and 'swindling and fraud', with no threshold — the boundary of what Gibraltar and Europol may cooperate on.

The exact words

FORMS OF CRIME FOR WHICH EUROPOL IS COMPETENT
Forms of crime for which EUROPOL is competent as referred to in Article 75 of the Agreement:
(a)   terrorism;
(b)   organised crime;
(c)   drug trafficking;
(d)   money-laundering activities;
(e)   crime connected with nuclear and radioactive substances;
(f)   immigrant smuggling;
(g)   trafficking in human beings;
(h)   motor vehicle crime;
(i)   murder and grievous bodily injury;
(j)   illicit trade in human organs and tissue;
FICI -
(k)   kidnapping, illegal restraint and hostage-taking;
(l)   racism and xenophobia;
(m) robbery and aggravated theft;
(n)   illicit trafficking in cultural goods, including antiquities and works of art;
(o)   swindling and fraud;
(p)   crime against the financial interests of the Union;
(q)   insider dealing and financial market manipulation;
(r)   racketeering and extortion;
(s)   counterfeiting and product piracy;
(t)   forgery of administrative documents and trafficking therein;
(u)   forgery of money and means of payment;
(v)   computer crime;
(w) corruption;
(x)   illicit trafficking in arms, ammunition and explosives;
FICI -
(y)   illicit trafficking in endangered animal species;
(z)   illicit trafficking in endangered plant species and varieties;
(aa) environmental crime, including ship-source pollution;
(bb) illicit trafficking in hormonal substances and other growth promoters;
(cc) sexual abuse and sexual exploitation, including child abuse material and solicitation of children for sexual purposes; and
(dd) genocide, crimes against humanity and war crimes.
________________
FICI

Official text Annex 10 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 11

Forms of serious crime for which Eurojust is competent

What it is

The same thirty forms of crime, for Eurojust.

The exact words

FORMS OF SERIOUS CRIME FOR WHICH EUROJUST IS COMPETENT
Forms of serious crime for which Eurojust is competent as referred to in Articles 89 and 92 of the Agreement:
(a)     terrorism;
(b)     organised crime;
(c)     drug trafficking;
(d)     money-laundering activities;
(e)     crime connected with nuclear and radioactive substances;
(f)     immigrant smuggling;
(g)     trafficking in human beings;
(h)     motor vehicle crime;
(i)     murder and grievous bodily injury;
(j)     illicit trade in human organs and tissue;
(k)   kidnapping, illegal restraint and hostage taking;
(l)   racism and xenophobia;
(m) robbery and aggravated theft;
(n)   illicit trafficking in cultural goods, including antiquities and works of art;
(o)   swindling and fraud;
(p)   crime against the financial interests of the Union;
(q)   insider dealing and financial market manipulation;
(r)   racketeering and extortion;
(s)   counterfeiting and product piracy;
(t)   forgery of administrative documents and trafficking therein;
(u)   forgery of money and means of payment;
(v)   computer crime;
(w) corruption;
(x)   illicit trafficking in arms, ammunition and explosives;
(y)   illicit trafficking in endangered animal species;
(z)   illicit trafficking in endangered plant species and varieties;
(aa) environmental crime, including ship source pollution;
(bb) illicit trafficking in hormonal substances and other growth promoters;
(cc) sexual abuse and sexual exploitation, including child abuse material and solicitation of children for sexual purposes; and
(dd) genocide, crimes against humanity and war crimes.
________________

Official text Annex 11 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 12

Exchange of criminal record information — technical and procedural specifications

What it is

Gibraltar's connection to ECRIS, the EU criminal-records network, using the United Kingdom's software, over the EU's TESTA line, live 'at the latest before the entry into force'. What travels with a conviction: name, birth details, nationality, and optionally parents' names, fingerprints, aliases and a facial image — 'and any other information concerning convictions'. Minor offences have codes. Retention and access are not stated.

The exact words

EXCHANGE OF CRIMINAL RECORD INFORMATION – TECHNICAL
AND PROCEDURAL SPECIFICATIONS AS REFERRED TO IN ARTICLE 113 OF THE AGREEMENT
CHAPTER 1
GENERAL PROVISIONS
ARTICLE 1
Objective
The objective of this Annex is to lay down the necessary procedural and technical provisions for the implementation of Chapter 4 of Title V of Part Two of this Agreement.
ARTICLE 2
Communications network
1.   The electronic exchange of information extracted from the criminal record between, on the one side, a Member State and, on the other side, the United Kingdom, in respect of Gibraltar, shall take place using a common communication infrastructure that provides for encrypted communications.
2.   The common communication infrastructure shall be the Trans European Services for Telematics between Administrations ("TESTA") communications network. Any further developments thereof or any alternative secure network shall ensure that the common communication infrastructure in place continues to fulfil the security requirements adequate for the exchange of criminal record information.
ARTICLE 3
Interconnection software
1.   The Member States and the United Kingdom, in respect of Gibraltar, shall use a standardised interconnection software enabling the connection of their central authorities to the common communication infrastructure in order to exchange the information extracted from the criminal record with the other central authorities electronically in accordance with the provisions of Chapter 4 of Title V of Part Two of this Agreement and this Annex.
2.    For the Member States, the interconnection software shall be the ECRIS reference implementation software or their national ECRIS implementation software, if necessary adapted for the purposes of information exchange with the United Kingdom, in respect of Gibraltar, as set out in this Agreement.
3.    For Gibraltar, the interconnection software shall be the interconnection software developed and maintained by the United Kingdom for the exchange of information extracted from the criminal record between the United Kingdom and the Member States.
4.    The United Kingdom, in respect of Gibraltar, shall be responsible for the development and operation of its own interconnection software. For that purpose, at the latest before the entry into force of this Agreement, the United Kingdom, in respect of Gibraltar, shall ensure that its national interconnection software functions in accordance with the protocols and technical specifications established for the ECRIS reference implementation software, and with any further technical requirements established by eu-LISA.
5.    The United Kingdom, in respect of Gibraltar, shall also ensure the implementation of any subsequent technical adaptations to its national interconnection software required by any changes to the technical specifications established for the ECRIS reference implementation software, or changes to any further technical requirements established by eu-LISA, without undue delay. To that end, the Union shall ensure that the United Kingdom, in respect of Gibraltar, is informed without undue delay of any planned changes to the technical specifications or requirements and is provided with any information necessary for the United Kingdom, in respect of Gibraltar, to comply with its obligations under this Annex.
ARTICLE 4
Information to be transmitted in notifications, requests and replies
1.    All notifications referred to in Article 109 of this Agreement shall include the following obligatory information:
(a)   information on the convicted person (full name, date of birth, place of birth (town and State or territory), gender, nationality and – if applicable – previous name(s));
(b)   information on the nature of the conviction (date of conviction, name of the court, date on which the decision became final);
(c)   information on the offence giving rise to the conviction (date of the offence underlying the conviction and name or legal classification of the offence as well as reference to the applicable legal provisions); and
(d)   information on the contents of the conviction (notably the sentence as well as any supplementary penalties, security measures and subsequent decisions modifying the enforcement of the sentence).
2.    The following optional information shall be transmitted in notifications if that information has been entered in the criminal record (points (a) to (d)) or is available to the central authority (points (e) to (h)):
(a)   the convicted person's parents' names;
(b)   the reference number of the conviction;
(c)   the place of the offence;
(d)   disqualifications arising from the conviction;
(e)   the convicted person's identity number, or the type and number of the person's identification document;
(f)   fingerprints, which have been taken from that person;
(g)   if applicable, pseudonym and/or alias(es); and
(h)   facial image.
In addition, any other information concerning convictions entered in the criminal record may be transmitted.
3.    All requests for information referred to in Article 111 of this Agreement shall be submitted in a standardised electronic format according to the model form set out in Chapter 2 of this Annex, in one of the official languages of the requested Member State or of the United Kingdom, in respect of Gibraltar.
4.    All replies to requests referred to in Article 112 of this Agreement shall be submitted in a standardised electronic format in accordance with the model form set out in Chapter 2 of this Annex, and accompanied by a list of convictions, as provided for by national law. The requested Member State or the United Kingdom, in respect of Gibraltar, shall reply either in one of its official languages or in any other language accepted for the exchange of criminal record information between the United Kingdom and the Member States.
5.    The forms in Chapter 2 referred to in paragraphs 3 and 4 shall be the same as the forms for the exchange of criminal record information between the United Kingdom and the Member States. The Specialised Committee on the Circulation of Persons shall adopt any modifications to the forms in Chapter 2 referred to in paragraphs 3 and 4 as may be necessary in this respect.
ARTICLE 5
Format of transmission of information
1.    When transmitting information in accordance with Articles 109 and 112 of this Agreement relating to the name or legal classification of the offence and to the applicable legal provisions, the Member States and the United Kingdom, in respect of Gibraltar, shall refer to the corresponding code for each of the offences referred to in the transmission, as provided for in the table of offences in Chapter 3 of this Annex. By way of exception, if the offence does not correspond to any specific sub-category, the "open category" code of the relevant or closest category of offences or, in the absence of the latter, an "other offences" code, shall be used for that particular offence.
2.    The Member States and the United Kingdom, in respect of Gibraltar, may also provide available information relating to the level of completion and the level of participation in the offence and, if applicable, to the existence of total or partial exemption from criminal responsibility, or to recidivism.
3.    When transmitting information in accordance with Articles 109 and 112 of this Agreement relating to the contents of the conviction, notably the sentence as well as any supplementary penalties, security measures and subsequent decisions modifying the enforcement of the sentence, the Member States and the United Kingdom, in respect of Gibraltar, shall refer to the corresponding code for each of the penalties and measures referred to in the transmission, as provided for in the table of penalties and measures in Chapter 3 of this Annex. By way of exception, if the penalty or measure does not correspond to any specific sub-category, the "open category" code of the relevant or closest category of penalties and measures or, in the absence of the latter, an "other penalties and measures" code, shall be used for that particular penalty or measure.
4.    The Member States and the United Kingdom, in respect of Gibraltar, shall also provide, if applicable, available information relating to the nature and/or conditions of execution of the penalty or measure imposed as provided for in the table of parameters of Chapter 3. The parameter "non-criminal ruling" shall be indicated only in cases where information on such a ruling is provided on a voluntary basis by the Member State of nationality of the person concerned or by the United Kingdom, in respect of Gibraltar, if the person is a national of the United Kingdom, when replying to a request for information on convictions.
5.    The following information shall be provided by the Member States and the United Kingdom in respect of Gibraltar, to the Specialised Committee on the Circulation of Persons, with a view in particular to disseminating information to other States:
(a)   the list of national offences in each of the categories referred to in the table of offences in Chapter 3. The list shall include the name or legal classification of the offence and reference to the applicable legal provisions. It may also include a short description of the constitutive elements of the offence; and
(b)   the list of types of sentences, possible supplementary penalties and security measures and possible subsequent decisions modifying the enforcement of the sentence as defined in national law, in each of the categories referred to in the table of penalties and measures in Chapter 3. It may also include a short description of the specific penalty or measure.
The lists and descriptions referred to in the first subparagraph shall be regularly updated by the Member States and the United Kingdom, in respect of Gibraltar. Updated information shall be sent to the Specialised Committee on the Circulation of Persons.
6.    The tables in Chapter 3 referred to in paragraphs 1 to 4 shall be kept the same as the tables for the exchange of criminal record information between the Member States and the United Kingdom. The Specialised Committee on the Circulation of Persons shall adopt any modifications to the tables in Chapter 3 referred to in paragraphs 1 to 5 as may be necessary in this respect.
ARTICLE 6
Continuity of transmission
If the electronic mode of transmission of information is temporarily not available, the Member States and the United Kingdom, in respect of Gibraltar, shall transmit information by any means capable of producing a written record under conditions allowing the central authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, to establish the authenticity thereof, for the entire period of such unavailability.
ARTICLE 7
Technical specifications
The Member States and the United Kingdom, in respect of Gibraltar, shall observe common technical specifications on the electronic exchange of information extracted from the criminal record as provided by eu-LISA in the implementation of this Agreement and shall adapt their systems as appropriate without undue delay.
CHAPTER 2
FORMS
Request for information extracted from the criminal record
(a)   Information on the requesting Member State or the United Kingdom, in respect of Gibraltar:
State: Central authority(ies): Contact person: Telephone (with STD code): Fax (with STD code): E-mail address: Correspondence address: File reference, if known:
(b)   Information on the identity of the person concerned by the request(1):
Full name (forenames and all surnames) Previous names: Pseudonym and/or alias, if any: Gender: M ☐ F ☐ Nationality: Date of birth (in figures: dd/mm/yyyy): Place of birth (town and State): Father's name: Mother's name: Residence or known address: Person's identity number or type and number of the person's identification document: Fingerprints: Facial image: Other available identification information:
(c)   Purpose of the request:
Please tick the appropriate box
criminal proceedings (Please identify the authority before which the (1     proceedings are pending and, if available, the case reference ☐ number) … ) … (2   ☐ request outside the context of criminal proceedings (Please identify )      the authority before which the proceedings are pending and, if available, the case reference number, while ticking the relevant box):
(i) ☐            from a judicial authority … …
(ii) ☐           from a competent administrative authority … …
(iii) ☐          from the person concerned for information on own criminal record … …
Purpose for which the information is requested:
Requesting authority:
☐ the person concerned does not consent for this information to be divulged (if the person concerned was asked for his or her consent in accordance with the law of the requesting Member State or of the United Kingdom, in respect of Gibraltar). Contact person for any further information needed: Name: Telephone: E-mail address: Other information (e.g. urgency of the request):
Reply to the request
Information relating to the person concerned
Please tick the appropriate box
The undersigned authority confirms that: ☐ there is no information on convictions in the criminal record of the person concerned ☐ there is information on convictions entered in the criminal record of the person concerned; a list of convictions is attached ☐ there is other information entered in the criminal record of the person concerned; such information is attached (optional) ☐ there is information on convictions entered in the criminal record of the person concerned but the convicting Member State or the United Kingdom, in respect of Gibraltar, intimated that the information about these convictions may not be retransmitted for any purposes other than that of criminal proceedings. The request for more information may be sent directly to … (Please indicate the convicting Member State or the United Kingdom, in respect of Gibraltar) ☐ in accordance with the national law of the requested Member State or of the United Kingdom, in respect of Gibraltar, requests made for any purposes other than that of criminal proceedings may not be dealt with. Contact person for any further information needed: Name: Telephone: E-mail address: Other information (limitations of use of the data concerning requests outside the context of criminal proceedings): Please indicate the number of pages attached to the reply form: Done at on Signature and official stamp (if appropriate): Name and position/organisation:
If appropriate, please attach a list of convictions and send the complete package to the requesting Member State or to the United Kingdom, in respect of Gibraltar. It is not necessary to translate the form or the list into the language of the requesting Member State or of the United Kingdom, in respect of Gibraltar.
________________ (1)   To facilitate the identification of the person as much information as possible is to be provided.
CHAPTER 3
STANDARDISED FORMAT OF TRANSMISSION OF INFORMATION
Common table of offences categories, with a table of parameters, referred to in Article 5(1) and (2) of Chapter 1
Code                    Categories and sub-categories of offences 0100 00    Crimes within the jurisdiction of the International Criminal Court open category 0101 00    Genocide 0102 00    Crimes against humanity 0103 00    War crimes 0200 00    Participation in a criminal organisation open category 0201 00    Directing a criminal organisation 0202 00    Knowingly taking part in the criminal activities of a criminal organisation 0203 00    Knowingly taking part in the non-criminal activities of a criminal organisation 0300 00    Terrorism open category 0301 00    Directing a terrorist group 0302 00    Knowingly participating in the activities of a terrorist group 0303 00    Financing of terrorism 0304 00    Public provocation to commit a terrorist offence 0305 00    Recruitment or training for terrorism Code                    Categories and sub-categories of offences 0400 00    Trafficking in human beings open category 0401 00    Trafficking in human beings for the purposes of labour or services exploitation 0402 00    Trafficking in human beings for the purposes of the exploitation of the prostitution of others or other forms of sexual exploitation 0403 00    Trafficking in human beings for the purposes of organ or human tissue removal 0404 00    Trafficking in human beings for the purposes of slavery, practices similar to slavery or servitude 0405 00    Trafficking in human beings for the purposes of labour or services exploitation of a minor 0406 00    Trafficking in human beings for the purposes of the exploitation of the prostitution of minors or other forms of their sexual exploitation 0407 00    Trafficking in human beings for the purposes of organ or human tissue removal of a minor 0408 00    Trafficking in human beings for the purposes of slavery, practices similar to slavery or servitude of a minor 0500 00    Illicit trafficking(1) and other offences related to weapons, firearms, their parts and components, ammunition and explosives open category 0501 00    Illicit manufacturing of weapons, firearms, their parts and components, ammunition and explosives 0502 00    Illicit trafficking of weapons, firearms, their parts and components ammunition and explosives at national level(2) 0503 00    Illicit exportation or importation of weapons, firearms, their parts and components, ammunition and explosives 0504 00    Unauthorised possession or use of weapons, firearms, their parts and components, ammunition and explosives Code                    Categories and sub-categories of offences 0600 00    Environmental crime open category 0601 00    Destroying or damaging protected fauna and flora species 0602 00    Unlawful discharges of polluting substances or ionising radiation into air, soil or water 0603 00    Offences related to waste, including hazardous waste 0604 00    Offences related to illicit trafficking(1) in protected fauna and flora species or parts thereof 0605 00    Unintentional environmental offences 0700 00    Offences related to drugs or precursors, and other offences against public health open category 0701 00    Offences related to illicit trafficking(3) in narcotic drugs, psychotropic substances and precursors not exclusively for own personal consumption 0702 00    Illicit consumption of drugs and their acquisition, possession, manufacture or production exclusively for own personal consumption 0703 00    Aiding or inciting others to use narcotic drugs or psychotropic substances illicitly 0704 00    Manufacture or production of narcotic drugs not exclusively for personal consumption 0800 00    Crimes against the person open category 0801 00    Intentional killing 0802 00    Aggravated cases of intentional killing(4) 0803 00    Unintentional killing 0804 00    Intentional killing of a new-born by his/her mother 0805 00    Illegal abortion Code                    Categories and sub-categories of offences 0806 00    Illegal euthanasia 0807 00    Offences related to committing suicide 0808 00    Violence causing death 0809 00    Causing grievous bodily injury, disfigurement or permanent disability 0810 00    Unintentionally causing grievous bodily injury, disfigurement or permanent disability 0811 00    Causing minor bodily injury 0812 00    Unintentionally causing minor bodily injury 0813 00    Exposing to danger of loss of life or grievous bodily injury 0814 00    Torture 0815 00    Failure to offer aid or assistance 0816 00    Offences related to organ or tissue removal without authorisation or consent 0817 00    Offences related to illicit trafficking(3) in human organs and tissue 0818 00    Domestic violence or threat 0900 00    Offences against personal liberty, dignity and other protected interests, including racism and xenophobia open category 0901 00    Kidnapping, kidnapping for ransom, illegal restraint 0902 00    Unlawful arrest or deprivation of liberty by public authority 0903 00    Hostage-taking 0904 00    Unlawful seizure of an aircraft or ship 0905 00    Insults, slander, defamation, contempt 0906 00    Threats 0907 00    Duress, pressure, stalking, harassment or aggression of a psychological or emotional nature 0908 00    Extortion Code                    Categories and sub-categories of offences 0909 00    Aggravated extortion 0910 00    Illegal entry into private property 0911 00    Invasion of privacy other than illegal entry into private property 0912 00    Offences against protection of personal data 0913 00    Illegal interception of data or communication 0914 00    Discrimination on grounds of gender, race, sexual orientation, religion or ethnic origin 0915 00    Public incitement to racial discrimination 0916 00    Public incitement to racial hatred 0917 00    Blackmail 1000 00    Sexual offences open category 1001 00    Rape 1002 00    Aggravated rape(5) other than rape of a minor 1003 00    Sexual assault 1004 00    Procuring for prostitution or sexual act 1005 00    Indecent exposure 1006 00    Sexual harassment 1007 00    Soliciting by a prostitute 1008 00    Sexual exploitation of children 1009 00    Offences related to child pornography or indecent images of minors 1010 00    Rape of a minor 1011 00    Sexual assault of a minor Code                     Categories and sub-categories of offences 1100 00    Offences against family law open category 1101 00    Illicit sexual relations between close family members 1102 00    Polygamy 1103 00    Evading the alimony or maintenance obligation 1104 00    Neglect or desertion of a minor or a disabled person 1105 00    Failure to comply with an order to produce a minor or removal of a minor 1200 00    Offences against the State, public order, course of justice or public officials open category 1201 00    Espionage 1202 00    High treason 1203 00    Offences related to elections and referendum 1204 00    Attempt against life or health of the Head of State 1205 00    Insult of the State, Nation or State symbols 1206 00    Insult or resistance to a representative of public authority 1207 00    Extortion, duress, pressure towards a representative of public authority 1208 00    Assault or threat on a representative of public authority 1209 00    Public order offences, breach of the public peace 1210 00    Violence during sports events 1211 00    Theft of public or administrative documents 1212 00    Obstructing or perverting the course of justice, making false allegations in the course of criminal or judicial proceedings, perjury 1213 00    Unlawful impersonation of a person or an authority 1214 00    Escape from lawful custody Code                     Categories and sub-categories of offences 1300 00    Offences against public property or public interests open category 1301 00    Public, social security or family benefit fraud 1302 00    Fraud affecting European benefits or allowances 1303 00    Offences related to illegal gambling 1304 00    Obstructing of public tender procedures 1305 00    Active or passive corruption of a civil servant, a person holding public office or public authority 1306 00    Embezzlement, misappropriation or other diversion of property by a public official 1307 00    Abuse of a function by a public official 1400 00    Tax and customs offences open category 1401 00    Tax offences 1402 00    Customs offences 1500 00    Economic and trade related offences open category 1501 00    Bankruptcy or fraudulent insolvency 1502 00    Breach of accounting regulation, embezzlement, concealment of assets or unlawful increase in a company's liabilities 1503 00    Violation of competition rules 1504 00    Laundering of proceeds from crime 1505 00    Active or passive corruption in the private sector 1506 00    Revealing a secret or breaching an obligation of secrecy 1507 00    "Insider trading" Code                     Categories and sub-categories of offences 1600 00    Offences against property or causing damage to goods open category 1601 00    Unlawful appropriation 1602 00    Unlawful appropriation or diversion of energy 1603 00    Fraud, including swindling 1604 00    Dealing in stolen goods 1605 00    Illicit trafficking(6) in cultural goods, including antiques and works of art 1606 00    Intentional damage or destruction of property 1607 00    Unintentional damage or destruction of property 1608 00    Sabotage 1609 00    Offences against industrial or intellectual property 1610 00    Arson 1611 00    Arson causing death or injury to persons 1612 00    Forest arson 1700 00    Theft offences open category 1701 00    Theft 1702 00    Theft after unlawful entry into property 1703 00    Theft, using violence or weapons, or using threat of violence or weapons against person 1704 00    Forms of aggravated theft which do not involve use of violence or weapons, or use of threat of violence or weapons, against persons. Code                    Categories and sub-categories of offences 1800 00    Offences against information systems and other computer-related crime open category 1801 00    Illegal access to information systems 1802 00    Illegal system interference 1803 00    Illegal data interference 1804 00    Production, possession, dissemination of or trafficking in computer devices or data enabling commitment of computer-related offences 1900 00    Forgery of means of payment open category 1901 00    Counterfeiting or forging currency 1902 00    Counterfeiting of non-cash means of payment 1903 00    Counterfeiting or forging public fiduciary documents 1904 00    Putting into circulation/using counterfeited or forged currency, non- cash means of payment or public fiduciary documents 1905 00    Possession of a device for the counterfeiting or forgery of currency or public fiduciary documents 2000 00    Falsification of documents open category 2001 00    Falsification of a public or administrative document by a private individual 2002 00    Falsification of a document by a civil servant or a public authority 2003 00    Supply or acquisition of a forged public or administrative document; supply or acquisition of a forged document by a civil servant or a public authority 2004 00    Using forged public or administrative documents Code                    Categories and sub-categories of offences 2005 00    Possession of a device for the falsification of public or administrative documents 2006 00    Forgery of private documents by a private individual 2100 00    Offences against traffic regulations open category 2101 00    Dangerous driving 2102 00    Driving under the influence of alcohol or narcotic drugs 2103 00    Driving without a licence or while disqualified 2104 00    Failure to stop after a road accident 2105 00    Avoiding a road check 2106 00    Offences related to road transport 2200 00    Offences against labour law open category 2201 00    Unlawful employment 2202 00    Offences relating to remuneration, including social security contributions 2203 00    Offences relating to working conditions, health and safety at work 2204 00    Offences relating to access to or exercise of a professional activity 2205 00    Offences relating to working hours and rest time 2300 00    Offences against migration law open category 2301 00    Unauthorised entry or residence 2302 00    Facilitation of unauthorised entry and residence Code                   Categories and sub-categories of offences 2400 00      Offences against military obligations open category 2500 00      Offences related to hormonal substances and other growth promoters open category 2501 00      Illicit importation, exportation or supply of hormonal substances and other grown promoters 2600 00      Offences related to nuclear materials or other hazardous radioactive substances open category 2601 00      Illicit importation, exportation, supply or acquisition of nuclear or radioactive materials 2700 00      Other offences open category 2701 00      Other intentional offences 2702 00      Other unintentional offences
________________ (1)     Unless otherwise specified in this category, "trafficking" means import, export, acquisition, sale, delivery, movement or transfer. (2)     For the purposes of this sub-category trafficking includes acquisition, sale, delivery, movement or transfer. (3)     For the purposes of this sub-category trafficking includes import, export, acquisition, sale, delivery, movement or transfer. (4)     For example: particularly grave circumstances. (5)     For example: rape with particular cruelty. (6)     Trafficking includes import, export, acquisition, sale, delivery, movement or transfer. Parameters Level of completion:               Completed act                                 C Attempt or preparation                        A Non-transmitted element                       Ø Level of participation:            Perpetrator                                   M Aider and abettor or instigator/organiser,    H conspirator Non-transmitted element                       Ø Exemption from criminal            Insanity or diminished responsibility         S responsibility: Recidivism                                                                       R
Common table of penalties and measures categories, with a table of parameters, referred to in Article 5(3) and (4) of Chapter 1
Code             Categories and sub-categories of penalties and measures 1000         Deprivation of freedom open category 1001         Imprisonment 1002         Life imprisonment 2000         Restriction of personal freedom open category 2001         Prohibition from frequenting some places 2002         Restriction to travel abroad 2003         Prohibition to stay in some places 2004         Prohibition from entry to a mass event 2005         Prohibition to enter in contact with certain persons through whatever means 2006         Placement under electronic surveillance(1) Code           Categories and sub-categories of penalties and measures 2007       Obligation to report at specified times to a specific authority 2008       Obligation to stay/reside in a certain place 2009       Obligation to be at the place of residence on the set time 2010       Obligation to comply with the probation measures ordered by the court, including the obligation to remain under supervision 3000       Prohibition of a specific right or capacity open category 3001       Disqualification from function 3002       Loss/suspension of capacity to hold or to be appointed to public office 3003       Loss/suspension of the right to vote or to be elected 3004       Incapacity to contract with public administration 3005       Ineligibility to obtain public subsidies 3006       Cancellation of the driving licence(2) 3007       Suspension of driving licence 3008       Prohibition to drive certain vehicles 3009       Loss/suspension of the parental authority 3010       Loss/suspension of right to be an expert in court proceedings/witness under oath/juror 3011       Loss/suspension of right to be a legal guardian(3) 3012       Loss/suspension of right of decoration or title 3013       Prohibition to exercise professional, commercial or social activity 3014       Prohibition from working or activity with minors 3015       Obligation to close an establishment 3016       Prohibition to hold or to carry weapons 3017       Withdrawal of a hunting/fishing licence Code           Categories and sub-categories of penalties and measures 3018       Prohibition to issue cheques or to use payment/credit cards 3019       Prohibition to keep animals 3020       Prohibition to possess or use certain items other than weapons 3021       Prohibition to play certain games/sports 4000       Prohibition or expulsion from territory open category 4001       Prohibition from national territory 4002       Expulsion from national territory 5000       Personal obligation open category 5001       Submission to medical treatment or other forms of therapy 5002       Submission to a social-educational programme 5003       Obligation to be under the care/control of the family 5004       Educational measures 5005       Socio-judicial probation 5006       Obligation of training/working 5007       Obligation to provide judicial authorities with specific information 5008       Obligation to publish the judgment 5009       Obligation to compensate for the prejudice caused by the offence 6000       Penalty on personal property open category 6001       Confiscation 6002       Demolition 6003       Restoration Code            Categories and sub-categories of penalties and measures 7000       Placing in an institution open category 7001       Placing in a psychiatric institution 7002       Placing in a detoxification institution 7003       Placing in an educational institution 8000       Financial penalty open category 8001       Fine 8002       Day-fine(4) 8003       Fine for the benefit of a special recipient(5) 9000       Working penalty open category 9001       Community service or work 9002       Community service or work accompanied with other restrictive measures 10000      Military penalty open category 10001      Loss of military rank(6) 10002      Expulsion from professional military service 10003      Military imprisonment 11000      Exemption/deferment of sentence/penalty, warning open category 12000      Other penalties and measures open category Parameters (to be specified where applicable) ø Penalty m Measure a Suspended penalty/measure b Partially suspended penalty/measure c Suspended penalty/measure with probation/supervision d Partially suspended penalty/measure with probation/supervision e Conversion of penalty/measure f    Alternative penalty/measure imposed as principal penalty g Alternative penalty/measure imposed initially in case of non-respect of the principal penalty h Revocation of suspended penalty/measure i    Subsequent formation of an overall penalty j    Interruption of enforcement/postponement of the penalty/measure(7) k Remission of the penalty l    Remission of the suspended penalty n End of penalty o Pardon p Amnesty q Release on parole (liberation of a person before end of the sentence under certain conditions) r    Rehabilitation (with or without the deletion of penalty from criminal records) s    Penalty or measure specific to minors t    Non-criminal ruling(8) ________________ (1)    Fixed or mobile placement. (2)    Reapplication in order to obtain a new driving licence is necessary. (3)    Legal guardian for a person who is legally incompetent or for a minor. (4)    Fine expressed in daily units. (5)    E.g.: for an institution, association, foundation or a victim. (6)    Military demotion. (7)    Does not lead to avoidance of enforcement of penalty. (8)    This parameter will be indicated only when such information is provided in reply to the request received by the Member State of nationality of the person concerned or by the United Kingdom, in respect of Gibraltar, if the person is a national of the United Kingdom.

Official text Annex 12 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 13

Definition of terrorism

What it is

When the 'terrorism' box may be ticked on a warrant or a freezing form, switching off the dual-criminality check. It reaches threats, glorification online or offline, receiving training, travel and financing where funds are never used; no attack need occur. The restraint is in the thresholds and the intent requirement.

The exact words

DEFINITION OF TERRORISM
1.   Scope
For the purposes of Chapter 4, point (b) of Article 118(3) and (5), Article 121 and point (a) of Article 176(2) of this Agreement, Annex 14 and Annex 16, "terrorism" means the offences as defined in paragraphs 3 to 14 of this Annex.
2.   Definitions of terrorist group and structured group
2.1. "Terrorist group" means a structured group of more than two persons, established for a period of time and acting in concert to commit terrorist offences.
2.2. "Structured group" means a group that is not randomly formed for the immediate commission of an offence and that does not need to have formally defined roles for its members, continuity of its membership or a developed structure.
3.   Terrorist offences
3.1. Intentional acts, as defined as offences under domestic law, which, given their nature or context may seriously damage a country or an international organisation where committed with one of the aims listed in paragraph 3.2:
(a)   attacks upon a person's life which may cause death;
(b)   attacks upon the physical integrity of a person;
(c)   kidnapping or hostage-taking;
(d)   causing extensive destruction to a government or public facility, a transport system, an infrastructure facility, including an information system, a fixed platform located on the continental shelf, a public place or private property likely to endanger human life or result in major economic loss;
(e)   seizure of aircraft, ships or other means of public or goods transport;
(f)   manufacture, possession, acquisition, transport, supply or use of explosives or weapons, including chemical, biological, radiological or nuclear weapons, as well as research into, and development of, chemical, biological, radiological or nuclear weapons;
(g)   release of dangerous substances, or causing fires, floods or explosions, the effect of which is to endanger human life;
(h)   interfering with or disrupting the supply of water, power or any other fundamental natural resource, the effect of which is to endanger human life;
(i)   seriously hindering or interrupting the functioning of an information system by inputting computer data, by transmitting, damaging, deleting, deteriorating, altering or suppressing such data, or by rendering such data inaccessible, intentionally and without right, in cases where:
(i)   a significant number of information systems have been affected through the use of a tool designed or adapted primarily for that purpose;
(ii)   the offence causes serious damage; or
(iii) the offence is committed against a critical infrastructure information system;
(j)   deleting, damaging, deteriorating, altering or suppressing computer data on an information system, or rendering such data inaccessible, intentionally and without right, in cases where the offence is committed against a critical infrastructure information system; and
(k)   threatening to commit any of the acts listed in points (a) to (j).
3.2. The aims referred to in paragraph 3.1 are:
(a)   seriously intimidating a population;
(b)   unduly compelling a government or an international organisation to perform or abstain from performing any act; and
(c)   seriously destabilising or destroying the fundamental political, constitutional, economic or social structures of a country or an international organisation.
4.   Offences relating to a terrorist group
The following intentional acts:
(a)   directing a terrorist group;
(b)   participating in the activities of a terrorist group, including by supplying information or material resources, or by funding its activities in any way, with knowledge of the fact that such participation will contribute to the criminal activities of the terrorist group.
5.   Public provocation to commit a terrorist offence
The distribution, or otherwise making available by any means, whether online or offline, of a message to the public, with the intent to incite the commission of one of the offences listed in points (a) to (j) of paragraph 3.1 where such conduct, directly or indirectly, such as by the glorification of terrorist acts, advocates the commission of terrorist offences, thereby causing a danger that one or more such offences may be committed when committed intentionally.
6.   Recruitment for terrorism
Soliciting another person to commit or contribute to the commission of one of the offences listed in points (a) to (j) of paragraph 3.1, or in paragraph 4 when committed intentionally.
7.   Providing training for terrorism
Providing instruction on the making or use of explosives, firearms or other weapons or noxious or hazardous substances, or on other specific methods or techniques, for the purpose of committing, or contributing to the commission of, one of the offences listed in points (a) to (j) of paragraph 3.1, knowing that the skills provided are intended to be used for this purpose when committed intentionally.
8.   Receiving training for terrorism
Receiving instruction on the making or use of explosives, firearms or other weapons or noxious or hazardous substances, or on other specific methods or techniques, for the purpose of committing, or contributing to the commission of, one of the offences listed in points (a) to (j) of paragraph 3.1 when committed intentionally.
9.   Travelling for the purpose of terrorism
9.1. Travelling to a country other than a Member State or the territory of Gibraltar for the purpose of committing, or contributing to the commission of, a terrorist offence as referred to in paragraph 3, for the purpose of the participation in the activities of a terrorist group with knowledge of the fact that such participation will contribute to the criminal activities of such a group as referred to in paragraph 4, or for the purpose of providing or receiving training for terrorism as referred to in paragraphs 7 and 8 when committed intentionally.
9.2. In addition, the following conduct when committed intentionally:
(a)   travelling to a Member State or Gibraltar for the purpose of committing, or contributing to the commission of, a terrorist offence as referred to in paragraph 3, for the purpose of the participation in the activities of a terrorist group with knowledge of the fact that such participation will contribute to the criminal activities of such a group as referred to in paragraph 4, or for the purpose of providing or receiving training for terrorism as referred to in paragraphs 7 and 8; or
(b)   preparatory acts undertaken by a person entering that Member State or Gibraltar, as the case may be, with the intention to commit, or contribute to the commission of, a terrorist offence as referred to in paragraph 3.1.
10.   Organising or otherwise facilitating travelling for the purpose of terrorism
Any act of organisation or facilitation that assists any person in travelling for the purpose of terrorism, as referred to in paragraph 9.1 and point (a) of paragraph 9.2, knowing that the assistance thus rendered is for that purpose when committed intentionally
11.   Terrorist financing
11.1. Providing or collecting funds, by any means, directly or indirectly, with the intention that they be used, or in the knowledge that they are to be used, in full or in part, to commit, or to contribute to the commission of, any of the offences referred to in paragraphs 3 to 10 when committed intentionally.
11.2. Where the terrorist financing referred to in paragraph 11.1 concerns any of the offences laid down in paragraphs 3, 4 and 9, it shall not be necessary that the funds be in fact used, in full or in part, to commit, or to contribute to the commission of, any of those offences, nor shall it be required that the offender knows for which specific offence or offences the funds are to be used.
12.   Other offences related to terrorist activities
The following intentional acts:
(a)   aggravated theft with a view to committing one of the offences listed in paragraph 3;
(b)   extortion with a view to committing one of the offences listed in paragraph 3; and
(c)   drawing up or using false administrative documents with a view to committing one of the offences listed in points (a) to (j) of paragraph
3.1, point (b) of paragraph 4, and paragraph 9.
13.   Relationship to terrorist offences
For an offence referred to in paragraphs 4 to 12 to be considered terrorism as referred to in paragraph 1, it shall not be necessary that a terrorist act be actually committed, nor shall it be necessary, insofar as the offences referred to in paragraphs 5 to 10 and 12 are concerned, to establish a link to another specific offence laid down in this Annex.
14.   Aiding and abetting, inciting and attempting
The following acts:
(a)   aiding and abetting an offence referred to in paragraphs 3 to 8, 11 and 12;
(b)   inciting an offence referred to in paragraphs 3 to 12; and
(c)   attempting to commit an offence referred to in paragraphs 3, 6 and 7, paragraph 9.1, point (a) of paragraph 9.2, and paragraphs 11 and 12, with the exception of possession as provided for in point (f) of paragraph 3.1 and the offence referred to in point (k) of paragraph 3.1.
________________

Official text Annex 13 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 14

Arrest warrant (Article 125)

What it is

The arrest-warrant form: name, aliases, sex, nationality, birth details, address, languages, description, photograph, fingerprints, DNA profile where held; the 32-offence dual-criminality list; trial-in-absence safeguards; life-sentence review after at most 20 years. Incoming warrants for Gibraltar must be in English.

The exact words

ARREST WARRANT AS REFERRED TO IN ARTICLE 125 OF THE AGREEMENT
This warrant has been issued by a competent judicial authority. I request that the person mentioned below be arrested and surrendered for the purposes of conducting a criminal prosecution or executing a custodial sentence or detention order.1
(a)     Information regarding the identity of the requested person: Name: Forename(s): Maiden name, where applicable: Aliases, where applicable: Sex: Nationality: Date of birth: Place of birth: Residence and/or known address: Language(s) which the requested person understands (if known): Distinctive marks/description of the requested person: Photo and fingerprints of the requested person, if they are available and can be transmitted, or contact details of the person to be contacted in order to obtain
1         This warrant must be written in, or translated into, one of the official languages of the executing Member State when that Member State is known, or into any other language accepted by the Member State, as the case may be, or into English when the United Kingdom, in respect of Gibraltar, is the executing actor.
(a)   Information regarding the identity of the requested person: such information or a DNA profile (where this evidence can be supplied but has not been included)
(a)       Information regarding the identity of the requested person:
(b)    Decision on which the warrant is based:
1.     Arrest warrant or judicial decision having the same effect: Type:
2.     Enforceable judgement: Reference:
(c)    Indications on the length of the sentence:
1.    Maximum length of the custodial sentence or detention order which may be imposed for the offence(s):
2.    Length of the custodial sentence or detention order imposed: Remaining sentence to be served:
(d) Indicate if the person appeared in person at the trial resulting in the decision:
1.    ☐         Yes, the person appeared in person at the trial resulting in the decision.
2.    ☐         No, the person did not appear in person at the trial resulting in the decision.
3.    If you have ticked the box under point 2, please confirm the existence of one of the following, if applicable: ☐      3.1a. the person was summoned in person on … (day/month/year) and thereby informed of the scheduled date and place of the trial which resulted in the decision and was informed that a decision may be handed down if he or she does not appear for the trial; OR ☐      3.1b. the person was not summoned in person but by other means actually received official information of the scheduled date and place of the trial which resulted in the decision, in such a manner that it was unequivocally established that he or she was aware of the scheduled trial, and was informed that a decision may be handed down if he or she does not appear for the trial; OR ☐    3.2. being aware of the scheduled trial, the person had given a mandate to a legal counsellor, who was either appointed by the person concerned or by the Member State or the United Kingdom, in respect of Gibraltar, as the case may be, to defend him or her at the trial, and was indeed defended by that counsellor at the trial; OR ☐    3.3. the person was served with the decision on … (day/month/year) and was expressly informed about the right to a retrial or appeal, in which he or she has the right to participate and which allows the merits of the case, including fresh evidence, to be re-examined, and which may lead to the original decision being reversed, and ☐     the person expressly stated that he or she does not contest this decision;
OR
☐     the person did not request a retrial or appeal within the applicable timeframe; OR ☐    3.4. the person was not personally served with the decision, but –     the person will be personally served with this decision without delay after the surrender; and –     when served with the decision, the person will be expressly informed of his or her right to a retrial or appeal, in which he or she has the right to participate and which allows the merits of the case, including fresh evidence, to be re-examined, and which may lead to the original decision being reversed; and –     the person will be informed of the timeframe within which he or she has to request a retrial or appeal, which will be …… days.
4.   If you have ticked the box under point 3.1b, 3.2 or 3.3 above, please provide information about how the relevant condition has been met: ……………………………………………………………………………………… ……………………………………………………………………………………… ………………
(e) Offences: This warrant relates to in                offences total: Description of the circumstances in which the offence(s) was (were) committed, including the time, place and degree of participation in the offence(s) by the requested person:
Nature and legal classification of the offence(s) and the applicable statutory provision/code:
I.   The following applies only in case both the issuing Member State or the United Kingdom, in respect of Gibraltar, if it is the issuing actor, and the United Kingdom, in respect of Gibraltar, if it is the executing actor, or the executing Member State, have made a notification under Article 118(4) of the Agreement: if applicable, tick one or more of the following offences, as defined by the law of the issuing Member State, or of the United Kingdom, in respect of Gibraltar, when it is the issuing actor, punishable in the issuing Member State or in Gibraltar, where the United Kingdom, in respect of Gibraltar, is the issuing State, by a custodial sentence or detention order for a maximum period of at least three years: ☐     participation in a criminal organisation, ☐     terrorism as defined in Annex 13 to the Agreement, ☐     trafficking in human beings, ☐     sexual exploitation of children and child pornography, ☐     illicit trafficking in narcotic drugs and psychotropic substances, ☐     illicit trafficking in weapons, munitions and explosives, ☐     corruption, including bribery, ☐     fraud, including that affecting the financial interests of the United Kingdom, in respect of Gibraltar, of a Member State or of the Union, ☐     laundering of the proceeds of crime, ☐     counterfeiting of currency, ☐    computer-related crime, ☐    environmental crime, including illicit trafficking in endangered animal species and in endangered plant species and varieties, ☐    facilitation of unauthorised entry and residence, ☐    murder, grievous bodily injury, ☐    illicit trade in human organs and tissue, ☐    kidnapping, illegal restraint and hostage-taking, ☐    racism and xenophobia, ☐    organised or armed robbery, ☐    illicit trafficking in cultural goods, including antiques and works of art, ☐    swindling, ☐    racketeering and extortion, ☐    counterfeiting and piracy of products, ☐    forgery of administrative documents and trafficking therein, ☐    forgery of means of payment, ☐    illicit trafficking in hormonal substances and other growth promoters, ☐    illicit trafficking in nuclear or radioactive materials, ☐    trafficking in stolen vehicles, ☐    rape, ☐    arson, ☐    crimes within the jurisdiction of the International Criminal Court, ☐    unlawful seizure of aircraft, ships or spacecraft, ☐    sabotage. II   Full descriptions of offence(s) not covered by Section I above: .
(f) Other circumstances relevant to the case (optional information): (NB: This could cover remarks on extraterritoriality, interruption of periods of time limitation and other consequences of the offence)
(g) This warrant pertains also to the seizure and handing over of property which may be required as evidence:
This warrant pertains also to the seizure and handing over of property acquired by the requested person as a result of the offence:
Description of the property (and location) (if known):
(h) The offence(s) on the basis of which this warrant has been issued is (are) punishable by/has(have) led to a custodial life sentence or lifetime detention order:
The issuing Member State or the United Kingdom, in respect of Gibraltar, if it is the issuing actor, will upon request by the executing Member State or the United Kingdom, in respect of Gibraltar, if it is the executing actor, give an assurance that it will:
☐     review the penalty or measure imposed – on request or at least after 20 years,
and/or
☐     encourage the application of measures of clemency to which the person is entitled to apply for under the law or practice of the issuing Member State or of the United Kingdom, in respect of Gibraltar, if it is the issuing actor, aiming at a non-execution of such penalty or measure.
(i) The judicial authority which issued the warrant: Official name: Name of its representative:1 Post held (title/grade): File reference: Address: Tel. No.: (country code) (area/city code) Fax No. (country code) (area/city code) E-mail: Contact details of the person to contact to make necessary practical arrangements for the surrender: Where a central authority has been made responsible for the transmission and administrative reception of arrest warrants: Name of the central authority: Contact person, if applicable (title/grade and name): Address: Tel. No.: (country code) (area/city code) Fax No. (country code) (area/city code) E-mail:
1       In the different language versions a reference to the "holder" of the judicial authority will be included. Signature of the issuing judicial authority and/or its representative: Name: Post held (title/grade): Date: Official stamp (if available):
________________

Official text Annex 14 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 15

Request for mutual assistance in criminal matters (Article 154)

What it is

The mutual-assistance request form: identity and social-security numbers, passport, workplace, contacts; bank data to IBAN; phone, IP and content data; covert investigation and recording devices on Gibraltar territory; prisoner transfer with consent. It separates 'the United Kingdom' from 'the United Kingdom, in respect of Gibraltar' as addressees.

The exact words

REQUEST FOR MUTUAL ASSISTANCE IN CRIMINAL MATTERS
This form shall be used by the competent authorities to which it applies under Article 154 of this Agreement.
The information provided must be relevant and not go beyond what is necessary to execute this request, in line with relevant data protection requirements.
SECTION A Case Reference: ........................................................................................................ Requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor: ................................................................................................. Requesting Authority: .............................................................................................. Requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor: .................................................................................................. Requested Authority (if known): ..............................................................................
SECTION B: Urgency Please indicate if there is any urgency due to: ☐ Evidence being concealed or destroyed ☐ Imminent trial date ☐ A person in custody ☐ Period of statute of limitations expiring ☐ Any other reason Please specify below: .................................................................................................................................. Time limits for execution of the request are laid down in Article 159 the Agreement. However, if this request is urgent and / or requires action by/on a specific date, please specify and explain the reason for this: ................................... ..................................................................................................................................
SECTION C: Confidentiality ☐ This request is confidential Please provide additional information where relevant: ............................................ ..................................................................................................................................
SECTION D: Relation to an earlier or simultaneous request for assistance Please identify any actions undertaken in these or related proceedings to seek this evidence via other routes, where applicable. Please indicate whether this request for mutual assistance supplements an earlier or any simultaneous request/requests for assistance to the requested Member State or to the United Kingdom, in respect of Gibraltar, if it was the requested actor, and, if relevant, to another State or the United Kingdom.
☐ Previous engagement with law enforcement authorities, prosecutors or other authorities Provide details of any prior contact by the requesting Member State or by the United Kingdom, in respect of Gibraltar, if it was the requesting actor, including the name of the State (including, in the case of the United Kingdom, whether addressed to the United Kingdom or to the United Kingdom, in respect of Gibraltar), the authority contacted, relevant contact details and any case reference numbers: ................................................................................................... .................................................................................................................................. ..................................................................................................................................
☐ Previous related or simultaneous request for mutual assistance or European Investigation Order Provide information relevant to identify the other requests including the name of the State (including, in the case of the United Kingdom, whether addressed to the United Kingdom or to the United Kingdom, in respect of Gibraltar), the authority to which it was transmitted, the date of request, and reference numbers given by the requesting and requested authorities: …………………………………………………...................................................... .......................... …………………………………………………………………………………… ………………… .. …………………………………………………………………………………… …………………
☐ Other If relevant, provide information related to this other request for assistance: .................................................................................................................................. .................................................................................................................................. ..................................................................................................................................
SECTION E: Grounds for the request
1. Classification of the offence(s) To ensure this request is sent to the appropriate body, what is the nature and legal classification of the offence(s) for which the request is made: ................................ .................................................................................................................................. .................................................................................................................................. Please provide the maximum penalty, the statute of limitation and if applicable, the text of the statutory provision/code including the relevant provisions relating to penalties: .................................................................................................................................. ..................................................................................................................................
2. Summary of the facts Description of the conduct giving rise to the offence(s) in respect of which assistance is sought and a summary of underlying facts: ......................................... .................................................................................................................................. .................................................................................................................................. For service of procedural documents and judicial decisions, please provide a short summary of the document(s) and/or decision(s) to be served, if it is not available in the language of the requested Member State or of the United Kingdom, in respect of Gibraltar, if it is the requested actor: …………………………………………………………………………………… ………….. …………………………………………………………………………………… ………………… For other requests, please describe how the evidence/measure sought can help to investigate and prosecute the offence(s): ................................................................. .................................................................................................................................. Stage of investigation/proceedings: ☐ investigation ☐ prosecution ☐ trial ☐ other, specify: .................................................................................................. .................................................................................................................................. .................................................................................................................................. Description of risks associated with obtaining this evidence, if applicable: ............ .................................................................................................................................. .................................................................................................................................. Any other information which the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, considers useful to the executing authority in executing the request for assistance, if applicable:………………………. ........................................................................... .................................................................................................................................. ..................................................................................................................................
3. Type of proceedings for which the request is issued: ☐ proceedings in respect of offences the punishment of which, at the time of the request for assistance, falls within the jurisdiction of the judicial authorities of the requesting Member State or of the United Kingdom, in respect of Gibraltar, if it is the requesting actor. ☐ proceedings brought by administrative authorities in respect of acts which are punishable under the national law of the requesting or the requested Member State or of the United Kingdom, in respect of Gibraltar, by virtue of being infringements of the rules of law, where the decision may give rise to proceedings before a court having jurisdiction in particular in criminal matters.
SECTION F: Identity of the natural or legal persons concerned Please only provide information that is relevant and does not go beyond what is necessary for this request. If more than one person is concerned, please provide the information for each person.
1. State all information, as far as known, regarding the identity of the person(s) concerned by the measure:
(i) In the case of natural person(s) Name: ....................................................................................................................... First name(s): ........................................................................................................... Other relevant name(s), if applicable: ...................................................................... Aliases, if applicable: ............................................................................................... Sex: ........................................................................................................................... Nationality: ............................................................................................................... Identity number or social security number: ............................................................. Type and number of the identity document(s) (ID card, passport), if available: .................................................................................................................................. Date of birth: ............................................................................................................ Place of birth: ........................................................................................................... Residence and/or known address; if address not known, state the last known address: .................................................................................................................................. Workplace (including contact details): ..................................................................... Other contact details (email, phone No): ................................................................. Language(s) which the person understands: ............................................................ Please describe the position the concerned person currently holds in the proceedings: ☐ Suspected or accused person ☐ Victim ☐ Witness ☐ Expert ☐ Third Party ☐ Other (Please specify): ...................................................................................
(ii) In the case of legal person(s) Name: ....................................................................................................................... Form of legal person: ............................................................................................... Shortened name, commonly used name or trading name, if applicable: .................................................................................................................................. Registered seat/office: .............................................................................................. Registration number: ................................................................................................ Address of the legal person: ..................................................................................... Other contact details (email, phone No): …………………………………………………………... Name of the legal person's representative: ............................................................... Please describe the position the concerned person currently holds in the proceedings: ☐ Suspected or accused person ☐ Victim ☐ Witness ☐ Expert ☐ Third Party ☐ Other (Please specify): ....................................................................................
2. Any other relevant information: ........................................................................................................................ ........................................................................................................................
SECTION G: Measure required
1. Please specify the measure required: ☐ Search and seizure (If ticked section H1 must be completed) ☐ Provision of documents and/or business records ☐ Provision of banking materials or information from other financial institutions (If ticked section H2 must be completed) ☐ Service of procedural documents and judicial decisions with assistance of the requested Member State or of the United Kingdom, in respect of Gibraltar, if it is the requested actor ☐ Obtaining information or evidence which is already in the possession of the requested Member State or of the United Kingdom, in respect of Gibraltar, if it is the requested actor ☐ Obtaining information contained in databases held by police or judicial authorities ☐ Statements and Hearings (If ticked Section F (Identity of the natural or legal persons concerned) and Section I (Formalities and procedures requested for the execution), must be completed): ☐ witness ☐ expert ☐ suspected or accused person ☐ victim ☐ third party ☐ Hearing by videoconference, telephone conference or other audio-visual transmission. (If ticked section H4 must be completed): ☐ witness ☐ expert ☐ suspected or accused person ☐ victim ☐ third party ☐ Obtaining subscriber / entity data (If ticked section H3 must be completed) ☐ Obtaining traffic / events (including location) data (If ticked section H3 must be completed) ☐ Obtaining content data (If ticked section H3 must be completed) ☐ Investigative measure implying the gathering of evidence in real time, continuously and over a certain period of time: ☐ monitoring of banking or other financial operations ☐ controlled deliveries ☐ other (If so please specify): ................................................................... ☐ Provisional measure(s) for the purpose of preserving evidence, maintaining an existing situation or protecting endangered legal interests (If ticked section H5 must be completed) ☐ Temporary transfer of a person held in custody to the requesting Member State or to Gibraltar, where the United Kingdom, in respect of Gibraltar, is the requesting actor (If ticked section H6 must be completed) ☐ Temporary transfer of a person held in custody to the requested Member State or to Gibraltar, where the United Kingdom, in respect of Gibraltar, is the requested actor (If ticked section H6 must be completed) ☐ Covert investigation (If ticked section H7 must be completed) ☐ Use of technical recording devices in the territory of a requested Member State or of Gibraltar, where the United Kingdom, in respect of Gibraltar, is the requested actor (if applicable) ☐ Other (If so please specify): ........................................................................... .................................................................................................................................. ..................................................................................................................................
2. Please describe the assistance required, and, if known, the locations where the evidence is located/believed to be located and any necessary information needed to carry out this measure. To request any formalities or procedures are observed please see section I: ................................................ ........................................................................................................................ ........................................................................................................................ ........................................................................................................................
SECTION H: Additional requirements for certain measures Fill out the sections relevant to the investigative measure(s) requested:
SECTION H1: Search and seizure Natural or legal person linked to search. If more than one, please provide the details for each: .................................................................................................................................. .................................................................................................................................. Premises to be searched. Please provide details on how the person is linked to the premises. If more than one, please provide the information for each: ..................... .................................................................................................................................. .................................................................................................................................. What evidence is being sought? Identify the material for which you want to search in as much detail as practicable: ................................................................... .................................................................................................................................. .................................................................................................................................. Why do you believe that the evidence is likely to be found in the place mentioned above and to be relevant and of substantial value to the investigation: . .................................................................................................................................. .................................................................................................................................. Is there any risk of privileged material being recovered? If so, please provide detail: .................................................................................................................................. .................................................................................................................................. .................................................................................................................................. Will any officials of the requesting territory or State need to be present at the search? (If yes, please provide details in section I): ☐ Yes ☐ No Any known information relating to investigations in other territories or States which may impact this search and seizure request: ................................................. .................................................................................................................................. .................................................................................................................................. Please provide any other relevant information relating to the search and seizure: ..................................................................................................................................
SECTION H2: Provision of information on bank or other financial accounts If more than one account is concerned, please provide the information for each account.
Please specify what information is being sought: ☐ Information on bank accounts that the person holds or in respect of which he or she has the power of attorney ☐ Information on other financial accounts that the person holds or in respect of which he or she has the power of attorney ☐ Information on banking operations: ☐ Bank Statements ☐ Account opening documentation ☐ Power of Attorney or additional name on account ☐ Other (If so please specify): .................................................................. ☐ Information on other financial operations: ☐ Account Statements ☐ Account opening documentation ☐ Power of Attorney or additional name on account ☐ Other (If so please specify): .................................................................. If available, please provide: Name of Account Holder: ........................................................................................ Name of bank/financial institution: ..........................................................................
IBAN or Account Number and Sort Code: .............................................................. Time Scale for transactions: .....................................................................................
☐ Other (If so, please specify): ...........................................................................
Please provide additional justification as to why this evidence is likely to be relevant and of substantial value to the investigation, including the link of the account to the crime committed: .............................................................................. .................................................................................................................................. .................................................................................................................................. If necessary, please provide any additional information likely to be required to execute this request: ................................................................................................. ..................................................................................................................................
SECTION H3: Subscriber, traffic, location and content data Type of data requested: ☐ Subscriber / entity data (e.g. subscription to phone number or IP address), specify: ............................................................................................................ ........................................................................................................................ ☐ Traffic / events data, specify: .......................................................................... ☐ Location data, specify: .................................................................................... ☐ Content data (e.g. web/mailbox dump or message log, snapshot), specify: ... ........................................................................................................................ ☐ Other, specify: ................................................................................................. All requests for subscriber, traffic or location, and content data require the following information: ☐ Date (DD/MM/YYYY): ................................................................................. ☐ Timestamp (hh:mm:ss): .................................................................................. ☐ Time Zone: ...................................................................................................... Provide further details to help identify the data requested: ☐ IP address (and Port number if applicable): .................................................... ☐ Telephone number(s): ..................................................................................... ☐ IMEI number(s): ............................................................................................. ☐ Other (Please specify): ....................................................................................
SECTION H4: Video or telephone conference or other audio-visual transmission If hearing by videoconference or telephone conference or other audio-visual transmission is requested: Please indicate the name of the authority that will conduct the hearing (Please include name of the person who will conduct the hearing/contact details/language where available): ........................................................................... .................................................................................................................................. Proposed date(s) (DD/MM/YYYY):........................................................................ Start time of conference (hh:mm:ss): ....................................................................... Time Zone: ............................................................................................................... Approximate length of hearing: ...............................................................................
Technical details: Site name: ................................................................................................................. Communication system: ........................................................................................... Contacts of technician (language): ........................................................................... Pre-test date and time: .............................................................................................. Contact details for pre-test operator if known: ........................................................ Language and interpretation arrangements: .............................................................
Any other requirements (If so please specify): ........................................................ .................................................................................................................................. .................................................................................................................................. .................................................................................................................................. ☐ This request concerns an accused person or the suspect and the hearing is, or forms part of, the trial of that person
Reason(s) why it is not desirable or possible for the witness or expert to attend in person (Fill in only if applicable): ..................................................................................................................................
Please specify if the individual, suspected or accused person has given their consent: ☐ Yes ☐ No ☐ I request that the person's consent is sought before this request proceeds
SECTION H5: Provisional measures If a provisional measure for the purpose of preserving evidence, maintaining an existing situation or protecting endangered legal interests is requested, please indicate whether: ☐ the item is to be transferred to the requesting Member State or to Gibraltar, where the United Kingdom, in respect of Gibraltar, is the requesting actor ☐ the item is to remain in the requested Member State or in Gibraltar, where the United Kingdom, in respect of Gibraltar, is the requested actor; please indicate an estimated date: for lifting of provisional measure: .................................................................. for the submission of a subsequent request concerning the item: ..................
SECTION H6: Transfer of a person held in custody (1) If a temporary transfer to the requesting Member State or to Gibraltar, where the United Kingdom, in respect of Gibraltar, is the requesting actor, of a person held in custody for the purpose of the investigation is requested, please indicate whether the person consented to this measure: ☐ Yes ☐ No ☐ I request that the person's consent is sought (2) If a temporary transfer to the requested Member State or to Gibraltar, where the United Kingdom, in respect of Gibraltar, is the requested actor, of a person held in custody for the purpose of investigation is requested, please indicate whether the person consented to this measure: ☐ Yes ☐ No If necessary, please provide any additional information: .........................................
SECTION H7: Covert Investigations Please indicate the reasons why you consider the covert investigative measure relevant for the purpose of the criminal proceedings: .................................................................................................................................. .................................................................................................................................. .................................................................................................................................. Please provide the following information:
(a) Information for the purpose of identifying the subject of the covert investigation:................................................................................................... ........................................................................................................................
(b) The desired start date and duration of the covert measure: ............................
(c) Details of vehicles/address of the covert measure: .........................................
(d) If necessary, please provide any additional information relevant for execution of this request: .................................................................................................................................. ..................................................................................................................................
SECTION I: Formalities and procedures requested for the execution
1. Tick and complete, if applicable ☐ It is requested that the relevant / competent authority of the requested Member State or of the United Kingdom, in respect of Gibraltar, if it is the requested actor, comply with the following formalities and procedures (including any rights/ cautions/warnings that need to be communicated to the person): ..................................................................................................... ..................................................................................................................................
2. Tick and complete, if applicable ☐ It is requested that one or several officials of the requesting Member State or of the United Kingdom, in respect of Gibraltar, if it is the requesting actor, is present during the execution of the request in support of the competent authorities of the requested Member State or of the United Kingdom, in respect of Gibraltar, if it is the requested actor. Name, job title and contact details of the officials: .................................................................................................................................. .................................................................................................................................. Languages that may be used for communication, if different from language indicated in section J: .................................................................................................................................. .................................................................................................................................. Nature of assistance to be provided by official(s) of requesting Member State or of the United Kingdom, in respect of Gibraltar, if it is the requesting actor, and/or any further relevant details: .................................................................................................................................. ..................................................................................................................................
3. Secure transmission of information and/or evidence Please specify a secure electronic transmission route, if electronic transmission is accepted: .................................................................................................................................. .................................................................................................................................. If electronic transmission is not accepted or would be inappropriate in this case, please advise the method of transmission requested:…………………………………………. ................................................ ..................................................................................................................................
SECTION J: Details of the authority which issued the request
1. Name of authority which issued the request: ................................................. Name of representative/contact point: .................................................................... Address:.................................................................................................................... Tel. No: (country code) (area/city code) .................................................................. E-mail: ......................................................................................................................
2. If different from the above, name of the authority conducting criminal investigation: .................................................................................................................................. Name and title of an official conducting criminal investigation: ............................. .................................................................................................................................. Address:.................................................................................................................... Tel. No: (country code) (area/city code) .................................................................. E-mail: ......................................................................................................................
3. Languages in which it is possible to communicate with the requesting authority: ..................................................................................................................................
4. If different from above, the contact details of the person(s) to contact for additional information or to make practical arrangements for the transfer of evidence: Name/Title/Organisation: ......................................................................................... Address:.................................................................................................................... E-mail: ..................................................................................................................... Contact Phone No: ...................................................................................................
SECTION K: Signature By signing this form, I certify that: – the content of the request as set out in this form is accurate and correct, – this request has been issued by a competent authority, – the issuing of this request is necessary for the purpose of the proceedings, and – the investigative measures requested could have been ordered under the same conditions in a similar domestic case, and where applicable the necessary authorisation has been obtained.
Signature of the requesting authority and/or its representative: Name: ....................................................................................................................... Post held: .................................................................................................................. Date: ......................................................................................................................... Official stamp (if available):
List of enclosures (if applicable): .................................................................................................................................. ..................................................................................................................................
________________

Official text Annex 15 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 16

Freezing and confiscation forms

What it is

The freezing and confiscation forms: the same personal data; third parties whose rights are prejudiced; property and bank details; 'extended confiscation' and confiscation 'without a final conviction'; conversion to money; imprisonment in default; the issuing authority may be 'another competent authority' that is not a judge.

The exact words

FREEZING AND CONFISCATION FORMS
Freezing / Provisional Measures Request Form
SECTION A Requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor: ................................................................................................. Requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor: ..................................................................................................
SECTION B: Urgency Grounds for urgency and/or requested date of execution: Time limits for execution of the freezing request are set out in Article 169 of the Agreement. However, if a shorter or specific time limit is necessary, please provide the date and explain the reason for this:
SECTION C: Relevant persons State all information, as far as known, regarding the identity of the (1) natural or (2) legal person(s) concerned in the freezing request or of the person(s) that owns/own the property that is covered by the freezing request (if more than one person is concerned, please provide the information for each person):
1.   Natural person: Name: First name(s): Other relevant name(s), if applicable: Aliases, if applicable: Sex: Nationality: Identity number or social security number: Type and number of the identity document(s) (ID card, passport), if available: Date of birth: Place of birth: Residence and/or known address; if address not known, state the last known address: Language(s) which the person understands: Please indicate whether this person has the freezing request directed against him or her or owns the property that is covered by the freezing request:
2.   Legal person: Name: Form of legal person: Shortened name, commonly used name or trading name, if applicable: Registered seat: Registration number: Address of the legal person: Name of the legal person's representative: Please indicate whether this legal person has the freezing request directed against it or owns the property that is covered by the freezing request: If different from the address above, please give the location where the freezing measure is to be carried out:
3.   Third parties:
(i)    Third parties whose rights in relation to the property that is covered by the freezing request are directly prejudiced by the request (identity and grounds), if applicable:
(ii)   In case third parties have had the opportunity to claim rights, attach documents demonstrating that this has been the case.
4.   Provide any other information that will assist with the execution of the freezing request:
SECTION D: Relevant Property State all information, as far as known, regarding the assets subject of the freezing request. Please provide details of all property and individual items where applicable:
1.    If relating to an amount of money:
(i)    Grounds for believing that the person has property/income in the territory of the requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor
(ii)   Description and location of the property/source of income of that person
(iii) Exact location of the property/source of income of that person
(iv) Details of the bank account of that person (if known)
2.    If the freezing request concerns specific item(s) of property (or property of equivalent value to such property):
(i)    Grounds for believing that the specific item(s) of property is located in the territory of the requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor
(ii)   Description and location of the specific item(s) of property
(iii) Other relevant information
3.    Total amount requested for freezing or execution in the requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor (in figures and words, indicate currency):
SECTION E: Grounds for request or issuing freezing order (if applicable) Summary of the facts:
1.   Set out the reasons for the freezing request or why the order has been issued, including a summary of the underlying facts and grounds for freezing, a description of the criminal offence(s) charged, under investigation or subject to proceedings, the stage the investigation or proceedings have reached, the reasons for any risk factors and any other relevant information.
2.   Nature and legal classification of the criminal offence(s) in relation to which the freezing request relates or the order was issued and the applicable legal provision(s).
3.   The following applies only in the case(s) where notifications have been made under Article 176(2): if applicable, tick one or more of the following offences, as defined by the law of the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, punishable in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, by a custodial sentence or detention order for a maximum period of at least three years. Where the freezing request or order concerns several criminal offences, please indicate numbers in the list of criminal offences below (corresponding to the criminal offences as described under points 1 and 2 above): ☐     participation in a criminal organisation ☐     terrorism as defined in Annex 13 ☐     trafficking in human beings ☐   sexual exploitation of children and child pornography ☐   illicit trafficking in narcotic drugs and psychotropic substances ☐   illicit trafficking in weapons, munitions and explosives ☐   corruption, including bribery ☐   fraud, including that affecting the financial interests of the United Kingdom, in respect of Gibraltar, a Member State or the Union ☐   laundering of the proceeds of crime ☐   counterfeiting currency ☐   computer-related crime ☐   environmental crime, including illicit trafficking in endangered animal species and endangered plant species and varieties ☐   facilitation of unauthorised entry and residence ☐   murder ☐   grievous bodily injury ☐   illicit trade in human organs and tissue ☐   kidnapping, illegal restraint and hostage-taking ☐   racism and xenophobia ☐   organised or armed robbery ☐   illicit trafficking in cultural goods, including antiques and works of art ☐   swindling ☐   racketeering and extortion ☐   counterfeiting and piracy of products ☐   forgery of administrative documents and trafficking therein ☐   forgery of means of payment ☐     illicit trafficking in hormonal substances and other growth promoters ☐     illicit trafficking in nuclear or radioactive materials ☐     trafficking in stolen vehicles ☐     rape ☐     arson ☐     crimes within the jurisdiction of the International Criminal Court ☐     unlawful seizure of aircraft, ships or spacecraft ☐     sabotage
4.   Any other relevant information (e.g. relation between the property and the criminal offence):
SECTION F: Confidentiality ☐    Need to maintain the information in the request confidential after execution: ☐    Need for specific formalities at the time of execution:
SECTION G: Requests to more than one Member State or, where the requesting actor is a Member State, to the United Kingdom, in respect of Gibraltar, and one or more Member States Where a freezing request has been transmitted to more than one Member State or, where the requesting actor is a Member State, to the United Kingdom, in respect of Gibraltar, and one or more Member States, provide the following information:
1.    A freezing request has also been transmitted to the following Member States (Member State and authority):
2.    Please indicate the reasons for transmitting freezing requests to multiple Member States or, where the requesting actor is a Member State, to the United Kingdom, in respect of Gibraltar, and one or more Member States:
3.    Value of assets, if known, in each requested Member State:
4.    Please indicate any specific needs:
SECTION H: Relation to earlier freezing requests or orders If applicable, provide information relevant to identify previous or related freezing requests:
1.    Date of request or issue and transmission of order:
2.    Authority to which it was transmitted:
3.    Reference given by the issuing and executing authorities:
SECTION I: Confiscation This freezing request is accompanied by a confiscation order issued in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor (reference number of the confiscation order): ☐     Yes, reference number: ☐     No The property shall remain frozen in the requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor, pending the transmission and execution of the confiscation order (estimated date for submission of the confiscation order, if possible):
SECTION J: Legal remedies (if applicable) Please indicate if a legal remedy can be sought in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, against the issuing of a freezing request/order, and if so please provide further details (description of the legal remedy, including necessary steps to take and deadlines):
SECTION K: Issuing Authority If there is a freezing order in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, upon which this freezing request is based, please provide the following details:
1.      Type of issuing authority: ☐     judge, court, public prosecutor ☐     another competent authority designated by the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor
2.      Contact details: Official name of the issuing authority: Name of its representative: Post held (title/grade): File no: Address: Tel. No: (country code) (area/city code) Fax No: (country code) (area/city code) E-mail: Languages in which it is possible to communicate with the issuing authority:
Signature of the issuing authority and/or its representative certifying the content of the Freezing/Provisional Measures Request Form as accurate and correct: Name: Post held (title/grade): Date: Official stamp (if available):
SECTION L: Validating Authority Please indicate the type of authority which has validated the Freezing/Provisional Measures Request Form, if applicable: ☐    judge, court, public prosecutor ☐    another competent authority designated by the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor Official name of the validating authority: Name of its representative: Post held (title/grade): File no: Address: Tel. No: (country code) (area/city code) Fax No: (country code) (area/city code) E-mail: Languages in which it is possible to communicate with the competent authority:
SECTION M: Central Authority Please indicate the central authority responsible for the administrative transmission and receipt of freezing requests in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor: Official name of the central authority: Name of its representative: Post held (title/grade): File no: Address: Tel. No: (country code) (area/city code) Fax No: (country code) (area/city code) E-mail: Languages in which it is possible to communicate with the competent authority:
SECTION N: Further information
1.      Please indicate if the main contact point in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, should be the: ☐     issuing authority ☐     competent authority ☐     central authority
2.      If different from above, please provide the contact details of the person(s) to contact for additional information regarding this freezing request: Name/Title/Organisation: Address: E-mail/Contact Phone No: Signature of the issuing authority and/or its representative certifying the content of the Freezing/Provisional Measures Request Form as accurate and correct: Name: Post held (title/grade): Date: Official stamp (if available):
SECTION O: Annexes The original or duly authenticated copy of the freezing order must be provided with the Freezing/Provisional Measures Request Form if a freezing order has been issued in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor. Confiscation Request Form
SECTION A Requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor: ................................................................................................. Requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor: ..................................................................................................
SECTION B: Confiscation order Date of issue: ............................................................................................................ Date order became final: .......................................................................................... Reference number: ...................................................................................................
Total amount of order in figures and words, indicate currency Amount requested for execution in requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor, or if specific type(s) of property, description and location of property
Please provide details of the court findings in relation to the confiscation order: ☐       property is the proceeds of an offence, or equivalent to the full or part of the value of such proceeds ☐       property constitutes instrumentalities of such an offence ☐       property is liable to extended confiscation ☐       property is subject to confiscation under any other provisions relating to powers of confiscation, including confiscation without a final conviction, under the law of the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, following proceedings in relation to a criminal offence
SECTION C: Affected persons State all information, as far as known, regarding the identity of the (1) natural or (2) legal person(s) affected by the confiscation request (if more than one person is concerned, please provide the information for each person):
1.    Natural person: Name: First name(s): Other relevant name(s), if applicable: Aliases, if applicable: Sex: Nationality: Identity number or social security number: Type and number of the identity document(s) (ID card, passport), if available: Date of birth: Place of birth: Residence and/or known address; if address not known, state the last known address: Language(s) which the person understands:
Please indicate whether this person has the confiscation request directed against him or her or owns the property that is covered by the confiscation request:
2.   Legal person: Name: Form of legal person: Shortened name, commonly used name or trading name, if applicable: Registered seat: Registration number: Address of the legal person: Name of the legal person's representative: If different from the address above, please give the location where the confiscation request is to be carried out:
3.   Third parties:
(i)    Third parties whose rights in relation to the property that is covered by the confiscation request are directly prejudiced by the request (identity and grounds), if known/applicable:
(ii)   In case third parties have had the opportunity to claim rights, attach documents demonstrating that this has been the case.
4.   Provide any other information that will assist with the execution of the confiscation request:
SECTION D: Affected Property State all information, as far as known, regarding the assets subject to the confiscation. Please provide details of all property and individual items where applicable:
1.   If relating to amount of money:
(i)    Grounds for believing that the person has property/income in the territory of the requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor:
(ii)   Description and location of the property/source of income:
2.   If the request concerns specific item(s) of property:
(i)    Grounds for believing that the specific item(s) of property is/are located in the territory of the requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor:
(ii)   Description and location of the specific item(s) of property:
3.   Value of property:
(i)    Total amount of request (approximate amount):
(ii)   Total amount requested for execution in the requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor (approximate amount):
(iii) If specific type(s) of property, description and location of property:
SECTION E: Grounds for confiscation Summary of the facts:
1.   Set out the reasons why a confiscation order has been issued, including a summary of the underlying facts and grounds for confiscation, a description of offences, the reasons for any risk factors and any other relevant information (such as date, place and circumstances of the offence):
2.   Nature and legal classification of the offence(s) in relation to which the confiscation order was issued and the applicable legal provision(s):
3.   The following applies only in the case where notifications have been made under Article 176(2): if applicable, tick one or more of the following offences, as defined by the law of the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, punishable in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, by a custodial sentence or detention order for a maximum period of at least three years. Where the confiscation order concerns several criminal offences, please indicate numbers in the list of criminal offences below (corresponding to the criminal offences as described under points 1 and 2 above): ☐     participation in a criminal organisation ☐     terrorism as defined in Annex 13 ☐     trafficking in human beings ☐   sexual exploitation of children and child pornography ☐   illicit trafficking in narcotic drugs and psychotropic substances ☐   illicit trafficking in weapons, munitions and explosives ☐   corruption, including bribery ☐   fraud, including that affecting the financial interests of the United Kingdom, in respect of Gibraltar, a Member State or the Union ☐   laundering of the proceeds of crime ☐   counterfeiting currency ☐   computer-related crime ☐   environmental crime, including illicit trafficking in endangered animal species and endangered plant species and varieties ☐   facilitation of unauthorised entry and residence ☐   murder ☐   grievous bodily injury ☐   illicit trade in human organs and tissue ☐   kidnapping, illegal restraint and hostage-taking ☐   racism and xenophobia ☐   organised or armed robbery ☐   illicit trafficking in cultural goods, including antiques and works of art ☐   swindling ☐   racketeering and extortion ☐   counterfeiting and piracy of products ☐     forgery of administrative documents and trafficking therein ☐     forgery of means of payment ☐     illicit trafficking in hormonal substances and other growth promoters ☐     illicit trafficking in nuclear or radioactive materials ☐     trafficking in stolen vehicles ☐     rape ☐     arson ☐     crimes within the jurisdiction of the International Criminal Court ☐     unlawful seizure of aircraft, ships or spacecraft ☐     sabotage
4.   Any other relevant information (e.g. relation between the property and the criminal offence):
SECTION F: Confidentiality ☐    Need to maintain the information in the request or part of it confidential Please indicate any relevant information:
SECTION G: Requests to more than one Member State or to the United Kingdom, in respect of Gibraltar, and one or more Member States Where a confiscation request has been transmitted to more than one Member State or, where the requesting actor is a Member State, to the United Kingdom, in respect of Gibraltar, and one or more Member States, provide the following information:
1.   A confiscation request has also been transmitted to the following Member States (State and authority):
2.   Reasons for transmitting confiscation request to multiple Member States or to the United Kingdom, in respect of Gibraltar, and one or more Member States (select appropriate reasons):
(i)    If a request concerns specific items of property: ☐     Different items of property covered by the request are believed to be located in different Member States or in the United Kingdom, in respect of Gibraltar, and one or more Member States ☐     The confiscation request relates to a specific item of property and requires action in more than one Member States or in the United Kingdom, in respect of Gibraltar, and one or more Member States
(ii)   If the confiscation request concerns an amount of money: ☐     The estimated value of the property which may be confiscated in the requesting party and in any one requested Member States or in the United Kingdom, in respect of Gibraltar, is not likely to be sufficient to cover the full amount set out in the order ☐     Other specific needs:
3.   Value of assets, if known, in each requested Member States, or, where the requesting actor is a Member State, in the United Kingdom, in respect of Gibraltar, and each requested Member State:
4.   If confiscation of the specific item(s) of property requires action in more than one Member States or in the United Kingdom, in respect of Gibraltar, and one or more Member States, description of the action to be taken in the requested State or in the United Kingdom, in respect of Gibraltar:
SECTION H: Conversion and transfer of property
1.   If the confiscation request concerns a specific item of property, confirm whether the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, allows for the confiscation in the requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor, to take the form of a requirement to pay a sum of money corresponding to the value of the property: ☐    Yes ☐    No
2.   If the confiscation concerns an amount of money, state whether property, other than money obtained from the execution of the confiscation request, may be transferred to the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor: ☐    Yes ☐    No
SECTION I: Imprisonment in default or other measures restricting the liberty of a person Please indicate whether the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, allows for the application by the requested Member State or the United Kingdom, in respect of Gibraltar, if it is the requested actor, of imprisonment in default or other measures restricting the liberty of a person where it is not possible to execute the confiscation request, either wholly or partially: ☐     Yes ☐     No
SECTION J: Restitution or victim compensation
1.    Please indicate, where relevant: ☐     An issuing authority or another competent authority in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, has issued a decision to compensate the victim with, or restitute to the victim, the following sum of money:
☐     An issuing authority or another competent authority in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor, has issued a decision to restitute the following property other than money to the victim:
2.    Details of the decision to restitute property to, or compensate, the victim: Issuing authority (official name): Date of the decision: Reference number of the decision (if available): Description of the property to be restituted or amount awarded in compensation: Name of the victim: Address of the victim:
SECTION K: Legal remedies Please indicate if a legal remedy has already been sought against the issuing of a confiscation order, and if so please provide further details (description of the legal remedy, including necessary steps to take and deadlines):
SECTION L: Issuing Authority Please provide details on the authority which issued the confiscation request in the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor:
1.      Type of the issuing authority: ☐     judge, court, public prosecutor ☐     another competent authority designated by the requesting Member State or the United Kingdom, in respect of Gibraltar, if it is the requesting actor
2.      Contact details: Official name of the issuing authority: Name of its representative: Post held (title/grade): File no: Address: Tel. No: (country code) (area/city code) Fax No: (country code) (area/city code) E-mail: Languages in which it is possible to communicate with the issuing authority: Signature of the issuing authority and/or its representative certifying the content of the Confiscation Request Form as accurate and correct: Name: Post held (title/grade): Date: Official stamp (if available): 978-1-5286-6735-7 E03568206

Official text Annex 16 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 17

List of Union acts on anti-money laundering and counter-terrorist financing

What it is

The EU anti-money-laundering below whose levels the UK, for Gibraltar, may not weaken or reduce its measures under Article 198, as those acts stood when the treaty entered into force — the 2024 package including AMLA, the crypto-transfer rules and the amended 2015 Directive.

The exact words

LIST OF UNION ACTS IN THE AREA OF ANTI-MONEY LAUNDERING
AND COUNTER-TERRORIST FINANCING AS REFERRED TO IN ARTICLE 198 OF THE AGREEMENT
1.     Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC1, as amended by:
–    Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 20182; –    Directive (EU) 2019/2177 of the European Parliament and of the Council of 18 December 20193; –    Regulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 20234; and –    Directive (EU) 2024/1640 of the European Parliament and of the Council of 31 May 20245.
2.     Regulation (EU) 2024/1624 of the European Parliament and of the Council of 31 May 2024 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing6.
ELI: http://data.europa.eu/eli/dir/2019/2177/oj.
ELI: http://data.europa.eu/eli/dir/2024/1640/oj.
ELI: http://data.europa.eu/eli/reg/2024/1624/oj.
3.   Directive (EU) 2024/1640 of the European Parliament and of the Council of 31 May 2024 on the mechanisms to be put in place by Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Directive (EU) 2019/1937, and amending and repealing Directive (EU) 2015/8491.
4.   Regulation (EU) 2024/1620 of the European Parliament and of the Council of 31 May 2024 establishing the Authority for Anti-Money Laundering and Countering the Financing of Terrorism and amending Regulations (EU) No 1093/2010, (EU) No 1094/2010 and (EU) No 1095/20102.
5.   Regulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 2023 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/8493.
________________
ELI: http://data.europa.eu/eli/dir/2024/1640/oj.
ELI: http://data.europa.eu/eli/reg/2024/1620/oj.

Official text Annex 17 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 18

State aid substantive rules (Article 201)

What it is

The substantive state aid rules imported from EU law — including the public-service (SGEI) route for utilities and the block exemptions Gibraltar may use.

The exact words

STATE AID SUBSTANTIVE RULES AS REFERRED TO IN ARTICLE 201 OF THE AGREEMENT
Article 19 of this Agreement shall apply to the Union acts listed in this Annex, subject to the following paragraphs.
For the purposes of this Annex, "Union acts" shall also include all guidelines, notices and communications listed in this Annex.
This Annex applies pursuant to Article 201(1) of this Agreement.
The Parties note that this Annex contains Union acts on State aid granted by Member States as enforced by the European Commission. As regards State aid granted by the United Kingdom, in respect of Gibraltar, within the scope of Article 201(1) of this Agreement, such Union acts shall apply mutatis mutandis, including to the substantive assessment of State aid, as well as the enforcement procedures of its independent authority or body.
The relevant guidelines, notices and communications listed in this Annex shall be implemented in Gibraltar in the same manner as in the Union, and the independent authority or body of the United Kingdom, in respect of Gibraltar, shall apply them in the same way as the European Commission. The Parties recognise that due to objective constraints resulting from the geographical specificities of Gibraltar, certain Union acts in this Annex may not be immediately relevant for the United Kingdom, in respect of Gibraltar, for example, as it may not currently have certain economic activities in its territory, such Union acts are otherwise impossible to be applied, or such Union acts regulate State aid measures that depend on Union legal provisions that do not apply to the United Kingdom, in respect of Gibraltar. The Parties note that the United Kingdom, in respect of Gibraltar, is not required to incorporate such Union acts into its domestic legal system until it has the respective economic activities regulated by those Union acts in its territory or unless it intends to grant aid potentially falling under such Union acts. In any event, its independent authority or body has to pay due regard without delay to the relevant Union acts in this Annex if called upon to assess State aid.
1.   State Aid Rules in the Treaty on the Functioning of the European Union1 ("TFEU") Articles 107, 108 and 109 TFEU Article 106 TFEU, insofar as it concerns State aid Article 93 TFEU
2.     Acts referring to the notion of aid Commission Notice on the notion of State aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union (OJ EU C 262, 19.7.2016, p. 1). Communication from the Commission on the application of the European Union State aid rules to compensation granted for the provision of services of general economic interest (OJ EU C 8, 11.1.2012, p. 4). Commission Notice on the application of Articles 87 and 88 of the EC Treaty to State aid in the form of guarantees (OJ EU C 155, 20.6.2008, p. 10).
3.     Block exemption regulations
3.1    Enabling Regulation Council Regulation (EU) 2015/1588 of 13 July 2015 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to certain categories of horizontal State aid (OJ EU L 248,
24.9.2015, p. 1, ELI: http://data.europa.eu/eli/reg/2015/1588/oj), as amended by Council Regulation (EU) 2018/1911 of 26 November 2018 (OJ EU L 311, 7.12.2018, p. 8,
ELI: http://data.europa.eu/eli/reg/2018/1911/oj).
1         Consolidated version of the Treaty on the Functioning of the European Union (OJ EU C 326, 26.10.2012, p. 47).
3.2   General Block Exemption Regulation Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (OJ EU L 187, 26.6.2014, p. 1,
ELI: http://data.europa.eu/eli/reg/2014/651/oj), as amended by: –     Commission Regulation (EU) 2017/1084 of 14 June 2017 (OJ EU L 156, 20.6.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1084/oj); –     Commission Regulation (EU) 2020/972 of 2 July 2020 (OJ EU L 215, 7.7.2020, p. 3, ELI: http://data.europa.eu/eli/reg/2020/972/oj); –     Commission Regulation (EU) 2021/452 of 15 March 2021(OJ EU L 89, 16.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/452/oj); –     Commission Regulation (EU) 2021/1237 of 23 July 2021 (OJ EU L 270, 29.7.2021, p. 39,
ELI: http://data.europa.eu/eli/reg/2021/1237/oj); and –     Commission Regulation (EU) 2023/1315 of 23 June 2023 (OJ EU L 167, 30.6.2023, p. 1, ELI: http://data.europa.eu/eli/reg/2023/1315/oj).
3.3   Sectorial block exemption regulations –     Commission Regulation (EU) 2026/562 of 16 March 2026 declaring certain categories of aid in the rail, inland waterways and multimodal transport sector compatible with the internal market in application of Articles 93, 107 and 108 of the Treaty on the Functioning of the European Union (OJ EU L, 2026/562, 30.3.2026,
ELI: http://data.europa.eu/eli/reg/2026/562/oj); –     Commission Regulation (EU) 2022/2472 of 14 December 2022 declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union (OJ EU L 327, 21.12.2022, p. 1,
ELI: http://data.europa.eu/eli/reg/2022/2472/oj), as amended by Commission Regulation (EU) 2023/2607 of 22 November 2023 (OJ EU L, 2023/2607, 23.11.2023,
ELI: http://data.europa.eu/eli/reg/2023/2607/oj); –     Regulation (EC) No 1370/2007 of the European Parliament and of the Council of 23 October 2007 on public passenger transport services by rail and by road and repealing Council Regulations (EEC) 1191/69 and 1107/70 (OJ EU L 315, 3.12.2007, p. 1,
ELI: http://data.europa.eu/eli/reg/2007/1370/oj), as amended by Regulation (EU) 2016/2338 of the European Parliament and of the Council of 14 December 2016 (OJ EU L 345, 23.12.2016, p. 22,
ELI: http://data.europa.eu/eli/reg/2016/2338/oj); –     Communication from the Commission on interpretative guidelines concerning Regulation (EC) 1370/2007 on public passenger transport services by rail and by road (OJ EU C 92, 29.3.2014, p. 1); and –   Commission Decision 2012/21/EU of 20 December 2011 on the application of Article 106(2) of the Treaty on the Functioning of the European Union to State aid in the form of public service compensation granted to certain undertakings entrusted with the operation of services of general economic interest (OJ EU L 7,
11.1.2012, p. 3, ELI: http://data.europa.eu/eli/dec/2012/21(1)/oj).
3.4   De minimis aid regulations –    Commission Regulation (EU) 2023/2831 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid (OJ EU L, 2023/2831, 15.12.2023,
ELI: http://data.europa.eu/eli/reg/2023/2831/oj); and –    Commission Regulation (EU) 2023/2832 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid granted to undertakings providing services of general economic interest (OJ EU L, 2023/2832, 15.12.2023,
ELI: http://data.europa.eu/eli/reg/2023/2832/oj).
4.    Procedural rules –    Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ EU L 248, 24.9.2015, p. 9,
ELI: http://data.europa.eu/eli/reg/2015/1589/oj); –    Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EU) 2015/1589 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ EU L 140, 30.4.2004, p. 1,
ELI: http://data.europa.eu/eli/reg/2004/794/oj) as amended by: •     Commission Regulation (EC) No 1627/2006 of 24 October 2006 (OJ EU L 302, 1.11.2006, p. 10,
ELI: http://data.europa.eu/eli/reg/2006/1627/oj); •     Commission Regulation (EC) No 271/2008 of 30 January 2008 (OJ EU L 82, 25.3.2008, p. 1,
ELI: http://data.europa.eu/eli/reg/2008/271/oj); •     Commission Regulation (EC) No 257/2009 of 24 March 2009 (OJ EU L 81, 27.3.2009, p. 15,
ELI: http://data.europa.eu/eli/reg/2009/257/oj); •     Commission Regulation (EC) No 1125/2009 of 23 November 2009 (OJ EU L 308, 24.11.2009, p. 5,
ELI: http://data.europa.eu/eli/reg/2009/1125/oj); •     Commission Regulation (EU) No 372/2014 of 9 April 2014 (OJ EU L 109, 12.4.2014, p. 14,
ELI: http://data.europa.eu/eli/reg/2014/372/oj); •     Commission Regulation (EU) 2015/2282 of 27 November 2015 (OJ EU L 325, 10.12.2015, p. 1,
ELI: http://data.europa.eu/eli/reg/2015/2282/oj); •     Commission Regulation (EU) 2016/246 of 3 February 2016 (OJ EU L 51, 26.2.2016, p. 1,
ELI: http://data.europa.eu/eli/reg/2016/246/oj); •     Commission Regulation (EU) 2016/2105 of 1 December 2016 (OJ EU L 327, 2.12.2016, p. 19,
ELI: http://data.europa.eu/eli/reg/2016/2105/oj); •     Commission Implementing Regulation (EU) 2025/905 of 12 May 2025 (OJ EU L, 2025/905, 13.6.2025, p. 1,
ELI: http://data.europa.eu/eli/reg_impl/2025/905/oj); –    Communication from the Commission – Commission Notice on the recovery of unlawful and incompatible State aid (OJ EU C 247,
23.7.2019, p. 1); –    Commission notice on the determination of the applicable rules for the assessment of unlawful State aid (OJ EU C 119, 22.5.2002, p. 22); –    Communication from the Commission – Commission Notice on the enforcement of State aid rules by national courts (OJ EU C 305,
30.7.2021, p. 1); –    Communication from the Commission on the revision of the method for setting the reference and discount rates (OJ EU C 14, 19.1.2008, p. 6); –    Communication from the Commission – Code of Best Practice for the conduct of State aid control procedures (OJ EU C, C/2025/2810,
13.6.2025, ELI: http://data.europa.eu/eli/C/2025/2810/oj); and –    Commission Communication C(2003) 4582 of 1 December 2003 on professional secrecy in State aid decisions (OJ EU C 297, 9.12.2003, p. 6).
5.    Compatibility rules
5.1   Important Projects of Common European Interest –    Communication from the Commission – Criteria for the analysis of the compatibility with the internal market of State aid to promote the execution of important projects of common European interest (OJ EU C 528, 30.12.2021, p. 10).
5.2   Agricultural aid –    Communication from the Commission – Guidelines for State aid in the agricultural and forestry sectors and in rural areas (OJ EU C 485,
21.12.2022, p. 1).
5.3   Regional aid –     Communication from the Commission – Guidelines on regional State aid (OJ EU C 153, 29.4.2021, p. 1).
5.4   Research and development and innovation aid –     Communication from the Commission – Framework for State aid for research and development and innovation (OJ EU C 414, 28.10.2022, p. 1).
5.5   Risk capital aid –     Communication from the Commission – Guidelines on State aid to promote risk finance investments (OJ EU C 508, 16.12.2021, p. 1).
5.6   Rescue and restructuring aid –     Communication from the Commission – Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty (OJ EU C 249, 31.7.2014, p. 1), as prolonged by Communication from the Commission amending the Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty, as regards the period of application (OJ EU C, C/2023/1212,
29.11.2023, ELI: http://data.europa.eu/eli/C/2023/1212/oj).
5.7   Training aid –     Communication from the Commission – Criteria for the analysis of the compatibility of State aid for training subject to individual notification (OJ EU C 188, 11.8.2009, p. 1).
5.8   Employment aid –     Communication from the Commission – Criteria for the analysis of the compatibility of State aid for the employment of disadvantaged and disabled workers subject to individual notification (OJ EU C 188, 11.8.2009, p. 6).
5.9   Temporary rules in response to the economic and financial crisis –    Communication from the Commission – The recapitalisation of financial institutions in the current financial crisis: limitation of aid to the minimum necessary and safeguards against undue distortions of competition (OJ EU C 10, 15.1.2009, p. 2); –    Communication from the Commission on the treatment of impaired assets in the Community banking sector (OJ EU C 72, 26.3.2009, p. 1); –    Commission communication on the return to viability and the assessment of restructuring measures in the financial sector in the current crisis under the State aid rules (OJ EU C 195, 19.8.2009, p. 9); –    Communication from the Commission on the application, from 1 January 2011, of State aid rules to support measures in favour of banks in the context of the financial crisis (OJ EU C 329, 7.12.2010, p. 7); –    Communication from the Commission on the application, from 1 January 2012, of State aid rules to support measures in favour of banks in the context of the financial crisis (OJ EU C 356, 6.12.2011, p. 7); and –    Communication from the Commission on the application, from 1 August 2013, of State aid rules to support measures in favour of banks in the context of the financial crisis (‘Banking Communication’) (OJ EU C 216, 30.7.2013, p. 1).
5.10 Export credit insurance –    Communication from the Commission on the application of Article 107 and 108 of the Treaty on the Functioning of the European Union to short-term export credit insurance (OJ EU C 497, 10.12.2021, p. 5).
5.11 Energy and environment
5.11.1     Environment and Energy –     Communication from the Commission – Guidelines on State aid for climate, environmental protection and energy 2022 (OJ EU C 80,
18.2.2022, p. 1); –     Communication from the Commission – Guidelines on certain State aid measures in the context of the system for greenhouse gas emission allowance trading post-2021 (OJ EU C 317, 25.9.2020, p. 5).
5.11.2     Electricity (stranded costs) –     Commission Communication relating to the methodology for analysis of State aid linked to stranded costs (Commission letter SG (2001) D/290869 of 6 August 2001).
5.11.3     Clean Industrial Deal –     Communication from the Commission – Framework for State Aid measures to support the Clean Industrial Deal (Clean Industrial Deal State Aid Framework) (OJ EU C, C/2025/3602, 4.7.2025,
ELI: http://data.europa.eu/eli/C/2025/3602/oj).
5.12 Basic industries and manufacturing (steel) –     Communication from the Commission concerning certain aspects of the treatment of competition cases resulting from the expiry of the
ECSC Treaty (OJ EC C 152, 26.6.2002, p. 5).
5.13 Postal services –     Notice from the Commission on the application of the competition rules to the postal sector and on the assessment of certain State measures relating to postal services (OJ EC C 39, 6.2.1998, p. 2).
5.14 Transport and Infrastructure –     Commission communication – Community guidelines on State aid to maritime transport (OJ EU C 13, 17.1.2004, p. 3); –     Communication from the Commission providing guidance on State aid complementary to Community funding for the launching of the motorways of the sea (OJ EU C 317, 12.12.2008, p. 10); –     Communication from the Commission providing guidance on State aid to ship management companies (OJ EU C 132, 11.6.2009, p. 6); –     Communication from the Commission – Guidelines on State aid to airports and airlines (OJ EU C 99, 4.4.2014, p. 3); –     Communication from the Commission – Guidelines on State aid for land and multimodal transport (OJ EU C, C/2026/1656, 30.3.2026,
ELI: http://data.europa.eu/eli/C/2026/1656/oj).
5.15 Services of general economic interest (SGEI) –     Communication from the Commission – European Union framework for State aid in the form of public service compensation (OJ EU C 8,
11.1.2012, p. 15).
6.   Transparency of financial relations between Member States and public undertakings –     Commission Directive 2006/111/EC of 16 November 2006 on the transparency of financial relations between Member States and public undertakings as well as on financial transparency within certain undertakings (OJ EU L 318, 17.11.2006, p. 17,
ELI: http://data.europa.eu/eli/dir/2006/111/oj) as amended by Commission Directive 2025/1442 of 18 July 2025 (OJ EU L, 2025/1442, 21.7.2025,
ELI: http://data.europa.eu/eli/dir/2025/1442/oj).
7.   SME Definition –     Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ EU L 124, 20.5.2003, p. 36).
________________

Official text Annex 18 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 19

Modalities related to the proof that goods satisfy the conditions of Articles 242 and 248 in application of Article 247(3) of the Agreement

What it is

How goods prove they meet the conditions to move into the EU: the documents, the traders, the registration — including for tobacco.

The exact words

MODALITIES RELATED TO THE PROOF THAT GOODS SATISFY
THE CONDITIONS OF ARTICLES 242 AND 248 IN APPLICATION OF ARTICLE 247(3) OF THE AGREEMENT
ARTICLE 1
Goods moving from the Union to Gibraltar
1.    Goods dispatched to Gibraltar that are in free circulation within the Union in accordance with Article 242 of this Agreement at the moment of their presentation to a designated customs post, shall be moved by land or by sea using the New Computerised Transit System ("NCTS") applying the code T2GI. The transit data of the goods as well as the additional information referred to in paragraph 2 of this Article shall be declared in the NCTS at the designated customs post, acting as office of departure, and the goods shall be moved following the transit process to the competent authorities of the United Kingdom, in respect of Gibraltar, acting as office of destination.
By derogation from the first subparagraph, professional equipment as defined in Article 1 of Annex B.2 to the Convention on Temporary Admission, done at Istanbul on 26 June 1990 ("Istanbul Convention on Temporary Admission"), may be moved by land without using the NCTS.
2.    For control purposes, a register shall be kept by the designated customs post containing details of all exports bound for Gibraltar, including reference to the commodity codes, quantities and value of goods based on an invoice provided by the holder of the transit procedure, the date of acceptance of the transit declaration, the items of charge, the master reference number (T2GI XXX), and any other data necessary for the calculation of the transaction tax and the excise duty, where applicable. This information shall be transmitted on item level to the competent authorities of the United Kingdom, in respect of Gibraltar, for the calculation of the amount of the transaction tax and excise duty due at the moment of presentation of the goods in Gibraltar to the competent authorities of the United Kingdom, in respect of Gibraltar, via the special transit procedure defined in paragraph 1.
3.    The special transit procedure shall end at the competent authorities of the United Kingdom, in respect of Gibraltar.
The competent authorities of the United Kingdom, in respect of Gibraltar, using an "arrival advice" message, shall notify the designated customs post that acted as office of departure of the arrival of the goods on the day the goods are presented in Gibraltar at the office of destination and shall forward a "control results" message to the office of departure no later than three working days after the goods are presented at the office of destination together with a proof that the transaction tax and the excise duties, where relevant, have been levied in Gibraltar on the goods, unless the goods are covered by the derogation referred to in paragraph 5. In cases where such a derogation applies, the competent authorities of the United Kingdom, in respect of Gibraltar, shall forward to the office of departure a message indicating that the goods have been included in a special procedure for tax purposes (warehousing, inward processing or temporary admission) instead of the proof that the transaction tax and the excise duties, where relevant, have been levied in Gibraltar.
4.    Where the messages or the proofs on transaction tax and excise levied, where relevant, are not presented, or where the transit movement could not be discharged, an entry shall be made in the register referred to in paragraph 2 by the designated customs post. In this case, the relevant designated customs post shall treat the movement as an irregular entry and levy the applicable VAT and excise duties in the Member State of the designated customs post. The holder of the transit procedure shall be liable for the relevant amount. This application shall be without prejudice to any corrections which might prove necessary, for instance, in light of investigations conducted in the context of the transit arrangements or as a result of action undertaken in the context of mutual assistance as laid down in the Protocol on mutual administrative assistance in customs matters and the Protocol on administrative cooperation and combating fraud in the field of value added tax and excise duty and on mutual assistance for the recovery of claims relating to taxes and duties.
5.    By derogation from paragraphs 3 and 4, Union goods, for which there is a justified business need to suspend levying of transaction tax and excise duties, where applicable, may benefit from the following exception. Those goods may be released by the competent authorities of the United Kingdom, in respect of Gibraltar, for tax purposes for a warehousing procedure in an authorised customs warehouse in Gibraltar, in the case of a customs warehouse for tax purposes for ship supplies without minimum storage period, otherwise for a period between one month and nine months or for an inward processing procedure or for a temporary admission procedure for a period of up to three months, to take effect simultaneously with the ending of the T2GI transit procedure. In such cases, the competent authorities of the United Kingdom, in respect of Gibraltar, shall supply information on a case by case basis to the designated customs post which acted as office of departure for the T2GI transit procedure regarding goods which have been taken out of the special procedure for tax purposes to be placed on the market in Gibraltar, taken out of Gibraltar under the re-export procedure, or destroyed with no waste remaining.
6.    In addition, in the case of discharging the special procedures for tax purposes by placing the goods on the market in Gibraltar, the competent authorities of the United Kingdom, in respect of Gibraltar, shall supply to the designated customs post, which acted as office of departure for the T2GI transit procedure, on a monthly basis, proof that transaction tax and, if applicable, excise duties, have been levied by the United Kingdom, in respect of Gibraltar, for goods placed on the market in Gibraltar.
In the case of discharging the special procedures for tax purposes by taking the goods out of Gibraltar or destroying them with no waste remaining, the competent authorities of the United Kingdom, in respect of Gibraltar, shall supply to the designated customs post, which acted as office of departure for the T2GI transit procedure, on a case by case basis, proof of their exit from Gibraltar or proof of that destruction.
A period of more than three months for the discharge may be authorised in the case of an inward processing procedure or a temporary admission procedure, at the time the application is made, or by way of extension, if there are duly justified circumstances accepted by the designated customs post, which acted as office of departure for the T2GI transit procedure.
Where the messages or the proofs of discharge are not presented or where the special procedures could not be discharged within the period of nine months, or within a longer period authorised in the case of an inward processing procedure or temporary admission procedure under duly justified circumstances, an entry shall be made in the register referred to in paragraph 2 by the designated customs post. In this case, the competent authorities of the United Kingdom, in respect of Gibraltar, shall transfer to the Member State of the office of departure the amount of the VAT and excise duties applicable at the time of discharge of the transit movement in that Member State.
7.    The designated customs posts listed in Appendix 1 to Annex 21 shall be the exit customs office for all exports of goods from the Union into Gibraltar. Goods which would be eligible for partial relief from import duty according to the Union rules on temporary admission, may be granted full relief from indirect tax by the United Kingdom, in respect of Gibraltar, pursuant to an authorisation for temporary admission granted in accordance with paragraph 5 of this Article.
Professional equipment as defined in Article 1 of Annex B.2 of the Istanbul Convention on Temporary Admission may also be placed in the temporary admission procedure by the act of their entry into Gibraltar.
8.    Administrative arrangements between the competent authorities within the Union and the competent authorities of the United Kingdom, in respect of Gibraltar, shall set out the practical modalities for the implementation of this Article.
ARTICLE 2
Goods moving from Gibraltar to the Union
1.    Where goods in free circulation or in a customs warehousing, inward processing or temporary admission procedure for tax purposes in Gibraltar are presented to the competent authorities of the United Kingdom, in respect of Gibraltar, with a view to be moved to the Union, the NCTS shall be used applying the code T2GI. The transit data of the goods shall be declared in the NCTS and the goods shall be moved following the transit process to the designated customs post in the Union acting as office of destination, in order to furnish evidence that the goods in question are in free circulation in Gibraltar.
By derogation from the first subparagraph, professional equipment as defined in Article 1 of Annex B.2 of the Istanbul Convention on Temporary Admission may be moved by land without using the NCTS.
2.    The procedure of Article 1(3) shall apply mutatis mutandis. Where the office of departure in Gibraltar has not received the information required to prove that the goods have arrived in a designated customs post, the United Kingdom, in respect of Gibraltar, shall collect the relevant VAT and excise duties applicable in the Member State of the designated customs post and shall transfer the taxes levied to the competent authorities of that Member State. However, in the event that the competent authorities of the United Kingdom, in respect of Gibraltar, can provide conclusive evidence that the goods under transit have ultimately remained in Gibraltar, transaction tax and, if applicable, Gibraltar excise duties shall be levied instead.
3.    Administrative arrangements between the competent authorities within the Union and the competent authorities of the United Kingdom, in respect of Gibraltar, shall set out the practical modalities for the implementation of paragraph
2.
ARTICLE 3
Applicable Union law
1.    For the purposes of this Annex:
(a)   the rules of the Union transit procedure shall apply, including as amended or replaced in future as well as any Union act implementing or supplementing those Union rules;
(b)   the United Kingdom, in respect of Gibraltar, shall apply the rules of the Union customs warehousing procedure, inward processing and temporary admission procedures, authorisations and supervision listed in paragraph 3 mutatis mutandis without prejudice to the special provisions laid down in this Annex, provided that the authorisation does not cover goods referred to in Annex 21. Article 19 of this Agreement shall apply.
2.    Guarantee documents and certificates issued in accordance with Articles 1 and 2 shall bear the word "Gibraltar".
3.    For the purposes of point (b) of paragraph 1, the Union law to be applied by the United Kingdom, in respect of Gibraltar, shall be:
(a)   Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code1, as amended by:
(i)    Regulation (EU) 2016/2339 of the European Parliament and of the Council of 14 December 20162;
(ii)   Regulation (EU) 2019/474 of the European Parliament and of the Council of 19 March 20193;
(iii) Regulation (EU) 2019/632 of the European Parliament and of the Council of 17 April 20194; and
(iv) Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 20225;
Definition of a decision: Article 5, point (39);
ELI: http://data.europa.eu/eli/reg/2013/952/oj.
ELI: http://data.europa.eu/eli/reg/2016/2339/oj.
ELI: http://data.europa.eu/eli/reg/2019/632/oj.
ELI: http://data.europa.eu/eli/reg/2022/2399/oj. Provision of information to the customs authorities: Article 15;
Decisions relating to the application of Customs legislation: Articles 22 to 32;
Appeals: Articles 43 to 45;
Keeping of documents and other information: Article 51;
Incurrence of a customs debt: Articles 77 to 88;
Guarantee for a potential or existing Customs debt: Articles 89 to 100;
Recovery, payment, repayment and remission: Articles 101 to 126;
Provisions applying to all customs declarations: Articles 170 to 176;
Verification and release of goods: Articles 188 to 194;
Disposal of goods: Articles 197 to 200;
Special Procedures – General provisions: Articles 210 to 224;
Customs warehousing: Articles 237 to 242;
Temporary Admission: Articles 250 to 253; and
Inward Processing: Articles 255 to 258;
(b)   Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code1, as amended by:
(i)    Commission Delegated Regulation (EU) 2016/341 of 17 December 20152;
(ii)   Commission Delegated Regulation (EU) 2016/651 of 5 April 20163;
(iii) Commission Delegated Regulation (EU) 2018/1063 of 16 May 20184;
(iv) Commission Delegated Regulation (EU) 2018/1118 of 7 June 20185;
(v)    Commission Delegated Regulation (EU) 2019/841 of 14 March 20196;
(vi) Commission Delegated Regulation (EU) 2019/1143 of 14 March 20197;
(vii) Commission Delegated Regulation (EU) 2020/877 of 3 April 20208;
ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj.
ELI: http://data.europa.eu/eli/reg_del/2016/341/oj.
ELI: http://data.europa.eu/eli/reg_del/2016/651/oj.
ELI: http://data.europa.eu/eli/reg_del/2018/1063/oj.
ELI: http://data.europa.eu/eli/reg_del/2018/1118/oj.
ELI: http://data.europa.eu/eli/reg_del/2019/841/oj.
ELI: http://data.europa.eu/eli/reg_del/2019/1143/oj.
ELI: http://data.europa.eu/eli/reg_del/2020/877/oj.
(viii) Commission Delegated Regulation (EU) 2020/2191 of 20 November 20201;
(ix) Commission Delegated Regulation (EU) 2021/234 of 7 December 20202;
(x)   Commission Delegated Regulation (EU) 2021/1934 of 30 July 20213; and
(xi) Commission Delegated Regulation (EU) 2023/398 of 14 December 20224;
Definitions: Article 1, points (2), (3), (4), (12), (17), (23), (29), (30), (32), (33), (36), (41) and (42);
Decisions relating to the application of customs legislation: Articles 7a to 18;
Incurrence of a customs debt: Articles 72, 74, 76 and 79;
Guarantee for a potential or existing customs debt: Articles 81 to 84;
Notification of the customs debt and claims for payment from guaranteeing association: Articles 87 and 88;
Payment of the customs debt: Articles 89 to 91;
ELI: http://data.europa.eu/eli/reg_del/2020/2191/oj.
ELI: http://data.europa.eu/eli/reg_del/2021/234/oj.
ELI: http://data.europa.eu/eli/reg_del/2021/1934/oj.
ELI: http://data.europa.eu/eli/reg_del/2023/398/oj. Repayment and remission of customs debt: Articles 92 to 97;
Extinguishment of a customs debt: Article 103;
Provisions applying to all customs declarations: Article 148;
Special procedures – Application for an authorisation: Articles 161, 162, 164, 165, 166 to 175, 177, 178 to 180 and 182;
Customs Warehousing: Articles 201 to 203;
Temporary Admission: Articles 204 to 238;
Inward processing: Articles 240 and 241; and
Information to be provided in the bill of discharge: Annex 71-06;
(c) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code1, as amended by:
(i)    Commission Implementing Regulation (EU) 2017/989 of 8 June 20172;
(ii)   Commission Implementing Regulation (EU) 2018/604 of 18 April 20183;
(iii) Commission Implementing Regulation (EU) 2019/1394
ELI: http://data.europa.eu/eli/reg_impl/2015/2447/oj.
ELI: http://data.europa.eu/eli/reg_impl/2017/989/oj.
ELI: http://data.europa.eu/eli/reg_impl/2018/604/oj. of 10 September 20191;
(iv) Commission Implementing Regulation (EU) 2020/893 of 29 June 20202;
(v)   Commission Implementing Regulation (EU) 2020/1727 of 18 November 20203;
(vi) Commission Implementing Regulation (EU) 2020/2038 of 10 December 20204;
(vii) Commission Implementing Regulation (EU) 2021/235 of 8 February 20215; and
(viii) Commission Implementing Regulation (EU) 2022/2334 of 29 November 20226;
Customs debt and guarantees: Articles 148 to 158;
Recovery, repayment and remission of customs debt: Articles 165, 166, 170, 171, 172 to 181;
Placing goods under a customs procedure: Article 221;
ELI: http://data.europa.eu/eli/reg_impl/2019/1394/oj.
ELI: http://data.europa.eu/eli/reg_impl/2020/893/oj.
ELI: http://data.europa.eu/eli/reg_impl/2020/1727/oj.
ELI: http://data.europa.eu/eli/reg_impl/2020/2038/oj.
ELI: http://data.europa.eu/eli/reg_impl/2021/235/oj.
ELI: http://data.europa.eu/eli/reg_impl/2022/2334/oj. Verification and release of goods: Articles 238 to 247;
Disposal of goods: Articles 248 to 250;
Special procedures – general provisions for application and decisions for an authorisation: Articles 258 to 271;
Temporary Admission: Articles 322 and 323; and
Inward processing: Articles 324 and 325.
ARTICLE 4
Union goods entering into Gibraltar by sea
In application of Article 247(4) of this Agreement, Union goods that have been cleared for exit from the Union in the designated customs post in Algeciras may be transported by sea directly from this designated customs post via the shortest route to Gibraltar, arriving within two hours from exiting the port under cover of a T2GI transit procedure, as provided in Article 1(1) to (7) of this Annex. The ship shall be entirely unloaded in Gibraltar.
ARTICLE 5
Union goods leaving Gibraltar
Union goods which are to be exported from Gibraltar as ship supplies may leave the territory of Gibraltar via the port or airport, provided that they comply with the Union customs and indirect taxation provisions applicable for comparable transactions in the Union. Article 8(1) of Annex 21 applies, with the exception of the presentation of the goods at a designated customs post.

Official text Annex 19 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 20

Provisions of Union law referred to in Article 247(1) of the Agreement

What it is

The EU customs legislation that applies to the UK, for Gibraltar, and in Gibraltar only once the Cooperation Council adopts the decision in Article 247(1), from the date that decision sets: the Union Customs Code and the acts on import and export procedures.

The exact words

PROVISIONS OF UNION LAW
REFERRED TO IN ARTICLE 247(1) OF THE AGREEMENT
1.   Union acts and other equivalent legislation as necessary to avoid distortions with the neighbouring region in relation to Article 247(1) of this Agreement shall be applied in the United Kingdom, in respect of Gibraltar. The areas covered are as follows:
(a)    customs legislation as defined in the Union Customs Code, with the exclusion of all tariff quotas, and of tariffs set at a level lower than those contained in the Union's schedule of concessions and commitments on trade in goods, incorporated into the GATT 1994 on the basis of international trade agreements, or by other Union legislation granting unilateral tariff preferences;
(b)    Union acts governing import and export prohibitions and restrictions on grounds of, inter alia, public morality, public policy or public security; the protection of the health and life of humans, animals or plants; the protection of the environment; the protection of national treasures possessing artistic, historic or archaeological value; the protection of industrial or commercial property, including controls on drug precursors, goods infringing certain intellectual property rights and cash; as well as Union acts concerning the implementation of fishery conservation and management measures and the implementation of commercial policy measures, safety and security measures or related to any border formalities and procedures to be controlled and applied by customs authorities;
(c)   any other Union acts the implementation of which comes wholly or partly within the jurisdiction of the customs authorities of the Member States;
(d)   Union legislation on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the European Commission to ensure the correct application of the law on customs and agricultural matters, as last amended by Regulation (EU) 2015/1525 of the European Parliament and the Council1;
(e)   Union acts setting product rules, requirements and standards applicable in the Union's internal market, including on tobacco and related products, chemicals, waste and sanitary and phytosanitary measures;
(f)   the Treaty establishing the European Atomic Energy Community and the relevant Union acts, which have as a legal base that Treaty;
(g)   Union acts governing trade statistics, general trade related aspects, trade defence instruments and bilateral safeguards;
(h) Union legislation establishing a carbon border adjustment mechanism; and
(i)   Union legislation concerning VAT, excise, and administrative cooperation and recovery assistance.
The provisions referred to in this paragraph shall be those applicable at the
of 9 September 2015 amending Council Regulation (EC) No 515/97 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ EU L 243, 18.9.2015, p. 1,
ELI: http://data.europa.eu/eli/reg/2015/1525/oj). time in the Union.
2.   The provisions referred to in paragraph 1 shall be determined in greater detail by the Cooperation Council.
3.   The proper collection of customs duties in Gibraltar shall be considered as part of the protection of the financial interests of the Union.
________________

Official text Annex 20 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 21

Procedure for goods entering and exported from Gibraltar

What it is

The procedure for goods entering and leaving Gibraltar by sea and air, and the checks and inspections that go with it.

The exact words

PROCEDURE FOR GOODS
ENTERING INTO AND EXPORTED FROM GIBRALTAR
FROM AND TO COUNTRIES AND TERRITORIES
OUTSIDE THE CUSTOMS UNION IN ACCORDANCE WITH ARTICLE 247(3) OF THE AGREEMENT
ARTICLE 1
Imports from countries and territories outside the customs union into Gibraltar
1. The Union shall be authorised to carry out, on behalf of the competent authorities of the United Kingdom, in respect of Gibraltar, customs clearance formalities necessary for the release for free circulation of non-Union goods presented at a designated customs post, or for the placement of such goods under a customs warehousing, inward processing or temporary admission procedure as defined in Union customs legislation. The Union shall be also responsible for the authorisation procedure, supervision and remaining aspects of these procedures according to Union customs legislation, including where the authorisation also covers goods referred to in Annex 19. Such customs clearance and authorisation formalities shall be carried out by a designated customs post, except sanitary and phytosanitary related customs clearance formalities, which shall be carried out at the first entry point of the Union when required by Union legislation. This is without prejudice to the trading licences and trading authorisations that may need to be granted by the competent authorities of the United Kingdom, in respect of Gibraltar, to economic operators with respect to activities taking place in Gibraltar.
2. The customs clearance formalities shall be carried out in accordance with those provisions of Union law that would apply if the goods were customs cleared in the Union. However, all tariff quotas, and tariffs set at a level lower than those contained in the Union's schedule of concessions and commitments on trade in goods, incorporated into the GATT 1994 on the basis of international trade agreements, or by other Union legislation granting unilateral tariff preferences shall not apply, with the exception of those referred to in Appendix 2 to this Annex and under the conditions established in the relevant international agreement.
3. Where import duties are payable on goods pursuant to paragraph 1, those duties shall be levied in the relevant designated customs post on behalf of the United Kingdom, in respect of Gibraltar. The United Kingdom, in respect of Gibraltar, shall not refund these sums directly or indirectly.
4. The import duties shall be entered in the customs accounts within the time- limits laid down by the relevant legislation of the Union.
For control purposes, duties entered in the accounts shall also be recorded in the register, referred to in Article 6(1), containing details of all imports bound for Gibraltar, including reference to the goods imported, the date of acceptance of the import declaration, the items of charge, the amount of duty involved and the master reference number.
5. For the purposes of this Annex, rules of the Union transit procedure shall apply, including as amended or replaced in future as well as any Union act implementing or supplementing those Union rules, without prejudice to the special provisions laid down in this Annex.
ARTICLE 2
Movements of goods to Gibraltar from designated customs posts of the Union
1. Where goods specified in Article 1 and bound for Gibraltar are released for free circulation or for special procedures of customs warehousing, inward processing or temporary admission at one of the designated customs posts, NCTS shall be used thereafter applying the code T1GI. The transit data of the goods as well as the additional information referred to in Article 6 shall be declared in the
NCTS at the designated customs post, acting as office of departure, and the goods shall be moved following the transit process to the competent authorities of the United Kingdom, in respect of Gibraltar, acting as customs office of destination.
2. The customs office of destination in Gibraltar, using an "arrival advice" message, shall notify the designated customs post that acted as office of departure of the arrival of the goods on the day the goods are presented in Gibraltar at the office of destination and shall forward a "control results" message to the office of departure at the latest on the third working day following the day the goods are presented at the office of destination, together with proof that the transaction tax and the excise duties, where relevant, have been levied in Gibraltar on the goods, unless the goods are covered by the exception referred to in Article 6(3) or by a special procedure under paragraph 1 of this Article.
ARTICLE 3
Collection of import duty and entry into the relevant accounts
1. With regard to the establishment, monitoring and making available of import duty collected on goods destined for Gibraltar, Council Regulation (EU, Euratom) No 609/20141 shall apply mutatis mutandis. In particular, the following provisions shall apply:
(a) Member States with designated customs posts shall maintain separate Gibraltar accounts for import duty collected on goods destined for Gibraltar, identical to those provided for as regards the Union's own resources under Article 6(3) of Regulation (EU, Euratom) No 609/2014; and
(b) The import duties relating to the T1GI document shall be established by the designated customs posts in accordance with the applicable Union law and entered in the accounts referred to in point (a).
2. The procedure referred to in paragraph 1 shall apply mutatis mutandis to processed products and to goods moved into the territory of Gibraltar for which a customs debt has arisen.
methods and procedure for making available the traditional, VAT and GNI- based own resources and on the measures to meet cash requirements (OJ EU L 168, 7.6.2014, p. 39, ELI: http://data.europa.eu/eli/reg/2014/609/oj).
3. The Member States shall, pursuant to the first subparagraph of Article 6(4) of Regulation (EU, Euratom) No 609/2014, send to the European Commission a statement of their accounts referred to in point (a) of paragraph 1 of this Article. The statement shall be established in the same way as the statements established for own resources and sent to the European Commission together with those relating to own resources. The statements shall however also indicate the total amount of import duties collected at each designated customs post and a breakdown on transaction level shall be provided to the European Commission on request.
4. The supporting documents shall be kept in accordance with the first and second paragraphs of Article 3 of Regulation (EU, Euratom) No 609/2014. These documents and the other documents relating to own resources shall be filed separately.
5. Corrections to established entitlements or to the accounts made after 31 December of the third year following the year of the initial establishment shall not be entered in the accounts, except on points notified before this date either by the European Commission or by a Member State or by the United Kingdom, in respect of Gibraltar.
6. Article 2 of Council Regulation (EU, Euratom) 2021/7681 shall apply. The inspection measures in question shall also apply to such documents within the meaning of point (c) of Article 2(3) of that Regulation which prove that the goods have arrived in Gibraltar.
implementing measures for the system of own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014 (OJ EU L 165,
11.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/768/oj).
7. Member States shall credit to the European Commission's account provided for in Article 9 of Regulation (EU, Euratom) No 609/2014, within the time limits indicated in Article 10(1) of that Regulation, the entitlements entered in the accounts in accordance with point (a) of paragraph 1 of this Article. Member States shall retain, by way of collection costs, a percentage of the import duties collected on behalf of the United Kingdom, in respect of Gibraltar, in accordance with the applicable retention rate in the Union.
8. The Member States shall be released from the obligation to place at the disposal of the European Commission the amounts corresponding to the duties recorded for the United Kingdom, in respect of Gibraltar, only if the conditions laid down in Article 13(2) of Regulation (EU, Euratom) No 609/2014 have been fulfilled.
9. The European Commission shall transfer the amounts credited to an account opened by the United Kingdom, in respect of Gibraltar, within thirty days from the date of notification by a Member State that an amount has been credited. The United Kingdom, in respect of Gibraltar, shall inform the European Commission of the details of the account to be credited and shall bear any charges on this account.
10. In the implementation of paragraph 1 of this Article, Articles 4 to 7 shall apply.
ARTICLE 4
Completion of accounting procedures at designated customs posts
1. The import duty shall be entered in the accounts of the United Kingdom, in respect of Gibraltar, by a procedure analogous to that detailed in the first subparagraph of Article 6(3) of Regulation (EU, Euratom) No 609/2014 in accordance with the provisions of that Article. However, the authorities of the Member States with designated customs posts may decide not to make an entry in the accounts of the United Kingdom, in respect of Gibraltar if the established duties for which security has been provided have been challenged and might upon settlement of the disputes be subject to change. In this case, pending the outcome of the ensuing national administrative or legal procedures undertaken by the competent authorities, the amount of import duties shall be recorded in the separate accounts of the United Kingdom, in respect of Gibraltar, by a procedure analogous to that detailed in the second subparagraph of Article 6(3) of Regulation (EU, Euratom) No 609/2014.
2. For the purposes of paragraph 1, the following shall be considered to be "competent authorities":
(a) for any question relating to implementation of the laws, regulations or administrative provisions applicable to customs matters, the administrative or judicial authorities of the Member State which carried out the customs clearance or, where appropriate, those of the Union;
(b) for any question relating to procedural provisions, the administrative or judicial authorities of the Member State which carried out the customs clearance; and
(c) for any question relating to implementation concerning the forced recovery of debts, the judicial authorities of the United Kingdom, in respect of Gibraltar, in Gibraltar or the competent authorities within the Union in their territory.
ARTICLE 5
Discharge of the special transit procedure
1. The special transit procedure shall be discharged by the customs office of departure when it is possible to establish, on the basis of a comparison of the data available to the customs office of departure and those available to the customs office of destination, that the procedure has ended correctly.
2. In cases where the special transit procedure cannot be discharged and, in any event, no later than three months after the release of the goods for transit, an entry shall be made in the register referred to in Article 6(1) of this Annex and a correction shall be made to the initial entry in the accounts of the United Kingdom, in respect of Gibraltar. In this case, the import duties shall be established as the Union's own resources and entered in the accounts detailed in the first subparagraph of Article 6(3) of Regulation (EU, Euratom) No 609/2014 or, where appropriate, in the separate accounts referred to in the second subparagraph of Article 6(3) of that Regulation. This shall be without prejudice to any corrections which might prove necessary, for instance, in light of investigations conducted in the context of the transit arrangements or as a result of action undertaken in the context of mutual assistance as laid down in the Protocol on mutual administrative assistance in customs matters and the Protocol on administrative cooperation and combating fraud in the field of value added tax and excise duty and on mutual assistance for the recovery of claims relating to taxes and duties.
ARTICLE 6
Transaction tax and excise duties
1. For control purposes, a register shall also be kept by the designated customs post containing details of all imports bound for Gibraltar, including:
(a) reference to the duties entered in the accounts;
(b) the commodity codes;
(c) the quantities and value of goods;
(d) the date of acceptance of the declaration;
(e) the items of charge;
(f) the amount of duty involved;
(g) the master reference number (T1GIXXX); and
(h) any other data necessary for the calculation of the transaction tax and, where applicable, the excise duty.
This information shall be transmitted to the competent authorities of the United Kingdom, in respect of Gibraltar, for the calculation of the amount of the transaction tax and excise duty, where applicable, due at the moment of presentation of the goods in Gibraltar to the competent authorities of the United Kingdom, in respect of Gibraltar.
2. Where the messages or the proofs on transaction tax and excise duties, where relevant, are not presented, or where the transit movement could not be discharged, an entry shall be made in the register referred to in paragraph 1. In this case, the relevant designated customs post shall treat the movement as an irregular entry and levy the VAT and excise duties applicable in the Member State of the designated customs post. The holder of the transit procedure shall be liable for the relevant amount. This application of VAT and excise duty shall be without prejudice to any corrections which might prove necessary in the light of an investigation conducted or as a result of action undertaken in the context of mutual assistance as laid down in the Protocol on mutual administrative assistance in customs matters and the Protocol on administrative cooperation and combating fraud in the field of value added tax and excise duty and on mutual assistance for the recovery of claims relating to taxes and duties.
3. By derogation from paragraph 2, goods released for free circulation with regard to import duties for which there is a justified business need to suspend levying of transaction tax and excise duties may benefit from the exceptions established in Article 1(5) of Annex 19, the conditions and procedure laid down in Article 1(5) to (9) of Annex 19 being applicable mutatis mutandis.
ARTICLE 7
Completion of the border formalities for goods placed under a special procedure other than transit
1. The procedures referred to in Articles 3 and 4 shall apply mutatis mutandis to processed products and to goods moved into the territory of Gibraltar for which a customs debt has arisen.
2. The customs declaration for the discharge of the inward processing or the temporary admission procedures shall be submitted to the designated customs post where the declaration for the placement of the goods under that procedure was presented. Processed products derived from the goods which were placed under the inward processing procedure or the goods which were placed in inward processing or temporary admission procedure in Gibraltar must be physically presented in that designated customs post when the customs declaration for discharge is submitted.
3. In exceptional and duly justified circumstances, goods or processed products derived from the goods placed under an inward processing procedure or goods placed under a temporary admission procedure may leave Gibraltar by sea to countries and territories outside the customs union from the port in Gibraltar without a physical presentation in the designated customs post. The holder of the authorisation shall submit a re-export declaration at the designated customs post that granted the inward processing authorisation for the goods in accordance with Article 8(1), at least 48 hours before the effective removal from Gibraltar port. The goods must be physically present in Gibraltar port at the moment the re-export declaration is submitted to the designated customs post. This designated customs post shall discharge the inward processing procedure once the holder of the authorisation provides proof that the goods have left the customs union.
4. In exceptional and duly justified circumstances, goods arriving by sea to the port in Gibraltar from countries and territories outside the customs union can be placed under an inward processing or temporary admission procedure. In addition, fuel for commercial seagoing vessels which is to be placed under the customs warehousing procedure for subsequent use in the context of ship supplies may arrive by sea to the port of Gibraltar. The customs declaration shall be sent to a designated customs post and the goods shall not be moved from the port until the release of the goods for the relevant special procedures by the designated customs post.
ARTICLE 8
Export to countries and territories outside the customs union from Gibraltar
1. Customs clearance operations relating to exports from Gibraltar to countries and territories outside the customs union shall be carried out at any designated customs post.
The customs clearance operations relating to exports referred to in the first subparagraph shall be carried out by the designated customs posts in accordance with those provisions of Union law that would apply if the goods were exported from the Union.
2. Where the goods are presented to the competent authorities of the United Kingdom, in respect of Gibraltar, for the purposes of paragraph 1, those authorities shall issue a T1GI or T2GI document, which shall be submitted to a designated customs post which will act as customs office of destination. Where goods in Gibraltar are presented to the competent authorities of the United Kingdom, in respect of Gibraltar, with a view to be moved to the Union, the NCTS shall be used applying the code T1GI or T2GI as the case may be (re-export from a customs warehouse or after inward processing or temporary admission). The transit data of the goods shall be declared in the NCTS and the goods moved following the transit process to the designated customs post acting as office of destination.
3. The procedure of Article 5 shall apply mutatis mutandis. Where the customs office of departure in Gibraltar has not received the information required to prove that the goods have arrived in a designated customs post, the United Kingdom, in respect of Gibraltar, shall collect, in the case of code T2GI, the relevant VAT and excise duties applicable in the Member State of the designated customs post and shall transfer the taxes levied to the competent authorities of that Member State. However, in the event that the competent authorities of the United Kingdom, in respect of Gibraltar, can provide conclusive evidence that the goods under transit have ultimately remained in Gibraltar, transaction tax and, where applicable, Gibraltar excise duties shall be levied instead. In the case of T1GI, the customs office of departure shall inform the designated customs post acting as office of destination in the Union, which shall establish the customs duties, VAT and excise duties, where applicable.
4. Administrative arrangements between the competent authorities within the Union and the competent authorities of the United Kingdom, in respect of Gibraltar, shall set out the practical modalities for the implementation of paragraph
3.
5. Ship supplies may leave the territory of Gibraltar via the port or airport solely in accordance with the Union customs and indirect taxation provisions applicable for comparable transactions in the Union. Paragraph 1 applies with the exception of the presentation of the goods at a designated customs post. Appendix 1
DESIGNATED CUSTOMS POSTS
1. This Appendix includes the list of customs posts designated by the Union for the purposes of this Agreement ("designated customs posts"), of which there shall be no fewer than three and which shall be located in the Kingdom of Spain, as follows:
(a) La Línea de la Concepción;
(b) Algeciras; and
(c) Sagunto
2. However, a subsidiary designated customs post shall be designated in the Portuguese Republic to be accessible for the purposes of this Agreement and to function exclusively in the event that none of the designated customs posts in the Kingdom of Spain are accessible for over 24 hours because of unforeseeable circumstances or for reasons of force majeure. In such case, the European Commission shall communicate without delay to the Portuguese Republic the need to activate the functions of the subsidiary designated customs posts that shall apply the business continuity procedures under the Union customs provisions. Appendix 2
Where the goods would be eligible to preferential tariff treatment set out in the agreement below, the respective tariff quotas and tariffs and, as the case may be, procedures of verification and administrative cooperation shall be applied:
Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part1.
________________
ELI: http://data.europa.eu/eli/agree_internation/2021/689(1)/oj.

Official text Annex 21 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 22

Practical modalities for Article 265 — joint visits and real-time access

What it is

Joint visits by the EU's authorities to the port and airport where a risk to the internal market is identified, with the practicalities agreed with Spain; 'a continued real-time online access' to every ship and aircraft movement, notice, customs document and the number and character of every crew and passenger check; a suspension of commercial goods through the port if Gibraltar does not make itself available; data usable only to exercise rights under the agreement.

The exact words

PRACTICAL MODALITIES
FOR THE APPLICATION OF ARTICLE 265 OF THE AGREEMENT
ARTICLE 1
Joint visits to Gibraltar
1.    The competent authorities within the Union shall submit a notification to the competent authorities of the United Kingdom, in respect of Gibraltar, for the purpose of carrying out a joint visit by representatives of the competent authorities within the Union and of the competent authorities of the United Kingdom, in respect of Gibraltar, to inspect the relevant aircraft, ships, infrastructures and facilities in Gibraltar where a risk to the Union's internal market for goods has been identified.
2.    The competent authorities of the United Kingdom, in respect of Gibraltar, shall make themselves available so that the visit can be carried out jointly with the competent authorities within the Union.
3.    The practical modalities for the visits carried out in accordance with this Article shall be laid down in administrative arrangements between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain.
ARTICLE 2
Actions and measures
1.    Without prejudice to Articles 260 to 264 of this Agreement, the actions and measures that can be undertaken during the joint visits shall include the following:
(a)   verification of the online information, including customs documents, to be provided in real time by the competent authorities of the United Kingdom, in respect of Gibraltar, regarding ships and aircraft entering and exiting Gibraltar port and airport, in particular for risk assessment purposes;
(b)   inspections of ships and aircraft at Gibraltar port or airport, to verify that goods are not loaded or unloaded from these ships and aircraft otherwise than in accordance with Title II of Part Three of this Agreement;
(c)   selective controls of goods carried in ships and aircraft at Gibraltar port or airport based on a risk assessment;
(d)   random and risk-based inspection of goods brought by passengers of ships and aircraft, to verify that these passengers do not carry prohibited goods, or goods in quantities which exceed those permitted on the basis of this Agreement without prejudice to Annex 23; and
(e)   inspection measures as foreseen in Article 3(6) of Annex 21.
The competent authorities of the United Kingdom, in respect of Gibraltar, shall carry out the actions and measures expeditiously.
2.    Without prejudice to Articles 260 to 264 of this Agreement, the competent authorities within the Union shall have a continued real-time online access to the following information:
(a)   time schedule of all incoming and outgoing ships and aircraft at Gibraltar port and airport;
(b)   arrival and leaving notices of all ships, boats and aircraft;
(c)   any available customs documents with regard to the ships and aircraft referred to in point (a); and
(d)   number and characteristics of all previous checks carried out by the competent authorities of the United Kingdom, in respect of Gibraltar, on crew and passengers of all ships and aircraft referred to in point (a) entering or exiting Gibraltar port and airport.
ARTICLE 3
Enforcement and follow-up of joint visits
1.    Without prejudice to Article 252 of this Agreement, if the competent authorities of the United Kingdom, in respect of Gibraltar, fail to comply with their obligations under Article 1(2) of this Annex, the movement of commercial goods into or from the port, and where allowed, in the airport in Gibraltar shall be suspended after notification by the competent authorities within the Union to the European Commission. Any such suspension shall end at the point the competent authorities of the United Kingdom, in respect of Gibraltar, comply with their obligations under Article 1(2) of this Annex.
2.    The competent authorities of the United Kingdom, in respect of Gibraltar, shall inform the competent authorities within the Union of the measures and sanctions taken following the findings of a joint visit.
ARTICLE 4
Data protection
The competent authorities within the Union may use information as referred to in this Annex only for the purpose of exercising their rights under the Agreement. The Union shall ensure that the competent authorities within the Union do not disclose information other than to the institutions, bodies, offices and agencies of the Union, unless they have been so authorised by the competent authorities of the United Kingdom, in respect of Gibraltar. The competent authorities of the United Kingdom, in respect of Gibraltar, may not decline to authorise such disclosure except for duly justified reasons.
ARTICLE 5
Information from designated customs posts
The competent authorities of the United Kingdom, in respect of Gibraltar, shall be entitled to request written information on how trade destined for Gibraltar is being administered. Such information shall be provided by the designated customs post as soon as possible.
________________

Official text Annex 22 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 23

Provisions on goods, pets and cash carried by travellers in accordance with Article 247(3) and Article 267 of the Agreement

What it is

What a traveller may carry across the frontier without paying: the allowance by value (which depends on how the traveller crosses and on age), the tobacco and alcohol quantities, pets and cash.

The exact words

PROVISIONS ON GOODS, PETS AND CASH CARRIED BY TRAVELLERS IN ACCORDANCE WITH ARTICLE 247(3) AND ARTICLE 267 OF THE
AGREEMENT
SECTION 1
CASH CONTROL
ARTICLE 1
1.     For the purposes of this Annex, the following definitions apply:
(a)    "bearer-negotiable instruments" means instruments other than currency which entitle their holders to claim a financial amount upon presentation of the instruments without having to prove their identity or entitlement to that amount. Those instruments are:
(i)    traveller's cheques; and
(ii)   cheques, promissory notes or money orders that are either in bearer form, signed but with the payee's name omitted, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title thereto passes upon delivery;
(b)   "cash" means currency, bearer negotiable instruments, commodities used as highly liquid stores of value and pre-paid cards, as per Regulation (EU) 2018/1672 of the European Parliament and the Council1 and Commission Implementing Regulation (EU) 2021/7762;
(c)   "commodity used as a highly-liquid store of value" means a good, as listed in point 1 of Annex I of Regulation (EU) 2018/1672, that presents a high ratio between its value and its volume and that can easily be converted into currency through accessible trading markets while incurring only modest transaction costs;
(d)   "competent authorities" means the customs authorities of the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain – depending on the destination; and
(e)   "currency" means banknotes and coins that are in circulation as a medium of exchange or that have been in circulation as a medium of exchange and can still be exchanged through financial institutions or central banks for banknotes and coins that are in circulation as a medium of exchange.
2.    Article 19 of this Agreement shall apply.
of 23 October 2018 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005 (OJ EU L 284, 12.11.2018, p. 6,
ELI: http://data.europa.eu/eli/reg/2018/1672/oj). establishing templates for certain forms as well as technical rules for the effective exchange of information under Regulation (EU) 2018/1672 of the European Parliament and of the Council on controls on cash entering or leaving the Union (OJ EU L 167, 12.5.2021, p. 6,
ELI: http://data.europa.eu/eli/reg_impl/2021/776/oj).
ARTICLE 2
1.    Carriers who carry cash of a value of EUR 10 000 or more shall declare that cash to the competent authorities in the airport as a general rule when entering or leaving Gibraltar and make it available to them for control. The obligation to declare cash shall not be deemed to be fulfilled if the information provided is incorrect or incomplete or if the cash is not made available for control.
2.    The declaration referred to in paragraph 1 shall provide details about the following:
(a)   the carrier, including full name, contact details, including address, date and place of birth, nationality and identification document number;
(b)   the owner of the cash, including the full name, contact details, including address, date and place of birth, nationality and identification document number, where the owner is a natural person, or the full name, contact details, including address, registration number and, where available, VAT identification number, where the owner is a legal person;
(c)   where available, the intended recipient of the cash, including the full name, contact details, including address, date and place of birth, nationality and identification document number, where the intended recipient is a natural person, or the full name, contact details, including address, registration number and, where available, VAT identification number, where the intended recipient is a legal person;
(d)   the nature and the amount or value of the cash;
(e)   the economic provenance of the cash;
(f)   the intended use of the cash;
(g)   the transport route; and
(h)   the means of transport.
3.    The details listed in paragraph 2 shall be provided in writing or electronically, using the declaration form referred to in Appendix 1 to this Annex. An endorsed copy of the declaration shall be delivered to the declarant upon request.
ARTICLE 3
1.    In order to verify compliance with the obligation to declare accompanied cash laid down in Article 2, the competent authorities shall have the power to carry out controls on natural persons, their luggage and their means of transport, in accordance with the conditions established in this Agreement and laid down in domestic law. These controls shall be carried out on the premises of Gibraltar airport as a general rule, including as regards passengers arriving or leaving via Gibraltar port.
2.    If the obligation to declare accompanied cash under Article 2 has not been fulfilled, the competent authorities shall compose, in writing or in an electronic form, an ex officio declaration which shall contain to the extent possible the details listed in Article 2(2).
3.    For the purposes of Article 4, the competent authorities shall also exercise the powers conferred on them under this Article.
ARTICLE 4
Where the competent authorities detect a carrier with an amount of cash below the threshold referred to in Article 2 and that there are indications that the cash is related to criminal activity, they shall record that information and the details listed in Article 2(2).
ARTICLE 5
1.    The competent authorities may temporarily detain cash by means of an administrative decision in accordance with the conditions laid down in this Agreement and the domestic law where:
(a)   the obligation to declare accompanied cash under Article 2 of this Annex has not been fulfilled; or
(b)   there are indications that the cash, irrespective of the amount, is related to criminal activity.
2.    The administrative decision referred to in paragraph 1 shall be subject to an effective remedy in accordance with procedures provided for in domestic law. The competent authorities shall notify a statement of reasons for the administrative decision to:
(a)   the person required to make the declaration in accordance with Article 2; or
(b)   the person required to provide the information in accordance with Article 4.
3.    The period of temporary detention shall be strictly limited under domestic law to the time required for the competent authorities to determine whether the circumstances of the case warrant further detention. The period of temporary detention shall not exceed 30 days. After the competent authorities carry out a thorough assessment of the necessity and proportionality of a further temporary detention, they may decide to extend the period of temporary detention to a maximum of 90 days. Where no determination is made regarding further detention of the cash within that period or if a determination is made that the circumstances of the case do not warrant further detention, the cash shall be immediately released to:
(a)   the person from whom the cash was temporarily detained in the situations referred to in Article 2; or
(b)   the person from whom the cash was temporarily detained in the situations referred to in Article 4.
ARTICLE 6
The competent authority shall transmit the information obtained in the cash declarations and during their controls to the Financial Intelligence Unit ("FIU") competent for the United Kingdom, in respect of Gibraltar.
ARTICLE 7
The United Kingdom, in respect of Gibraltar, shall introduce penalties which shall apply in the event of failure to comply with the obligation to declare accompanied cash laid down in Article 2. Such penalties shall be effective, proportionate and dissuasive.
SECTION 2
TRAVELLERS' ALLOWANCES
ARTICLE 8
The United Kingdom, in respect of Gibraltar, shall, on the basis of either monetary thresholds or quantitative limits which shall not exceed those provided for in this Annex, exempt from customs duties and indirect taxation goods imported in the personal luggage of travellers, provided that the imports are of a non-commercial character.
ARTICLE 9
For the purposes of the application of the exemptions, personal luggage shall be regarded as the whole of the luggage which a traveller is able to present to the customs authorities upon arrival, as well as luggage which they present later to the same authorities, subject to proof that such luggage was registered as accompanied luggage, at the time of their departure, with the company which has been responsible for conveying them. Fuel other than that referred to in Article 15 shall not be regarded as personal luggage.
ARTICLE 10
1.    For the purposes of the application of the exemptions and without prejudice to Articles 11 to 17, imports shall be regarded as being of a non-commercial character if they consist exclusively of goods for the personal or family use of travellers, or of goods intended as presents. The frequency with which the goods are imported by travellers, their nature or their quantity must not be such as to indicate that they are being imported for commercial reasons.
2.    Goods imported in the personal luggage of travellers exceeding the monetary thresholds or quantitative limits provided for in this Annex, but still considered non-commercial in accordance with paragraph 1 of this Article, shall be subject to the declarations, controls and checks established in Article 22(2).
ARTICLE 11
1.    The United Kingdom, in respect of Gibraltar, shall exempt from customs duties and indirect taxation imports of non-commercial goods in the case of air and sea travellers, other than those referred to in Articles 12, 13 and 15, the total value of which does not exceed the equivalent of EUR 430 per person.
The United Kingdom, in respect of Gibraltar, and the Union shall exempt from customs duties and indirect taxation imports of non-commercial goods in the case of travellers by land, other than those referred to in Articles 12, 13 and 15, the total value of which does not exceed the equivalent of EUR 300 per person.
2.    In the case of travellers under 15 years old, whatever their means of transport, the monetary thresholds referred to in paragraph 1 shall be EUR 175.
3.    For the purpose of applying the monetary thresholds, the value of an individual item may not be split up.
4.    The value of the personal luggage of a traveller, which is imported temporarily or is re-imported following its temporary export, and the value of medicinal products required to meet the personal needs of a traveller shall not be taken into consideration for the purpose of applying the exemptions referred to in paragraphs 1 and 2.
ARTICLE 12
1.    The United Kingdom, in respect of Gibraltar, shall exempt from customs duties and indirect taxation imports via air and sea of the following types of tobacco product:
(a)   200 cigarettes or 80 cigarettes in the case of crew members of a means of transport used for border crossing travel;
(b)   100 cigarillos;
(c)   50 cigars; and
(d)   250 g smoking tobacco.
2.    The Union and the United Kingdom, in respect of Gibraltar, shall exempt from customs duties and indirect taxation imports by land of the following types of tobacco product:
(a)   200 cigarettes or 80 cigarettes in the case of residents or frontier-zone workers;
(b)   100 cigarillos;
(c)   50 cigars; and
(d)   250 g smoking tobacco.
3.    Each amount specified in points (a) to (d) of paragraphs 1 and 2 shall represent, for the purposes of paragraph 4, 100 % of the total allowance for tobacco products. Cigarillos may not exceed a maximum weight of three grams each.
4.    In the case of any one traveller, the exemption may be applied to any combination of tobacco products, provided that the aggregate of the percentages used up from the individual allowances does not exceed 100 %.
ARTICLE 13
1.    The United Kingdom, in respect of Gibraltar, shall exempt from customs duties and indirect taxation alcohol and alcoholic beverages other than still wine and beer, subject to the following quantitative limits:
(a)   a total of one litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22 % vol., or of undenatured ethyl alcohol of 80 % vol. and over; and
(b)   a total of two litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22 % vol.
Each of the amounts specified in points (a) and (b) represent, for the purposes of paragraph 2, 100 % of the total allowance for alcohol and alcoholic beverages.
2.    In the case of any one traveller, the exemption may be applied to any combination of the types of alcohol and alcoholic beverage referred to in paragraph 1, provided that the aggregate of the percentages used up from the individual allowances does not exceed 100 %.
3.    The United Kingdom, in respect of Gibraltar, shall exempt from indirect taxation a total of four litres of still wine and 16 litres of beer.
ARTICLE 14
Exemptions under Article 12 or 13 shall not apply in the case of travellers under 17 years of age.
ARTICLE 15
The United Kingdom, in respect of Gibraltar, shall exempt from customs duties and indirect taxation, in the case of any one means of motor transport, the fuel contained in the standard tank and a quantity of fuel not exceeding 10 litres contained in a portable container.
ARTICLE 16
The value of goods referred to in Article 12, 13 or 15 shall not be taken into consideration for the purpose of applying the exemption provided for in Article 11.
ARTICLE 17
Goods brought by travellers of a non-commercial nature in accordance with Articles 8 to 16 moving between the Union and Gibraltar shall not be subject to the reimbursement of indirect taxes when leaving the territory of one and entering the territory of the other.
ARTICLE 18
At the end of the transitory period as laid down in Article 2 of Annex 24 or as determined in accordance with Article 248 and notwithstanding Article 247(5) of this Agreement:
(a)   the Union shall take the measures necessary to ensure that non-commercial goods in the luggage of travellers from Gibraltar via land or from Gibraltar airport or port are treated as transactions originating in the Kingdom of Spain as regards both harmonised excise duties and VAT provided that a system has been put in place in Gibraltar applying excise duties and transaction tax, including rates and exemptions as provided for in this Agreement;
(b)   the United Kingdom, in respect of Gibraltar, shall take the measures necessary to ensure that non-commercial goods in the luggage of travellers to Gibraltar via land or from an airport or port within the Union are treated as transactions originating in Gibraltar as regards both harmonised excise duties and transaction tax provided that a system has been put in place in Gibraltar applying excise duties and transaction tax, including rates and exemptions as provided for in this Agreement; and
(c)   where a distortion under point (b) of Article 248(5) has been established by the independent consultative body and the United Kingdom, in respect of Gibraltar, has not complied with its obligation under Article 248(5), the Parties may reintroduce allowances for non-commercial goods in the luggage of travellers. The Parties may not reintroduce such allowances where the Union has invoked the safeguard procedure under Article 249.
SECTION 3
FOOD, PLANTS, PLANT PRODUCTS AND PETS
ARTICLE 19
1.    With regard to the personal luggage and the pet animals which accompany travellers entering the port and airport in Gibraltar, the following provisions of Union law shall apply in the United Kingdom, in respect of Gibraltar:
(a)   Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health ("Animal Health Law")1 – Part VI (Articles 244 to 256);
(b)   Commission Delegated Regulation (EU) 2026/131 of 20 January 2026 supplementing Regulation (EU) 2016/429 of the European Parliament and of the Council, as regards animal health requirements for non-commercial movement of pet animals2;
(c) Commission Implementing Regulation (EU) 2026/636 of 20 March 2026 adopting lists of third countries or territories that comply with certain conditions for non-commercial movement of pet animals3;
(d)   Commission Implementing Regulation (EU) 2026/705 of 20 March 2026 establishing model identification documents and model declarations for non- commercial movements of pet animals4;
ELI: http://data.europa.eu/eli/reg_del/2026/131/oj.
ELI: http://data.europa.eu/eli/reg_impl/2026/636/oj.
ELI: http://data.europa.eu/eli/reg_impl/2026/705/oj.
(e)   Commission Implementing Regulation (EU) 2026/766 of 8 April 2026 amending and correcting Implementing Regulation (EU) 2021/620 as regards disease-free status from infestation with Echinococcus multilocularis and from infection with Bluetongue virus respectively, and repealing Implementing Regulation (EU) 2018/8781;
(f)   Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the application of food and feed law, rules on animal health and welfare, plant health and plant protection products, amending Regulations (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031 of the European Parliament and of the Council, Council Regulations (EC) No 1/2005 and (EC) No 1099/2009 and Council Directives 98/58/EC, 1999/74/EC, 2007/43/EC, 2008/119/EC and 2008/120/EC, and repealing Regulations (EC) No 854/2004 and (EC) No 882/2004 of the European Parliament and of the Council, Council Directives 89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC and Council Decision 92/438/EEC2;
(g) Articles 7, 8, 9, 11 and 12 of Commission Delegated Regulation (EU) 2019/2122 of 10 October 2019 supplementing Regulation (EU) 2017/625 of the European Parliament and of the Council as regards certain categories of animals and goods exempted from official controls at border control posts, specific controls on passengers' personal luggage and on small consignments of goods sent to natural persons which are not intended to be placed on the market and amending Commission Regulation (EU) No 142/20113;
(h)   Articles 164 and 165 of Commission Delegated Regulation (EU) 2020/692
ELI: http://data.europa.eu/eli/reg_impl/2026/766/oj.
ELI: http://data.europa.eu/eli/reg_del/2019/2122/oj. of 30 January 2020 supplementing Regulation (EU) 2016/429 of the European Parliament and of the Council as regards rules for entry into the Union, and the movement and handling after entry of consignments of certain animals, germinal products and products of animal origin1;
(i)   Article 3(s) of Commission Implementing Regulation (EU) 2021/404 of 24 March 2021 laying down the lists of third countries, territories or zones thereof from which the entry into the Union of animals, germinal products and products of animal origin is permitted in accordance with Regulation (EU) 2016/429 of the European Parliament and of the Council2;
(j)   Article 45 and Articles 71 to 77 of Regulation (EU) 2016/2031 of the European Parliament of the Council of 26 October 2016 on protective measures against pests of plants, amending Regulations (EU) No 228/2013, (EU) No 652/2014 and (EU) No 1143/2014 of the European Parliament and of the Council and repealing Council Directives 69/464/EEC, 74/647/EEC, 93/85/EEC, 98/57/EC, 2000/29/EC, 2006/91/EC and 2007/33/EC3; and
(k)   Commission Implementing Regulation (EU) 2020/178 of 31 January 2020 on the presentation of information to passengers arriving from third countries and to clients of postal services and of certain professional operators concerning the prohibitions as regards the introduction of plants, plant products and other objects into the Union territory in accordance with Regulation (EU) 2016/2031 of the European Parliament and of the Council4.
2.    Procedures and controls established in the legislation listed in paragraph 1
ELI: http://data.europa.eu/eli/reg_del/2020/692/oj.
ELI: http://data.europa.eu/eli/reg_impl/2021/404/oj.
ELI: http://data.europa.eu/eli/reg/2016/2031/oj.
ELI: http://data.europa.eu/eli/reg_impl/2020/178/oj. shall not apply to personal luggage and the pet animals brought by travellers moving between the Union and Gibraltar through the land border.
3.   Article 19 of this Agreement shall apply.
SECTION 4
FINAL COMMON PROVISIONS
ARTICLE 20
1.    Products brought into the Union by travellers via land immediately after entering through Gibraltar port or airport are exempted from the procedures applicable to goods, pets and cash established in this Annex.
2.    For the purposes of the application of paragraph 1, the Parties shall ensure that goods in the luggage of passengers coming through Gibraltar port are transferred immediately to Gibraltar airport, as a general rule, for the purpose of undergoing the necessary checks, together and under the same conditions as the passengers themselves as foreseen in Article 29(3) of this Agreement.
ARTICLE 21
The relevant current and future Union legislation concerning the following shall apply in relation to goods of this Annex entering and leaving Gibraltar as specified by the Specialised Committee on Economy and Trade:
(a)   prohibitions and restrictions, including notably the rules in relation to arms, dual use, cultural goods and the CITES; and
(b)   the obligation to impose sanctions.
ARTICLE 22
1.    Administrative arrangements shall be established between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain to exchange information on declarations and information obtained under this Annex and in relation to the application of procedures, controls and checks on goods, cash and pets carried by passengers entering Gibraltar or the Union via land, as well as in relation to the Union legislation referred to in Article 21.
2.    The competent authorities within the Union shall establish a counter, serving as a branch office of a designated customs post, in Gibraltar airport for the sole purpose of declarations, controls and checks:
(a)   concerning goods brought by travellers from outside the customs union into Gibraltar or for goods to be brought by travellers into the Union from Gibraltar via land, sea or air; and
(b)   concerning cash to be entered into the Union via land, sea or air.
3.    Without prejudice to paragraph 1, controls and checks may be implemented by the competent authorities of the United Kingdom, in respect of Gibraltar, on those goods carried by travellers between the Union and Gibraltar at any moment and at any point on their respective customs territory, including the land border, when considered necessary. Appendix 1
CASH DECLARATION FORM1
establishing templates for certain forms as well as technical rules for the effective exchange of information under Regulation (EU) 2018/1672 of the European Parliament and of the Council on controls on cash entering or leaving the Union (OJ EU L 167, 12.5.2021, p. 6,
ELI: http://data.europa.eu/eli/reg_impl/2021/776/oj). ________________

Official text Annex 23 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 24

Indirect taxation in Gibraltar — the transaction tax, excise and the tobacco price differential

What it is

The fiscal core: the transaction tax and its floor (not less than the lowest standard VAT rate in any EU country — 15%, 16%, 17%), the 0% and 5% bands, excise at EU minimums moving into a band set by Spain's rates, the three-year fuel holiday and the supply-risk valve, the tobacco price differential of €0,80 or 15% a packet, whichever gives the lower difference, and the independent consultative body.

The exact words

INDIRECT TAXATION IN GIBRALTAR IN APPLICATION OF ARTICLE 247(3) AND ARTICLE 248 OF THE
AGREEMENT
SECTION 1
GENERAL PROVISIONS
ARTICLE 1
Scope and chargeability of the transaction tax and of the excise duty
1.    The transaction tax, and excise duty, where applicable, shall be charged and collected by the competent authorities of the United Kingdom, in respect of Gibraltar:
(a)   where the goods which were in free circulation in the Union are moved to Gibraltar, upon presentation of the goods to the competent authorities of the United Kingdom, in respect of Gibraltar, transported under the special transit system for Gibraltar, in accordance with the procedure provided for in Annex 19;
(b)   where the goods are imported from countries and territories outside the customs union into Gibraltar, upon presentation of the goods to the competent authorities of the United Kingdom, in respect of Gibraltar, transported under the special transit system for Gibraltar in accordance with the procedure provided for in Annex 21;
(c)   where, within the special fiscal or customs procedures established in Annexes 19 and 21, Union goods are put on the market in Gibraltar or a customs debt has arisen for non-Union goods;
(d)   when goods produced in Gibraltar leave the production site;
(e)   when goods are found to have irregularly entered Gibraltar; or
(f)   when goods are brought into Gibraltar by travellers in excess of the quantitative thresholds provided for in Annex 23 but are still not considered as of commercial nature upon declaration or completion of checks.
2.    For the purposes of point (d) of paragraph 1, goods are considered to have left the production site:
(a)   when the goods are physically dispatched or transported out of the production facility by or on behalf of the producer, irrespective of the destination or purpose of such movement;
(b)   the moment when the right to dispose of goods as owner is transferred to another party, whether by sale, exchange or any other legal means, even if the goods remain at the production facility.
ARTICLE 2
Taxable amount and rate of the transaction tax
1.    The taxable amount for goods imported into Gibraltar shall be determined with reference to the value for customs purposes. It shall include, insofar as these elements were not already included in the customs value:
(a)   taxes, duties, levies and other charges, including excise duties, due by reason of importation, excluding the transaction tax to be levied; and
(b)   incidental expenses, such as commission, packing, transport and insurance costs.
2.    The taxable amount for goods produced in Gibraltar shall be the open market value at the time the goods leave the production site.
"Open market value" shall mean the full amount that, in order to obtain the goods in question at that time, a customer at the same marketing stage would have to pay, under conditions of fair competition, to a supplier at arm's length in Gibraltar.
Where no comparable supply of goods can be ascertained, "open market value" shall mean an amount that is not less than the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time the goods leave the production site.
3.    The rate of the transaction tax shall be set as follows:
(a)   the standard rate shall be set at not less than the lowest standard VAT rate applied by a Member State, which at the time of signature of this Agreement is 17 %.
By derogation from the foregoing, the United Kingdom, in respect of Gibraltar, may gradually increase its standard rate over a period of three years to reach the lowest standard VAT rate applied by a Member State, which at the time of signature of this Agreement is 17 %, in accordance with the table below following the entry into force of this Agreement.
Year 1           Year 2                          Year 3 15 %          16 %        17 % (or such rate as may be the lowest applied by any Member State at that time) In the context of its ongoing assessment under point (a) of Article 248(5), the independent consultative body may, in order to avoid significant actual distortions in Gibraltar or the contiguous frontier zone, recommend, at any time during or after the three-year period referred to in the second subparagraph of this point, that a higher or lower standard rate should apply to a selection of goods or categories of goods. In such cases:
(i)   the higher rate that may be proposed would be such rate as the independent consultative body may consider appropriate to eliminate the distortions linked to the differences in rates of the transaction tax charged on those goods or categories of goods by the United Kingdom, in respect of Gibraltar, compared to the rates of VAT charged by the Kingdom of Spain on the same goods or category of goods;
(ii)   the lower rate that may be proposed by the independent consultative body would never be lower than two percentage points below the lowest standard rate of
VAT applied by any Member State.
After the three-year period, if the recommendations to apply rates different (higher or lower) from the standard rate to a selection of goods or categories of goods are insufficient to avoid significant actual distortions in Gibraltar or the contiguous frontier zone linked to the differences in rates of the transaction tax charged by the United Kingdom, in respect of Gibraltar, compared to the rates of VAT charged by the Kingdom of Spain, the independent consultative body may recommend, in the context of its annual assessment under point (b) of Article 248(5), that the standard rate is adjusted upwards or downwards for all goods subject to that rate.
(b)    the reduced rate applicable to goods determined in accordance with paragraph 5 shall be not less than 5 %.
Any adjustment of the reduced rate by the United Kingdom, in respect of Gibraltar, following a recommendation of the independent consultative body referred to in Article 248(5) may concern either all goods or a specific good or a category of goods, and may entail changing a good or category of goods from a reduced rate to a standard rate or a super reduced rate.
4.    The United Kingdom, in respect of Gibraltar, may apply a super reduced rate of less than 5 % to the goods listed in Article 2 of Appendix 1.
Any adjustment of the super reduced rate by the United Kingdom, in respect of Gibraltar, following a recommendation of the independent consultative body referred to in Article 248(5) may concern either all goods or a specific good or a category of goods, and may entail changing a good or category of goods from a super reduced rate to a reduced or standard rate.
5.    The list of goods to which a reduced or super reduced tax rate applies as well as the actual rate to be applied is included in Appendix 1 to this Annex. The list of goods to which a reduced or super reduced rate applies shall only include goods to which Member States may, in line with Union legislation concerning VAT, apply a reduced or super reduced rate.
6.    If the United Kingdom, in respect of Gibraltar, modifies the list of goods referred to in paragraph 5, it shall only do so in line with Union legislation concerning VAT and shall notify the Union prior to the modifications taking effect.
ARTICLE 3
Person liable to pay the transaction tax and the Gibraltar excise duty
1.    The person who declares the goods or on whose behalf they are declared for entry into Gibraltar and, in the case of irregular entry, any other person involved in the irregular entry of the goods, shall be liable to pay the transaction tax and the Gibraltar excise duty, where applicable.
2.    The person producing the goods in Gibraltar shall be liable to pay the transaction tax and, where applicable, the Gibraltar excise duty. In the case of an irregular production, any person involved in the production shall be liable to pay Gibraltar excise duty.
3.    Where several persons are liable for payment of the Gibraltar excise duty they shall be jointly and severally liable for such debt.
ARTICLE 4
Exemptions
1.    Goods shall be exempt from the transaction tax where, had such goods been imported, supplied or acquired in the Union, they would have benefited from a mandatory exemption from VAT. Goods shall be exempt from excise duty in cases where, had such goods been released for consumption in the Union, they would have benefited from a mandatory exemption from harmonised excise duty.
Where the United Kingdom, in respect of Gibraltar, seeks to avail itself of a discretionary exemption from VAT or harmonised excise duty as regards any goods, it shall first notify the Specialised Committee on Economy and Trade, which shall assess whether the exemption may be implemented. The Specialised Committee on Economy and Trade shall approve or reject the implementation of such exemptions on the basis of objective evidence and reasons.
2.    In addition, liquefied natural gas imported and used for the production of electricity as well as electricity produced in Gibraltar shall be exempted from transaction tax and excise duty.
ARTICLE 5
Refund of the transaction tax and excise duty where goods are exported from Gibraltar
The United Kingdom, in respect of Gibraltar, shall refund the transaction tax and excise duty, where applicable, charged on a good upon its export to the Union provided the exporter can prove that VAT or, where applicable, VAT and excise duty have been paid in the Union.
The United Kingdom, in respect of Gibraltar, shall also refund the transaction tax and excise duty, where applicable, where goods are exported to a country outside the customs union via a designated customs post. The designated customs post shall notify the competent authorities of the United Kingdom, in respect of Gibraltar, thereof.
Goods consumed in Gibraltar shall not be eligible for a refund of the transaction tax and excise duties, where applicable.
SECTION 2
EXCISE DUTY
ARTICLE 6
Scope and chargeability of excise duties
1.    Excise duties in Gibraltar shall be applied consistently with applicable Union excise legislation at any given time.
Any new Union excise duties shall also apply in Gibraltar unless the independent consultative body recommends, in accordance with Article 248(5) of this Agreement, a temporary suspension of up to one year.
2.    Goods subject to excise duties in the Union, their taxable basis and duty minima, are laid down in Appendix 2. The levels of excise duties shall apply as follows:
(a)   Union minimum excise rates shall apply at the entry into force of this Agreement;
(b)   target excise rates not diverging by more than six percentage points from or being equivalent to 94 % of the excise rates applied in the Kingdom of Spain shall apply within three years of the entry into force of this Agreement.
3.    Point (a) of paragraph 2 shall not apply to the fuel goods referred to in table A of Section 2(3) of Appendix 2 to this Annex.
4.    By derogation from paragraph 2, the Specialised Committee on Economy and Trade, upon the recommendation of the independent consultative body referred to in Article 248(5), in cases where the supply of fuel for vehicles in petrol stations in Gibraltar is at risk, may allow the United Kingdom, in respect of Gibraltar, to apply excise duties below the Union minimum excise duties.
5.    By derogation from paragraphs 1 and 2, manufactured tobacco products shall be subject to the provisions laid down in Section 3 of Appendix 2 to this Annex.
6.    Without prejudice to paragraphs 3, 4 and 5, as from three years after the entry into force of this Agreement, and in the context of its ongoing assessment under point (a) of Article 248(5), the independent consultative body may, in order to avoid significant actual distortions in Gibraltar or the contiguous frontier zone, recommend that higher or lower excise rates than those referred to in point (b) of paragraph 2 should apply. In those cases:
(a)   the higher rate that may be proposed would be such rate as the independent consultative body may consider appropriate to eliminate the distortions linked to the differences in levels of the excise duty charged on those goods or category of goods by the United Kingdom, in respect of Gibraltar, compared to the rates of excise duty charged by the Kingdom of Spain on the same goods or category of goods; and
(b)   the lower rate that may be proposed by the independent consultative body would never be lower than the Union minimum excise rates.
ARTICLE 7
Registration of excise duty operators
Any person responsible for the entry, production, holding, storage, movement, or exit of excise goods for commercial purposes in Gibraltar shall:
(a)   be registered by the competent authorities of the United Kingdom, in respect of Gibraltar;
(b)   keep accounts of stock and movements of excise goods and periodically submit them to the competent authorities of the United Kingdom, in respect of Gibraltar; and
(c)   consent to all monitoring and stock checks.
ARTICLE 8
Refund of excise duty in the event of total destruction or irretrievable loss
The United Kingdom, in respect of Gibraltar, may refund excise duties of excise goods when there is a total destruction or irretrievable loss, total or partial, of these goods as a result of unforeseeable circumstances or force majeure, or as a consequence of an authorisation to destroy the goods by the competent authorities.
SECTION 3
OTHER PROVISIONS
ARTICLE 9
Exceptional circumstances
1.    In response to exceptional circumstances and subject to certain conditions laid down in this Article, the United Kingdom, in respect of Gibraltar, may take one of the following measures:
(a)   apply a temporary reduced rate of the transaction tax to specific goods deemed essential for addressing the exceptional circumstances; or
(b)   temporarily exempt from the transaction tax and excise duties, where applicable, specific goods deemed essential for addressing the exceptional circumstances.
2.    The specific goods eligible for a temporary reduced rate or temporary exemption, along with the duration of this measure, shall be subject to approval within a maximum of one week of their notification by the Specialised Committee on Economy and Trade taking into account the nature of the exceptional circumstances and the need for rapid response.
3.    It shall be ensured that such temporary measures have no negative impact on the Union's internal market in the form of fiscal fraud risks nor any distortion of competition.
ARTICLE 10
Statistical information
The United Kingdom, in respect of Gibraltar, shall compile and provide to the Specialised Committee on Economy and Trade statistics on the transaction tax and excise duty paid in Gibraltar on a quarterly basis. Appendix 1
INDIRECT TAXATION IN GIBRALTAR: LIST OF GOODS
ELIGIBLE FOR REDUCED TRANSACTION TAX RATES
ARTICLE 1
Gibraltar shall apply a reduced rate of transaction tax of 5 % to goods falling within the following product categories:
–     goods of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings; and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers;
–     live equines;
–     live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage;
–     children's clothing and footwear; children's car seats;
–     bicycles, including electric bicycles; –     works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C of Council Directive 2006/112/EC1; and
–     tools and other equipment of a kind normally intended for use in rescue or first aid services when supplied to public bodies or non-profit-making organisations active in civil or community protection.
ARTICLE 2
Gibraltar shall apply a super-reduced rate of transaction tax of 0 % to goods falling within the following product categories:
–     foodstuffs, including beverages but excluding alcoholic beverages, for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs;
–     supply of water;
–     pharmaceutical products used for medical and veterinary purposes, including products used for contraception and female sanitary protection, and absorbent hygiene products;
–     medical equipment, appliances, devices, items, aids and protective gear, including health protection masks, normally intended for use in health care or for the use of the disabled, goods essential to compensate and overcome disability;
system of value added tax (OJ EC L 347, 11.12.2006, p. 1,
ELI: http://data.europa.eu/eli/dir/2006/112/oj). –   supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically, or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music; production of publications of non-profit-making organisations; and
–   supply of solar panels to be installed on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest. Appendix 2
INDIRECT TAXATION IN GIBRALTAR:
GOODS SUBJECT TO EXCISE DUTY AND MINIMUM UNION DUTY
RATES
UPON ENTRY INTO FORCE OF THIS AGREEMENT
SECTION 1
ETHYL ALCOHOL AND ALCOHOLIC BEVERAGES
Ethyl alcohol and alcoholic beverages shall be subject to excise duty. Ethyl alcohol and alcoholic beverages are:
(a)    beer, which covers any product falling within CN code 2203 or any product containing a mixture of beer with non-alcoholic drinks falling within CN code 2206, in either case with an actual alcoholic strength by volume exceeding 0,5 % vol.;
(b)    still wine, which covers all products falling within CN codes 2204 and 2205, except sparkling wine as defined in point (c), having an actual alcoholic strength by volume exceeding 1,2 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the finished product is entirely of fermented origin, or having an actual alcoholic strength by volume exceeding 15 % vol. and not exceeding 18 % vol. provided they have been produced without any enrichment and that the alcohol contained in the finished product is entirely of fermented origin;
(c)   sparkling wine, which covers all products falling within CN codes 2204 10, 2204 21 06, 2204 21 07, 2204 21 08, 2204 21 09, 2204 29 10 and 2205 which are contained in bottles with "mushroom stoppers" held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more, and have an actual alcoholic strength by volume exceeding 1,2 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the finished product is entirely of fermented origin;
(d)   other still fermented beverages, without prejudice to point (f), which covers all products falling within CN codes 2204 and 2205, but not mentioned in points (b) and (c), and products falling within CN code 2206, except other sparkling fermented beverages as defined in point (e) and any product covered by point (a):
(i)    having an actual alcoholic strength by volume exceeding 1,2 % vol. but not exceeding 10 % vol.;
(ii)   having an actual alcoholic strength by volume exceeding 10 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the product is entirely of fermented origin;
(e)   other sparkling fermented beverages, without prejudice to point (f), which covers all products falling within CN codes 2206 00 31 and 2206 00 39 as well as products falling within CN codes 2204 10, 2204 21 06, 2204 21 07, 2204 21 08, 2204 21 09, 2204 29 10 and 2205 not mentioned in points (b) and (c), which:
(i)    are contained in bottles with "mushroom stoppers" held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more;
(ii)   have an actual alcoholic strength by volume exceeding 1,2 % vol., but not exceeding 13 % vol.;
(iii) have an actual alcoholic strength by volume exceeding 13 % vol., but not exceeding 15 % vol., provided that the alcohol contained in the product is entirely of fermented origin;
(f)   intermediate products, which covers all products of an actual alcoholic strength by volume exceeding 1,2 % vol., but not exceeding 22 % vol. and falling within CN codes 2204, 2205 and 2206 but not covered in points (a) to
(e); and
(g)   ethyl alcohol, which covers:
(i)    all products with an actual alcoholic strength by volume exceeding 1,2 % vol. which fall within CN code 2207 and 2208, even when those products form part of a product which falls within another chapter of the CN;
(ii)   products of CN codes 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22 % vol.; and
(iii) potable spirits containing products, whether in solution or not.
The minimum excise duty rates for ethyl alcohol and alcoholic beverages are:
(a)   for beer EUR 1,87 per hectolitre/degree of alcohol of finished product; in assessing the charge to duty on beer, the United Kingdom, in respect of Gibraltar, may ignore fractions of a degree of actual alcoholic strength by volume;
(b)   for wine EUR 0 per hectolitre of finished product;
(c)   for fermented beverages other than wine and beer EUR 0 per hectolitre of finished product;
(d)   for intermediate products EUR 45 per hectolitre of finished product; and
(e)   for ethyl alcohol EUR 550 per hectolitre of pure alcohol at 20 °C, calculated by reference to the number of hectolitres of pure alcohol.
SECTION 2
ELECTRICITY AND ENERGY PRODUCTS
1.    Energy products and electricity shall be subject to excise duty. Energy products and electricity are those:
(a)   falling within CN codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel;
(b)   falling within CN codes 2701, 2702 and 2704 to 2715;
(c)   falling within CN codes 2901 and 2902;
(d)   falling within CN code 2905 11 00, which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;
(e)   falling within CN code 3403;
(f)   falling within CN code 3811;
(g)   falling within CN code 3817;
(h)   falling within CN codes 3824 99 86, 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93, 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3826 00 10 and 3826 00 90 if these are intended for use as heating fuel or motor fuel; and
(i)   falling within CN code 2716.
2.   When intended for use, offered for sale or used as motor fuel or heating fuel, energy products other than those for which a level of taxation is specified in this Annex shall be taxed according to use, at the rate for the equivalent heating fuel or motor fuel.
In addition to the taxable products listed in paragraph 1, any product intended for use, offered for sale or used as motor fuel, or as an additive or extender in motor fuels, shall be taxed at the rate for the equivalent motor fuel. In addition to the taxable products listed in paragraph 1, any other hydrocarbon, except for peat, intended for use, offered for sale or used for heating purposes shall be taxed at the rate for the equivalent energy product.
3.   Categories of motor fuels and minimum levels of taxation are as follows:
Table A – Categories of motor fuels
Excise goods                    Quantity Leaded petrol                        in euro per 1 000 l CN codes 2710 12 31, 2710 12 51 and 2710 12 59 Unleaded petrol                      in euro per 1 000 l CN codes 2710 12 31, 2710 12 41, 2710 12 45 and 2710 12 49 Gas oil                              in euro per 1 000 l CN codes 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19 Kerosene                             in euro per 1 000 l CN codes 2710 19 21 and 2710 19 25
LPG                                  in euro per 1 000 kg CN codes 2711 12 11 to 2711 19 00 Natural gas                          in euro per gigajoule gross CN codes 2711 11 00 and 2711 calorific value 21 00 Table B – Minimum levels of taxation applicable to motor fuels used for the following industrial and commercial purposes:
(a)    agricultural, horticultural or piscicultural works, and in forestry;
(b)    stationary motors;
(c)    plant and machinery used in construction, civil engineering and public works; and
(d)    vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway.
Minimal Goods                             Quantity tax Gas oil                                           in euro per                21 1 000 l CN codes 2710 19 43 to 2710 19 48 and 2710 20 11 to 2710 20 19 Kerosene                                          in euro per                21 1 000 l CN codes 2710 19 21 and 2710 19 25
LPG                                               in euro per                41 1 000 kg CN codes 2711 12 11 to 2711 19 00 Natural gas                                       in euro per                0,3 gigajoule gross CN codes 2711 11 00 and 2711 21 00 calorific value Table C – Minimum levels of taxation applicable to heating fuels and electricity
Minimal tax Goods                    Quantity      Business        Non- use        business use Gas oil                             in euro per         21            21 CN codes 2710 19 43 to              1 000 l 2710 19 48 and 2710 20 11 to 2710 20 19 Heavy fuel oil                      in euro per         15            15 CN codes 2710 19 62 to              1 000 kg 2710 19 68 and 2710 20 31 to 2710 20 39 Kerosene                            in euro per          0             0 CN codes 2710 19 21 and             1 000 l 2710 19 25
LPG                                 in euro per          0             0 CN codes 2711 12 11 to              1 000 kg 2711 19 00 Natural gas                         in euro per        0,15           0,3 gigajoule CN codes 2711 11 00 and gross 2711 21 00 calorific value Coal and coke                       in euro per        0,15           0,3 gigajoule CN codes 2701, 2702 and 2704 gross calorific value Electricity                         in euro per         0,5           1,0 MWh CN code 2716
For energy products specified in the tables, with levels of taxation based on volumes, the volume is measured at a temperature of 15 °C.
4.   "Business use" means the use by a business entity, identified in accordance with paragraph 5, which independently carries out, in any place, the supply of goods and services, whatever the purpose or results of such economic activities.
The economic activities comprise all activities of producers, traders and persons supplying services including mining and agricultural activities and activities of the professions.
States, regional and local government authorities and other bodies governed by public law shall not be considered as business entities in respect of the activities or transactions in which they engage as public authorities. However, when they engage in such activities or transactions, they shall be considered as a business in respect of these activities or transactions where treatment as a non-business would lead to significant distortions of competition.
5.   The business entity cannot be considered as smaller than a part of an enterprise or a legal body that from an organisational point of view constitutes an independent business, that is to say an entity capable of functioning by its own means.
6.   Where mixed use takes place, taxation shall apply in proportion to each type of use, although where either the business or non-business use is insignificant, it may be treated as nil.
7.   The United Kingdom, in respect of Gibraltar, may limit the scope of the reduced level of taxation for business use.
SECTION 3
MANUFACTURED TOBACCO
1.   Manufactured tobacco shall be subject to excise duties. Manufactured tobacco are:
(a)   cigarettes;
(b)   cigars and cigarillos;
(c)   smoking tobacco:
(i)    fine-cut tobacco for the rolling of cigarettes; and
(ii)   other smoking tobacco.
2.   Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria of cigarettes, cigars, cigarillos and smoking tobacco shall be treated as cigarettes, cigars, cigarillos and smoking tobacco, respectively.
3.   Cigarettes shall be subject to an ad valorem excise duty calculated on the maximum retail selling price, including customs duties, and also to a specific excise duty (of between 7,5 % and 76,5 % of the total tax burden) calculated per unit of the product. The overall excise duty (specific duty and ad valorem duty excluding VAT) shall not be less than EUR 115 per 1 000 cigarettes. The price difference resulting from the applicable overall excise duty shall not exceed EUR 0,80 or 15 % per packet of cigarettes, whichever leads to the lower price differential.
The rate of the ad valorem excise duty and the amount of the specific excise duty must be the same for all cigarettes.
4.   The minimum excise duty for manufactured tobacco other than cigarettes shall be:
(a)   either an ad valorem duty calculated on the basis of the maximum retail selling price of each product;
(b)   a specific duty expressed as an amount per kilogram, or in the case of cigars and cigarillos, alternatively for a given number of items; or
(c)   a mixture of both, combining an ad valorem element and a specific element.
5.   The overall excise duty (specific duty and ad valorem duty excluding transaction tax), expressed as a percentage, as an amount per kilogram or for a given number of items, shall be at least equivalent to the rates or minimum amounts laid down for:
(a)   cigars or cigarillos: 5 % of the retail selling price inclusive of all taxes or EUR 12 per 1 000 items or per kilogram;
(b)   fine-cut smoking tobacco intended for the rolling of cigarettes: 50 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, or
EUR 60 per kilogram;
(c)   other smoking tobacco: 20 % of the retail selling price inclusive of all taxes, or EUR 22 per kilogram.
6.   For the purposes of paragraphs 3 and 5, the weighted average retail selling price of cigarettes and fine-cut smoking tobacco intended for the rolling of cigarettes shall be calculated by reference to the total value of all cigarettes and fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, based on the retail selling price including all taxes, divided by the total quantity of cigarettes and fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption. The weighted average retail selling price shall be determined by 1 March at the latest of each year on the basis of data relating to all such releases for consumption made in the preceding calendar year.
7.   The rates referred to in paragraphs 4 and 5 shall be effective for all products belonging to the group of manufactured tobacco concerned, without distinction within each group as to quality, presentation, origin of the products, the materials used, the characteristics of the firms involved or any other criterion.
8.   The competent authorities of the United Kingdom, in respect of Gibraltar, shall provide statistical data on the structure and rates of excise duty applied on manufactured tobacco. Article 6 of this Agreement does not apply.
_______________

Official text Annex 24 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 25

Aviation — Union law referred to in Article 273

What it is

The EU aviation law referred to in Article 273 — safety, the operating-ban list and passenger rights — applying to Gibraltar airport as defined by reference to the Article 274 joint venture.

The exact words

AVIATION
List of Union law referred to in Article 273 of the Agreement:
–    Council Regulation (EEC) No 95/93 of 18 January 1993 on common rules for the allocation of slots at Community airports (OJ EC L 14, 22.1.1993, p. 1,
ELI: http://data.europa.eu/eli/reg/1993/95/oj);
Amended by: Regulation (EC) No 793/2004 of the European Parliament and of the Council of 21 April 2004 (OJ EU L 138, 30.4.2004, p. 50,
ELI: http://data.europa.eu/eli/reg/2004/793/oj);
–    Council Directive 96/67/EC of 15 October 1996 on access to the ground handling market at Community airports (OJ EC L 272, 25.10.1996, p. 36,
ELI: http://data.europa.eu/eli/dir/1996/67/oj);
Amended by: Decision (EU) 2024/1254 of the European Parliament and of the Council (OJ EU L, 2024/1254, 30.4.2024,
ELI: http://data.europa.eu/eli/dec/2024/1254/oj);
–    Directive 2009/12/EC of the European Parliament and of the Council of 11 March 2009 on airport charges (OJ EU L 70, 14.3.2009, p. 11,
ELI: http://data.europa.eu/eli/dir/2009/12/oj);
Amended by: Decision (EU) 2024/1254 of the European Parliament and of the Council of 24 April 2024 (OJ EU L, 2024/1254, 30.4.2024,
ELI: http://data.europa.eu/eli/dec/2024/1254/oj); and
–    Regulation (EC) No 1107/2006 of the European Parliament and of the Council of 5 July 2006 concerning the right of disabled persons and persons with reduced mobility when travelling by air (OJ EU L 204, 26.7.2006, p. 1,
ELI: http://data.europa.eu/eli/reg/2006/1107/oj).
________________

Official text Annex 25 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 26

List of establishments referred to in Article 276 — the ambulance corridor

What it is

Seven health establishments, all in Spain — four in the Campo, three in Benalmádena, Málaga and Jerez — for the ambulance corridor in Article 276(2) and (3).

The exact words

LIST OF ESTABLISHMENTS
REFERRED TO IN ARTICLE 276 OF THE AGREEMENT
LIST OF HEALTH SERVICE PROVIDERS:
1.   "Cidat", La Línea de la Concepción;
2.   "Hospital Quirónsalud Campo de Gibraltar", Palmones;
3.   "Scanner Sur", Algeciras;
4.   "Hospital Universitario Punta de Europa", Algeciras;
5.   "Vithas Xanit International Hospital", Benalmádena;
6.   "Vithas Málaga Hospital", Málaga;
7.   "HLA Hospital Jerez Puerta del Sur", Jerez.
_______________

Official text Annex 26 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 27

Transport of goods by road

What it is

The full road-transport rules for journeys under Articles 276 and 277: the operator's licence (four tests, EUR 9 000 / GBP 8 000 for the first vehicle, a resident transport manager examined at home), the driver CPC (280 or 140 hours, 35 hours every five years), driving hours (nine a day, 45-minute breaks), tachographs above 3,5 tonnes and — from 1 July 2026 — above 2,5 tonnes, weights and dimensions, the public register linked to ERRU, GBZ cards with keys from the Commission, and enforcement either side may apply for a breach committed on the other's roads.

The exact words

TRANSPORT OF GOODS BY ROAD
PART A
REQUIREMENTS FOR ROAD HAULAGE OPERATORS:
ADMISSION TO, AND THE PURSUIT OF,
THE OCCUPATION OF ROAD HAULAGE OPERATOR
ARTICLE 1
Scope
This Part governs admission to, and the pursuit of, the occupation of road haulage operator and shall apply to all road haulage operators of a Party engaged in the transport of goods within the scope of Articles 276 and 277 of this Agreement.
ARTICLE 2
Definitions
For the purposes of this Part, the following definitions apply:
(a)   "authorisation to pursue the occupation of road haulage operator" means an administrative decision which authorises a natural or legal person who fulfils the conditions laid down in this Part to pursue the occupation of road haulage operator;
(b)   "competent authority" means a national, regional or local authority in a Party which, for the purpose of authorising the pursuit of the occupation of road haulage operator, verifies whether a natural or legal person fulfils the conditions laid down in this Part, and which is empowered to grant, suspend or withdraw an authorisation to pursue the occupation of road haulage operator; and
(c)   "normal residence" means the place where a person usually lives, that is for at least 185 days in each calendar year, because of personal ties which show close links between that person and the place where that person is living.
ARTICLE 3
Requirements for engagement in the occupation of road haulage operator
Natural or legal persons engaged in the occupation of road haulage operator shall:
(a)   have an effective and stable establishment in a Party as laid down in Article 5 of this Part;
(b)   be of good repute as laid down in Article 6 of this Part;
(c)   have appropriate financial standing as laid down in Article 7 of this Part; and
(d)   have the requisite professional competence as laid down in Article 8 of this Part.
ARTICLE 4
Transport manager
1.     A road haulage operator shall designate at least one natural person to be the transport manager, who effectively and continuously manages its transport activities and fulfils the requirements set out in points (b) and (d) of Article 3 and who:
(a)    has a genuine link to the road haulage operator, such as being an employee, director, owner or shareholder or administering it, or is that person; and
b)    is resident in the Party in the territory of which the road haulage operator is established.
2.     If a natural or legal person does not fulfil the requirement of professional competence, the competent authority may authorise the natural or legal person to engage in the occupation of road haulage operator without designating a transport manager in accordance with paragraph 1, provided that:
(a)    the natural or legal person designates a natural person residing in the Party of establishment of the road haulage operator who fulfils the requirements laid down in points (b) and (d) of Article 3 and who is entitled under contract to carry out duties as transport manager on behalf of the undertaking;
(b)    the contract linking the natural or legal person with the person referred to in point (a) specifies the tasks to be performed on an effective and continuous basis by that person and indicates that person's responsibilities as transport manager. The tasks to be specified shall comprise, in particular, those relating to vehicle maintenance management, verification of transport contracts and documents, basic accounting, the assignment of loads or services to drivers and vehicles, and the verification of safety procedures;
(c)   in his or her capacity as transport manager, the person referred to in point (a) may manage the transport activities of up to four different road haulage operators carried out with a combined maximum total fleet of 50 vehicles; and
(d)   the person referred to in point (a) performs the specified tasks solely in the interests of the natural or legal person and that person's responsibilities are exercised independently of any natural or legal persons for which it carries out transport operations.
3.    A Party may decide that a transport manager designated in accordance with paragraph 1 may not in addition be designated in accordance with paragraph 2, or may only be so designated in respect of a limited number of natural or legal persons or a fleet of vehicles that is smaller than that referred to in point (c) of paragraph 2.
4.    The natural or legal person shall notify the competent authority of the transport manager or managers designated.
ARTICLE 5
Conditions relating to the requirement of establishment
In order to fulfil the requirement of effective and stable establishment in the Party of establishment, a natural or legal person shall:
(a)   have premises at which it is able to access the originals of its core business documents, whether in electronic or any other form in particular its transport contracts, documents relating to the vehicles at the disposal of the natural or legal person, accounting documents, personnel management documents, labour contracts, social security documents, documents containing data relating to journeys, driving time and rest periods, and any other document to which the competent authority must have access in order to verify compliance with the conditions laid down in this Part;
(b)   be registered in the register of commercial companies of that Party or in a similar register whenever required under national law;
(c)   be subject to tax on revenues and, whenever required under national law, have assigned a VAT identification number;
(d)   once an authorisation has been granted, have at its disposal one or more vehicles which are registered or put into circulation and authorised to be used in conformity with the legislation of that Party, regardless of whether those vehicles are wholly owned or, for example, are held under a hire-purchase agreement or under a hire or leasing contract;
(e)   effectively and continuously conduct its administrative and commercial activities with the appropriate equipment and facilities at premises as referred to in point (a) situated in that Party and manage effectively and continuously its transport operations using the vehicles referred to in point (f) with the appropriate technical equipment situated in that Party; and
(f)   on an ongoing basis, have at its regular disposal a number of vehicles complying with the conditions laid down in point (d) and drivers normally based at an operational centre in that Party, proportionate to the volume of transport operations carried out by the undertaking.
ARTICLE 6
Conditions relating to the requirement of good repute
1.    Subject to paragraph 2, the Parties shall determine the conditions to be met by natural or legal persons and transport managers in order to fulfil the requirement of good repute.
In determining whether a natural or legal person has fulfilled that requirement, the Parties shall consider the conduct of the natural or legal person, its transport managers, executive directors and any other relevant person as may be determined by the Party. Any reference in this Article to convictions, penalties or infringements shall include convictions, penalties or infringements of the natural or legal person itself, its transport managers, executive directors and any other relevant person as may be determined by the Party.
The conditions referred to in this paragraph shall include at least the following:
(a)   that there be no compelling grounds for doubting the good repute of the transport manager or the road haulage operator, such as convictions or penalties for any serious infringement of national rules in force in the fields of:
(i)    commercial law;
(ii)   insolvency law;
(iii) pay and employment conditions in the profession;
(iv) road traffic;
(v)    professional liability;
(vi) trafficking in human beings or drugs; and
(vii) tax law; and
(b)   that the transport manager or the road haulage operator have not in one or both Parties been convicted of a serious criminal offence or incurred a penalty for a serious infringement of the rules of Articles 278 to 282 of this Agreement or of national rules relating in particular to:
(i)    the driving time and rest periods of drivers, working time and the installation and use of recording equipment;
(ii)   the maximum weights and dimensions of commercial vehicles used in international traffic;
(iii) the initial qualification and continuous training of drivers;
(iv) the roadworthiness of commercial vehicles, including the compulsory technical inspection of motor vehicles;
(v)    access to the market in international road haulage;
(vi) safety in the carriage of dangerous goods by road;
(vii) the installation and use of speed-limiting devices in certain categories of vehicle;
(viii) driving licences;
(ix) admission to the occupation;
(x)   animal transport;
(xi) the posting of workers in road transport;
(xii) the law applicable to contractual obligations; and
(xiii) journeys whose points of loading and unloading are situated in the other Party.
2.    For the purposes of point (b) of the third subparagraph of paragraph 1 of this Article, where the transport manager or the road haulage operator has been convicted of a serious criminal offence or has incurred a penalty for one of the most serious infringements as set out in Appendix 27-A-1-1 in one or both Parties, the competent authority in the Party of establishment shall carry out and complete in an appropriate and timely manner an administrative procedure, which shall include, if appropriate, an on-site inspection at the premises of the natural or legal person concerned.
During the administrative procedure, the competent authority shall assess whether, due to specific circumstances, the loss of good repute would constitute a disproportionate response in the individual case. In that assessment, the competent authority shall take into account the number of serious infringements of the rules as referred to in the third subparagraph of paragraph 1 of this Article, as well as the number of most serious infringements as set out in Appendix 27-A-1-1 for which the transport manager or the road haulage operator have been convicted or had penalties imposed on them. Any such finding shall be duly reasoned and justified.
Where the competent authority finds that the loss of good repute would be disproportionate, it shall decide that the natural or legal person concerned continues to be of good repute. Where the competent authority does not find that the loss of good repute would be disproportionate, the conviction or penalty shall lead to the loss of good repute.
3.    In addition to the list of most serious infringements set out in Appendix 27- A-1-1, serious infringements set out in Appendix 27-A-1-1bis may lead to the loss of good repute.
4.    The requirement of good repute shall not be fulfilled until a rehabilitation measure or any other measure having an equivalent effect has been taken pursuant to the relevant provisions of national law of the Parties.
ARTICLE 7
Conditions relating to the requirement of financial standing
1.    In order to fulfil the requirement of financial standing, a natural or legal person shall, on a permanent basis, be able to meet its financial obligations in the course of the annual accounting year. The natural or legal person shall demonstrate, on the basis of annual accounts certified by an auditor or a duly accredited person, that, every year, it has at its disposal capital and reserves:
(a)   totalling at least EUR 9 000 / GBP 8 000 when only one motor vehicle is used, EUR 5 000 / GBP 4 500 for each additional motor vehicle or combination of vehicles used that has a permissible laden mass exceeding 3,5 tonnes and EUR 900 / GBP 800 for each additional motor vehicle or combination of vehicles that has a permissible laden mass, exceeding 2,5 tonnes but not 3,5 tonnes;
(b)   natural or legal persons engaged in the occupation of road haulage operator solely by means of motor vehicles or combinations of vehicles that have a permissible laden mass exceeding 2,5 tonnes but not 3,5 tonnes shall demonstrate, on the basis of annual accounts certified by an auditor or a duly accredited person, that, every year, they have at their disposal capital and reserves totalling at least EUR 1 800 / GBP 1 600 when only one vehicle is used and EUR 900 / GBP 800 for each additional vehicle used.
2.    By way of derogation from paragraph 1, the competent authority may agree or require that an undertaking demonstrate its financial standing by means of a certificate determined by the competent authority, such as a bank guarantee or an insurance, including a professional liability insurance from one or more banks or other financial institutions including insurance companies or another binding document providing a joint and several guarantee for the undertaking in respect of the amounts specified in point (a) of paragraph 1.
3.    By way of derogation from paragraph 1, in the absence of certified annual accounts for the year of an undertaking's registration, the competent authority shall agree that an undertaking is to demonstrate its financial standing by means of a certificate, such as a bank guarantee, a document issued by a financial institution establishing access to credit in the name of the undertaking, or another binding document as determined by the competent authority proving that the undertaking has at its disposal the amounts specified in point (a) of paragraph 1.
4.    The annual accounts referred to in paragraph 1, and the guarantee referred to in paragraph 2, which are to be verified, are those of the economic entity established in the Party in which an authorisation has been applied for and not those of any other entity established in the other Party.
ARTICLE 8
Conditions relating to the requirement of professional competence
1.    In order to satisfy the requirement of professional competence, the person or persons concerned shall possess knowledge corresponding to the level provided for in Part I of Appendix 27-A-1-2 in the subjects listed therein. That knowledge shall be demonstrated by means of a compulsory written examination which, if a Party so decides, may be supplemented by an oral examination. Those examinations shall be organised in accordance with Part II of Appendix 27-A-1-2. To this end, a Party may decide to impose training prior to the examination.
2.    The persons concerned shall sit the examination in the Party in which they have their normal residence.
3.    Only the authorities or bodies duly authorised for this purpose by a Party, in accordance with criteria defined by it, may organise and certify the written and oral examinations referred to in paragraph 1 of this Article. The Parties shall regularly verify that the conditions under which those authorities or bodies organise the examinations are in accordance with Appendix 27-A-1-2.
4.    A Party may exempt the holders of certain higher education qualifications or technical education qualifications issued in that Party, specifically designated to this end and entailing knowledge of all the subjects listed in Part I of Appendix 27- A-1-2 from the examination in the subjects covered by those qualifications. The exemption shall only apply to those Sections of Part I of Appendix 27-A-1-2 for which the qualification covers all subjects listed under the heading of each Section. A Party may exempt from specified parts of the examinations holders of certificates of professional competence valid for national transport operations in that Party.
ARTICLE 9
Exemption from examination
For the purpose of granting a licence to a road haulage operator which only operates motor vehicles or combinations of vehicles the permissible laden mass of which does not exceed 3,5 tonnes, a Party may decide to exempt from the examinations referred to in Article 8(1) persons who provide proof that they have continuously managed, for the period of 10 years before 20 August 2020, a natural or legal person of the same type.
ARTICLE 10
Procedure for the suspension and withdrawal of authorisations
1.    Where a competent authority establishes that a natural or legal person runs the risk of no longer fulfilling the requirements laid down in Article 3, it shall notify the natural or legal person thereof. Where a competent authority establishes that one or more of those requirements is no longer satisfied, it may set one of the following time limits for the natural or legal person to rectify the situation:
(a)   a time limit not exceeding six months, which may be extended by three months in the event of the death or physical incapacity of the transport manager, for the recruitment of a replacement transport manager where the transport manager no longer satisfies the requirement as to good repute or professional competence;
(b)   a time limit not exceeding six months where the natural or legal person has to rectify the situation by demonstrating that the natural or legal person has an effective and stable establishment; or
(c)   a time limit not exceeding six months where the requirement of financial standing is not satisfied, in order to demonstrate that that requirement is again satisfied on a permanent basis.
2.    The competent authority may require a natural or legal person whose authorisation has been suspended or withdrawn to ensure that its transport managers have passed the examinations referred to in Article 8(1) prior to any rehabilitation measure being taken.
3.    If the competent authority establishes that the natural or legal person no longer satisfies one or more of the requirements laid down in Article 3, it shall suspend or withdraw the authorisation to engage in the occupation of road haulage operator within the time limits referred to in paragraph 1 of this Article.
ARTICLE 11
Declaration of unfitness of the transport manager
1.    Where a transport manager loses good repute in accordance with Article 6, the competent authority shall declare that transport manager unfit to manage the transport activities of a road haulage operator.
The competent authority shall not rehabilitate the transport manager earlier than one year from the date of the loss of good repute and before the transport manager has demonstrated to have followed appropriate training for a period of at least three months or an exam on the subjects listed in Part I of Appendix 27-A-1-2.
2.    Where a transport manager loses good repute in accordance with Article 6, an application for rehabilitation may be introduced after no less than one year from the date of the loss of good repute.
ARTICLE 12
Examination and registration of applications
1.    The competent authorities in each Party shall record in the national electronic registers referred to in Article 13(1) the data relating to undertakings which they authorise.
2.    When assessing the good repute of an undertaking, the competent authorities shall verify, whether at the time of the application the designated transport manager or managers are declared, in one of the Parties, unfit to manage the transport activities of an undertaking pursuant to Article 11.
3.    The competent authorities shall regularly monitor whether undertakings which they have authorised to engage in the occupation of road haulage operators continue to fulfil the requirements referred to in Article 3. To that end, the competent authorities shall carry out checks, including, where appropriate, on-site inspections at the premises of the undertaking concerned, targeting those undertakings which are classed as posing an increased risk.
ARTICLE 13
National electronic registers
1.    The competent authorities shall keep a national electronic register of road transport undertakings which have been authorised to engage in the occupation of road haulage operator.
2.      The data contained in the national registers of road transport undertakings and the conditions of access to this data are set out in Appendix 27-A-1-5.
ARTICLE 14
Administrative cooperation between the competent authorities
1.      The competent authorities in each Party shall designate a national contact point responsible for the exchange of information with the competent authorities of the other Party with regard to the application of this Part.
2.      The competent authorities in each Party shall cooperate closely and shall swiftly provide one another with mutual assistance and with any other relevant information in order to facilitate the implementation and enforcement of this Part.
3.      The competent authorities in each Party shall carry out individual checks to verify whether an undertaking meets the conditions governing admission to the occupation of road haulage operator whenever a competent authority in the other Party so requests in duly justified cases. It shall inform the competent authority in the other Party of the results of such checks and of the measures taken if it is established that the undertaking no longer fulfils the requirements laid down in this Part.
4.      The competent authorities in each Party shall exchange information on convictions and penalties for any serious infringements referred to in Article 6(2).
5.      The detailed rules on the modalities of the exchange of information referred to in paragraphs 3 and 4 are set out in Appendix 27-A-1-5. Appendix 27-A-1-1
MOST SERIOUS INFRINGEMENTS
FOR THE PURPOSES OF ARTICLE 6(2) OF PART A OF THIS ANNEX
1.    Exceeding time limits as follows:
(a)   exceeding the maximum six-day or fortnightly driving time limits by margins of 25 % or more;
(b)   exceeding, during a daily working period, the maximum daily driving time limit by a margin of 50 % or more.
2.    Not having a tachograph and/or speed limiter, or having in the vehicle and/or using a fraudulent device able to modify the records of the recording equipment and/or the speed limiter or falsifying record sheets or data downloaded from the tachograph and/or the driver card.
3.    Driving without a valid roadworthiness certificate and/or driving with a very serious deficiency of, inter alia, the braking system, the steering linkages, the wheels/tyres, the suspension or chassis that would create such an immediate risk to road safety that it leads to a decision to immobilise the vehicle.
4.    Transporting dangerous goods that are prohibited for transport or transporting such goods in a prohibited or non-approved means of containment or without identifying them on the vehicle as dangerous goods, thus endangering lives or the environment to such extent that it leads to a decision to immobilise the vehicle.
5.    Carrying goods without holding a valid driving licence or carrying by an undertaking not holding a valid operator's licence as referred to in Article 278 of this Agreement.
6.   Driving with a driver card that has been falsified, or with a card of which the driver is not the holder, or which has been obtained on the basis of false declarations and/or forged documents.
7.   Carrying goods exceeding the maximum permissible laden mass by 20 % or more for vehicles the permissible laden weight of which exceeds 12 tonnes, and by 25 % or more for vehicles the permissible laden weight of which does not exceed 12 tonnes. Appendix 27-A-1-1bis
LIST OF SERIOUS INFRINGEMENTS
FOR THE PURPOSES OF ARTICLE 6(2) OF PART A OF THIS ANNEX
The following tables contain categories and types of serious infringements of this Annex, divided into three categories of seriousness according to their potential to create a risk of fatalities or serious injuries and/or distorting competition in the road transport market: most serious infringement ("MSI"), very serious infringement ("VSI") and serious infringement ("SI").
(1)    Groups of infringements of Section 2 of Part B of this Annex, unless stated otherwise
LEVEL OF
SERIOUSN
LEGAL                                                               ESS
TYPE OF INFRINGEMENT
BASIS MS VS        S I  I        I Driving periods
1.    Article 4(1) Exceed daily driving time of 9h      10h ≤ …                      X and          if possibilities to extend to 10h    < 11h Appendix     not allowed
2.                                                      11h ≤ …                X 27-A-1-1
3.                 Exceed daily driving time of 9h      13h30 ≤ …        X by 50 % or more
4.                  Exceed extended daily driving       11h ≤ … <                    X time of 10h if extension            12h allowed
5.                                                      12h ≤ …                X
6.                  Exceed daily driving time of        15h ≤ …          X 10h by 50 % or more
LEVEL OF
SERIOUSN
LEGAL                                                         ESS
TYPE OF INFRINGEMENT
BASIS MS VS   S I  I   I
7.   Article 4(2) Exceed weekly driving time        60h ≤ …              X and                                            < 65h Appendix
8.                                                  65h ≤ …          X 27-A-1-1 < 70h
9.                Exceed weekly driving time by     70h ≤ …      X 25 % or more 10 Article 4(3) Exceed maximum total driving        100h ≤ …             X .  and          time during 2 consecutive           < 105h Appendix     weeks 11                                                  105h ≤ …         X 27-A-1-1 .                                                   < 112h30 12                Exceed maximum total driving      112h30 ≤ …   X .                 time during 2 consecutive weeks by 25 % or more Breaks 13 Article 5      Exceed uninterrupted driving      5h ≤ …               X .                 time of 4,5 hours before taking   < 6h the break 14                                                  6h ≤ …           X . Rest Periods 15 Article 6(2) Insufficient daily rest period of   8h30 ≤ …             X .               less than 11h if reduced daily      < 10h rest period not allowed 16                                                  … < 8h30         X . 17                Insufficient reduced daily rest   7h ≤ …               X .                 period of less than 9h if         < 8h reduction allowed 18                                                  … < 7h           X . 19                Insufficient split daily rest     3h + [7h ≤           X .                 period of less than 3h + 9h       …< 8h] 20                                                  3h + […          X .                                                   < 7h]
LEVEL OF
SERIOUSN
LEGAL                                                          ESS
TYPE OF INFRINGEMENT
BASIS MS VS   S I  I   I 21 Article 6(5) Insufficient daily rest period of   7h ≤ …                X .               less than 9h for multi-manning      < 8h 22                                                  … < 7h            X . 23 Article 6(6) Insufficient reduced weekly         20h ≤ … <             X .               resting period of less than 24h     22h 24                                                  … < 20h           X . 25                Insufficient weekly resting       36h ≤ … <             X .                 period of less than 45h if        42h reduced weekly resting period 26                                                  … < 36h           X not allowed . 27                Exceeding 6 consecutive 24-       3h ≤ … <              X .                 hour periods following the        12h previous weekly rest period 28 .                                                   12h ≤ …           X 29 Article 6(7) No compensation rest for two                          X .               consecutive reduced weekly rest periods 30 Article 6(9) Regular weekly rest period or                         X .               any weekly rest period of more than 45 hours taken in a vehicle 31                The employer not covering                               X .                 costs for accommodation outside the vehicle Work organisation 32 Article 6(1    Transport undertaking not organising the work       X .  0)             of drivers in such a way that the drivers are able to return to the employer's operational centre, or to return to the drivers' place of residence 33 Article 7(1) Link between wage/payment and distance                X .               travelled, speed of delivery and/or amount of goods carried
LEVEL OF
SERIOUSN
LEGAL                                                        ESS
TYPE OF INFRINGEMENT
BASIS MS VS   S I  I   I 34 Article 7(2) No or improper organisation of driver's work,       X .               no or improper instructions given to driver enabling him to comply with the law (2)   Groups of infringements of Section 4 of Part B and Section 2 of Part C of this Annex
LEVEL OF
SERIOUSNE
LEGAL BASIS             TYPE OF INFRINGEMENT                     SS MS
VSI SI I Installation of tachograph
1.   Articles 3 and 5 of    Not having type-approved                X Section 2 of Part C    tachograph installed and used and Appendix 27- A-1-1 Use of tachograph, driver card or record sheet
2.   Article 6(1) of        Using a tachograph not inspected by           X Section 2 of Part C    an approved workshop
3.   Article 3 of Section   Driver holding and/or using more              X 4 of Part B and        than one own driver card Appendix 27-A-1-1
4.                          Driving with a driver card that has     X been falsified (considered as driving without driver card)
5.                          Driving with a driver card of which     X the driver is not the holder (considered as driving without driver card)
6.                          Driving with a driver card which has    X been obtained on the basis of false declarations and/or forged documents (considered as driving without driver card)
7.   Article 7(1) of        Tachograph not correctly                      X Section 4 of Part B    functioning (e.g.: tachograph not and Article 15(1) of   properly inspected, calibrated and Section 2 of Part C    sealed)
8.                          Tachograph improperly used                    X (e.g.: deliberate, voluntary or imposed misuse, lack of instructions on correct use, etc.)
LEVEL OF
SERIOUSNE
LEGAL BASIS             TYPE OF INFRINGEMENT                     SS MS
VSI SI I
9.   Article 7(2) of       Having in the vehicle and/or using a     X Section 4 of Part B   fraudulent device able to modify the and Appendix 27-      records of the tachograph A-1-1 10                         Falsifying, concealing, supressing or    X .                          destroying data recorded on the record sheets or stored and downloaded from the tachograph and/or the driver card 11 Article 15(2) of        Undertaking not keeping record               X .  Section 2 of Part C     sheets, printouts and downloaded data 12                         Recorded and stored data not                 X .                          available for at least a year 13 Article 6(1) of         Incorrect use of record sheets/driver        X .  Section 4 of Part B     card 14                         Unauthorised withdrawal of record            X .                          sheets or driver card which has an impact on the record of relevant data 15                         Record sheet or driver card used to          X .                          cover a period longer than that for which it is intended, and data is lost 16 Article 6(2) of         Use dirty or damaged record sheets           X .  Section 4 of Part B     or drivers card and data not legible 17 Article 6(3) of         Not using manual input when                  X .  Section 4 of Part B     required to do so 18 Article 6(4) of         Not using correct record sheet or                X .  Section 4 of Part B     driver card not in the correct slot (multi-manning)
LEVEL OF
SERIOUSNE
LEGAL BASIS           TYPE OF INFRINGEMENT                      SS MS
VSI SI I 19 Article 6(5) of       Incorrect use of switch mechanism            X .  Section 4 of Part B Producing information 20 Article 6(5), point   Incorrect use or non-use of the                  X .  (b)(v) of Section 4   ferry/train sign of Part B 21 Article 6(6) of       Required information not entered on          X .  Section 4 of Part B   the record sheet 22 Article 6(7) of       Records not showing the symbols of               X .  Section 4 of Part B   the countries whose borders were crossed by the driver during the daily working period 23 Article 6(7) of       Records not showing the symbols of               X .  Section 4 of Part B   the countries where the driver's daily working period started and finished 24 Article 10 of         Refusing to be checked                       X .  Section 4 of Part B 25                       Unable to produce manual records             X .                        and printouts made during the current day and the previous 56 days 26                       Unable to produce a driver card, if          X .                        the driver holds one Malfunctioning 27 Article 16(1) and     Tachograph not repaired by an                X .  Article 5(1) of       approved fitter or workshop Section 2 of Part C 28 Article 11 of         Driver not marking all required              X .  Section 4 of Part B   information for the periods of time, which are no longer recorded while tachograph is unserviceable or malfunctioning (3)   Groups of infringements of Section 3 of Part B of this Annex
LEVEL OF
SERIOUSNES
LEGAL                                                         S
TYPE OF INFRINGEMENT
BASIS MS   VS SI I    I Maximum weekly working time
1.   Article 3      Exceeding maximum             56h ≤ …                 X weekly working time of        60h 48h if possibilities to
2.                                                60h ≤ …            X extend to 60h already consumed
3.                  Exceeding maximum             65 ≤ …                  X weekly working time of        < 70h 60h if no derogation under
4.                                                70h ≤ …            X Article 7 granted Breaks
5.   Article 4      Insufficient obligatory       10 < …                  X break taken when working      ≤ 20 min time between 6 and 9
6.                                                … ≤ 10 min         X hours
7.                  Insufficient obligatory       20 < …                  X break taken when working      ≤ 30min time over 9 hours
8.                                                … ≤ 20 min         X Night work
9.   Article 6      Daily working time in each 11h ≤ … <                  X 24h when night work        13h performed if no derogation 10                                             13h ≤ …               X under Article 7 granted . Records 11   Article 8      Employers falsifying working time                X .                   records or refusing to provide records to inspection officer 12                  Employed/self-employed drivers                   X .                   falsifying records or refusing to provide records to inspection officer (4)    Groups of infringements of Section 1 of Part C of this Annex
LEVEL OF
SERIOUSNES
LEGAL                                                       S
TYPE OF INFRINGEMENT
BASIS MS      VS SI I       I Weights
1.     Article 1 and    Exceed maximum         5%≤…<                          X Appendix         permissible weights    10 % 27-A-1-1         for N3 vehicles
2.                                             10 % ≤ … <                X 20 %
3.                                             20 % ≤ …              X
4.                      Exceed maximum         5%≤…<                          X permissible weight     15 % for N2 vehicles
5.                                             15 % ≤ … <                X 25 %
6.                                             25 % ≤ …              X Lengths
7.     Article 1        Exceed maximum         2%<…<                          X permissible length     20 %
8.                                             20 % ≤ …                  X Width
9.     Article 1        Exceed maximum         2,65 ≤ …                       X permissible width      < 3,10 metres
10.                                            3,10 metres ≤             X … (5)   Groups of infringements of rules on technical roadside inspection
LEVEL OF
SERIOUSNE
LEGAL BASIS             TYPE OF INFRINGEMENT                       SS MS   VS SI I    I Roadworthiness 1 Annex 27, Part        Driving without a valid proof of            X . A,                    roadworthiness tests passed, as required Article 6(1)(b)(iv    by the Union law and the law of the ) and                 United Kingdom, in respect of Gibraltar Appendix 27-A- 2                       Not keeping a vehicle in a safe and         X 1-1 .                       roadworthy condition resulting in a very serious deficiency of the braking system, the steering linkages, the wheels/tyres, the suspension or chassis or other equipment that would create such an immediate risk to road safety that it leads to a decision to immobilise the vehicle
(6)   Groups of infringements of rules on speed limitation devices
LEVEL OF
SERIOUSNE
LEGAL BASIS             TYPE OF INFRINGEMENT                       SS MS   VS SI I    I
1.   Annex 27, Part     Speed limitation device not fitted          X A,
2.                      Speed limitation device not satisfying           X Article 6(1)(b)( the applicable technical requirements vii)
3.                      Speed limitation device not fitted by an              X approved workshop
4.                      Having and/or using a fraudulent device     X able to falsify data of speed limitation device or having and/or using a fraudulent speed limitation device (7)   Groups of infringements of Section 1 of Part B of this Annex
LEVEL OF
SERIOUSNE
LEGAL BASIS              TYPE OF INFRINGEMENTS                    SS MS   VS SI I    I Training and Licence
1.   Article 3               Carrying goods without a                     X compulsory initial qualification and/or compulsory periodic training
2.   Article 9 and           Driver unable to present the valid                X Appendix 27-B-1-2       qualification card or the driving licence with the marking, as required by the national law (e.g.: lost, forgotten, damaged, unreadable)
(8)   Groups of infringements of driving licence requirements
LEVEL OF
SERIOUSNE
LEGAL BASIS              TYPE OF INFRINGEMENTS                    SS MS   VS SI I    I
1.   Annex 27, Part A,       Carrying goods without holding a        X Article 6(1)(b)(viii)   valid driving licence and Appendix 27-
2.                           Using a driving licence which is                  X A-1-1 damaged or unreadable or not in line with common model (9)   Groups of infringements of rules on the transport of dangerous goods by road
LEVEL OF
SERIOUSNE
LEGAL BASIS             TYPE OF INFRINGEMENTS                      SS MS   VS SI I    I
1.   Annex 27, Part     Transporting dangerous goods that are       X A,                 prohibited for transport Article 6(1)(b)(
2.                      Transporting dangerous goods in a           X vi) and prohibited or non-approved means of Appendix 27-A containment, thus endangering lives or -1-1 the environment to such extent that it leads to a decision to immobilise the vehicle
3.                      Transporting dangerous goods without        X identifying them on the vehicle as dangerous goods, thus endangering lives or the environment to such extent that it leads to a decision to immobilise the vehicle
4.                      Leakage of dangerous substances                  X
5.                      Carriage in bulk in a container which is         X not structurally serviceable
6.                      Carriage in a vehicle without an                 X appropriate certificate of approval
7.                      Vehicle no longer complies with the              X approval standards and presents an immediate danger
LEVEL OF
SERIOUSNE
LEGAL BASIS        TYPE OF INFRINGEMENTS                    SS MS   VS SI I    I
8.                 The rules governing the securing and           X stowage of the load have not been complied with
9.                 The rules governing mixed loading of           X packages have not been complied with 10                 The provisions limiting the quantities         X .                  carried in one transport unit have not been complied with, including permissible degrees of filling tanks or packages; 11                 Information relevant to the substance          X .                  being carried enabling determination of level of seriousness of offence is missing (e.g. UN number, proper shipping name, packing group) 12                 Driver does not hold a valid vocational        X .                  training certificate 13                 Fire or an unprotected light is being          X .                  used 14                 The ban on smoking is not being                X .                  observed. 15                 The vehicle is not properly supervised              X .                  or parked 16                 The transport unit comprises more than              X .                  one trailer/semi-trailer 17                 Vehicle no longer complies with the                 X .                  approval standards but does not present an immediate danger 18                 The vehicle is not carrying operational             X .                  fire extinguishers as required
LEVEL OF
SERIOUSNE
LEGAL BASIS        TYPE OF INFRINGEMENTS                        SS MS   VS SI I    I 19                 The vehicle does not carry the                          X .                  equipment required in the ADR or in the instructions in writing 20                 Packages with damaged packaging,                        X .                  IBCs or large packaging or damaged uncleaned empty packaging are being carried 21                 Carriage of packaged goods in a                         X .                  container which is not structurally serviceable 22                 Tanks/tank containers (including ones                   X .                  that are empty and uncleaned) have not been closed properly 23                 Incorrect labelling, marking or                         X .                  placarding on the vehicle and/or containment 24                 There are no instructions in writing                    X .                  conforming to the ADR, or the instructions in writing are not relevant to the goods carried (10) Groups of infringements of Chapter 2 of Title III of Part Three of this Agreement, unless stated otherwise
LEVEL OF
SERIOUSN
LEGAL BASIS               TYPE OF INFRINGEMENT                         ESS MS VS S I  I I Licence
1.   Article 278(1)      Carrying goods without holding a valid          X and Appendix        licence (i.e.: a licence is non-existent, 27-A-1-1            falsified, withdrawn, expired, etc.)
2.   Article 278(3)      The haulage undertaking or the driver                X unable to present a valid licence or a valid certified true copy of the licence to the inspecting officer (i.e.: licence or certified true copy of the licence lost, forgotten, damaged, etc.) Driver attestation
3.   Annex 27, Part      Drivers carrying goods without holding a             X A,                  valid driver attestation (i.e. driver's Article 6(1)(b)(v   attestation is non-existent, falsified; )                   withdrawn, expired, etc.)
4.   Annex 27,           The driver or the haulage undertaking                    X Part A,             unable to present a valid driver Article 6(1)(b)(v   attestation or a valid certified true copy )                   of the driver attestation to the inspecting officer (i.e. driver attestation or certified true copy of the driver attestation lost, forgotten, damaged, etc.) Specific transport operations allowed under this Agreement
5.   Article 277         Carrying out cabotage or other transport             X operations not in compliance with the laws, regulations and administrative provisions, including limitations on the number of journeys, in force in the host Party. (11) Groups of infringements of rules on animal transport
LEVEL OF
SERIOUSNE
LEGAL                                                           SS
TYPE OF INFRINGEMENTS
BASIS MS   VS SI I    I
1.   Annex 27,         Partitions are not strong enough to               X Part A,           withstand the weight of animals Article 6(1)(b)
2.                     Using loading or unloading ramps that                  X
(x) have slippery surfaces, that lack lateral protections or that are too steep
3.                     Using lifting platforms or upper floors                X that do not have safety barriers preventing animals from falling or escaping during loading and unloading operations
4.                     Means of transport not approved for long               X journeys, or not approved for the type of animals being transported.
5.                     Transporting without valid required                    X documentation, journey log or transporter authorisation or certificate of competence
(12) Groups of infringements of laws applicable to contractual obligations
LEVEL OF
SERIOUSNE
LEGAL BASIS              TYPE OF INFRINGEMENT                    SS MS   VS SI I    I
1.   Annex 27, Part A,       Violation of the law applicable to          X Article 6(1)(b)(xii)    contractual obligations Degrees of seriousness of serious infringements
(1)   The degrees of seriousness of infringements shall be serious ("SI"), very serious ("VSI") and most serious ("MSI").
(2)   Serious and very serious infringements, when committed repeatedly by the same operator, shall be regarded as more serious by the competent authority in the Party of establishment. When calculating the frequency of occurrence of repeated infringements, the competent authorities in the Party shall take into account the following factors:
–     The seriousness of the infringements (SI or VSI);
–     Time (at least one rolling year from the date of a control);
–     Number of vehicles used for the transport activities managed by the transport manager (average per year).
(3)   Taking into account the potential of creating a risk to road safety, the maximum frequency of serious infringements beyond which they should be considered as more serious shall be established as follows:
–     three SI per vehicle and per year = one VSI;
–     three VSI per vehicle and per year = launch of a national procedure on good repute. (4)   The number of infringements per vehicle per year is an average figure calculated by dividing the total number of all infringements of the same level of seriousness (SI or VSI) by the average number of vehicles used during the year. The frequency formula provides for a maximum threshold for occurrence of serious infringements beyond which they shall be considered more serious. Competent authorities in the Parties may establish stricter thresholds if envisaged in their national administrative procedure for assessing good repute. Appendix 27-A-1-2
PART I
LIST OF SUBJECTS
REFERRED TO IN ARTICLE 8 OF PART A OF THIS ANNEX
The knowledge to be taken into consideration for the official recognition of professional competence by the Parties must cover at least the subjects listed below. In relation to those subjects, applicant road haulage operators must have the levels of knowledge and practical aptitude necessary for the management of a transport undertaking.
The minimum level of knowledge, as indicated below, must correspond at least to the level of knowledge acquired during the course of compulsory education, which is supplemented either by vocational training and supplementary technical training or by secondary school or other technical training.
A.    Civil law
The applicant must, in particular:
(a)    be familiar with the main types of contract used in road transport and with the rights and obligations arising therefrom;
(b)    be capable of negotiating a legally valid transport contract, notably with regard to conditions of carriage;
(c)   be able to consider a claim by the applicant's principal regarding compensation for loss of or damage to goods during transportation or for their late delivery, and to understand how such a claim affects the applicant's contractual liability; and
(d)   be familiar with the rules and obligations arising from the CMR Convention on the Contract for the International Carriage of Goods by Road, done in Geneva on 19 May 1956.
B.   Commercial law
The applicant must, in particular:
(a)   be familiar with the conditions and formalities laid down for plying the trade, the general obligations incumbent upon transport operators (registration, record keeping, etc.) and the consequences of bankruptcy; and
(b)   have appropriate knowledge of the various forms of commercial companies and the rules governing their constitution and operation.
C.   Social law
The applicant must, in particular, be familiar with the following:
(a)   the role and function of the various social institutions which are concerned with road transport (trade unions, works councils, shop stewards, labour inspectors, etc.);
(b)   the employers' social security obligations;
(c)   the rules governing work contracts for the various categories of worker employed by road transport undertakings (form of the contracts, obligations of the parties, working conditions and working hours, paid leave, remuneration, breach of contract, etc.);
(d)   the rules applicable to driving time, rest periods and working time, and the practical measures for applying those provisions; and
(e)   the rules applicable to the initial qualification and continuous training of drivers laid down in Section 1 of Part B of this Annex.
D.   Fiscal law
The applicant must, in particular, be familiar with the rules governing:
(a)   value added tax ("VAT") on transport services;
(b)   motor-vehicle tax;
(c)   the taxes on certain road haulage vehicles and tolls and infrastructure user charges; and
(d)   income tax.
E.   Business and financial management
The applicant must, in particular:
(a)   be familiar with the laws and practices regarding the use of cheques, bills of exchange, promissory notes, credit cards and other means or methods of payment;
(b)   be familiar with the various forms of credit (bank credit, documentary credit, guarantee deposits, mortgages, leasing, renting, factoring, etc.) and the charges and obligations arising therefrom;
(c)   know what a balance sheet is, how it is set out and how to interpret it;
(d)   be able to read and interpret a profit and loss account;
(e)   be able to assess the undertaking's profitability and financial position, in particular on the basis of financial ratios;
(f)   be able to prepare a budget;
(g)   be familiar with the cost elements of the undertaking (fixed costs, variable costs, working capital, depreciation, etc.), and be able to calculate costs per vehicle, per kilometre, per journey or per tonne;
(h)   be able to draw up an organisation chart relating to the undertaking's personnel as a whole and to organise work plans, etc.;
(i)   be familiar with the principles of marketing, publicity and public relations, including transport services, sales promotion and the preparation of customer files, etc.;
(j)   be familiar with the different types of insurance relating to road transport (liability, accidental injury/life insurance, non-life and luggage insurance) and the guarantees and obligations arising therefrom;
(k)   be familiar with the applications of electronic data transmission in road transport;
(l)   be able to apply the rules governing the invoicing of road haulage services and know the meaning and implications of Incoterms; and
(m) be familiar with the different categories of transport auxiliaries, their role, their functions and, where appropriate, their status.
F.   Access to the market
The applicant must, in particular, be familiar with the following:
(a)   the occupational regulations governing road transport, industrial vehicle rental and subcontracting, and in particular the rules governing the official organisation of the occupation, admission to the occupation, authorisations for road transport operations, inspections and penalties;
(b)   the rules for setting up a road transport undertaking;
(c)   the various documents required for operating road transport services and the introduction of checking procedures to ensure that the approved documents relating to each transport operation, and in particular those relating to the vehicle, the driver, the goods and luggage are kept both in the vehicle and on the premises of the undertaking;
(d)   the rules on the organisation of the market in road haulage services, as well as the rules on freight handling and logistics; and
(e)   border formalities, the role and scope of T documents and TIR carnets, and the obligations and responsibilities arising from their use.
G.   Technical standards and technical aspects of operation The applicant must, in particular:
(a)   be familiar with the rules concerning the weights and dimensions of vehicles in the Parties and the procedures to be followed in the case of abnormal loads which constitute an exception to these rules;
(b)   be able to choose vehicles and their components (chassis, engine, transmission system, braking system, etc.) in accordance with the needs of the undertaking;
(c)   be familiar with the formalities relating to the type approval, registration and technical inspection of these vehicles;
(d)   understand what measures must be taken to reduce noise and to combat air pollution by motor vehicle exhaust emissions;
(e)   be able to draw up periodic maintenance plans for the vehicles and their equipment;
(f)   be familiar with the different types of cargo-handling and loading devices (tailboards, containers, pallets, etc.) and be able to introduce procedures and issue instructions for loading and unloading goods (load distribution, stacking, stowing, blocking and chocking, etc.);
(g)   be familiar with the various techniques of "piggy-back" and roll-on roll-off combined transport;
(h)   be able to implement procedures to comply with the rules on the carriage of dangerous goods and waste;
(i)   be able to implement procedures to comply with the rules on the carriage of perishable foodstuffs, notably those arising from the Agreement on the International Carriage of Perishable Foodstuffs and on the Special Equipment to be used for such Carriage (ATP), done at Geneva on 1 September 1970; and
(j)   be able to implement procedures to comply with the rules on the transport of live animals.
H.   Road safety
The applicant must, in particular:
(a)   know what qualifications are required for drivers (driving licence, medical certificates, certificates of fitness, etc.);
(b)   be able to take the necessary steps to ensure that drivers comply with the traffic rules, prohibitions and restrictions in force in the Parties (speed limits, priorities, waiting and parking restrictions, use of lights, road signs, etc.);
(c)   be able to draw up instructions for drivers to check their compliance with the safety requirements concerning the condition of the vehicles, their equipment and cargo, and concerning preventive measures to be taken;
(d)   be able to lay down procedures to be followed in the event of an accident and to implement appropriate procedures to prevent the recurrence of accidents or serious traffic offences; and
(e)   be able to implement procedures to properly secure goods and be familiar with the corresponding techniques.
PART II
ORGANISATION OF THE EXAMINATION
1.   The Parties will organise a compulsory written examination which they may supplement by an optional oral examination to establish whether applicant road haulage operators have achieved the required level of knowledge in the subjects listed in Part I and in particular their capacity to use the instruments and techniques relating to those subjects and to fulfil the corresponding executive and coordination duties.
(a)   The compulsory written examination will involve two tests, namely:
(i)    written questions consisting of either multiple choice questions (each with four possible answers), questions requiring direct answers or a combination of both systems; and
(ii)   written exercises/case studies.
The minimum duration of each test will be two hours.
(b)   Where an oral examination is organised, the Parties may stipulate that participation is subject to the successful completion of the written examination.
2.   Where the Parties also organise an oral examination, they must provide, in respect of each of the three tests, for a weighting of marks of a minimum of 25 % and a maximum of 40 % of the total number of marks to be given.
Where the Parties organise only a written examination, they must provide, in respect of each test, for a weighting of marks of a minimum of 40 % and a maximum of 60 % of the total number of marks to be given.
3.   With regard to all the tests, applicants must obtain an average of at least 60 % of the total number of marks to be given, achieving in any given test not less than 50 % of the total number of marks possible. In one test only, a Party may reduce that mark from 50 % to 40 %. Appendix 27-A-1-3
PART A
LICENCE MODEL FOR THE UNION
EUROPEAN COMMUNITY
(a) (Colour Pantone light blue 290, or as close as possible to this colour, format DIN A4 cellulose paper 100 g/m2 or more) (First page of the licence) (Text in (one of) the official language(s) of the Member State issuing the licence) Distinguishing sign of the                                             Name of the Name of the competent Member State(1) issuing the licence                                               authority or body
LICENCE No … or
CERTIFIED TRUE COPY No … for the international carriage of goods by road for hire or reward This licence entitles(2)                          ………………………………………………………………… ……………………………………………………………………………………………….… …………………………………………………………………………………………………. to engage in the international carriage of goods by road for hire or reward by any route, for journeys or parts of journeys carried out for hire or reward within the territory of the Community, as laid down in Regulation (EC) No 1072/2009 of the European Parliament and of the Council of 21 October 2009 (OJ EU L 300,
14.11.2009, p. 72, ELI: http://data.europa.eu/eli/reg/2009/1072/oj) on common rules for access to the international road haulage market and in accordance with the general provisions of this licence.
Particular remarks: .............................................................................................................................
...................................................................................................................................
This licence is valid from                                     to .....................................                          ....................................................................
Issued in                                                     on ............................................................. ..................................................................
...............................................................................(3) ________________ (1) The distinguishing signs of the Member States are: (B) Belgium, (BG) Bulgaria, (CZ) Czech Republic, (DK) Denmark, (D) Germany, (EST) Estonia, (IRL) Ireland, (GR) Greece, (E) Spain, (F) France, (HR) Croatia, (I) Italy, (CY) Cyprus, (LV) Latvia, (LT) Lithuania, (L) Luxembourg, (H) Hungary, (MT) Malta, (NL) Netherlands, (A) Austria, (PL) Poland, (P) Portugal, (RO) Romania, (SLO) Slovenia, (SK) Slovakia, (FIN) Finland, (S) Sweden. (2) Name or business name and full address of the haulier. (3) Signature and seal of the issuing competent authority or body.
(b) (Second page of the licence) (Text in (one of) the official language(s) of the Member State issuing the licence)
GENERAL PROVISIONS This licence is issued under Regulation (EC) No 1072/2009. It entitles the holder to engage in the international carriage of goods by road for hire or reward by any route for journeys or parts of journeys carried out within the territory of the Community and, where appropriate, subject to the conditions laid down herein: –      where the point of departure and the point of arrival are situated in two different Member States, with or without transit through one or more Member States or third countries, –      from a Member State to a third country or vice versa, with or without transit through one or more Member States or third countries, –      between third countries with transit through the territory of one or more Member States, and unladen journeys in connection with such carriage. In the case of carriage from a Member State to a third country or vice versa, this licence is valid for that part of the journey carried out within the territory of the Community. It shall be valid in the Member State of loading or unloading only after the conclusion of the necessary agreement between the Community and the third country in question in accordance with Regulation (EC) No 1072/2009. The licence is personal to the holder and is non-transferable. It may be withdrawn by the competent authority of the Member State which issued it, notably where the holder has: –      not complied with all the conditions for using the licence, –      supplied incorrect information with regard to the data needed for the issue or extension of the licence. The original of the licence must be kept by the haulage undertaking. A certified copy of the licence must be kept in the vehicle(1). In the case of a coupled combination of vehicles it must accompany the motor vehicle. It covers the coupled combination of vehicles even if the trailer or semi-trailer is not registered or authorised to use the roads in the name of the licence holder or if it is registered or authorised to use the roads in another State. The licence must be presented at the request of any authorised inspecting officer. Within the territory of each Member State, the holder must comply with the laws, regulations and administrative provisions in force in that State, in particular with regard to transport and traffic. ________________ (1) "Vehicle" means a motor vehicle registered in a Member State, or a coupled combination of vehicles the motor vehicle of which at least is registered in a Member State, used exclusively for the carriage of goods.
PART B
LICENCE MODEL FOR THE UNITED KINGDOM, IN RESPECT OF
GIBRALTAR United Kingdom, in respect of Gibraltar, Licence for the Community
(a) (Colour Pantone light blue, format DIN A4 cellulose paper 100 g/m2 or more) (First page of the licence) (Text in English)
UNITED               NAME OF THE UNITED KINGDOM, IN RESPECT OF
KINGDOM,             GIBRALTAR, COMPETENT AUTHORITY(1) IN RESPECT OF
GIBRALTAR
LICENCE No: Or
CERTIFIED TRUE COPY No: for the international carriage of goods by road for hire or reward This licence entitles(2)
to engage in the international carriage of goods by road for hire or reward by any route, for journeys or parts of journeys carried out for hire or reward within the territory of a Member State as laid down in Regulation (EC) No 1072/2009(3). Particular remarks: ……………………………………………………………………………………                                                     to ………… This licence is valid from                         on ………………………………… Issued in
(1) Competent authority for the relevant territory for which the certificate is issued. (2) Name or business name and full address of the haulier. (3) Regulation (EC) No 1072/2009 as retained in the law of the United Kingdom, in respect of Gibraltar, by Section 6 of the Gibraltar European Union (Withdrawal) Act 2019 and as amended by regulations made under Section 11 of that Act.
(b) (Second page of the licence) (Text in English)
GENERAL PROVISIONS This licence is issued under Regulation (EC) No 1072/2009(1).
It entitles the holder to engage in the international carriage of goods by road for hire or reward by any route for journeys or parts of journeys carried out within the territory of a Member State permitted by any international agreement between the United Kingdom, in respect of Gibraltar, and the European Union or a Member State.
The licence is personal to the holder and is non-transferable.
It may be withdrawn by the Driver and Vehicles Licensing Department (Gibraltar Government Ministry for Transport, Traffic and Technical Service), for example, where the holder has:
–     not complied with all the conditions for using the licence,
–     supplied incorrect information with regard to the data needed for the issue or extension of the licence. The original of the licence must be kept by the haulage undertaking. A certified copy of the licence must be kept in the vehicle(2). In the case of a coupled combination of vehicles it must accompany the motor vehicle. It covers the coupled combination of vehicles even if the trailer or semi-trailer is not registered or authorised to use the roads in the name of the licence holder or if it is registered or authorised to use the roads in another State. The licence must be presented at the request of any authorised inspecting officer. Within the territory of Gibraltar or each Member State, the holder must comply with the laws, regulations and administrative provisions in force in that State, in particular with regard to transport and traffic. _______________________ (1) Regulation (EC) No 1072/2009 as retained in the law of the United Kingdom, in respect of Gibraltar, by Section 6 of the Gibraltar European Union (Withdrawal) Act 2019 and as amended by regulations made under Section 11 of that Act. (2) "Vehicle" means a motor vehicle registered in Gibraltar, or a Member State, or a coupled combination of motor vehicles the motor vehicle of which at least is registered in Gibraltar or a Member State, used exclusively for the carriage of goods. Appendix 27-A-1-4
SECURITY FEATURES OF THE LICENCE
The licence must have at least two of the following security features:
–    a hologram;
–    special fibres in the paper which become visible under UV-light;
–    at least one microprint line (printing visible only with a magnifying glass and not reproduced by photocopying machines);
–    tactile characters, symbols or patterns;
–    double numbering: serial number of the licence, of the certified copy thereof as well as, in each case, the issue number;
–    a security design background with fine guilloche patterns and rainbow printing. Appendix 27-A-1-5
Part 1
Data contained in the national electronic registers of road transport undertakings and conditions of access to this data
1.   The national electronic registers referred to in Article 13(1) of Part A of this Annex shall contain at least the following data:
(a)   the name and legal form of the road transport undertaking;
(b)   the address of its establishment;
(c)   the names of the transport managers designated as meeting the requirements laid down in Article 3 of Part A of this Annex relating to good repute and professional competence or, as appropriate, the name of a legal representative;
(d)   the type of authorisation, the number of vehicles it covers and, where appropriate, the serial number of the licence referred to in Article 278(1) of this Agreement and of the certified true copies;
(e)   the number, category and type of serious infringements, as referred to in Article 6(2) of Part A of this Annex, which have resulted in a conviction or penalty during the last two years;
(f)   the name of any person declared to be unfit to manage the transport activities of an undertaking, as long as the good repute of that person has not been re-established pursuant to Article 6(4) of Part A of this Annex, and the rehabilitation measures applicable;
(g)   the registration numbers of the vehicles at the disposal of the undertakings pursuant to Article 5(f) of Part A of this Annex; and
(h)   the risk rating band of the undertaking pursuant to the law and/or procedures applicable in each Party.
2.   The data referred to in points (a) to (d) of paragraph 1 shall be publicly accessible, in accordance with the relevant provisions of the law on personal data protection applicable in each Party.
The competent authorities in each Party may choose to keep the data referred to in points (e) to (h) of paragraph 1 in separate registers. In such cases, the data referred to in points (e) and (f) of paragraph 1 shall be made available upon request or shall be directly accessible to all the competent authorities of the Party in question. The requested information shall be provided within five working days of receipt of the request.
The data referred to in points (g) and (h) of paragraph 1 shall be made available to the competent authorities during roadside checks. The data referred to in points (e) to (h) of paragraph 1 shall only be accessible to authorities other than the competent authorities where those authorities are duly endowed with powers relating to supervision and the imposition of penalties in the road transport sector and their officials are sworn to secrecy or are otherwise under a formal obligation of secrecy.
3.   Data concerning an undertaking whose authorisation has been suspended or withdrawn shall remain in the national electronic register for two years from the expiry of the suspension or the withdrawal of the licence and shall thereafter be immediately removed.
Data concerning any person declared to be unfit for the occupation of road haulage operator shall remain in the national electronic register as long as the good repute of that person has not been re-established pursuant to Article 6(4) of Part A of this Annex. Where such a rehabilitation measure or any other measure having an equivalent effect is taken, the data shall be immediately removed.
The data referred to in the first and second subparagraphs shall specify the reasons for the suspension or withdrawal of the authorisation or the declaration of unfitness, as appropriate, and the corresponding duration.
4.   The Parties shall take all necessary measures to ensure that all data contained in the national electronic register are kept up to date and are accurate. Part 2
Minimum requirements for the data to be entered in the national electronic register of road transport undertakings
1.   The minimum requirements for the data to be entered in the national electronic registers established by competent authorities in each Party in accordance with Article 13 of Part A of this Annex shall be as set out in the Annex to the Commission Decision 2009/992/EU1 and in Article 1 of Commission Implementing Decision (EU) 2024/21642, as adapted by the following paragraphs.
2.   For the purposes of this Appendix, the following adaptations to the Annex to Decision 2009/992/EU apply:
(a)    the reference to "Member State" is replaced by "Country"3;
(b)    the references to "Community licence", wherever they occur, are replaced by "licence referred to in Article 278(1) of the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
requirements for the data to be entered in the national electronic register of road transport undertakings (OJ EU L 339, 22.12.2009, p. 36,
ELI: http://data.europa.eu/eli/dec/2009/992/oj). minimum requirements concerning the data of hired vehicles to be entered in national electronic registers of road transport undertakings (OJ EU L, 2024/2164, 20.8.2024,
ELI: http://data.europa.eu/eli/dec_impl/2024/2164/oj). 3    Country refers to a Member State for the Union, and to the territory of Gibraltar for the United Kingdom, in respect of Gibraltar.
(c)   in the case of the United Kingdom, in respect of Gibraltar, the following fields are not required: "Number of people employed", and "Risk rating";
(d)   for "Article 16(2), point (c), of Regulation (EC) No 1071/2009" substitute "point (c) of Part 1 of Appendix 27-A-1-5 of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
3.   For the purposes of this Appendix, the data item "Country of Registration of the Vehicle" referred to in Article 1 of Implementing Decision (EU) 2024/2164 shall, in the case of the United Kingdom, in respect of Gibraltar, be set by default to "GI".
Part 3
Modalities for the exchange of information referred to in Article 14(3) and (4) of Part A of this Annex
1.   The United Kingdom, in respect of Gibraltar, and the Member States of the Union shall use the European Registers of Road Transport Undertakings ("ERRU"), established by Commission Implementing Regulation (EU) 2016/4801, for the exchange of information referred to in Article 14(3) and (4) of Part A of this Annex.
2.   The United Kingdom, in respect of Gibraltar, shall carry out the
establishing common rules concerning the interconnection of national electronic registers on road transport undertakings and repealing Regulation (EU) No 1213/2010 (OJ EU L 87, 2.4.2016, p. 4,
ELI: http://data.europa.eu/eli/reg_impl/2016/480/oj). interconnection of its national electronic register to ERRU in accordance with the procedures and technical requirements laid down in Regulation (EU) 2016/480 as adapted by Part 4 of this Appendix.
3.   Each Party shall ensure that the processing of personal data in the context of this Appendix is carried out solely for the purpose of verifying compliance with Chapter 2 of Title III of Part Three of this Agreement and with this Annex.
4.   The United Kingdom, in respect of Gibraltar, and each Member State of the Union shall designate an ERRU contact point responsible for the exchange of information of the other Party with regard to the application of this Appendix.
Part 4
Adaptations to the technical specifications of ERRU
For the purposes of this Appendix, the following adaptations to Regulation (EU) 2016/480 apply:
1.   References to "Member State", wherever they occur, shall be understood as references to "Country"1 and references to "Member States", wherever they occur, shall be understood as references to "Countries"2.
2.   References to "this Regulation", wherever they occur, "Annexes I to VII to this Regulation" and "Annex VIII to this Regulation" shall be understood as references to "Appendix 27-A-1-5 of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
1    Country refers to a Member State for the Union, and to the territory of Gibraltar for the United Kingdom, in respect of Gibraltar. 2    Countries refers to both the Member States and, for the United Kingdom, in respect of Gibraltar, to the territory of Gibraltar.
3.   The references to "Community licence", wherever they occur, shall be understood as references to "licence referred to in Article 278(1) of the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
4.   In Articles 1 to 3 for "Article 16 of Regulation (EC) No 1071/2009" and "Article 16(5) of Regulation (EC) No 1071/2009", substitute "Appendix 27- A-1-5 of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
5.   In Article 2, for "Article 2 of Regulation (EC) No 1071/2009" substitute "Article 2 of Part A of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
6.   In Article 2, point (e), for "Article 8(8) of Regulation (EC) No 1071/2009" substitute "Article 280 of the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
7.   Articles 6 and 7 shall not be applicable for the purposes of this Appendix.
8.   In point 1.3 of Annex II:
(a)   for "risk rating and risk rating band" substitute "risk rating band";
(b)   the reference to "number of employees" shall be removed.
9.    In the Appendix to Annex III:
(a)   the following fields shall not be contained in a Check Transport Undertaking Data Response message: "Number of People Employed", "Risk Rating";
(b)   for "Annex IV to Regulation (EC) No 1071/2009 and Annex I to Commission Regulation No (EU) 2016/403", substitute "Appendix 27- A-1-1 and Appendix 27-A-1-1bis of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
10.   In Section 1 of Annex VIII, for "Article 11(4) of Regulation (EC) No 1071/2009", substitute "Article 12(2) of Part A of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
11.   In Section 2.1 of Annex VIII, for "Directive 2006/22/EC or in Regulation (EC) No 1071/2009" substitute "Appendix 27-A-1-1 and Appendix 27-A-1- 1bis of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland".
Part 5
Suspension of the United Kingdom, in respect of Gibraltar, connection to ERRU
The Union may suspend the access of the United Kingdom, in respect of Gibraltar, to ERRU if the United Kingdom, in respect of Gibraltar, ceases to meet the conditions set out in this Appendix.
PART B
REQUIREMENTS FOR DRIVERS INVOLVED IN THE TRANSPORT OF
GOODS IN ACCORDANCE WITH ARTICLE 280 OF THIS AGREEMENT
SECTION 1
CERTIFICATE OF PROFESSIONAL COMPETENCE
ARTICLE 1
Scope
This Section applies to the activity of driving by anyone employed or used by a road haulage operator of a Party undertaking journeys referred to in Article 276 or 277 of this Agreement and using vehicles for which a driving licence of category C1, C1+E, C or C+E, or a driving licence recognised as equivalent by the Specialised Committee on Economy and Trade is required.
ARTICLE 2
Exemptions
A certificate of professional competence ("CPC") is not required for drivers of vehicles:
(a)    with a maximum authorised speed not exceeding 45 km/h;
(b)    used by, or under the control of, the armed forces, civil defence, the fire service, forces responsible for maintaining public order, and emergency ambulance services, when the carriage is undertaken as a consequence of the tasks assigned to those services;
(c)   undergoing road tests for technical development, repair or maintenance purposes, or the drivers of new or rebuilt vehicles which have not yet been put into service;
(d)   used in states of emergency or assigned to rescue missions;
(e)   carrying material, equipment or machinery to be used by the drivers in the course of their work, provided that driving the vehicles is not the drivers' principal activity; or
(f)   used, or hired without a driver, by agricultural, horticultural, forestry, farming or fishery undertakings for carrying goods as part of their own entrepreneurial activity, except if driving is part of the driver's principal activity or the driving exceeds a distance set in national law from the base of the undertaking which owns, hires or leases the vehicle.
ARTICLE 3
Qualification and training
1.    The activity of driving as defined in Article 1 shall be subject to a compulsory initial qualification and to compulsory periodic training. To that end the Parties shall provide for:
(a)   a system of initial qualification corresponding to one of the following two options:
(i)   option combining both course attendance and a test In accordance with Section 2(2.1) of Appendix 27-B-1-1, this type of initial qualification involves compulsory course attendance for a specific period. It shall conclude with a test. Upon successful completion of the test, the qualification shall be certified by a CPC as provided for in point (a) of Article 6(1);
(ii)   option involving only tests
In accordance with Section 2(2.2) of Appendix 27-B-1-1, this type of initial qualification does not involve compulsory course attendance but only theoretical and practical tests. Upon successful completion of the tests, the qualification shall be certified by a CPC as provided for in point (b) of Article 6(1).
However, a Party may authorise a driver to drive within its territory before obtaining a CPC, where the driver is undergoing a national vocational training course of at least six months, for a maximum period of three years. In the context of that vocational training course, the tests referred to in points (i) and (ii) of this point may be completed in stages; and
(b)   a system of periodic training.
In accordance with Section 4 of Appendix 27-B-1-1, periodic training involves compulsory course attendance. It shall be certified by a CPC as provided for in Article 8(1).
2.    A Party may also provide for a system of accelerated initial qualification so that a driver may drive in the cases referred to in points (a)(ii) and (b) of Article 5(2).
In accordance with Section 3 of Appendix 27-B-1-1, the accelerated initial qualification shall involve compulsory course attendance. It shall conclude with a test. Upon successful completion of the test, the qualification shall be certified by a
CPC as provided for in Article 6(2).
3.    A Party may exempt drivers who have obtained the certificate of professional competence provided for in Part A from the tests referred to in points (a)(i) and (ii) of paragraph 1 and in paragraph 2 of this Article in the subjects covered by the test provided for in that part of this Annex and, where appropriate, from attending the part of the course corresponding thereto.
ARTICLE 4
Acquired rights
Drivers who hold a category C1, C1+E, C or C+E licence, or a licence recognised as equivalent by the Specialised Committee on Economy and Trade, issued no later than 10 September 2009, shall be exempted from the need to obtain an initial qualification.
ARTICLE 5
Initial qualification
1.    Access to an initial qualification shall not require the corresponding driving licence to be obtained beforehand.
2.    Drivers of a vehicle intended for the carriage of goods may drive:
(a)   from the age of 18:
(i)   a vehicle in licence categories C and C+E, provided they hold a CPC as referred to in Article 6(1); and
(ii)   a vehicle in licence categories C1 and C1+E, provided they hold a CPC as referred to in Article 6(2);
(b)   from the age of 21, a vehicle in licence categories C and C+E, provided they hold a CPC as referred to in Article 6(2).
3.    Without prejudice to the age limits specified in paragraph 2, drivers undertaking carriage of goods who hold a CPC as provided for in Article 6 for one of the categories provided for in paragraph 2 of this Article shall be exempted from obtaining such a CPC for any other of the categories of vehicles referred to in that paragraph.
4.    Drivers undertaking carriage of goods who broaden or modify their activities in order to carry passengers, or vice versa, and who hold a CPC as provided for in Article 6, shall not be required to repeat the common parts of the initial qualification, but rather only the parts specific to the new qualification.
ARTICLE 6
CPC certifying the initial qualification
1.    CPC certifying an initial qualification
(a)   CPC awarded on the basis of course attendance and a test
In accordance with point (a)(i) of Article 3(1), the Parties shall require trainee drivers to attend courses in a training centre approved by the competent authorities in accordance with Section 5 of Appendix 27-B-1-1, hereinafter referred to as "approved training centre". Those courses shall cover all the subjects referred to in Section 1 of Appendix 27-B-1-1. That training shall conclude with successful completion of the test provided for in Section 2(2.1) of Appendix 27-B-1-1. That test shall be organised by the competent authorities in the Parties or an entity designated by them and shall serve to check whether, for the aforementioned subjects, the trainee driver has the level of knowledge required in Section 1 of Appendix 27-B-1-
1. The said authorities or entities shall supervise the test and, upon successful completion, issue the drivers with a CPC certifying an initial qualification.
(b)   CPC awarded on the basis of tests
In accordance with point (a)(ii) of Article 3(1), the Parties shall require trainee drivers to pass the theoretical and practical tests referred to in Section 2(2.2) of Appendix 27-B-1-1. Those tests shall be organised by the competent authorities in the Parties or an entity designated by them and shall serve to check whether, for all the aforementioned subjects, the trainee driver has the level of knowledge required in Section 1 of Appendix 27-B-1-1. The said authorities or entities shall supervise the tests and, upon successful completion, issue the drivers with a CPC certifying an initial qualification.
2.    CPC certifying an accelerated initial qualification
In accordance with Article 3(2), the Parties shall require trainee drivers to attend courses in an approved training centre. Those courses shall cover all the subjects referred to in Section 1 of Appendix 27-B-1-1.
That training shall conclude with the test provided for in Section 3 of Appendix 27- B-1-1. That test shall be organised by the competent authorities in the Parties or an entity designated by them and shall serve to check whether, for the aforementioned subjects, the trainee driver has the level of knowledge required in Section 1 of Appendix 27-B-1-1. The said authorities or entities shall supervise the test and, upon successful completion, issue the drivers with a CPC certifying an accelerated initial qualification.
ARTICLE 7
Periodic training
Periodic training shall consist of training to enable holders of a CPC to update the knowledge which is essential for their work, with specific emphasis on road safety, health and safety at work, and the reduction of the environmental impact of driving.
That training shall be organised by an approved training centre, in accordance with Section 5 of Appendix 27-B-1-1. Training shall consist of classroom teaching, practical training and, if available, training by means of information and communication technology (ICT) tools or on top-of-the-range simulators. If a driver moves to another undertaking, the periodic training already undergone must be taken into account.
Periodic training shall be designed to expand on, and to revise, some of the subjects referred in Section 1 of Appendix 27-B-1-1. It shall cover a variety of subjects and shall always include at least one road safety related subject. The training subjects shall take into account developments in the relevant legislation and technology, and shall, as far as possible, take into account the specific training needs of the driver.
ARTICLE 8
CPC certifying periodic training
1.    When a driver has completed the periodic training referred to in Article 7, the competent authorities in the Parties or the approved training centre shall issue him or her with a CPC certifying periodic training.
2.    The following drivers shall undergo a first course of periodic training:
(a)   holders of a CPC as referred to in Article 6, within five years of the issue of that CPC; and
(b)   the drivers referred to in Article 4, within five years of 10 September 2009.
A Party may reduce or extend the periods of time referred to in point (a) or (b) by a maximum of two years.
3.    A driver who has completed a first course of periodic training as referred to in paragraph 2 of this Article shall undergo periodic training every five years, before the end of the period of validity of the CPC certifying periodic training.
4.    Holders of the CPC as referred to in Article 6 or the CPC as referred to in paragraph 1 of this Article and the drivers referred to in Article 4 who have ceased pursuit of the occupation and do not meet the requirements of paragraphs 1, 2 and 3 of this Article, shall undergo a course of periodic training before resuming pursuit of the occupation.
5.    Drivers undertaking the carriage of goods by road who have completed courses of periodic training for one of the licence categories provided for in Article 5(2) shall be exempt from the obligation to undergo further periodic training for another of the categories provided for in that paragraph.
ARTICLE 9
Enforcement
The competent authorities in a Party shall either affix directly on the driver's driving permit (licence), beside the corresponding categories of licence, a distinguishing sign attesting to the possession of a CPC and indicating the date of expiry, or introduce a special driver qualification card which should be drawn up in accordance with the model reproduced in Appendix 27-B-1-2. Any other model may be acceptable provided that it is recognised as equivalent by the Specialised Committee on Economy and Trade. The driver qualification card or any equivalent document as specified above issued by the competent authorities in a Party shall be recognised by the other Party for the purposes of this Section.
Drivers must be able to present, at the request of any authorised inspecting officer, a driving permit (licence) or a specific driver qualification card or equivalent document bearing the distinguishing sign confirming possession of a CPC. Appendix 27-B-1-1
MINIMUM QUALIFICATION AND TRAINING REQUIREMENTS
To ensure that the rules governing the transport of goods by road covered by Articles 276 and 277 of this Agreement are as harmonised as possible, the minimum requirements for driver qualification and training as well as the approval of training centres are set out in Sections 1 to 5 of this Appendix. Any other content for this qualification or training may be acceptable provided that it is considered as equivalent by the Specialised Committee on Economy and Trade.
SECTION 1
LIST OF SUBJECTS
The knowledge to be taken into account by the Parties when establishing the driver's initial qualification and periodic training must include at least the subjects in this list. Trainee drivers must reach the level of knowledge and practical competence necessary to drive in all safety vehicles of the relevant licence category. The minimum level of knowledge may not be less than the level reached during compulsory education, supplemented by professional training.
1.    Advanced training in rational driving based on safety regulations
1.1. Objective: to know the characteristics of the transmission system in order to make the best possible use of it:
curves relating to torque, power, and specific consumption of an engine, area of optimum use of revolution counter, gearbox-ratio cover diagrams.
1.2. Objective: to know the technical characteristics and operation of the safety controls in order to control the vehicle, minimise wear and tear, and prevent disfunctioning:
limits to the use of brakes and retarder, combined use of brakes and retarder, making better use of speed and gear ratio, making use of vehicle inertia, using ways of slowing down and braking on downhill stretches, action in the event of failure, use of electronic and mechanical devices such as Electronic Stability Program (ESP), Advanced Emergency Braking Systems (AEBS), Anti-Lock Braking System (ABS), traction control systems (TCS) and in vehicle monitoring systems (IVMS) and other, approved for use, driver assistance or automation devices.
1.3. Objective: ability to optimise fuel consumption:
optimisation of fuel consumption by applying know-how as regards points 1.1 and 1.2, importance of anticipating traffic flow, appropriate distance to other vehicles and use of the vehicle's momentum, steady speed, smooth driving style and appropriate tyre pressure, and familiarity with intelligent transport systems that improve driving efficiency and assist in route planning.
1.4. Objective: ability to anticipate, assess and adapt to risks in traffic:
to be aware of and adapt to different road, traffic and weather conditions, anticipate forthcoming events; to understand how to prepare and plan a journey during abnormal weather conditions; to be familiar with the use of related safety equipment and to understand when a journey has to be postponed or cancelled due to extreme weather conditions; to adapt to the risks of traffic, including dangerous behaviour in traffic or distracted driving (through the use of electronic devices, eating, drinking, etc.); to recognise and adapt to dangerous situations and to be able to cope with stress deriving therefrom, in particular related to size and weight of the vehicles and vulnerable road users, such as pedestrians, cyclists and powered two wheelers;
to identify possible hazardous situations and properly interpret how those potentially hazardous situations may turn into situations where crashes can no longer be averted and selecting and implementing actions that increase the safety margins to such an extent that a crash can still be averted in case the potential hazards should occur.
1.5. Objective: ability to load the vehicle with due regard for safety rules and proper vehicle use:
forces affecting vehicles in motion, use of gearbox ratios according to vehicle load and road profile, use of automatic transmission systems, calculation of payload of vehicle or assembly, calculation of total volume, load distribution, consequences of overloading the axle, vehicle stability and centre of gravity, types of packaging and pallets; main categories of goods needing securing, clamping and securing techniques, use of securing straps, checking of securing devices, use of handling equipment, placing and removal of tarpaulins.
2.   Application of regulations
2.1. Objective: to know the social environment of road transport and the rules governing it:
maximum working periods specific to the transport industry; principles, application and consequences of the rules related to the driving times and rest periods and those related to the tachograph; penalties for failure to use, improper use of and tampering with the tachograph; knowledge of the social environment of road transport: rights and duties of drivers as regards initial qualification and periodic training.
2.2. Objective: to know the regulations governing the carriage of goods:
transport operating licences, documents to be carried in the vehicle, bans on using certain roads, road-use fees, obligations under standard contracts for the carriage of goods, drafting of documents which form the transport contract, international transport permits, obligations under the CMR Convention on the Contract for the International Carriage of Goods by Road, done in Geneva on 19 May 1956, drafting of the international consignment note, crossing borders, freight forwarders, special documents accompanying goods.
3.   Health, road and environmental safety, service, logistics
3.1. Objective: to make drivers aware of the risks of the road and of accidents at work:
types of accidents at work in the transport sector, road accident statistics, involvement of lorries/coaches, human, material and financial consequences.
3.2. Objective: ability to prevent criminality and trafficking in illegal immigrants:
general information, implications for drivers, preventive measures, check list, legislation on transport operator liability.
3.3. Objective: ability to prevent physical risks:
ergonomic principles; movements and postures which pose a risk, physical fitness, handling exercises, personal protection.
3.4. Objective: awareness of the importance of physical and mental ability:
principles of healthy, balanced eating, effects of alcohol, drugs or any other substance likely to affect behaviour, symptoms, causes, effects of fatigue and stress, fundamental role of the basic work/rest cycle.
3.5. Objective: ability to assess emergency situations:
behaviour in an emergency situation: assessment of the situation, avoiding complications of an accident, summoning assistance, assisting casualties and giving first aid, reaction in the event of fire, evacuation of occupants of a lorry, reaction in the event of aggression; basic principles for the drafting of an accident report.
3.6. Objective: ability to adopt behaviour to help enhance the image of the company:
behaviour of the driver and company image: importance for the company of the standard of service provided by the driver, the roles of the driver, people with whom the driver will be dealing, vehicle maintenance, work organisation, commercial and financial effects of a dispute.
3.7. Objective: to know the economic environment of road haulage and the organisation of the market:
road transport in relation to other modes of transport (competition, shippers), different road transport activities (transport for hire or reward, own account, auxiliary transport activities), organisation of the main types of transport company and auxiliary transport activities, different transport specialisations (road tanker, controlled temperature, dangerous goods, animal transport, etc.), changes in the industry (diversification of services provided, rail-road, subcontracting, etc.).
SECTION 2
COMPULSORY INITIAL QUALIFICATION
PROVIDED FOR IN POINT (a) OF ARTICLE 3(1) OF SECTION 1 OF PART B OF THIS ANNEX
A Party may count specific other training related to the transport of goods by road required under its legislation as part of the training under this Section and under Section 3 of this Appendix.
2.1. Option combining both course attendance and a test
Initial qualification must include the teaching of all subjects in the list under Section 1 of this Appendix. The duration of that initial qualification must be 280 hours.
Each trainee driver must drive for at least 20 hours individually in a vehicle of the category concerned which meets at least the requirements for test vehicles.
When driving individually, the trainee driver must be accompanied by an instructor, employed by an approved training centre. Each trainee driver may drive for a maximum of eight hours of the 20 hours of individual driving on special terrain or on a top-of-the-range simulator so as to assess training in rational driving based on safety regulations, in particular with regard to vehicle handling in different road conditions and the way they change with different atmospheric conditions, the time of day or night, and the ability to optimise fuel consumption. A Party and, in the case of the Union, a Member State may allow part of the training to be delivered by the approved training centre by means of ICT tools, such as e-learning, while ensuring that the high quality and the effectiveness of the training are maintained, and by selecting the subjects where ICT tools can most effectively be deployed. Reliable user identification and appropriate means of control shall be required in such a case.
For the drivers referred to in Article 5(4) of Section 1 of Part B the length of the initial qualification must be 70 hours, including five hours of individual driving.
At the end of that training, the competent authorities in the Parties or the entity designated by them shall give the driver a written or oral test. The test must include at least one question on each of the objectives in the list of subjects under Section 1 of this Appendix.
2.2. Option involving a test
The competent authorities in the Parties or the entity designated by them shall organise the aforementioned theoretical and practical tests to check whether the trainee driver has the level of knowledge required in Section 1 of this Appendix for the subjects and objectives listed there.
(a)     The theoretical test shall consist of at least two parts:
(i)   questions including multiple-choice questions, questions requiring a direct answer, or a combination of both; and
(ii)     case studies.
The minimum duration of the theoretical test must be four hours.
(b)   The practical test shall consist of two parts:
(i)      a driving test aimed at assessing training in rational driving based on safety regulations. The test must take place, whenever possible, on roads outside built-up areas, on fast roads and on motorways (or similar), and on all kinds of urban highways presenting the different types of difficulties that a driver is liable to encounter. It would be desirable for that test to take place in different traffic density conditions. The driving time on the road must be used optimally in order to assess the candidate in all traffic areas likely to be encountered. The minimum duration of that test must be 90 minutes;
(ii)     a practical test covering at least points 1.5, 3.2, 3.3 and 3.5 of Section 1 of this Appendix.
The minimum duration of that test must be 30 minutes.
The vehicle used for the practical test must meet at least the requirements for test vehicles.
The practical test may be supplemented by a third test taking place on special terrain or on a top-of the-range simulator so as to assess training in rational driving based on safety regulations, in particular with regard to vehicle handling in different road conditions and the way they change with different atmospheric conditions and the time of day or night. The duration of that optional test is not fixed. Should the driver undergo such a test, its duration may be deducted from the 90 minutes of the driving test referred to under point (i), but the time deducted may not exceed 30 minutes.
For the drivers referred to in Article 5(4) of Section 1 of Part B, the theoretical test must be limited to the subjects, referred to in Section 1 of this Appendix, which are relevant to the vehicles to which the new initial qualification applies. However, such drivers must undergo the whole practical test.
SECTION 3
ACCELERATED INITIAL QUALIFICATION
PROVIDED FOR IN ARTICLE 3(2) OF SECTION 1 OF PART B OF THIS ANNEX
Accelerated initial qualification must include the teaching of all subjects in the list in Section 1 of this Appendix. Its duration must be 140 hours.
Each trainee driver must drive for at least 10 hours individually in a vehicle of the category concerned which meets at least the requirements for test vehicles.
When driving individually, the trainee driver must be accompanied by an instructor, employed by an approved training centre. Each trainee driver may drive for a maximum of four hours of the 10 hours of individual driving on special terrain or on a top-of-the-range simulator so as to assess training in rational driving based on safety regulations, in particular with regard to vehicle handling in different road conditions and the way those road conditions change with different atmospheric conditions, the time of day or night, and the ability to optimise fuel consumption. The provisions of the fourth paragraph of point 2.1 of Section 2 of this Appendix shall also apply to the accelerated initial qualification.
For the drivers referred to in Article 5(4) of Section 1 of Part B, the length of the accelerated initial qualification must be 35 hours, including two-and-a-half hours of individual driving.
At the end of that training, the competent authorities in the Parties or the entity designated by them shall give the driver a written or oral test. The test must include at least one question on each of the objectives in the list of subjects under Section 1 of this Appendix.
A Party may count specific other training related to the transport of goods by road required under its legislation as part of the training under this Section.
SECTION 4
COMPULSORY PERIODIC TRAINING
PROVIDED FOR IN POINT (b) OF ARTICLE 3(1) OF SECTION 1 OF PART B OF THIS ANNEX
Compulsory periodic training courses must be organised by an approved training centre. Their duration must be of 35 hours every five years, given in periods of at least seven hours, which may be split over two consecutive days. Whenever e- learning is used, the approved training centre shall ensure that the proper quality of the training is maintained, including by selecting the subjects where ICT tools can most effectively be deployed. In particular, the Parties shall require reliable user identification and appropriate means of control. The maximum duration of the e- learning training shall not exceed 12 hours. At least one of the training course periods shall cover a road safety related subject. The content of the training shall take into account training needs specific to the transport operations carried out by the driver and relevant legal and technological developments and should, as far as possible, take into account specific training needs of the driver. A range of different subjects should be covered over the 35 hours, including repeat training where it is shown that the driver needs specific remedial training.
A Party and, in the case of the Union, a Member State may count specific other training related to the transport of goods by road required under its legislation as part of the training under this Section.
SECTION 5
APPROVAL OF THE INITIAL QUALIFICATION AND PERIODIC TRAINING
5.1. The training centres taking part in the initial qualification and periodic training must be approved by the competent authorities in the Parties. Approval may be given only in response to a written application. The application must be accompanied by documents including:
5.1.1.   a suitable qualification and training programme specifying the subjects taught and setting out the proposed implementing plan and teaching methods;
5.1.2.   the instructors' qualifications and fields of activity;
5.1.3.   information about the premises where the courses are given, the teaching materials, the resources made available for the practical work, and the vehicle fleet used; and
5.1.4.   the conditions regarding participation in the courses (number of participants).
5.2. The competent authority must give approval in writing subject to the following conditions:
5.2.1.   the training must be given in accordance with the documents accompanying the application;
5.2.2.   the competent authority must be entitled to send authorised persons to assist in the training courses of the approved centres, and must be entitled to monitor such centres, with regard to the resources used and the proper running of the training courses and tests; and
5.2.3.   the approval may be withdrawn or suspended if the conditions of approval are no longer complied with.
The approved centre must guarantee that the instructors have a sound knowledge of the most recent regulations and training requirements. As part of a specific selection procedure, the instructors must provide certification showing a knowledge of both the subject material and teaching methods. As regards the practical part of the training, instructors must provide certification of experience as professional drivers or similar driving experience, such as that of driving instructors for heavy vehicles.
The programme of instruction must be in accordance with the approval and must cover the subjects in the list in Section 1. Appendix 27-B-1-2
MODEL OF A DRIVER QUALIFICATION CARD
REFERRED TO IN ARTICLE 9 OF SECTION 1 OF PART B OF THIS ANNEX
SECTION 2
DRIVING TIMES, BREAKS AND REST PERIODS
ARTICLE 1
Scope
1.    This Section lays down the rules on driving time, breaks and rest periods for drivers referred to in point (b) of Article 280 of this Agreement undertaking journeys referred to in Articles 276 and 277 of this Agreement.
2.    Where a driver undertakes a journey referred to in Article 276 or 277 of this Agreement, the rules in this Section apply to any road transport operation undertaken by that driver.
3.    This Section applies:
(a)   where the maximum permissible mass of the vehicle, including any trailer, or semitrailer, exceeds 3,5 tonnes; or
(b)   from 1 July 2026, where the maximum permissible mass of the vehicle, including any trailer, or semi-trailer, exceeds 2,5 tonnes.
4.      This Section does not apply to transport by:
(a)     vehicles or combinations of vehicles with a maximum permissible mass not exceeding 7,5 tonnes used for:
(i)    carrying materials, equipment or machinery for the driver's use in the course of the driver's work, or
(ii)   for delivering goods which are produced on a craft basis,
only within a 100 km radius from the base of the undertaking and on the condition that driving the vehicle does not constitute the driver's main activity and transport is not carried out for hire or reward;
(b)     vehicles with a maximum authorised speed not exceeding 40 km/h;
(c)     vehicles owned or hired without a driver by the armed services, civil defence services, fire services, and forces responsible for maintaining public order when the transport is undertaken as a consequence of the tasks assigned to those services and is under their control;
(d)     vehicles used in emergencies or rescue operations;
(e)     specialised vehicles used for medical purposes;
(f)     specialised breakdown vehicles operating within a 100 km radius of their base;
(g)     vehicles undergoing road tests for technical development, repair or maintenance purposes, and new or rebuilt vehicles which have not yet been put into service;
(h)   vehicles with a maximum permissible mass, including any trailer, or semi- trailer exceeding 2,5 tonnes but not exceeding 3,5 tonnes that are used for the transport of goods, where the transport is not effected for hire or reward, but on the own account of the company or the driver, and where driving does not constitute the main activity of the person driving the vehicle; or
(i)   commercial vehicles, which have a historic status according to the legislation of the Member State in which they are being driven and which are used for the non-commercial transport of goods.
ARTICLE 2
Definitions
For the purposes of this Section, the following definitions apply:
(a)   "transport by road" means any journey made entirely or in part on roads open to the public by a vehicle, whether laden or not;
(b)   "break" means any period during which a driver may not carry out any driving or any other work and which is used exclusively for recuperation;
(c)   "other work" means all activities which are defined as working time in point (a) of Article 2(1) of Section 3 of Part B except "driving", including any work for the same or another employer, within or outside of the transport sector;
(d)   "rest" means any uninterrupted period during which a driver may freely dispose of his or her time;
(e)   "daily rest period" means the daily period during which a driver may freely dispose of his or her time and covers a "regular daily rest period" and a "reduced daily rest period":
(i)    "regular daily rest period" means any period of rest of at least 11 hours, which may be taken in two periods, the first of which must be an uninterrupted period of at least three hours and the second an uninterrupted period of at least nine hours; and
(ii)   "reduced daily rest period" means any period of rest of at least nine hours but less than 11 hours;
(f)   "weekly rest period" means the weekly period during which a driver may freely dispose of his or her time and covers a "regular weekly rest period" and a "reduced weekly rest period":
(i)    "regular weekly rest period" means any period of rest of at least 45 hours; and
(ii)   "reduced weekly rest period" means any period of rest of less than 45 hours, which may, subject to the conditions laid down in Article 6(6) and 6(7), be shortened to a minimum of 24 consecutive hours;
(g)   "a week" means the period of time between 00.00 on Monday and 24.00 on Sunday;
(h)   "driving time" means the duration of driving activity recorded:
(i)    automatically or semi-automatically by the tachograph as defined in points (e), (f), (g) and (h) of Article 2(2) of Section 4 of Part B of this Annex; or
(ii)   manually as required by Article 9(2) and Article 11 of Section 4 of Part B of this Annex;
(i)   "daily driving time" means the total accumulated driving time between the end of one daily rest period and the beginning of the following daily rest period or between a daily rest period and a weekly rest period;
(j)   "weekly driving time" means the total accumulated driving time during a week;
(k)   "maximum permissible mass" means the maximum authorised operating mass of a vehicle when fully laden;
(l)   "multi-manning" means the situation where, during each period of driving between any two consecutive daily rest periods, or between a daily rest period and a weekly rest period, there are at least two drivers in the vehicle to do the driving for the first hour of multi-manning the presence of another driver or drivers is optional but for the remainder of the period it is compulsory;
(m) "driving period" means the accumulated driving time from when a driver commences driving following a rest period or a break until the driver takes a rest period or a break; the driving period may be continuous or broken.
ARTICLE 3
Requirement for drivers' mates
The minimum age for drivers' mates shall be 18 years. However, each Party and, in the case of the Union, a Member State may reduce the minimum age for drivers' mates to 16 years, provided that the reduction is for the purposes of vocational training and there is compliance with the limits imposed by the United Kingdom, in respect of Gibraltar, and, for the Union, the Member State's national rules on employment matters.
ARTICLE 4
Driving times
1.    The daily driving time shall not exceed nine hours.
However, the daily driving time may be extended to at most 10 hours not more than twice during the week.
2.    The weekly driving time shall not exceed 56 hours and shall not result in the maximum weekly working time of 60 hours being exceeded.
3.    The total accumulated driving time during any two consecutive weeks shall not exceed 90 hours.
4.    Daily and weekly driving times shall include all driving time on the territory of the Parties.
5.    A driver shall record as other work any time spent as described in point (c) of Article 2 of this Section as well as any time spent driving a vehicle used for commercial operations where a driver is not required to record driving time, and shall record any periods of availability, as defined in point (2) of Article 2 of Section 3 of Part B, in accordance with point (b)(iii) of Article 6(5) of Section 4 of Part B. This record shall be entered either manually on a record sheet or printout or by use of manual input facilities on recording equipment.
ARTICLE 5
Breaks
After a driving period of four and a half hours a driver shall take an uninterrupted break of not less than 45 minutes, unless the driver takes a rest period.
That break may be replaced by a break of at least 15 minutes followed by a break of at least 30 minutes each distributed over the period in such a way as to comply with the provisions of the first paragraph.
A driver engaged in multi-manning may take a break of 45 minutes in a vehicle driven by another driver provided that the driver taking the break is not involved in assisting the driver driving the vehicle.
ARTICLE 6
Rests
1.    A driver shall take daily and weekly rest periods.
2.    Within each period of 24 hours after the end of the previous daily rest period or weekly rest period a driver shall have taken a new daily rest period.
If the portion of the daily rest period which falls within that 24-hour period is at least nine hours but less than 11 hours, then the daily rest period in question shall be regarded as a reduced daily rest period.
3.    A daily rest period may be extended to make a regular weekly rest period or a reduced weekly rest period.
4.    A driver may have at most three reduced daily rest periods between any two weekly rest periods.
5.    By way of derogation from paragraph 2, within 30 hours of the end of a daily or weekly rest period, a driver engaged in multi-manning must have taken a new daily rest period of at least nine hours.
6.    In any two consecutive weeks a driver shall take at least:
(a)   two regular weekly rest periods; or
(b)   one regular weekly rest period and one reduced weekly rest period of at least 24 hours.
A weekly rest period shall start no later than at the end of six 24-hour periods from the end of the previous weekly rest period.
7.    By way of derogation from paragraph 6, a driver engaged in international transport of goods may, outside the territory of the Party of the road haulage operator or, for drivers of Union road haulage operators, outside the territory of the Member State of the road haulage operator, take two consecutive reduced weekly rest periods provided that the driver in any four consecutive weeks takes at least four weekly rest periods, of which at least two shall be regular weekly rest periods.
For the purpose of this paragraph, a driver shall be considered to be engaged in international transport where the driver starts the two consecutive reduced weekly rest periods outside the territory of the Party of the road haulage operator and drivers' place of residence or, for the Union, outside the territory of the Member State of the road haulage operator and the country of the drivers' place of residence.
Any reduction in weekly rest period shall be compensated by an equivalent period of rest taken en bloc before the end of the third week following the week in question.
Where two reduced weekly rest periods have been taken consecutively in accordance with the third subparagraph, the next weekly rest period shall be preceded by a rest period taken as compensation for those two reduced weekly rest periods.
8.    Any rest taken as compensation for a reduced weekly rest period shall be attached to another rest period of at least nine hours.
9.    The regular weekly rest periods and any weekly rest period of more than 45 hours taken in compensation for previous reduced weekly rest periods shall not be taken in a vehicle. They shall be taken in suitable gender-friendly accommodation with adequate sleeping and sanitary facilities.
Any costs for accommodation outside the vehicle shall be covered by the employer.
10.   Transport undertakings shall organise the work of drivers in such a way that the drivers are able to return to the employer's operational centre where the driver is normally based and where the driver's weekly rest period begins, in Gibraltar and, in the case of the Union, the Member State of the employer's establishment, or to return to the drivers' place of residence, within each period of four consecutive weeks, in order to spend at least one regular weekly rest period or a weekly rest period of more than 45 hours taken in compensation for reduced weekly rest period.
However, where the driver has taken two consecutive reduced weekly rest periods in accordance with paragraph 7, the transport undertaking shall organise the work of the driver in such a way that the driver is able to return before the start of the regular weekly rest period of more than 45 hours taken in compensation.
The undertaking shall document how it fulfils that obligation and shall keep the documentation at its premises in order to present it at the request of control authorities.
11.   A weekly rest period that falls in two weeks may be counted in either week, but not in both.
12.   By way of derogation, where a driver accompanies a vehicle which is transported by ferry or train and takes a regular daily rest period or a reduced weekly rest period, that period may be interrupted not more than twice by other activities not exceeding one hour in total. During that regular daily rest or reduced weekly rest period the driver shall have access to a sleeper cabin, bunk or couchette at their disposal.
With regard to regular weekly rest periods, that derogation shall only apply to ferry or train journeys where:
(a)   the journey is scheduled for eight hours or more; and
(b)   the driver has access to a sleeper cabin in the ferry or on the train.
13.   Any time spent travelling to a location to take charge of a vehicle falling within the scope of this Section, or to return from that location, when the vehicle is neither at the driver's home nor at the employer's operational centre where the driver is normally based, shall not be counted as a rest or break unless the driver is on a ferry or train and has access to a sleeper cabin, bunk or couchette.
14.   Any time spent by a driver driving a vehicle which falls outside the scope of this Section to or from a vehicle which falls within the scope of this Section, which is not at the driver's home or at the employer's operational centre where the driver is normally based, shall count as other work.
ARTICLE 7
Liability of road haulage operators
1.    A road haulage operator of a Party shall not give drivers it employs or who are put at its disposal any payment, even in the form of a bonus or wage supplement, related to distances travelled, the speed of delivery and/or the amount of goods carried if that payment is of such a kind as to endanger road safety and/or encourages infringement of this Section.
2.     A road haulage operator of a Party shall organise road transport operations and properly instruct crew members so that they are able to comply with the provisions of this Section.
3.     A road haulage operator of a Party shall be liable for infringements committed by drivers of the operator, even if the infringement was committed on the territory of the other Party.
Without prejudice to the right of the Parties to hold road haulage operators fully liable, the Parties may make this liability conditional on the operator's infringement of paragraphs 1 and 2. The Parties may consider any evidence that the road haulage operator cannot reasonably be held responsible for the infringement committed.
4.     Road haulage operators, consignors, freight forwarders, principal contractors, subcontractors and driver employment agencies shall ensure that contractually agreed transport time schedules respect this Section.
5.     A road haulage operator which uses vehicles that are fitted with recording equipment complying with point (f), (g) or (h) of Article 2 of Section 4 of Part B and that fall within the scope of this Section, shall:
(i)    ensure that all data are downloaded from the vehicle unit and driver card as regularly as is stipulated by the Party and that relevant data are downloaded more frequently so as to ensure that all data concerning activities undertaken by or for that road haulage operator are downloaded; and
(ii)   ensure that all data downloaded from both the vehicle unit and driver card are kept for at least 12 months following recording and, should an inspecting officer request it, such data are accessible, either directly or remotely, from the premises of the road haulage operator. For the purposes of this paragraph "downloaded" shall be interpreted in accordance with the definition laid down in point (g) of Article 2(2) of Section 2 of Part C.
The maximum period within which the relevant data shall be downloaded under point (i) of this paragraph shall be 90 days for data from the vehicle unit and 28 days for data from the driver card.
ARTICLE 8
Exceptions
1.    Provided that road safety is not thereby jeopardised and to enable the vehicle to reach a suitable stopping place, the driver may depart from Articles 4, 5 and 6 to the extent necessary to ensure the safety of persons, of the vehicle or its load. The driver shall indicate the reason for such departure manually on the record sheet of the recording equipment or on a printout from the recording equipment or in the duty roster, at the latest on arrival at the suitable stopping place.
2.    Provided that road safety is not thereby jeopardised, in exceptional circumstances, the driver may also depart from Article 4(1) and (2) and from Article 6(2) by exceeding the daily and weekly driving time by up to one hour in order to reach the employer's operational centre or the driver's place of residence to take a weekly rest period.
Under the same conditions, the driver may exceed the daily and weekly driving time by up to two hours, provided that an uninterrupted break of 30 minutes was taken immediately prior to the additional driving in order to reach the employer's operational centre or the driver's place of residence for taking a regular weekly rest period.
The driver shall indicate the reason for such departure manually on the record sheet of the recording equipment, or on a printout from the recording equipment or in the duty roster, at the latest on arrival at the destination or the suitable stopping place.
Any period of extension shall be compensated by an equivalent period of rest taken en bloc with any rest period, by the end of the third week following the week in question.
3.    Provided that road safety is not thereby jeopardised, each Party and, in the case of the Union, a Member State may grant exceptions from Articles 3 to 6 and make such exceptions subject to individual conditions on its own territory or, with the agreement of the other Party, on the territory of the other Party, applicable to transport by the following:
(a)   vehicles owned or hired, without a driver, by public authorities to undertake transport by road which do not compete with private road haulage operators;
(b)   vehicles used or hired, without a driver, by agricultural, horticultural, forestry, farming or fishery undertakings for carrying goods as part of their own entrepreneurial activity within a radius of up to 100 km from the base of the undertaking;
(c)   agricultural tractors and forestry tractors used for agricultural or forestry activities, within a radius of up to 100 km from the base of the undertaking which owns, hires or leases the vehicle;
(d)   vehicles or combinations of vehicles with a maximum permissible mass not exceeding 7,5 tonnes used by universal service providers to deliver items as part of the universal service. Those vehicles shall be used only within a 100 km radius from the base of the undertaking, and on condition that driving the vehicles does not constitute the driver's main activity;
(e)   vehicles operating exclusively on islands not exceeding 2 300 square kilometres in area which are not linked to the rest of the national territory by a bridge, ford or tunnel open for use by motor vehicles;
(f)   vehicles used for the transport of goods within a 100 km radius from the base of the undertaking and propelled by means of natural or liquefied gas or electricity, the maximum permissible mass of which, including the mass of a trailer or semi-trailer, does not exceed 7,5 tonnes;
(g)   vehicles used in connection with sewerage, flood protection, water, gas and electricity maintenance services, road maintenance and control, door-to-door household refuse collection and disposal, telegraph and telephone services, radio and television broadcasting, and the detection of radio or television transmitters or receivers;
(h)   specialised vehicles transporting circus and funfair equipment;
(i)   specially fitted mobile project vehicles, the primary purpose of which is use as an educational facility when stationary;
(j)   vehicles used for milk collection from farms and/or for the return to farms of milk containers or milk products intended for animal feed;
(k)   specialised vehicles transporting money and/or valuables;
(l)   vehicles used for carrying animal waste or carcasses which are not intended for human consumption;
(m) vehicles used exclusively on roads inside hub facilities such as ports, interports and railway terminals;
(n)   vehicles used for the transport of live animals from farms to local markets and vice versa or from markets to local slaughterhouses within a radius of up to 100 km;
(o)   vehicles or combinations of vehicles carrying construction machinery for a construction undertaking, up to a radius of 100 km from the base of the undertaking, provided that driving the vehicles does not constitute the driver's main activity; and
(p)   vehicles used for the delivery of ready-mixed concrete.
4.    Provided that working conditions of drivers and road safety are not thereby jeopardised and that the limits set out in Article 3 of Section 3 of Part B are complied with, a Party, and in the case of the Union, a Member State, may grant temporary exceptions from the application of Articles 4, 5 and 6 of this Section to transport operations carried out in exceptional circumstances, in accordance with the procedure applicable in the Party.
The temporary exceptions shall be duly reasoned and notified immediately to the other Party. The Specialised Committee on Economy and Trade shall specify the modalities of that notification. Each Party shall immediately publish that information on a public website and shall ensure that its enforcement activities take into account an exception granted by the other Party.
SECTION 3
WORKING TIME OF MOBILE WORKERS
ARTICLE 1
Scope
1.    This Section applies to mobile workers employed by road haulage operators of the Parties, undertaking journeys referred to in Articles 276 and 277 of this Agreement. This Section shall also apply to self-employed drivers.
2.    This Section shall supplement the provisions of Section 2 of Part B which take precedence over the provisions of this Section.
3.    A Party may disapply the application of this Section for mobile workers and self-employed drivers.
4.    Where a Party disapplies the application of this Section under paragraph 3, that Party shall notify the other Party.
ARTICLE 2
Definitions
For the purposes of this Section, the following definitions apply:
(1)   "working time" means:
(a)   in the case of mobile workers: the time from the beginning to the end of work, during which the mobile worker is at his or her workstation, at the disposal of the employer and exercising his or her functions or activities, that is to say:
–     the time devoted to all road transport activities, in particular, the following:
(i)    driving;
(ii)   loading and unloading;
(iii) assisting passengers boarding and disembarking from the vehicle;
(iv) cleaning and technical maintenance; and
(v)    all other work intended to ensure the safety of the vehicle and its cargo or to fulfil the legal or regulatory obligations directly linked to the specific transport operation under way, including monitoring of loading and unloading, administrative formalities with police, customs, immigration officers etc.; and
–     the times during which driver cannot dispose freely of his or her time and is required to be at his or her workstation, ready to take up normal work, with certain tasks associated with being on duty, in particular during periods awaiting loading or unloading where their foreseeable duration is not known in advance, that is to say either before departure or just before the actual start of the period in question, or under the general conditions negotiated between the social partners and/or under the terms of the legislation of the Parties;
(b)   in the case of self-employed drivers, the same definition applies to the time from the beginning to the end of work, during which the self- employed driver is at his or her workstation, at the disposal of the client and exercising his or her functions or activities other than general administrative work that is not directly linked to the specific transport operation under way.
The break times referred to in Article 4, the rest times referred to in Article 5 and, without prejudice to the legislation of the Parties or agreements between the social partners providing that such periods should be compensated or limited, the periods of availability referred to in point (2) of this Article, shall be excluded from working time;
(2)   "periods of availability" means:
–    periods other than those relating to break times and rest times during which the mobile worker is not required to remain at his or her workstation, but must be available to answer any calls to start or resume driving or to carry out other work. In particular such periods of availability shall include periods during which the mobile worker is accompanying a vehicle being transported by ferryboat or by train as well as periods of waiting at frontiers and those due to traffic prohibitions.
Those periods and their foreseeable duration shall be known in advance by the mobile worker, that is to say either before departure or just before the actual start of the period in question, or under the general conditions negotiated between the social partners and/or under the terms of the legislation of the Parties;
–    for mobile workers driving in a team, the time spent sitting next to the driver or on the couchette while the vehicle is in motion;
(3)   "workstation" means:
–    the location of the main place of business of the road haulage operator for which the person performing mobile road transport activities carries out duties, together with its various subsidiary places of business, regardless of whether they are located in the same place as its head office or main place of business;
–    the vehicle which the person performing mobile road transport activities uses when that person carries out duties; and –     any other place in which activities connected with transportation are carried out;
(4)   "mobile worker" means, for the purpose of this Section, any worker forming part of the travelling staff, including trainees and apprentices, who is in the service of an undertaking which operates transport services for passengers or goods by road on the territory of the other Party;
(5)   "self-employed driver" means anyone whose main occupation is the transport of goods by road for hire or reward, who is entitled to work for himself and who is not tied to an employer by an employment contract or by any other type of working hierarchical relationship, who is free to organise the relevant working activities, whose income depends directly on the profits made and who has the freedom to, individually or through a cooperation between self- employed drivers, have commercial relations with several customers.
For the purposes of this Section, those drivers who do not satisfy those criteria shall be subject to the same obligations and benefit from the same rights as those provided for mobile workers by this Section;
(6)   "person performing mobile road transport activities" means any mobile worker or self-employed driver who performs such activities;
(7)   "week" means the period between 00.00 hours on Monday and 24.00 hours on Sunday;
(8)   "night time" means a period of at least four hours, as defined by national law, between 00.00 hours and 07.00 hours; and
(9)   "night work" means any work performed during night time.
ARTICLE 3
Maximum weekly working time
1.   Each Party shall take the measures necessary to ensure that the average weekly working time may not exceed 48 hours. The maximum weekly working time may be extended to 60 hours only if, over four months, an average of 48 hours a week is not exceeded.
2.   Each Party shall take the measures necessary to ensure that working time for different employers is the sum of the working hours. The employer shall ask the mobile worker concerned in writing for an account of time worked for another employer. The mobile worker shall provide such information in writing.
ARTICLE 4
Breaks
Each Party shall take the measures necessary to ensure that, without prejudice to the provisions of Section 2 of Part B of this Annex, persons performing mobile road transport activities, in no circumstances work for more than six consecutive hours without a break. Working time shall be interrupted by a break of at least 30 minutes, if working hours total between six and nine hours, and of at least 45 minutes, if working hours total more than nine hours.
Breaks may be subdivided into periods of at least 15 minutes each.
ARTICLE 5
Rest periods
For the purposes of this Section, apprentices and trainees who are in the service of an undertaking which operates transport services for goods by road journeys on the territory of the other Party shall be covered by the same provisions on rest time as other mobile workers pursuant to Section 2 of Part B of this Annex.
ARTICLE 6
Night work
Each Party shall take the measures necessary to ensure that:
(a)   if night work is performed, the daily working time does not exceed 10 hours in each 24 period, and
(b)   compensation for night work is given in accordance with national legislative measures, collective agreements, agreements between the two sides of industry and/or national practice, on condition that such compensation is not liable to endanger road safety.
ARTICLE 7
Derogations
1.    Derogations from Articles 3 and 6 may, for objective or technical reasons or reasons concerning the organisation of work, be adopted by means of collective agreements, agreements between the social partners, or if that is not possible, by laws, regulations or administrative provisions provided that there is consultation of the representatives of the employers and workers concerned and efforts are made to encourage all relevant forms of social dialogue.
2.    The option to derogate from Article 3 may not result in the establishment of a reference period exceeding six months, for calculation of the average maximum weekly working time of forty-eight hours.
3.    The Specialised Committee on Economy and Trade shall be informed of the derogations applied by a Party in accordance with paragraph 1.
ARTICLE 8
Information and records
Each Party shall ensure that:
(a)   mobile workers are informed of the relevant national requirements, the internal rules of the road haulage operator and agreements between the two sides of industry, in particular collective agreements and any company agreements, reached on the basis of this Section; and
(b)   the working time of persons performing mobile road transport activities is recorded. Records shall be kept for at least two years after the end of the period covered. Employers shall be responsible for recording the working time of mobile workers. Employers shall upon request provide mobile workers with copies of the records of hours worked.
ARTICLE 9
More favourable provisions
This Section shall not affect the right of each Party to apply or introduce laws, regulations or administrative provisions more favourable to the protection of the health and safety of persons performing mobile road transport activities, or their right to facilitate or permit the application of collective agreements or other agreements concluded between the two sides of industry which are more favourable to the protection of the health and safety of mobile workers. Those rules shall be applied in a non-discriminatory manner.
SECTION 4
USE OF TACHOGRAPHS BY DRIVERS
ARTICLE 1
Subject matter and principles
This Section lays down requirements for drivers falling within the scope of Section 2 of Part B regarding the use of tachographs referred to in point (b) of Article 280 of this Agreement.
ARTICLE 2
Definitions
1.    For the purposes of this Section, the definitions set out in Article 2 of Section 2 of Part B apply.
2.    In addition to the definitions referred to in paragraph 1, for the purposes of this Section the following definitions apply:
(a)   "tachograph" or "recording equipment" means the equipment intended for installation in road vehicles to display, record, print, store and output automatically or semi-automatically details of the movement, including the speed, of such vehicles and details of certain periods of activity of their drivers;
(b)   "record sheet" means a sheet designed to accept and retain recorded data, to be placed in an analogue tachograph, and on which the marking devices of the analogue tachograph continuously inscribe the information to be recorded;
(c)   "tachograph card" means a smart card, intended for use with the tachograph, which allows identification by the tachograph of the role of the cardholder and allows data transfer and storage;
(d)   "driver card" means a tachograph card, issued by the competent authorities in a Party to a particular driver, which identifies the driver and allows for the storage of driver activity data;
(e)   "analogue tachograph" means a tachograph complying with the specifications in Annex I to Regulation (EU) No 165/2014 of the European Parliament and of the Council1, as adapted by Appendix 27-B-4-1;
(f)   "digital tachograph" means a tachograph complying with one of the
of 4 February 2014 on tachographs in road transport, repealing Council Regulation (EEC) No 3821/85 on recording equipment in road transport and amending Regulation (EC) No 561/2006 of the European Parliament and of the Council on the harmonisation of certain social legislation relating to road transport (OJ EU L 60, 28.2.2014, p. 1,
ELI: http://data.europa.eu/eli/reg/2014/165/oj). following set of specifications, as adapted by Appendix 27-B-4-2:
–      Annex IB to Regulation (EEC) No 3821/85 applicable until 30 September 2011;
–      Annex IB to Regulation (EEC) No 3821/85 applicable from 1 October 2011; or
–      Annex IB to Regulation (EEC) No 3821/85 applicable from 1 October 2012;
(g)   "smart tachograph 1" means a tachograph complying with Annex IC to Commission Implementing Regulation (EU) 2016/7991 applicable from 15 June 2019 and until 20 August 2023, as adapted by Appendix 27-B- 4-3;
(h)   "smart tachograph 2" means a tachograph complying with Annex IC to Implementing Regulation (EU) 2016/799, as adapted by Appendix 27-B-4-4.
(i)   "event" means an abnormal operation detected by the digital tachograph which may result from a fraud attempt; and
(j)   "non-valid card" means a card detected as faulty, or whose initial authentication failed, or whose start of validity date is not yet reached, or whose expiry date has passed.
implementing Regulation (EU) No 165/2014 of the European Parliament and of the Council laying down the requirements for the construction, testing, installation, operation and repair of tachographs and their components (OJ EU L 139, 26.5.2016, p. 1,
ELI: http://data.europa.eu/eli/reg_impl/2016/799/oj).
ARTICLE 3
Use of driver cards
1.    The driver card is personal.
2.    A driver may hold no more than one valid driver card, and is only authorised to use his or her own personalised driver card. A driver shall not use a driver card which is defective or which has expired.
ARTICLE 4
Issuing of driver cards
1.    Driver cards shall be requested to the competent authority in the Party where the driver has his or her normal residence.
2.    For the purposes of this Article, "normal residence" means the place where a person usually lives, that is for at least 185 days in each calendar year, because of personal and occupational ties, or, in the case of a person with no occupational ties, because of personal ties which show close links between that person and the place where that person is living.
However, the normal residence of a person whose occupational ties are in a place different from their personal ties and who consequently lives in turn in different places situated in the two Parties shall be regarded as being the place of their personal ties, provided that such person returns there regularly. This last condition does not need to be complied with where the person is living in a Party in order to carry out a fixed-term assignment.
3.    Drivers shall give proof of their normal residence by any appropriate means, such as their identity card or any other valid document.
ARTICLE 5
Renewal of driver cards
Where a driver wishes to renew his or her driver card, the driver shall apply to the competent authorities in the Party of his or her normal residence not later than 15 working days before the expiry date of the card.
ARTICLE 6
Use of driver cards and record sheets
1.    Drivers shall use record sheets or driver cards every day on which they drive, starting from the moment they take over the vehicle. The record sheet or driver card shall not be withdrawn before the end of the daily working period unless its withdrawal is otherwise authorised or is necessary in order to enter the symbol of the country after having crossed a border. No record sheet or driver card may be used to cover a period longer than that for which it is intended.
2.    Drivers shall adequately protect the record sheets or driver cards, and shall not use dirty or damaged record sheets or driver cards. The driver shall ensure that, taking into account the length of the period of service, the printing of data from the tachograph at the request of a control officer can be carried out correctly in the event of an inspection.
3.    When, as a result of being away from the vehicle, a driver is unable to use the tachograph fitted to the vehicle, the periods of time referred to in points (b)(ii),
(b)(iii) and (b)(iv) of paragraph 5 shall:
(a)   if the vehicle is fitted with an analogue tachograph, be entered on the record sheet, either manually, by automatic recording or other means, legibly and without dirtying the record sheet; or
(b)   if the vehicle is fitted with a digital tachograph, smart tachograph 1 or smart tachograph 2, be entered onto the driver card using the manual entry facility provided for in the tachograph.
Each Party shall not impose on drivers a requirement to present forms attesting to their activities while away from the vehicle.
4.    Where there is more than one driver on board a vehicle fitted with a digital, a smart tachograph 1 or smart tachograph 2, each driver shall ensure that his or her driver card is inserted into the correct slot in the tachograph.
Where there is more than one driver on board a vehicle fitted with an analogue tachograph, the drivers shall amend the record sheets as necessary, so that the relevant information is recorded on the record sheet of the driver who is actually driving.
5.    Drivers shall:
(a)   ensure that the time recorded on the record sheet corresponds to the official time in the country of registration of the vehicle;
(b)   operate the switch mechanisms enabling the following periods of time to be recorded separately and distinctly:
(i)    under the      sign: driving time,
(ii)   under the       sign: "other work", which means any activity other than driving, as defined in point (a) of Article 2 of Section 3 of Part B, and also any work for the same or another employer within or outside of the transport sector,
(iii) under the        sign: "availability", as defined in point (b) of Article 2 of Section 3 of Part B,
(iv) under the           sign: breaks, rest, annual leave or sick leave, and
(v)    under the sign for "ferry/train": In addition to the         sign: the rest period spent on a ferry or train as required in paragraph 12 of Article 6 of Section 2 of Part B.
6.    Each driver of a vehicle fitted with an analogue tachograph shall enter the following information on his or her record sheet:
(a)   on beginning to use the record sheet – the driver's surname and first name;
(b)   the date and place where use of the record sheet begins and the date and place where such use ends;
(c)   the registration number of each vehicle to which the driver is assigned, both at the start of the first journey recorded on the record sheet and then, in the event of a change of vehicle, during use of the record sheet;
(d)   the odometer reading:
(i)    at the start of the first journey recorded on the record sheet;
(ii)   at the end of the last journey recorded on the record sheet; and
(iii) in the event of a change of vehicle during a working day, the reading on the first vehicle to which the driver was assigned and the reading on the next vehicle;
(e)   the time of any change of vehicle; and
(f)   the symbols of the countries in which the daily working period started and finished. The driver shall also enter the symbol of the country or territory that the driver enters after crossing a border of a Member State and of Gibraltar, at the beginning of the driver's first stop in that Member State or Gibraltar. That first stop shall be made at the nearest possible stopping place at or after the border. Where the crossing of the border takes place on a ferry or train, the driver shall enter the symbol of the country at the port or station of arrival.
7.    The driver shall enter in the digital tachograph the symbols of the countries in which the daily working period started and finished.
The driver shall also enter the symbol of the country or territory that the driver enters after crossing a border of a Party, or in the case of the Union, a Member State at the beginning of the driver's first stop in that Party, or in the case of the Union, the Member State. That first stop shall be made at the nearest possible stopping place at or after the border. Where the crossing of the border takes place on a ferry or train, the driver shall enter the symbol of the country at the port or station of arrival.
A Party or, in the case of the Union, a Member State may require drivers of vehicles engaged in transport operations inside their territory to add more detailed geographic specifications to the country symbol, provided that each Party notifies in advance the other Party about those detailed geographic specifications.
It shall not be necessary for drivers to enter the information referred to in the first sentence of the first subparagraph if the tachograph is automatically recording that location data.
ARTICLE 7
Correct use of tachographs
1.    Transport undertakings and drivers shall ensure the correct functioning and proper use of digital tachographs and driver cards. Transport undertakings and drivers using analogue tachographs shall ensure their correct functioning and the proper use of record sheets.
2.    It shall be forbidden to falsify, conceal, suppress or destroy data recorded on the record sheet or stored in the tachograph or on the driver card, or print-outs from the tachograph. Any manipulation of the tachograph, record sheet or driver card which could result in data and/or printed information being falsified, suppressed or destroyed shall also be prohibited. No device which could be used to that effect shall be present on the vehicle.
ARTICLE 8
Stolen, lost or defective driver cards
1.    Issuing authorities of the Parties shall keep records of issued, stolen, lost or defective driver cards for a period at least equivalent to their period of validity.
2.    If a driver card is damaged or if it malfunctions, the driver shall return it to the competent authority in the country of the driver's normal residence. Theft of the driver card shall be formally declared to the competent authorities of the State where the theft occurred.
3.    Any loss of the driver card shall be reported in a formal declaration to the competent authorities in the issuing Party and to the competent authorities in the Party of the driver's normal residence if that is different.
4.       If the driver card is damaged, malfunctions or is lost or stolen, the driver shall, within seven days, apply for its replacement to the competent authorities in the Party of the driver's normal residence.
5.       In the circumstances set out in paragraph 4, the driver may continue to drive without a driver card for a maximum period of 15 days or for a longer period if that is necessary for the vehicle to return to the premises where it is based, provided that the driver can prove the impossibility of producing or using the card during that period.
ARTICLE 9
Damaged driver cards and record sheets
1.       In the event of damage to a record sheet bearing recordings or to a driver card, drivers shall keep the damaged record sheet or driver card together with any spare record sheet used to replace it.
2.       Where a driver card is damaged, malfunctions, or is lost or stolen, the driver shall:
(a)      at the start of his or her journey, print out the details of the vehicle that the driver is driving, and enter on that printout:
(i)    details that enable the driver to be identified (name, driver card or driving licence number), including the driver's signature; and
(ii)   the periods referred to in points (b)(ii), (b)(iii) and (b)(iv) of Article 6(5); and
(b)      at the end of the journey, print out the information relating to periods of time recorded by the tachograph, record any periods of other work, availability and rest taken since the printout made at the start of the journey, where not recorded by the tachograph, and mark on that document details enabling the driver to be identified (name, driver card or driving licence number), including the driver's signature.
ARTICLE 10
Records to be carried by the driver
1.     Where a driver drives a vehicle fitted with an analogue tachograph, the driver shall be able to produce, whenever an authorised control officer so requests:
(i)    the record sheets for the current day and the preceding 28 days;
(ii)   the driver card, if one is held; and
(iii) any manual records and printouts made during the current day and the previous 28 days.
2.     Where the driver drives a vehicle fitted with a digital, a smart tachograph 1 or smart tachograph 2, the driver shall be able to produce, whenever an authorised control officer so requests:
(i)    the driver's driver card;
(ii)   any manual records and printouts made during the current day and the previous 28 days; and
(iii) the record sheets corresponding to the same period as that referred to in point (ii) during which the driver drove a vehicle fitted with an analogue tachograph. From 31 December 2024, the period of 28 days referred to in points (i) and (iii) of paragraph 1 and in point (ii) of paragraph 2 shall be replaced by 56 days.
3.    An authorised control officer may check compliance with Section 2 of Part B by analysis of the record sheets, of the displayed, printed or downloaded data which have been recorded by the tachograph or by the driver card or, failing that, of any other supporting document that justifies non-compliance with a provision of that Section.
ARTICLE 11
Procedures for drivers in the event of malfunctioning equipment
While the tachograph is unserviceable or malfunctioning, the driver shall mark data enabling him to be identified (name, driver card or driving licence number), including a signature, as well as the information for the various periods of time which are no longer recorded or printed out correctly by the tachograph:
(a)   on the record sheet or sheets; or
(b)   on a temporary sheet to be attached to the record sheet or to be kept together with the driver card.
ARTICLE 12
Enforcement measures
1.    Each Party shall adopt all appropriate measures to ensure observance of the provisions of Sections 2, 3 and 4 of Part B, in particular by ensuring annually an adequate level of roadside checks and checks performed at the premises of undertakings covering a large and representative cross-section of mobile workers, drivers, undertakings and vehicles of all transport categories falling within the scope of those Sections.
The competent authorities in each Party shall organise the checks so that:
(i)    during each calendar year, a minimum of 3 % of the days worked by the drivers of vehicles falling within the scope of Section 2 of Part B applies shall be checked; and
(ii)   at least 30 % of the total number of working days checked shall be checked at the roadside and at least 50 % at the premises of undertakings.
The elements of roadside checks shall include:
(i)    daily and weekly driving periods, interruptions and daily and weekly rest periods;
(ii)   the record sheets of the preceding days, which shall be on board the vehicle, and/or the data stored for the same period on the driver card and/or in the memory of the tachograph and/or on the printouts, when required; and
(iii) the correct functioning of the tachograph.
Those checks shall be carried out without discrimination among vehicles, undertakings and drivers whether resident or not, and regardless of the origin or destination of the journey or type of tachograph.
The elements of checks on the premises of undertakings shall include, in addition to the elements subject to roadside checks:
(i)    weekly rest periods and driving periods between those rest periods;
(ii)   fortnightly driving limits;
(iii) compensation for reduced weekly rest periods in accordance with Article 6(6) and (7) of Section 2 of Part B; and
(iv) use of record sheets and/or vehicle unit and driver card data and printouts and/or the organisation of drivers' working time.
2.       If the findings of a roadside check on the driver of a vehicle registered in the territory of the other Party provide grounds to believe that infringements have been committed which cannot be detected during the check due to lack of necessary data, the competent authorities in each Party shall assist each other to clarify the situation. In cases where, to that end, the competent authorities in a Party carry out a check at the premises of the undertaking, the results of that check shall be communicated to the competent authorities of the other Party.
3.       The competent authorities in the Parties shall work in cooperation with each other in the organisation of concerted roadside checks.
4.       Each Party shall introduce a risk rating system for undertakings based on the relative number and severity of any infringements, as set out in Appendix 27-A-1-1 and of any infringements included in the list set out in Appendix 27-A-1-1bis.
5.       Undertakings with a high risk rating shall be checked more closely and more often.
6.       Each Party and, in the case of the Union, each Member State, shall enable its competent authorities to impose a penalty on a road haulage operator and/or a driver for an infringement of the applicable provisions on driving time, breaks and rest periods detected on its territory and for which a penalty has not already been imposed, even where that infringement has been committed on the territory of the other Party or, in the case of the Union, the territory of a Member State or of a third country. Appendix 27-B-4-1
ADAPTATIONS TO THE TECHNICAL SPECIFICATIONS OF THE ANALOGUE TACHOGRAPH
Annex I to Regulation (EU) No 165/2014 is adapted for the purpose of this Section as follows:
(a)   In Section III (Construction requirements for recording equipment), in paragraph 4.1 of subsection (c) (Recording instruments), for "points (ii), (iii) and (iv) of Article 34(5)(b) of this Regulation" substitute "points (ii), (iii) and
(iv) of point (b) of Article 6(5) of Section 4 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(b)   In Section III (Construction requirements for recording equipment), in paragraph 4.2 of subsection (c) (Recording instruments), for "Article 34 of this Regulation" substitute "Article 6(5) of Section 4 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(c)   In Section IV (Record sheets), in the third subparagraph of paragraph 1 of subsection (a) (General points), for "Article 34 of this Regulation" substitute "Article 6(6) of Section 4 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(d)   In Section V (Installation of recording equipment), in the first subparagraph of paragraph 5, for "this Regulation" substitute "Section 4 of Part B and Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(e)   In Section V (Installation of recording equipment), in the third subparagraph of paragraph 5, for "Part A of Annex II to Directive 2007/46/EC of the European Parliament and of the Council" substitute "the Consolidated Resolution on the Construction of Vehicles (R.E.3)" and for "this Regulation" substitute "Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(f)   In Section VI (Checks and inspections), in the text before paragraph 1, after "Member States" insert "and the United Kingdom, in respect of Gibraltar";
(g)   In Section VI (Checks and inspections), in the second subparagraph of paragraph 1 (Certification of new or repaired instruments), after "Member States" insert "and the United Kingdom, in respect of Gibraltar", and for "this Regulation" substitute "Section 4 of Part B and Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(h)   In Section VI (Checks and inspections), in subparagraph (b) of paragraph 3 (Periodic inspections), after "Member State" insert "and the United Kingdom, in respect of Gibraltar". Appendix 27-B-4-2
ADAPTATIONS TO THE TECHNICAL SPECIFICATIONS OF THE DIGITAL TACHOGRAPH
Annex IB to Regulation (EEC) No 3821/85, including the Appendixes introduced by Council Regulation (EC) No 2135/981, is adapted for the purpose of this Section as follows:
1.   In the case of the United Kingdom, in respect of Gibraltar, the references to "Member State" are replaced by "Party", except for the references in subsection IV (Construction and functional requirements for tachograph cards), paragraph 174 and subsection VII (Card issuing), paragraph 268a;
2.   For "Council Regulation (EEC) No 3820/85" and "Regulation (EC) No 561/2006" substitute "Section 2 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
Regulation (EEC) No 3821/85 on recording equipment in road transport and Directive 88/599/EEC concerning the application of Regulations (EEC) No 3820/84 and (EEC) No 3821/85 (OJ EC L 274, 9.10.1998, p. 1,
ELI: http://data.europa.eu/eli/reg/1998/2135/oj). Section I (Definitions) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
3.    Point (u) is replaced by the following:
"(u) 'effective circumference of the wheels' means the average of the distances travelled by each of the wheels moving the vehicle (driving wheels) in the course of one complete rotation. The measurement of those distances shall be made under standard test conditions as defined under requirement 414 and is expressed in the form 'l = … mm'. Vehicle manufacturers may replace the measurement of those distances by a theoretical calculation which takes into account the distribution of the weight on the axles, vehicle unladen in normal running order, namely with coolant fluid, lubricants, fuel, tools, spare-wheel and driver. The methods for such theoretical calculation are subject to approval by the competent authority in a Party and can take place only before tachograph activation;";
4.    In point (bb), the reference to "Council Directive 92/6/EEC" is replaced by "the applicable law of each Party";
5.    Point (ii) is replaced by the following:
"'security certification' means: process to certify, by a Common Criteria certification body, that the recording equipment (or component) or the tachograph card under investigation fulfils the security requirements defined in Appendix 10 (Generic security targets);";
6.    In point (mm), the reference to "Directive 92/23/EEC" is replaced by "UNECE Regulation No 54";
7.    In point (nn), footnote 17 is replaced by the following:
"'Vehicle Identification Number' means a fixed combination of characters assigned to each vehicle by the manufacturer, which consists of two sections: the first, composed of not more than six characters (letters or figures), identifying the general characteristics of the vehicle, in particular the type and model; the second, composed of eight characters of which the first four may be letters or figures and the other four figures only, providing, in conjunction with the first section, clear identification of a particular vehicle.";
8.    In point (rr), the first indent is replaced by the following:
"–    installed and used only in M1 and N1 type vehicles as defined in the Consolidated Resolution on the Construction of Vehicles (R.E.3)".
Section II (General characteristics and functions of the recording equipment) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
9.    In paragraph 004, the last subparagraph is deleted.
Section III (Construction and functional requirements for recording equipment) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
10.   In paragraph 065, the reference to "Directive 2007/46/EC" is replaced by "the Consolidated Resolution on the Construction of Vehicles (R.E.3).";
11.   In paragraph 162, the reference to "Commission Directive 95/54/EC of 31 October 1995 adapting to technical progress Council Directive 72/245/EEC" is replaced by "UNECE Regulation No 10".
Section IV (Construction and functional requirements for tachograph cards) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
12.   In paragraph 174, the reference to "UK: The United Kingdom" is replaced by "For the United Kingdom, in respect of Gibraltar, the distinguishing sign shall be GBZ.";
13.   In paragraph 185, the reference to "Community territory" is replaced by "the territory of the Union and of Gibraltar";
14.   In paragraph 188, the reference to "Commission Directive 95/54/EC of 31 October 1995" is replaced by "UNECE Regulation No 10";
15.   In paragraph 189, the last subparagraph is deleted.
Section V (Installation of recording equipment) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
16.   In paragraph 250a, the reference to "Regulation (EC) No 68/2009" is replaced by "Appendix 12 of this Annex.";
Section VI (Checks, inspections and repairs) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
17.   The introductory sentence is replaced by the following:
"Requirements on the circumstances in which seals may be removed, as referred to in Article 5(5) of Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, are defined in Chapter V(3) of this Annex";
18.   Under subsection 1 (Approval of fitters or workshops), the reference to "Article 12(1) of this Regulation" is replaced by "Articles 5(1) and 8 of Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
Section VII (Card issuing) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
19.   In paragraph 268a, after "Member States", wherever it occurs, insert " and the United Kingdom, in respect of Gibraltar".
Section VIII (Type approval of recording equipment and tachograph cards) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
20.   In paragraph 271, omit "in accordance with Article 5 of this Regulation".
Appendix 1 (Data dictionary) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
21.   In point 2.111, the reference to "Directive 92/23 (EEC) 31.3.1992, OJ L 129, p. 95" is replaced by "UNECE Regulation No 54".
Appendix 9 (Type approval List of minimum required tests) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
22.   In subpoint 5.1 of Section 2 (Vehicle unit functional tests), the reference to "Directive 95/54/EC" is replaced by "UNECE Regulation No 10";
23.   In subpoint 5.1 of Section 3 (Motion sensor functional tests), the reference to "Directive 95/54/EC" is replaced by "UNECE Regulation No 10".
Appendix 12 (Adaptor for M1 and N1 category vehicles) of Annex IB to Regulation (EEC) No 3821/85 is adapted for the purpose of this Section as follows:
24.   In Section 4 (Construction and functional requirements for the adaptor) in paragraph 4.5 (performance characteristics) in ADA_023, for "Commission Directive 2006/28/EC adapting to technical progress Council Directive 72/245/EEC" substitute "UNECE Regulation No 10";
25.   In point 5.1 of the table under subsection 7.2 (Functional certificate), for "Directive 2006/28/EC" substitute "UNECE Regulation No 10". Appendix 27-B-4-3
ADAPTATIONS TO THE TECHNICAL SPECIFICATIONS OF THE SMART TACHOGRAPH 1
Implementing Regulation (EU) 2016/799, including its Annexes and Appendixes, in its version until 20 August 2023, is adapted for the purpose of this Section as follows:
1.    In the case of the United Kingdom, in respect of Gibraltar, the references to "Member State" are replaced by "Party", except for the references in point (229) of subsection 4.1 and in point (424) of Section 7;
2.    For "Regulation (EEC) No 3820/85" and "Regulation (EC) No 561/2006" substitute "Section 2 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
3.    For "Regulation (EU) No 165/2014" substitute "Section 4 of Part B and Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part", except for the references in point (402) of subsection 5.3 and in point (424) of Section 7;
4.    For "Directive (EU) 2015/719" and for "Council Directive 96/53/EC" substitute "Section 1 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part". Section 1 (Definitions) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
5.    Point (u) is replaced by the following:
"(u) 'effective circumference of the wheels' means:
the average of the distances travelled by each of the wheels moving the vehicle (driving wheels) in the course of one complete rotation. The measurement of those distances shall be made under standard test conditions as defined under requirement 414 and is expressed in the form 'l = … mm'. Vehicle manufacturers may replace the measurement of those distances by a theoretical calculation which takes into account the distribution of the weight on the axles, vehicle unladen in normal running order, namely with coolant fluid, lubricants, fuel, tools, spare- wheel and driver. The methods for such theoretical calculation are subject to approval by the competent authority in a Party and can take place only before tachograph activation;";
6.    In point (hh), the reference to "Council Directive 92/6/EEC" is replaced by "the applicable law of each Party";
7.    In point (uu), the reference to "Directive 92/23/EEC" is replaced by "UNECE Regulation No 54";
8.    In point (vv), footnote 9 is replaced by the following:
"'Vehicle Identification Number' means a fixed combination of characters assigned to each vehicle by the manufacturer, which consists of two sections: the first, composed of not more than six characters (letters or figures), identifying the general characteristics of the vehicle, in particular the type and model; the second, composed of eight characters of which the first four may be letters or figures and the other four figures only, providing, in conjunction with the first section, clear identification of a particular vehicle.";
9.    In point (yy), the first indent is replaced by the following:
"–    installed and used only in M1 and N1 type vehicles as defined in the Consolidated Resolution on the Construction of Vehicles (R.E.3);";
10.   Point (aaa) is deleted;
11.   In point (ccc), the first paragraph is replaced by "15 June 2019".
Section 2 (General characteristics and functions of the recording equipment) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
12.   The last subparagraph of paragraph (7) of subsection 2.1 is deleted.
Section 3 (Construction and functional requirements for recording equipment) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
13.   In point (200) of subsection 3.20, the second sentence of the third subparagraph is deleted;
14.   Point (201) of subsection 3.20 is replaced by the following:
"The vehicle unit may also be able to output the following data using an appropriate dedicated serial link independent from an optional CAN bus connection (ISO 11898 Road vehicles – Interchange of digital information – Controller Area Network (CAN) for high-speed communication), to allow their processing by other electronic units installed in the vehicle: –     current UTC date and time,
–     speed of the vehicle,
–     total distance travelled by the vehicle (odometer),
–     currently selected driver and co-driver activity,
–     information if any tachograph card is currently inserted in the driver slot and in the co-driver slot and (if applicable) information about the corresponding cards identification (card number and issuing country).
Other data may also be output in addition to that minimum list.
When the ignition of the vehicle is ON, those data shall be permanently broadcast. When the ignition of the vehicle is OFF, at least any change of driver or co-driver activity and/or any insertion or withdrawal of a tachograph card shall generate a corresponding data output. In the event that data output has been withheld whilst the ignition of the vehicle is OFF, that data shall be made available once the ignition of the vehicle is ON again.
The driver consent shall be required in case personal data are transmitted.".
Section 4 (Construction and functional requirements for tachograph cards) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
15.   In Point (229) of the subsection 4.1, the following subparagraph is added:
"For the United Kingdom, in respect of Gibraltar, the distinguishing sign shall be GBZ.";
16.   In point (237), for "Article 26.4 of Regulation (EU) No. 165/2014" substitute "Article 9(2) of Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
17.   In point (241) of subsection 4.4 of Chapter 4 of this Annex, the word "Community territory" is replaced by "the territory of the Union and of Gibraltar";
18.   Point (246) in subsection 4.5 is deleted.
Section 5 (Installation of recording equipment) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
19.   The first paragraph of point (397) in subsection 5.2 is replaced by the following:
"(397) For M1 and N1 vehicles only, and which are fitted with an adaptor in conformity with Appendix 16 of this Annex and where it is not possible to include all the information necessary, as described in Requirement 396, a second, additional, plaque may be used. In such cases, this additional plaque shall contain at least the last four indents described in Requirement 396.";
20.   In point (402) of subsection 5.3, for "Article 22(3) of Regulation (EU) No 165/2014" substitute "Article 5(3) of Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part.". Section 6 (Checks, inspections and repairs) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
21.   The introductory sentence is replaced by the following:
"Requirements on the circumstances in which seals may be removed are defined in Chapter 5.3 of this Annex.".
Section 7 (Card issuing) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
22.   In point (424), after the reference to "Member States" insert "the United Kingdom, in respect of Gibraltar", and for the reference to "Article 31 of Regulation (EU) No 165/2014" substitute "Article 13 of Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
Appendix 1 (Data dictionary) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
23.   In point 2.163, for "Directive 92/23/EEC" substitute "UNECE Regulation No 54".
Appendix 11 (Common security mechanisms) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
24.   In point 9.1.4 (Equipment Level: Vehicle Units), in the first note below CSM_78, for "Regulation (EU) No 581/2010" substitute "Article 7(5) of Section 2 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
25.   In point 9.1.5 (Equipment Level: Tachograph Cards), in the note below CSM_89, for "Regulation (EU) No 581/2010" substitute "Article 7(5) of Section 2 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part".
Appendix 12 (Positioning based on Global Navigation Satellite System (GNSS)) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
26.   The second subparagraph of Section 1 (Introduction) is deleted;
27.   In Section 2 (Specification of the GNSS receiver), the reference to "compatibility with the services provided by the Galileo and European Geostationary Navigation Overlay Service (EGNOS) programmes as set out in Regulation (EU) No 1285/2013 of the European Parliament and of the Council", is replaced by "compatibility with Satellite Based Augmentation Systems (SBAS)".
Appendix 16 (Adaptor for M1 and N1 category vehicles) of Annex IC to Implementing Regulation (EU) 2016/799 is adapted for the purpose of this Section as follows:
28.   In point 5.1 in the table under Section (7) (Type approval of recording equipment when an adaptor is used), the reference to "Directive 2006/28/EC" is replaced by "UNECE Regulation No 10". Appendix 27-B-4-4
ADAPTATIONS TO THE TECHNICAL SPECIFICATIONS
FOR SMART TACHOGRAPH 2
Implementing Regulation (EU) 2016/799, including its Annexes and Appendixes, is adapted for the purposes of this Section as follows:
The following adaptations apply throughout Annex I C, including its Appendices 1 to 17:
(a)      in the case of the United Kingdom, in respect of Gibraltar, the references to "Member State" or "Member States", wherever they occur, are replaced by "Party", except for the references in point (229) of subsection 4.1 and in point (424) of Section 7;
(b)      for "Regulation (EC) No 561/2006" or "Regulation (EC) No 561/2006 of the European Parliament and of the Council" substitute "Section 2 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(c)      for "Regulation (EU) No 165/2014" substitute "Section 4 of Part B and Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part", except for the references in points (226d), (237), (402), (424), ITS_01, MIG_025, and, in Appendix 14, in the first paragraph of section 1, in the second paragraph of section 2, in section 3 and in point DSC_26;
(d)   for "Directive (EU) 2015/719" and for "Council Directive 96/53/EC" substitute "Section 1 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(e)   for "Annex I B to Regulation (EEC) No 3821/85" substitute "Annex I B to Regulation (EEC) No 3821/85 as adapted by Appendix 27-B-4-2 of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
1.    Section 1 (Definitions) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(f)   point (u) is replaced by the following:
"(u) 'effective circumference of the wheels' means: the average of the distances travelled by each of the wheels moving the vehicle (driving wheels) in the course of one complete rotation. The measurement of those distances shall be made under standard test conditions as defined under requirement 414 and is expressed in the form 'l = … mm'. Vehicle manufacturers may replace the measurement of those distances by a theoretical calculation which takes into account the distribution of the weight on the axles, vehicle unladen in normal running order, namely with coolant fluid, lubricants, fuel, tools, spare-wheel and driver. The methods for such theoretical calculation are subject to approval by the competent authority in a Party and can take place only before tachograph activation;";
(g)   in point (hh), the reference to "Council Directive 92/6/EEC, as last amended" is replaced by "the applicable law of each Party";
(h)   in point (uu), the reference to "Directive 92/23/EEC, as last amended" is replaced by UNECE Regulation No 54;
(i)   the footnote in point (vv) is replaced by the following:
"'Vehicle Identification Number' means a fixed combination of characters assigned to each vehicle by the manufacturer, which consists of two sections: the first, composed of not more than six characters (letters or figures), identifying the general characteristics of the vehicle, in particular the type and model; the second, composed of eight characters of which the first four may be letters or figures and the other four figures only, providing, in conjunction with the first section, clear identification of a particular vehicle.";
(j)   in point (yy), the first indent is replaced by the following:
"–    installed and used only in M1 and N1 type vehicles as defined in the Consolidated Resolution on the Construction of Vehicles (R.E.3);";
(k)   point (aaa) is deleted;
(l)   in point (ccc), the definition of "introduction date" is replaced by "21 February 2024";
2.    Section 2 (General characteristics and functions of the recording equipment) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(m) the last subparagraph of paragraph (7) of subsection 2.1 is replaced by the following: "This is done in accordance with Article 4 of Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part.";
3.    Section 3 (Construction and functional requirements for recording equipment) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(n)   point (201) of subsection 3.20 is replaced by the following:
"The vehicle unit may also be able to output the following data using an appropriate dedicated serial link independent from an optional CAN bus connection (ISO 11898 Road vehicles – Interchange of digital information – Controller Area Network (CAN) for high-speed communication), to allow their processing by other electronic units installed in the vehicle:
–     current UTC date and time,
–     speed of the vehicle,
–     total distance travelled by the vehicle (odometer),
–     currently selected driver and co-driver activity,
–     information if any tachograph card is currently inserted in the driver slot and in the co-driver slot and (if applicable) information about the corresponding cards identification (card number and issuing country).
Other data may also be output in addition to that minimum list.
When the ignition of the vehicle is ON, those data shall be permanently broadcast. When the ignition of the vehicle is OFF, at least any change of driver or co-driver activity and/or any insertion or withdrawal of a tachograph card shall generate a corresponding data output. In the event that data output has been withheld whilst the ignition of the vehicle is OFF, that data shall be made available once the ignition of the vehicle is ON again.
The driver consent shall be required in case personal data are transmitted.";
(o)   in point (226d) of section 3.28, ", in accordance with Article 12(5) of Regulation (EU) No 165/2014" is deleted;
4.    Section 4 (Construction and functional requirements for tachograph cards) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(p)   in point (229) of subsection 4.1, the following subparagraph is added:
"For the United Kingdom, in respect of Gibraltar, the distinguishing sign shall be GBZ.";
(q)   in point (237), for "Article 26.4 of Regulation (EU) No. 165/2014" substitute "Article 9(2) of Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(r)   in point (241) of subsection 4.4, the word "Community territory" is replaced by "the territory of the Union and of Gibraltar";
5.    Section 5 (Installation of recording equipment) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(s)   The first paragraph of point (397) in subsection 5.2 is replaced by the following:
"(397) For M1 and N1 vehicles only, and which are fitted with an adaptor in conformity with Appendix 16 of this Annex and where it is not possible to include all the information necessary, as described in Requirement 396, a second, additional, plaque may be used. In such cases, this additional plaque shall contain at least the last four indents described in Requirement 396.";
(t)   In point (402) of subsection 5.3, for "Article 22(3) of Regulation (EU) No 165/2014" substitute "Article 5(3) of Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part.";
6.    Section 6 (Checks, inspections and repairs) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(u)   the introductory sentence is replaced by the following: "Requirements on the circumstances in which seals may be removed are defined in Chapter 5.3 of this Annex.";
7.    Section 7 (Card issuing) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(v)   in point (424), after the reference to "Member States" insert "and the United Kingdom, in respect of Gibraltar", and for the reference to "Article 31 of Regulation (EU) No 165/2014" substitute "Article 13 of Section 2 of Part C of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
8.    Appendix 1 (Data dictionary) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(w) in point 2.163, for "Directive 92/23 (EEC) 31/03/92 O.J. L129 p.95" substitute "UNECE Regulation No 54";
9.    Appendix 11 (Common security mechanisms) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(x)   in point 9.1.4 (Equipment Level: Vehicle Units), in the first note below CSM_78, for "Regulation (EU) No 581/2010" substitute "Article 7(5) of Section 2 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(y)   in point 9.1.5 (Equipment level: Tachograph Cards), in the note below CSM_89, for "Regulation (EU) No 581/2010" substitute "Article 7(5) of Section 2 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
10.   Appendix 12 (Positioning based on Global Navigation Satellite System (GNSS)) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(z)   in Section 2 (Basic Characteristics of the GNSS Receiver), the reference to "compatibility with the services provided by the Galileo and European Geostationary Navigation Overlay Service (EGNOS) programmes as set out in Regulation (EU) No 1285/2013 of the European Parliament and of the Council", is replaced by "compatibility with Satellite Based Augmentation Systems (SBAS)";
11.   Appendix 13 (ITS Interface) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(aa) in requirement ITS_01, the terms ", requested in Articles 10 and 11 of Regulation (EU) No 165/2014" are deleted;
12.   Appendix 14 (Remote Communication Function) of Annex IC to Implementing Regulation (EU) 2016/799 is further adapted as follows:
–     In the introductory paragraph of Section 1, omit "as required in Article 9 of Regulation (EU) No 165/2014";
–     In the second paragraph of section 2, omit "as defined in Article 9 of Regulation (EU) No 165/2014";
–     In point DSC_26, omit "in accordance with Article 9 of Regulation (EU) No 165/2014";
13.   Appendix 15 (Migration: Managing the co-existence of equipment generations and versions) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(bb) in subsection 2.2, "Annex I C of this Regulation" is replaced by "Annex I C of this Regulation as adapted by Appendix 27-B-4-4 of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
(cc) in requirement MIG_025 in subsection 5, "Article 34(7) of Regulation (EU) No 165/2014" is replaced by "Article 6(7) of Section 4 of Part B of Annex 27 to the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part";
14.   Appendix 16 (Adaptor for M1 and N1 category vehicles) of Annex I C to Implementing Regulation (EU) 2016/799 is further adapted as follows:
(dd) in point 5.1 in the table under Section (7) (Type approval of recording equipment when an adaptor is used), the reference to "Directive 2006/28/EC" is replaced by "UNECE Regulation No 10".
PART C
REQUIREMENTS FOR VEHICLES USED FOR THE TRANSPORT OF
GOODS IN ACCORDANCE WITH ARTICLE 281 OF THIS AGREEMENT
SECTION 1
WEIGHTS AND DIMENSIONS
ARTICLE 1
Subject matter and principles
The maximum weights and dimensions of the vehicles that may be used for journeys referred to in Article 276(1) and Article 277 of this Agreement are those set out in Appendix 27-C-1-1.
ARTICLE 2
Definitions
For the purposes of this Section, the following definitions apply:
(a)   "motor vehicle" means any power-driven vehicle which travels on the road by its own means;
(b)   "trailer" means any vehicle intended to be coupled to a motor vehicle excluding semitrailers, and constructed and equipped for the carriage of goods;
(c)   "semi-trailer" means any vehicle intended to be coupled to a motor vehicle in such a way that part of it rests on the motor vehicle with a substantial part of its weight and of the weight of its load being borne by the motor vehicle, and constructed and equipped for the carriage of goods;
(d)   "vehicle combination" means either:
–     a road train consisting of a motor vehicle coupled to a trailer; or
–     an articulated vehicle consisting of a motor vehicle coupled to a semi- trailer;
(e)   "conditioned vehicle" means any vehicle whose fixed or movable superstructures are specially equipped for the carriage of goods at controlled temperatures and whose side walls, inclusive of insulation, are each at least 45 mm thick;
(f)   "maximum authorised dimensions" means the maximum dimensions for use of a vehicle;
(g)   "maximum authorised weight" means the maximum weight for use of a laden vehicle;
(h)   "maximum authorised axle weight" means the maximum weight for use of a laden axle or group of axles;
(i)   "tonne" means the weight executed by the mass of a tonne and shall correspond to 9,8 kilonewtons (kN);
(j)   "indivisible load" means a load that cannot, for the purpose of carriage by road, be divided into two or more loads without undue expense or risk of damage and which owing to its dimensions or mass cannot be carried by a motor vehicle, trailer, road train or articulated vehicle complying with this Section in all respects;
(k)   "alternative fuels" means fuels or power sources which serve, at least partly, as a substitute for fossil oil sources in the energy supply to transport and which have the potential to contribute to its decarbonisation and enhance the environmental performance of the transport sector, consisting of:
(i)    electricity consumed in all types of electric vehicles;
(ii)   hydrogen;
(iii) natural gas, including biomethane, in gaseous form (Compressed Natural Gas – CNG) and liquefied form (Liquefied Natural Gas –
LNG);
(iv) Liquefied Petroleum Gas (LPG); or
(v)    mechanical energy from on-board storage/on-board sources, including waste heat,
(l)   "alternatively fuelled vehicle" means a motor vehicle powered wholly or in part by an alternative fuel;
(m) "zero-emission vehicle" means a heavy goods vehicle without an internal combustion engine, or with an internal combustion engine that emits less than 1 g CO2/kWh; and
(n)   "intermodal transport operation" means the transport of one or more containers or swap bodies, with a length of no more than 45 feet, where the lorry, trailer, semi-trailer (with or without tractor unit), swap body or container uses the road on the initial and/or final leg of the journey and, on the other leg, rail or inland waterway or maritime services.
ARTICLE 3
Special permits
A vehicle or vehicle combination which exceeds the maximum weights or dimensions set out in Appendix 27-C-1-1 may only be allowed to circulate on the basis of a special permit issued without discrimination by the competent authorities, or on the basis of similar non-discriminatory arrangements agreed on a case-by-case basis with those authorities, where these vehicles or vehicle combinations carry or are intended to carry indivisible loads.
ARTICLE 4
Local restrictions
This Section shall not preclude the non-discriminatory application of road traffic provisions in force in each Party which permit the weight and/or dimensions of vehicles on certain roads or civil engineering structures to be limited.
This includes the possibility to impose local restrictions on maximum authorised dimensions and/or weights of vehicles that may be used in specified areas or on specified roads, where the infrastructure is not suitable for long and heavy vehicles, such as city centres, small villages or places of special natural interest.
ARTICLE 5
Aerodynamic devices attached to the rear of vehicles or vehicle combinations
1.     Vehicles or vehicle combinations equipped with aerodynamic devices may exceed the maximum lengths provided for in point 1.1 of Appendix 27-C-1-1, to allow the addition of such devices to the rear of vehicles or vehicle combinations. Vehicles or vehicle combinations equipped with such devices shall comply with point 1.5 of Appendix 27-C-1-1, and any exceeding of the maximum lengths shall not result in an increase in the loading length of those vehicles or vehicle combinations.
2.    The aerodynamic devices referred to in paragraph 1 shall fulfil the following operational conditions:
(a)   in circumstances where the safety of other road users or of the driver is at risk, they shall be folded, retracted or removed by the driver;
(b)   when aerodynamic devices and equipment exceed 500 mm in length in the in-use position they shall be retractable or foldable;
(c)   their use on urban and inter urban road infrastructures shall take into account the special characteristics of areas where the speed limit is less than or equal to 50 km/h and where vulnerable road users are more likely to be present; and
(d)   when retracted/folded, they shall not exceed the maximum authorised length by more than 20 cm.
ARTICLE 6
Aerodynamic cabins
Vehicles or vehicle combinations may exceed the maximum lengths laid down in point 1.1 of Appendix 27-C-1-1 provided that their cabs deliver improved aerodynamic performance, energy efficiency and safety performance. Vehicles or vehicle combinations equipped with such cabs shall comply with point 1.5 of Appendix 27-C-1-1 and any exceeding of the maximum lengths shall not result in an increase in the load capacity of those vehicles.
ARTICLE 7
Intermodal transport operations
1.    The maximum lengths laid down in point 1.1 of Appendix 27-C-1-1, subject where applicable to Article 6, and the maximum distance laid down in point 1.6 of Appendix 27-C-1-1, may be exceeded by 15 cm for vehicles or vehicle combinations engaged in the transport of 45-foot containers or 45-foot swap bodies, empty or loaded, provided that the road transport of the container or swap body in question is part of an intermodal transport operation carried out according to the conditions set by each Party.
2.    For intermodal transport operations, the maximum authorised vehicle weight for articulate vehicles with five or six axles may be exceeded by two tonnes in the combination set out in point 2.2.2(a) of Appendix 27-C-1-1 and by four tonnes in the combination set out in point 2.2.2(b) of Appendix 27-C-1-1. The maximum authorised vehicle weight of these vehicles may not exceed 44 tonnes.
ARTICLE 8
Proof of compliance
1.    As proof of compliance with this Section, vehicles covered by it shall carry one of the following proofs:
(a)   a combination of the following two plates:
–     the manufacturer's statutory plate, which is a plate or label, affixed by the manufacturer on a vehicle that provides the main technical characteristics which are necessary for the identification of the vehicle and provides the competent authorities with the relevant information concerning the permissible maximum laden masses; and –     a plate relating to dimensions as far as possible affixed next to the manufacturer's statutory plate and containing the following information:
(i)    name of the manufacturer;
(ii)   vehicle identification number;
(iii) length of the motor vehicle, trailer or semi-trailer (L);
(iv) width of the motor vehicle, trailer or semi-trailer (W); and
(v)    data for the measurement of the length of vehicle combinations:
–     the distance (a) between the front of the motor vehicle and the centre of the coupling device (coupling hook or fifth wheel); in the case of a fifth wheel with several coupling points, the minimum and maximum values must be given (amin and amax);
–     the distance (b) between the centre of the coupling device of the trailer (fifth wheel ring) or of the semi-trailer (king pin) and the rear of the trailer or of the semi-trailer; in the case of a device with several coupling points, the minimum and maximum values must be given (bmin and bmax);
The length of vehicle combinations is the length of the motor vehicle and trailer or semi-trailer placed in a straight line behind each other;
(b)   a single plate containing the information on the two plates referred to in point (a); or
(c)   a single document issued by the competent authorities of a Party or, in the case of the Union, the Member State where the vehicle is registered or put into circulation containing the same information as the plates referred to in point (a). It shall be kept in a place easily accessible to inspection and shall be adequately protected.
2.    If the characteristics of the vehicle no longer correspond to those indicated on the proof of compliance, the Party or, in the case of the Union, the Member State in which the vehicle is registered or put into circulation shall take the necessary steps to ensure that the proof of compliance is altered.
3.    The plates and documents referred to in paragraph 1 shall be recognised by the Parties as the proof of vehicle compliance provided for in this Section.
ARTICLE 9
Enforcement
1.    Each Party shall take specific measures to identify vehicles or vehicle combinations in circulation that are likely to have exceeded the maximum authorised weight and that shall therefore be checked by the competent authorities of the Parties in order to ensure compliance with the requirements of this Section. This can be done with the aid of automatic systems set up on the road infrastructure, or by means of on-board weighing equipment installed in vehicles. Such on-board weighing equipment shall be accurate and reliable, fully interoperable and compatible with all vehicle types.
2.    A Party shall not require on-board weighing equipment to be installed on vehicles or vehicle combinations which are registered in the other Party.
3.    Where automatic systems are used to establish infringements of this Section and to impose penalties, such automatic systems shall be certified. Where automatic systems are used only for identification purposes, they need not be certified.
4.    The Parties shall, in accordance with Article 14 of Part A, ensure that their competent authorities exchange information about infringements and penalties relating to this Article. Appendix 27-C-1-1
MAXIMUM WEIGHTS AND DIMENSIONS
AND RELATED CHARACTERISTICS OF VEHICLES
1.    Maximum authorised dimensions for vehicles (in metre; "m")
1.1   Maximum length:
–     motor vehicle                                                   12,00 m
–     trailer                                                         12,00 m
–     articulated vehicle                                              16,50 m
–     road train                                                       18,75 m
1.2   Maximum width:
(a)   all vehicles except the vehicles referred to in point (b)           2,55 m
(b)   superstructures of conditioned vehicles or conditioned containers or swap bodies transported by vehicles                   2,60 m
1.3. Maximum height (any vehicle)                                               4,00 m
1.4. Removable superstructures and standardised freight items such as containers are included in the dimensions specified in points 1.1, 1.2, 1.3, 1.6, 1.7, 1.8 and 4.4
1.5. Any motor vehicle or vehicle combination which is in motion must be able to turn within a swept circle having an outer radius of 12,50 m and an inner radius of 5,30 m
1.6. Maximum distance between the axis of the fifth-wheel king pin and the rear of a semi-trailer                                            12,00 m
1.7. Maximum distance measured parallel to the longitudinal axis of the road train from the foremost external point of the loading area behind the cabin to the rearmost external point of the trailer of the combination, minus the distance between the rear of the drawing vehicle and the front of the trailer     15,65 m
1.8. Maximum distance measured parallel to the longitudinal axis of the road train from the foremost external point of the loading area behind the cabin to the rearmost external point of the trailer of the combination                 16,40 m
2.    Maximum authorised vehicle weight (in tonnes)
2.1   Vehicles forming part of a vehicle combination
2.1.1 Two-axle trailer                                                       18 tonnes
2.1.2 Three-axle trailer                                                     24 tonnes
2.2   Vehicle combinations
In the case of vehicle combinations including alternatively fuelled or zero- emission vehicles, the maximum authorised weights provided for in this Section are increased by the additional weight of the alternative fuel or zero- emission technology with a maximum of 1 tonne and 2 tonnes respectively.
2.2.1 Road trains with five or six axles
(a)    two-axle motor vehicle with three-axle trailer                40 tonnes
(b)    three-axle motor vehicle with two or three-axle trailer      40 tonnes
2.2.2 Articulated vehicles with five or six axles
(a)    two-axle motor vehicle with three-axle semi-trailer           40 tonnes
(b)    three-axle motor vehicle with two or three-axle semi-trailer 40 tonnes
2.2.3. Road trains with four axles consisting of a two-axle motor vehicle and a two-axle trailer                                 36 tonnes
2.2.4. Articulated vehicles with four axles consisting of a two-axle motor vehicle and a two-axle semi-trailer, if the distance between the axles of the semi- trailer:
–      is 1,3 m or greater but not more than 1,8 m                   36 tonnes
–      is greater than 1,8 m                                          36 tonnes
(+ 2 tonnes margin when the maximum authorised weight ("MAW") of the motor vehicle (18 tonnes) and the MAW of the tandem axle of the semi-trailer (20 tonnes) are respected and the driving axle is fitted with twin tyres and air suspension or equivalent suspension)
2.3   Motor vehicles
In the case of alternatively fuelled motor vehicles or zero-emission vehicles, the maximum authorised weights provided for in subsections 2.3.1 and 2.3.2 are increased by the additional weight of the alternative fuel or zero-emission technology with a maximum of 1 tonne and 2 tonnes respectively.
2.3.1. Two-axle motor vehicles 18 tonnes
2.3.2. Three-axle motor vehicles 25 tonnes (26 tonnes where the driving axle is fitted with twin tyres and air suspension or equivalent suspension, or where each driving axle is fitted with twin tyres and the maximum weight of each axle does not exceed 9,5 tonnes)
2.3.3. Four-axle motor vehicles with two steering axles 32 tonnes where the driving axle is fitted with twin tyres and air suspension or equivalent suspension, or where each driving axle is fitted with twin tyres and the maximum weight of each axle does not exceed 9,5 tonnes
3.   Maximum authorised axle weight of the vehicles (in tonnes)
3.1. Single axles
Single non-driving axle 10 tonnes
3.2. Tandem axles of trailers and semi-trailers.
The sum of the axle weights per tandem axle must not exceed, if the distance
(d) between the axles is:
–     less than 1 m (d < 1,0)                                        11 tonnes
–     between 1,0 m and less than 1,3 m (1,0 ≤ d < 1,3)              16 tonnes
–     between 1,3 m and less than 1,8 m (1,3 ≤ d < 1,8)               18 tonnes
–     1,8 m or more (1,8 ≤ d)                                         20 tonnes
3.3. Tri-axles of trailers and semi-trailers
The sum of the axle weights per tri-axle must not exceed, if the distance (d) between the axles is:
1,3 m or less (d ≤ 1,3)                                           21 tonnes
over 1,3 m and up to 1,4 m (1,3 < d ≤ 1,4)                        24 tonnes
3.4. Driving axle
Driving axle of the vehicles referred to in points 2.2 and 2.3   11,5 tonnes
3.5. Tandem axles of motor vehicles
The sum of the axle weights per tandem axle must not exceed, if the distance
(d) between the axles is:
–     less than 1 m (d < 1,0)                                     11,5 tonnes
–     1,0 m or greater but less than 1,3 m (1,0 ≤ d < 1,3)        16 tonnes
–     1,3 m or greater but less than 1,8 m (1,3 ≤ d < 1,8)        18 tonnes (19 tonnes where                                            the driving axle is fitted with                                         twin tyres and air suspension                                          or equivalent suspension, or                                   where each driving axle is                                             fitted with twin tyres and                                              where the maximum weight                                              for each axle does not exceed                                             9,5 tonnes)
4.    Other characteristics of the vehicles
4.1   All vehicles
The weight borne by the driving axle or driving axles of a vehicle or vehicle combination must not be less than 25 % of the total laden weight of the vehicle or vehicle combination.
4.2. Road trains
The distance between the rear axle of a motor vehicle and the front axle of a trailer must not be less than 3,00 m.
4.3. Maximum authorised weight depending on the wheelbase
The maximum authorised weight in tonnes of a four-axle motor vehicle may not exceed five times the distance in metres between the axes of the foremost and rearmost axles of the vehicle.
4.4. Semi-trailers
The distance measured horizontally between the axis of the fifth-wheel king pin and any point at the front of the semi-trailer must not exceed 2,04 m.
SECTION 2
REQUIREMENTS FOR TACHOGRAPHS,
DRIVERS' CARDS AND WORKSHOP CARDS
ARTICLE 1
Subject-matter and principles
This Section lays down the requirements for vehicles within the scope of Section 2 of Part B of this Annex regarding the installation, testing, and control of tachographs, as referred to in Article 281(2) of this Agreement.
ARTICLE 2
Definitions
1.    For the purposes of this Section, the definitions set out in Article 2 of Section 2 and in Article 2 of Section 4 of Part B of this Annex apply.
2.    In addition to the definitions referred to in paragraph 1, for the purposes of this Section the following definitions apply:
(a)   "vehicle unit" means the tachograph excluding the motion sensor and the cables connecting the motion sensor. The vehicle unit may be a single unit or several units distributed in the vehicle, provided that it complies with the security requirements of this Section; the vehicle unit includes, among other things, a processing unit, a data memory, a time measurement function, two smart card interface devices for driver and co-driver, a printer, a display, connectors and facilities for entering the user's inputs;
(b)   "motion sensor" means a part of the tachograph providing a signal representative of vehicle speed and/or distance travelled;
(c)   "control card" means a tachograph card issued by the authorities of a Party to a national competent control authority which identifies the control body and, optionally, the control officer, and which allows access to the data stored in the data memory or in the driver cards and, optionally, in the workshop cards for reading, printing and/or downloading;
(d)   "workshop card" means a tachograph card issued by the authorities of a Party to designated staff of a tachograph manufacturer, a fitter, a vehicle manufacturer or a workshop, approved by that Party, which identifies the cardholder and allows for the testing, calibration and activation of tachographs, and/or downloading from them;
(e)   "activation" means the phase in which the tachograph becomes fully operational and implements all functions, including security functions, through the use of a workshop card;
(f)   "calibration" means, with regard to the digital tachograph, updating or confirming vehicle parameters, including vehicle identification and vehicle characteristics, to be held in the data memory through the use of a workshop card;
(g)   "downloading" from a digital or smart tachograph means the copying, together with the digital signature, of a part, or of a complete set, of data files recorded in the data memory of the vehicle unit or in the memory of a tachograph card, provided that this process does not alter or delete any stored data;
(h)   "fault" means an abnormal operation detected by the digital tachograph which may result from an equipment malfunction or failure;
(i)   "installation" means the mounting of a tachograph in a vehicle;
(j)   "periodic inspection" means a set of operations performed to check that the tachograph works properly, that its settings correspond to the vehicle parameters, and that no manipulation devices are attached to the tachograph;
(k)   "repair" means any repair of a motion sensor or of a vehicle unit that requires the disconnection of its power supply, or its disconnection from other tachograph components, or the opening of the motion sensor or vehicle unit;
(l)   "interoperability" means the capacity of systems and the underlying business processes to exchange data and to share information;
(m) "interface" means a facility between systems which provides the media through which they can connect and interact;
(n)   "time measurement" means a permanent digital record of the coordinated universal date and time (UTC); and
(o)   "TACHOnet messaging system" means the messaging system complying with the technical specifications laid down in Annexes I to VII of Commission Implementing Regulation (EU) 2016/681.
ARTICLE 3
Installation
1.    Tachographs as referred to in paragraph 2 shall be installed in vehicles:
common procedures and specifications necessary for the interconnection of electronic registers of driver cards (OJ EU L 15, 22.1.2016, p. 51,
ELI: http://data.europa.eu/eli/reg_impl/2016/68/oj).
(a)   where the maximum permissible mass of the vehicle, including any trailer, or semitrailer, exceeds 3,5 tonnes; or
(b)   from 1 July 2026, where the maximum permissible mass of the vehicle, including any trailer, or semi-trailer, exceeds 2,5 tonnes.
2.    The tachographs are:
(a)   for vehicles put into service for the first time before 1 May 2006, an analogue tachograph;
(b)   for vehicles put into service for the first time between 1 May 2006 and 30 September 2011, the first version of the digital tachograph;
(c)   for vehicles put into service for the first time between 1 October 2011 and 30 September 2012, the second version of the digital tachograph;
(d)   for vehicles put into service for the first time between 1 October 2012 and 14 June 2019, the third version of the digital tachograph;
(e)   for vehicles registered for the first time from 15 June 2019 and until two years after the entry into force of the detailed specifications referred to in Article 2(2)(h) of Section 4 of Part B, a smart tachograph 1; and
(f)   for vehicles registered for the first time more than two years after the entry into force of the detailed specifications referred to in Article 2(2)(h) of Section 4 of Part B, a smart tachograph 2.
3.    Each Party may exempt from the application of this Section the vehicles mentioned in Article 8(3) of Section 2 of Part B of this Annex.
4.    Each Party may exempt from the application of this Section vehicles used for transport operations which have been granted an exception in accordance with Article 8(4) of Section 2 of Part B of this Annex. Each Party shall immediately notify each other when making use of this paragraph.
5.    No later than three years from the end of the year of entry into force of the detailed technical specifications of the smart tachograph 2, vehicles mentioned in point (a) of paragraph 1 which are equipped with an analogue tachograph or a digital tachograph shall be fitted with a smart tachograph 2 when operating on the territory of a Party other than the one where they are registered.
6.    No later than four years after the entry into force of the detailed technical specifications of the smart tachograph 2, vehicles mentioned in point (a) of paragraph 1 equipped with a smart tachograph 1, shall be equipped with a smart tachograph 2 when operating on the territory of a Party other than the one where they are registered.
7.    From 1 July 2026, vehicles mentioned in point (b) of paragraph 1 shall be equipped with a smart tachograph 2 when operating on the territory of a Party other than the one where they are registered.
8.    Nothing in this Section shall affect the application on the Union territory of the Union rules on recording equipment in road transport to Union road haulage operators.
ARTICLE 4
Data protection
1.    Each Party shall ensure that the processing of personal data in the context of this Section is carried out solely for the purpose of verifying compliance with this Section.
2.    Each Party shall, in particular, ensure that personal data are protected against uses other than the one strictly referred to in paragraph 1 in relation to:
(a)   the use of a global navigation satellite system (GNSS) for the recording of location data as referred to in the technical specification for smart tachograph 1 and smart tachograph 2;
(b)   the electronic exchange of information on driver cards as referred to in Article 13, and in particular any cross-border exchanges of such data with third parties; and
(c)   the keeping of records by road haulage operators as referred to in Article 15.
3.    Digital tachographs shall be designed in such a way as to ensure privacy. Only data necessary for the purposes referred to in paragraph 1 shall be processed.
4.    Owners of vehicles, road haulage operators and any other entity concerned shall comply with the relevant provisions on the protection of personal data.
ARTICLE 5
Installation and repair
1.    Tachographs may be installed or repaired only by fitters, workshops or vehicle manufacturers approved by the competent authorities in a Party for that purpose in accordance with Article 7.
2.    Approved fitters, workshops or vehicle manufacturers shall seal the tachograph after having verified that it is functioning properly, and, in particular, in such a way as to ensure that no manipulation device can tamper with or alter the data recorded.
3.    The approved fitter, workshop or vehicle manufacturer shall place a special mark on the seals which it affixes and, in addition, for digital, smart 1 and smart 2 tachographs, shall enter the electronic security data for carrying out authentication checks. Each Party shall keep and publish a register of the marks and electronic security data used and the necessary information related to the electronic security data used.
4.    For the purpose of certifying that the installation of the tachograph took place in accordance with the requirements of this Section, an installation plaque shall be affixed in such a way as to be clearly visible and easily accessible.
5.    Tachograph components shall be sealed. Any connections to the tachograph which are potentially vulnerable to tampering, including the connection between the motion sensor and the gearbox, and the installation plaque where relevant, shall be sealed.
A seal shall be removed or broken only:
–     by fitters or workshops approved by the competent authorities under Article 7 for repair, maintenance or recalibration purposes of the tachograph, or by control officers properly trained and, where required authorised, for control purposes; or
–     for the purpose of vehicle repair or modification which affects the seal. In such cases, a written statement stating the date and time at which the seal was broken and giving the reasons for the seal removal shall be kept on board the vehicle.
The removed or broken seals shall be replaced by an approved fitter or a workshop without undue delay and at the latest within seven days of their removal or breaking. When the seals have been removed or broken for control purposes, they may be replaced by a control officer equipped with sealing equipment and a unique special mark without undue delay. When a control officer removes a seal, the control card shall be inserted in the tachograph from the moment of the removal of the seal until the inspection is finished, including in the case of the placement of a new seal. The control officer shall issue a written statement containing at least the following information:
–     vehicle identification number;
–     name of the officer;
–     control authority and country;
–     number of the control card;
–     number of the removed seal;
–     date and time of seal removal; and
–     number of the new seal, where the control officer has placed a new seal.
Before replacing the seals, a check and calibration of the tachograph shall be performed by an approved workshop, except where a seal has been removed or broken for control purposes and replaced by a control officer.
ARTICLE 6
Inspections of tachographs
1.    Tachographs shall be subject to regular inspection by approved workshops. Regular inspections shall be carried out at least every two years.
2.    The inspections referred to in paragraph 1 shall check at least the following: –     the tachograph is correctly fitted and appropriate for the vehicle;
–     the tachograph is working properly;
–     the tachograph carries the type-approval mark;
–     the installation plaque is affixed;
–     all seals are intact and effective;
–     there are no manipulation devices attached to the tachograph or traces of the use of such devices; and
–     the tyre size and the actual circumference of the tyres.
3.    Workshops shall draw up an inspection report in cases where irregularities in the functioning of the tachograph had to be remedied, whether as a result of a periodic inspection or of an inspection carried out at the specific request of the national competent authority. They shall keep a list of all inspection reports drawn up.
4.    Inspection reports shall be retained for a minimum period of two years from the time the report was made. Each Party shall decide whether inspection reports are to be retained or sent to the competent authority during that period. In cases where the inspection reports are kept by the workshop, upon request from the competent authority, the workshop shall make available the reports of inspections and calibrations carried out during that period.
ARTICLE 7
Approval of fitters, workshops and vehicle manufacturers
1.    Each Party or, in the case of the Union, each Member State shall approve, regularly control and certify the fitters, workshops and vehicle manufacturers which may carry out installations, checks, inspections and repairs of tachographs.
2.    Each Party or, in the case of the Union, each Member State shall ensure that fitters, workshops and vehicle manufacturers are competent and reliable. For that purpose, they shall establish and publish a set of clear national procedures and shall ensure that the following minimum criteria are met:
(a)   the staff are properly trained;
(b)   the equipment necessary to carry out the relevant tests and tasks is available; and
(c)   the fitters, workshops and vehicle manufacturers are of good repute.
3.    Audits of approved fitters or workshops shall be carried out as follows:
(a)   approved fitters or workshops shall be subject, at least every two years, to an audit of the procedures they apply when handling tachographs. The audit shall focus in particular on the security measures taken and the handling of workshop cards. Parties or, in the case of the Union, Member States may carry out these audits without conducting a site visit; and
(b)   unannounced technical audits of approved fitters or workshops shall also take place in order to check the calibrations, inspections and installations carried out. Those audits shall cover at least 10 % of the approved fitters and workshops annually.
4.    Each Party and their competent authorities shall take appropriate measures to prevent conflicts of interests between fitters or workshops and road haulage operators. In particular, where there is a serious risk of a conflict of interests, additional specific measures shall be taken to ensure that the fitter or workshop complies with this Section.
5.    The competent authorities of each Party shall withdraw approvals, either temporarily or permanently, from fitters, workshops and vehicle manufacturers which fail to meet their obligations under this Section.
ARTICLE 8
Workshop cards
1.    The period of validity of workshop cards shall not exceed one year. When renewing the workshop card, the competent authority shall ensure that the criteria listed in Article 7(2) are met by the fitter, workshop or vehicle manufacturer.
2.    The competent authority shall renew a workshop card within 15 working days after receipt of a valid renewal request and all the necessary documentation. If a workshop card is damaged, malfunctions, or is lost or stolen, the competent authority shall supply a replacement card within five working days of receiving a detailed request to that effect. Competent authorities shall maintain a register of lost, stolen or defective cards.
3.    If a Party or, in the case of the Union, a Member State withdraws the approval of a fitter, workshop or vehicle manufacturer as provided for in Article 7, it shall also withdraw the workshop cards issued thereto.
4.    Each Party shall take all necessary measures to prevent the workshop cards distributed to approved fitters, workshops and vehicle manufacturers from being falsified.
ARTICLE 9
Issuing of driver cards
1.    Driver cards shall be issued, at the request of the driver, by the competent authority in a Party where the driver has his normal residence. Where the competent authorities in a Party issuing the driver card have doubts as to the validity of a statement as to normal residence, or for the purpose of certain specific controls, they may request any additional information or evidence from the driver.
For the purposes of this Article, "normal residence" means the place where a person usually lives, that is for at least 185 days in each calendar year, because of personal and occupational ties, or, in the case of a person with no occupational ties, because of personal ties which show close links between that person and the place where he is living.
However, the normal residence of a person whose occupational ties are in a place different from their personal ties and who consequently lives in turn in different places situated in the two Parties shall be regarded as being the place of their personal ties, provided that such person returns there regularly. This last condition need not be complied with where the person is living in a Party in order to carry out a fixed-term assignment.
2.    In duly justified and exceptional cases, each Party or, in the case of the Union, a Member State may issue a temporary and non-renewable driver card valid for a maximum period of 185 days to a driver who does not have his normal residence in a Party, provided that such driver is in a labour law relationship with an undertaking established in the issuing Party and, in so far, presents a driver attestation when required.
3.    The competent authorities of the issuing Party shall take appropriate measures to ensure that an applicant does not already hold a valid driver card and shall personalise the driver card, ensuring that its data are visible and secure.
4.    The driver card shall not be valid for more than five years.
5.    A valid driver card shall not be withdrawn or suspended unless the competent authorities of a Party find that the card has been falsified, or the driver is using a card of which he is not the holder, or the card held has been obtained on the basis of false declarations and/or forged documents. If such suspension or withdrawal measures are taken by a Party or, in the case of the Union, a Member State other than the issuing Party or, in the case of the Union, other than the issuing Member State, the former shall return the card to the authorities of the Party or, in the case of the Union, the authorities of the Member State which issued it, as soon as possible, indicating the reasons for the withdrawal or suspension. If the return of the card is expected to take longer than two weeks, the suspending or withdrawing Party or, in the case of the Union, the suspending or withdrawing Member State shall inform the issuing Party or, in the case of the Union, the issuing Member State within those two weeks of the reasons for suspension or withdrawal.
6.    The competent authority of the issuing Party may require a driver to replace the driver card by a new one if this is necessary to comply with the relevant technical specifications.
7.    Each Party shall take all necessary measures to prevent driver cards from being falsified.
8.    This Article shall not prevent a Party or, in the case of the Union, a Member State from issuing a driver card to a driver who has his normal residence in a part of that Party's territory, to which this Annex does not apply, provided that the relevant provisions of this Section are applied in such cases.
ARTICLE 10
Renewal of driver cards
1.    Where, in the case of renewals, the Party of the driver's normal residence is different from that which issued his current card, and where the authorities of the former Party are requested to renew the driver card, they shall inform the authorities which issued the earlier card of the reasons for its renewal.
2.    In the event of a request for the renewal of a card which is imminently about to expire, the competent authority shall supply a new card before the expiry date, provided that the request was sent within the time-limits laid down in Article 5 of Section 4 of Part B.
ARTICLE 11
Stolen, lost or defective driver cards
1.    Issuing authorities shall keep records of issued, stolen, lost or defective driver cards for a period at least equivalent to their period of validity.
2.    If the driver card is damaged, malfunctions or is lost or stolen, the competent authorities in the Party of his normal residence shall supply a replacement card within eight working days after their receipt of a detailed request to that effect.
ARTICLE 12
Mutual acceptance of driver cards
1.    Each Party shall accept the driver cards issued by the other Party.
2.    Where the holder of a valid driver card issued by a Party has established his normal residence in the other Party and has asked for his card to be exchanged for an equivalent driver card, it shall be the responsibility of the Party or, in the case of the Union, the Member State which carries out the exchange to verify whether the card produced is still valid.
3.    Parties or, in the case of the Union, Member States carrying out an exchange shall return the old card to the authorities of the issuing Party or, in the case of the Union, the issuing Member State and indicate the reasons for so doing.
4.    Where a Party or, in the case of the Union, a Member State replaces or exchanges a driver card, the replacement or exchange, and any subsequent replacement or exchange, shall be registered in that Party or, in the case of the Union, in that Member State.
ARTICLE 13
Electronic exchange of information on driver cards
1.    In order to ensure that an applicant does not already hold a valid driver card, Parties or, in the case of the Union, Member States shall maintain national electronic registers containing the following information on driver cards for a period at least equivalent to the period of validity of those cards:
–     surname and first name of the driver;
–     birth date and, if available, place of birth of the driver;
–     valid driving licence number and country of issue of the driving licence (if applicable); –     status of the driver card; and
–     driver card number.
2.    The electronic registers of the Parties or, in the case of the Union, the Member States shall be interconnected and accessible throughout the territory of the Parties, using the TACHOnet messaging system or a compatible system. In the case of the use of a compatible system, the exchange of electronic data with the other Party shall be possible through the TACHOnet messaging system.
3.    When issuing, replacing and, where necessary, renewing a driver card, Parties or, in the case of the Union, Member States shall verify through electronic data exchange that the driver does not already hold another valid driver card. The data exchanged shall be limited to the data necessary for the purpose of this verification.
4.    Control officers may have access to the electronic register in order to check the status of a driver card.
ARTICLE 14
Settings of tachographs
1.    Digital tachographs shall not be set in such a way that they automatically switch to a specific category of activity when the vehicle's engine or ignition is switched off, unless the driver remains able to choose manually the appropriate category of activity.
2.    Vehicles shall not be fitted with more than one tachograph, except for the purposes of field tests.
3.    Each Party shall forbid the production, distribution, advertising and/or selling of devices constructed and/or intended for the manipulation of tachographs.
ARTICLE 15
Responsibility of road haulage operators
1.    Road haulage operators shall be responsible for ensuring that their drivers are properly trained and instructed as regards the correct functioning of tachographs, whether digital, smart or analogue, shall make regular checks to ensure that their drivers make correct use thereof, and shall not give to their drivers any direct or indirect incentives that could encourage the misuse of tachographs.
Road haulage operators shall issue a sufficient number of record sheets to drivers of vehicles fitted with analogue tachographs, taking into account the fact that record sheets are personal in character, the length of the period of service and the possible need to replace record sheets which are damaged or have been taken by an authorised control officer. Road haulage operators shall issue to drivers only record sheets of an approved model suitable for use in the equipment installed in the vehicle.
The road haulage operator shall ensure that, taking into account the length of the period of service, the printing of data from the tachograph at the request of a control officer can be carried out correctly in the event of an inspection.
2.    Road haulage operators shall keep record sheets and printouts, whenever printouts have been made to comply with Article 9 of Section 4 of Part B of this Annex, in chronological order and in a legible form, for at least a year after their use, and shall give copies to the drivers concerned who request them. Road haulage operators shall also give copies of data downloaded from driver cards to the drivers concerned who request them, together with printed paper versions of those copies. Record sheets, printouts and downloaded data shall be produced or handed over at the request of any authorised control officer.
3.    Road haulage operators shall be liable for infringements of this Section and of Section 4 of Part B of this Annex committed by their drivers or by drivers at their disposal. However, each Party may make such liability conditional on the road haulage operator's infringement of the first subparagraph of paragraph 1 of this Article and Article 7(1) and (2) of Section 2 of Part B of this Annex.
ARTICLE 16
Procedures for road haulage operators in the event of malfunctioning equipment
1.    In the event of the breakdown or faulty operation of a tachograph, the road haulage operator shall have it repaired by an approved fitter or workshop, as soon as circumstances permit.
2.    If the vehicle is unable to return to the road haulage operator's premises within a period of one week calculated from the day of the breakdown or of the discovery of defective operation, the repair shall be carried out en route.
3.    Each Party or, in the case of the Union, the Member States shall give the competent authorities power to prohibit the use of the vehicle in cases where the breakdown or faulty operation has not been remedied as provided in paragraphs 1 and 2 in so far as this is in accordance with the national legislation in the Party concerned.
ARTICLE 17
Procedure for the issuing of tachograph cards
The European Commission shall provide to the competent authorities of the United Kingdom, in respect of Gibraltar, the cryptographic material for the issuing of tachograph cards for drivers, workshops and control authorities, in accordance with the European Root Certification Authority (ERCA) certificate policy and the certificate policy of the United Kingdom, in respect of Gibraltar.
_______________

Official text Annex 27 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 28

Terms and conditions of employment (Article 295)

What it is

The terms and conditions of employment that follow a posted worker under Article 295.

The exact words

TERMS AND CONDITIONS OF EMPLOYMENT AS REFERRED TO IN ARTICLE 295 OF THE AGREEMENT
List of terms and conditions of employment as referred to in Article 295:
(a)   maximum work periods and minimum rest periods;
(b)   minimum paid annual leave;
(c)   remuneration, including overtime rates; this point does not apply to supplementary occupational retirement pension schemes;
(d)   the conditions of hiring-out of workers, in particular the supply of workers by temporary employment undertakings;
(e)   health, safety and hygiene at work;
(f)   protective measures with regard to the terms and conditions of employment of pregnant women or women who have recently given birth, of children and of young people;
(g)   equality of treatment between men and women and other provisions on non- discrimination;
(h)   the conditions of workers' accommodation where provided by the employer to workers away from their regular place of work;
(i)   allowances or reimbursement of expenditure to cover travel, board and lodging expenses for workers away from home for professional reasons. Point (i) shall apply exclusively to travel, board and lodging expenditure incurred by posted workers where they are required to travel to and from their regular place of work in the territory where they are posted, or where they are temporarily sent by their employer from that regular place of work to another place of work.
________________

Official text Annex 28 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 29

Rules of procedure for dispute settlement

What it is

How an arbitration is run: notices go to the Commission's Legal Service and the FCDO's Legal Adviser (Gibraltar is not named as an addressee); hearings in Brussels or London, the respondent hosting and paying; 30-day pleadings; arbitrators at WTO rates; a Gibraltar firm or resident may be heard within 10 days of a tribunal forming, in 15 pages, in English.

The exact words

RULES OF PROCEDURE FOR DISPUTE SETTLEMENT
I. Definitions
1. For the purposes of Part Six of this Agreement and of these Rules of Procedure, the following definitions apply:
(a) "administrative staff", in respect of an arbitrator, means individuals under the direction and control of an arbitrator, other than assistants;
(b) "adviser" means an individual retained by a Party to advise or assist that Party in connection with the arbitration proceedings;
(c) "arbitration tribunal" means a tribunal established under Article 306 of this Agreement;
(d) "arbitrator" means a member of the arbitration tribunal;
(e) "assistant" means an individual who, under the terms of appointment and under the direction and control of an arbitrator, conducts research or provides assistance to that arbitrator;
(f) "complaining Party" means any Party that requests the establishment of an arbitration tribunal under Article 306 of this Agreement;
(g) "registry" means an external body with relevant expertise appointed by the Parties to provide administrative support for the proceedings;
(h) "respondent Party" means the Party that is alleged to be in violation of the covered provisions; and
(i) "representative of a Party" means an employee or any individual appointed by a government department, agency or any other public entity of a Party who represents the Party for the purposes of a dispute under this Agreement or any supplementing agreement.
II. Notifications
2. Any request, notice, written submission or other document (hereinafter referred to as "notification") of:
(a) the arbitration tribunal shall be sent to both Parties at the same time;
(b) a Party, which is addressed to the arbitration tribunal, shall be copied to the other Party at the same time; and
(c) a Party, which is addressed to the other Party, shall be copied to the arbitration tribunal at the same time, as appropriate.
3. Any notification shall be made by e-mail or, where appropriate, any other means of telecommunication that provides a record of the sending thereof. Unless proven otherwise, such notification shall be deemed to be delivered on the date of its sending.
4. All notifications shall be addressed to the Legal Service of the European Commission and to the Legal Adviser of the Foreign, Commonwealth & Development Office of the United Kingdom, respectively.
5. Minor errors of a clerical nature in a request, notice, written submission or other document related to the arbitration tribunal proceedings may be corrected by the delivery of a new document clearly indicating the changes.
6. If the last day for the delivery of a document falls on a non-working day of the institutions of the Union or of the government of the United Kingdom or of Gibraltar, the time period for the delivery of the document shall end on the first following working day.
III. Appointment of arbitrators
7. If an arbitrator is selected by lot, pursuant to Article 306 of Part Six, the co- chair of the Cooperation Council of the complaining Party shall promptly inform the co-chair of the respondent Party of the date, time and venue of the lot. The respondent Party may, if it so chooses, be present during the lot. In any event, the lot shall be carried out with the Party or Parties that are present.
8. The co-chair of the complaining Party shall notify, in writing, each individual who has been selected to serve as an arbitrator of their selection. Each individual shall confirm their availability to both Parties within five days after the date of delivery of the notification.
9. For the purposes of Article 306, the co-chair of the Cooperation Council of the complaining Party shall select by lot:
(a) an arbitrator from the individuals who have been formally proposed by a Party as arbitrators for its sub-list pursuant to points (a) or (b) of Article 319(1), as applicable, or, in the absence of those, from the individuals who have been formally proposed by the other Party for that Party's sub-list; and
(b) a chairperson from the individuals who have been formally proposed by one or both Parties for the sub-list of chairpersons pursuant to point
(c) of Article 319(1).
10. The Parties may appoint a registry to assist in the organisation and conduct of specific dispute settlement proceedings on the basis of ad-hoc arrangements or on the basis of arrangements adopted by the Cooperation Council pursuant to Article 326 of this Agreement.
11. The arbitrators shall accept their appointment by signing the appointment contracts. The Parties shall endeavour to ensure that, at the latest by the time all the selected arbitrators have confirmed their availability, they have agreed on the remuneration and the reimbursement of expenses of the arbitrators and assistants, and have prepared the necessary appointment contracts, with a view to having them signed promptly. The remuneration and expenses of the arbitrators shall be based on WTO standards. The remuneration and expenses of an assistant or assistants of an arbitrator shall not exceed 50 % of the remuneration of that arbitrator.
IV. Organisational meeting
12. Unless the Parties agree otherwise, they shall meet the arbitration tribunal within seven days after its establishment in order to determine such matters as the Parties or the arbitration tribunal deem appropriate, including the timetable of the arbitration proceedings. Arbitrators and representatives of the Parties may take part in this meeting through any means, including telephone or video-conference.
V. Written submissions
13. The complaining Party shall deliver its written submission no later than 30 days after the date of establishment of the arbitration tribunal. The respondent Party shall deliver its written submission no later than 30 days after the date of delivery of the written submission of the complaining Party. VI. Operation of the arbitration tribunal
14. The chairperson of the arbitration tribunal shall preside at all its meetings. The arbitration tribunal may delegate to the chairperson the authority to make administrative and procedural decisions.
15. Unless otherwise provided in Part Six of this Agreement or in these Rules of Procedure, the arbitration tribunal may conduct its activities by any means, including telephone, video-conference or other electronic means of communication.
16. Only arbitrators may take part in the deliberations of the arbitration tribunal, but the arbitration tribunal may permit their assistants to be present at its deliberations.
17. The drafting of any ruling, decision and report shall remain the exclusive responsibility of the arbitration tribunal and shall not be delegated.
18. Where a procedural question arises that is not covered by Part Six of this Agreement or its Annexes, the arbitration tribunal, after consulting the Parties, may adopt an appropriate procedure that is compatible with those provisions.
19. When the arbitration tribunal considers that there is a need to modify any of the time periods for the arbitration proceedings other than the time periods set out in Part Six of this Agreement or to make any other procedural or administrative adjustment, it shall inform the Parties, in writing and after consultations of the Parties, of the reasons for the change or adjustment and of the time period or adjustment needed.
VII. Replacement
20. When a Party considers that an arbitrator does not comply with the requirements of Annex 30 and for that reason should be replaced, that Party shall notify the other Party within 15 days after the date on which it obtained sufficient evidence of the arbitrator's alleged non-compliance.
21. The Parties shall consult within 15 days after the date of the notification referred to in Rule 20. They shall inform the arbitrator of the alleged non- compliance and may request the arbitrator to take steps to remedy it. They may also, if they agree, remove the arbitrator and select a new arbitrator in accordance with Article 306 of this Agreement.
22. If the Parties fail to agree on the need to replace an arbitrator other than the chairperson of the arbitration tribunal, either Party may request that this matter be referred to the chairperson of the arbitration tribunal, whose decision shall be final.
If the chairperson of the arbitration tribunal finds that the arbitrator does not comply with the requirements of Annex 30, the new arbitrator shall be selected in accordance with Article 306 of this Agreement.
23. If the Parties fail to agree on the need to replace the chairperson, either Party may request that this matter be referred to one of the other individuals on the sub-list of chairpersons established pursuant to Article 319 of this Agreement. Their name shall be drawn by lot by the co-chair of the Cooperation Council from the requesting Party, or the chair's delegate. The decision by the selected person on the need to replace the chairperson shall be final.
If this person finds that the chairperson does not comply with the requirements of Annex 30, the chairperson shall be selected in accordance with Article 306 of this Agreement.
VIII. Hearings
24. On the basis of the timetable determined pursuant to Rule 12, after consulting with the Parties and the other arbitrators, the chairperson of the arbitration tribunal shall notify to the Parties the date, time and venue of the hearing. That information shall be made publicly available by the Party in which the hearing takes place, unless the hearing is closed to the public.
25. Unless the Parties agree otherwise, the hearing shall be held in Brussels if the complaining Party is the United Kingdom, in respect of Gibraltar, and in London if the complaining Party is the Union. The respondent Party shall be in charge of the logistical administration of the hearing and bear the expenses derived therefrom.
26. The arbitration tribunal may convene additional hearings if the Parties so agree.
27. All arbitrators shall be present during the entirety of the hearing.
28. Unless the Parties agree otherwise, the following persons may attend the hearing, irrespective of whether the hearing is open to the public or not:
(a) representatives of a Party;
(b) advisers;
(c) assistants and administrative staff;
(d) interpreters, translators and court reporters of the arbitration tribunal; and
(e) experts, as decided by the arbitration tribunal pursuant to Article 318 of this Agreement.
29. No later than five days before the date of a hearing, each Party shall deliver to the arbitration tribunal and to the other Party a list of names of the persons who will make oral arguments or presentations in the hearing on behalf of that Party and of other representatives and advisers who will be attending the hearing.
30. The arbitration tribunal shall conduct the hearing in the following manner, ensuring that the Parties are afforded equal time in both argument and rebuttal argument:
(a) Argument
(i) argument of the complaining Party; and
(ii) argument of the respondent Party.
(b) Rebuttal Argument
(i) reply of the complaining Party; and
(ii) counter-reply of the respondent Party.
31. The arbitration tribunal may direct questions to either Party at any time during the hearing.
32. The arbitration tribunal shall arrange for a recording of the hearing to be delivered to the Parties as soon as possible after the hearing.
33. Each Party may deliver a supplementary written submission concerning any matter that arose during the hearing within 10 days after the date of the hearing. IX. Questions in writing
34. The arbitration tribunal may at any time during the proceedings submit questions in writing to one or both Parties. Any questions submitted to one Party shall be copied to the other Party.
35. Each Party shall provide the other Party with a copy of its response to the questions submitted by the arbitration tribunal. The other Party shall have an opportunity to provide comments in writing on that response within five days after the delivery of such copy.
X. Confidentiality
36. Each Party and the arbitration tribunal shall treat as confidential any information submitted by the other Party to the arbitration tribunal that the other Party has designated as confidential. When a Party submits to the arbitration tribunal a written submission which contains confidential information, it shall also provide, within 15 days, a submission without the confidential information, which shall be disclosed to the public.
37. Nothing in these Rules of Procedure shall preclude a Party from disclosing statements of its own positions to the public to the extent that, when making reference to information submitted by the other Party, it does not disclose any information designated by the other Party as confidential.
38. The arbitration tribunal shall hold the relevant parts of the session in private when the submission and arguments of a Party contain confidential information. The Parties shall maintain the confidentiality of the arbitration tribunal hearings when the hearings are held in closed session. XI. Ex parte contacts
39. The arbitration tribunal shall not meet or communicate with a Party in the absence of the other Party.
40. An arbitrator shall not discuss any aspect of the subject matter of the proceedings with one Party or both Parties in the absence of the other arbitrators.
41. A Party shall not have any contact with an arbitrator. Any contact between a Party and a person who is under consideration for selection as an arbitrator shall be limited to issues relating to that person's availability and the appointment contract.
XII. Amicus curiae submissions
42. Unless the Parties agree otherwise within five days after the date of establishment of the arbitration tribunal, the arbitration tribunal may receive unsolicited written submissions from natural persons of a Party or legal persons established in the territory of a Party that are independent from the governments of the Parties (hereinafter referred to as "amicus curiae submissions"), provided that they:
(a) are received by the arbitration tribunal within 10 days of the date of the establishment of the arbitration tribunal;
(b) are concise and in no case longer than 15 pages, including any annexes, typed at double space;
(c) are directly relevant to a factual or a legal issue under consideration by the arbitration tribunal;
(d) contain a description of the person making the submission, including for a natural person their nationality and for a legal person its place of establishment, the nature of its activities, its legal status, general objectives, its source of financing and any controlling entity;
(e) specify the nature of the interest that the person has in the arbitration proceedings; and
(f) are drafted in the working language determined in accordance with Rules 46 or 47.
43. The amicus curiae submissions shall be delivered to the Parties for comments. The Parties may submit comments, within 10 days after the date of their delivery to the Parties, to the arbitration tribunal.
44. The arbitration tribunal shall list in its report all the amicus curiae submissions it has received pursuant to Rule 42. The arbitration tribunal shall not be obliged to address in its report the arguments made in those submissions. If the arbitration tribunal addresses arguments made therein, it shall also take into account any comments made by the Parties pursuant to Rule 43.
XIII. Urgent cases
45. In cases of urgency as referred to in Article 310 of this Agreement, the arbitration tribunal, after consulting the Parties, shall adjust, as appropriate, the time periods set out in these Rules of Procedure. The arbitration tribunal shall notify the Parties of those adjustments.
XIV. Working language and translation
46. The language of proceedings before the arbitration tribunal shall be English.
47. Rulings, reports and decisions of the arbitration tribunal shall be issued in English.
48. If a Party submits a document in a language that is not English, it shall at the same time submit a translation thereof at its own costs.
XV. Other procedures
49. The time periods laid down in these Rules of Procedure shall be adjusted in line with the special time periods provided for the delivery of a ruling, report or decision by the arbitration tribunal pursuant to Articles 314 to 317 of this Agreement.
_________________

Official text Annex 29 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex 30

Code of conduct for arbitrators

What it is

The arbitrators' code: independence, no instructions, disclosure, confidentiality 'at any time', and resistance to 'public clamour, loyalty to a Party or fear of criticism'. No enforcement mechanism of its own.

The exact words

CODE OF CONDUCT FOR ARBITRATORS
I. Definitions
1. In this Code of Conduct:
(a) "arbitrator" means a member of an arbitration tribunal;
(b) "assistant" means an individual who, under the terms of appointment and under the direction and control of an arbitrator, conducts research or provides assistance to that arbitrator; and
(c) "candidate" means an individual who is under consideration for selection as an arbitrator pursuant to Article 306 or 319 of this Agreement.
II. Governing principles
2. In order to preserve the integrity and impartiality of the dispute settlement mechanism, candidates and arbitrators shall:
(a) get acquainted with this Code of Conduct;
(b) be independent and impartial;
(c) avoid direct or indirect conflicts of interests;
(d) avoid impropriety or bias and the appearance of impropriety or bias;
(e) observe high standards of conduct;
(f) not take instructions from any organisation or government with regard to dispute settlement under this Agreement or any supplementing agreement; and
(g) not be influenced by self-interest, outside pressure, political considerations, public clamour, loyalty to a Party or fear of criticism.
3. Arbitrators shall not directly, or indirectly, incur any obligation or accept any benefit that would in any way interfere, or appear to interfere, with the proper performance of their duties.
4. Arbitrators shall not use their position on the arbitration tribunal to advance any personal or private interests. Arbitrators shall avoid actions that may create the impression that others are in a special position to influence them.
5. Arbitrators shall not allow past or present financial, business, professional, family or social relationships or responsibilities to influence their conduct or judgement.
6. Arbitrators shall avoid entering into any relationship or acquiring any financial interest that is likely to affect their impartiality or that might reasonably create an appearance of impropriety or bias.
III. Disclosure obligations
7. Prior to the acceptance of their appointment as arbitrators pursuant to Article 306 of this Agreement, candidates requested to serve as arbitrators shall receive a copy of this Code of Conduct and disclose to the Parties in writing any past or present interest, relationship or matter that is likely to affect their independence or impartiality or that might reasonably create an appearance of impropriety or bias. To that end, candidates shall make all reasonable efforts to become aware of any such interest, relationship or matter.
8. The disclosure obligation is a continuing duty which requires arbitrators to make at all times reasonable efforts to become aware of any interest, relationship or matter referred to in paragraph 7 that may arise during any stage of the proceedings, and to disclose it to the Parties in writing at the earliest time they become aware of it.
9. Candidates and arbitrators shall communicate any matter concerning actual or potential violations of this Code of Conduct to the Parties for their consideration.
IV. Duties of arbitrators
10. Upon acceptance of their appointment, arbitrators shall be available to perform and shall perform their duties thoroughly, expeditiously and with fairness and diligence throughout the proceedings.
11. Arbitrators shall consider only the issues raised in the proceedings and necessary for a decision or report. They shall not delegate this duty to any other person.
12. Assistants shall comply with the obligations set out for arbitrators in Parts II,
III and VII of this Code of Conduct, mutatis mutandis. Arbitrators shall take all appropriate steps to ensure that their assistants are aware of, and comply with, those obligations.
V. Duties of potential candidates
13. Individuals included on the list established pursuant to Article 306 or 319 of this Agreement shall observe high standards of conduct and avoid impropriety or the appearance thereof. Individuals included on that list, or considered for inclusion, shall communicate to the Parties without delay any matter that may warrant consideration in this respect.
VI. Obligations of former arbitrators
14. Former arbitrators shall avoid actions that may create the appearance that they were biased in carrying out their duties or derived advantage from any decision or ruling of the arbitration tribunal.
15. Former arbitrators shall comply with the obligations in Part VII of this Code of Conduct.
VII. Confidentiality
16. Arbitrators shall not disclose or use, at any time, any non-public information concerning the proceedings or acquired during the proceedings for which they have been appointed, except for the purposes of those proceedings. In particular, they shall not disclose or use any such information to gain personal advantage or advantage for others, or to adversely affect the interest of others.
17. Arbitrators shall not disclose a decision or report of the arbitration tribunal or parts thereof prior to its publication in accordance with Article 321 of this Agreement.
18. Arbitrators shall not, at any time, disclose the deliberations of an arbitration tribunal, or any arbitrator's view, nor make any statements on the proceedings for which they have been appointed or on the issues in dispute in the proceedings.
VIII. Expenses
19. Arbitrators shall keep a record and render a final account of the time devoted to the proceedings and of their expenses, as well as of the time and expenses of an assistant, if applicable.
________________

Official text Annex 30 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

C · The four protocols

Draft Annexes 31 to 39 became these. The social security protocol is the longest schedule in the agreement and the one that touches the most people.

Protocol on Social Security Coordination

Which system — Gibraltar's or Spain's — a cross-border worker pays into and claims from. Covers 'Union citizens legally residing in the Kingdom of Spain' who are or were frontier workers in Gibraltar, and 'United Kingdom nationals legally residing in Gibraltar' who are or were frontier workers in Spain, and posted workers who return weekly [SSC.3] — the Gibraltarian who lives in Spain and works here is not named. Ten branches of benefit; one system at a time, the place of work deciding [SSC.10]; healthcare on both sides at the employer system's expense [SSC.16–17]; pensions aggregated, the higher of two calculations [SSC.7, 45]; benefits exportable [SSC.8]; unemployment benefit paid by the place of last work — Gibraltar, for a frontier worker who loses a Gibraltar job [SSC.56]; direct dealings between the two administrations [SSC.2, 62]; the Annexes amendable by the EU-UK treaty committee [SSC.72]. Read in full in the analysis, under The schedules, read; each article below has its own plain reading.

Protocol

Preamble and titles

What it is

The protocol's opening text.

The exact words

PROTOCOL ON SOCIAL SECURITY COORDINATION
TITLE I
GENERAL PROVISIONS

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSC.1

Definitions

What it says

Article SSC.1 defines the words the protocol uses. A "frontier worker" is anyone within Article 291(2) and (3) of the treaty. In plain terms, that is an EU citizen legally living in Spain, or a United Kingdom national legally living in Gibraltar, who works as an employee in Gibraltar or in Spain and returns at least once a week to Spain or to Gibraltar respectively; or who works as a self-employed person both in Gibraltar and in Spain on the terms of Article 291(3). The word "residence" means "the place where a person legally resides"; "stay" means "temporary residence". Other defined words include insured person, competent institution (point (h) gives four meanings; the first is the body with which the person is insured when they apply for a benefit), member of the family, pension, pre-retirement benefit, long-term care benefit, special non-contributory cash benefits, civil servant and "assisted reproduction services". Where the law that applies does not separate family members from other people, "member of the family" means the spouse, minor children and dependent children who have come of age. Where that law counts someone as family only if they live in the same household as the insured person or pensioner, that condition is met if the person is mainly dependent on the insured person or pensioner. The word "legislation" means the laws, regulations and other rules on the branches of social security listed in Article SSC.4(1). It leaves out contract terms. The exception is contract terms that put into effect an insurance duty set by those laws, or that a public authority has made binding or extended, where the United Kingdom (for Gibraltar) or Spain makes a declaration to that effect to the EU-UK treaty committee on the circulation of persons. The EU must publish such a declaration in the Official Journal of the European Union.

Why it matters here

The protocol uses the treaty's own definition of frontier worker (Article 291(2) and (3)). Who the protocol covers is set out in Article SSC.3.

The exact words

For the purposes of this Protocol, the following definitions apply:
(a)   "activity as an employed person" means any activity or equivalent situation treated as such for the purposes of the social security legislation of the United Kingdom, in respect of Gibraltar, where such activity or equivalent situation exists in Gibraltar, or the social security legislation of the Kingdom of Spain where such activity or equivalent situation exists in the Kingdom of Spain;
(b)   "activity as a self-employed person" means any activity or equivalent situation treated as such for the purposes of the social security legislation of the United Kingdom, in respect of Gibraltar, where such activity or equivalent situation exists in Gibraltar, or the social security legislation of the Kingdom of Spain where such activity or equivalent situation exists in the Kingdom of Spain;
(c)   "assisted reproduction services" means any medical, surgical or obstetric services provided for the purpose of assisting a person to carry a child;
(d)   "benefits in kind" means:
(i)    for the purposes of Chapter 1 of Title III, benefits in kind provided for under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain which are intended to supply, make available, pay directly or reimburse the cost of medical care and products and services ancillary to that care;
(ii)   for the purposes of Chapter 2 of Title III, all benefits in kind relating to accidents at work and occupational diseases as defined in point (i) and provided for under the schemes of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain regarding accidents at work and occupational diseases;
(e)   "child-raising period" refers to any period which is credited under the pension legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain or which provides a supplement to a pension explicitly for the reason that a person has raised a child, irrespective of the method used to calculate those periods and whether they accrue during the time of child- raising or are acknowledged retroactively;
(f)   "civil servant" means a person considered to be such or treated as such by either the United Kingdom, in respect of Gibraltar, where the administration employing them is subject to the legislation of the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, where the administration employing them is subject to the legislation of the Kingdom of Spain;
(g)   "competent authority" means, in respect of the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, the Minister, Ministers or other equivalent authority responsible for social security schemes throughout or in any part of the Kingdom of Spain or Gibraltar;
(h)   "competent institution" means:
(i)    the institution with which the person concerned is insured at the time of the application for benefit; or
(ii)   the institution from which the person concerned is or would be entitled to benefits if that person or a member or members of their family resided in either the Kingdom of Spain, where the institution is situated in the Kingdom of Spain or Gibraltar, where the institution is situated in Gibraltar; or
(iii) the institution notified by the competent authority of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whichever is concerned; or
(iv) in the case of a scheme relating to an employer's obligations in respect of the benefits set out in Article SSC.4(1), either the employer or the insurer involved or, in default thereof, the body or authority notified by the competent authority of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whichever is concerned;
(i)   "death grant" means any one-off payment in the event of death, excluding the lump-sum benefits referred to in point (v);
(j)   "family benefit" means all benefits in kind or in cash intended to meet family expenses, excluding advances for maintenance payments and special childbirth and adoption allowances mentioned in Annex SSC-1;
(k)   "frontier worker" means any person covered by the definition in Article 291(2) and (3) of this Agreement;
(l)   "home base" means the place from where the crew member normally starts and ends a duty period or a series of duty periods, and where, under normal conditions, the operator/airline is not responsible for the accommodation of the crew member concerned;
(m) "institution" means, in respect of the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, the body or authority responsible for applying all or part of the legislation;
(n)   "institution of the place of residence" and "institution of the place of stay" mean, respectively, the institution which is competent to provide benefits in the place where the person concerned resides and the institution which is competent to provide benefits in the place where the person concerned is staying, in accordance with the legislation administered by that institution or, where no such institution exists, the institution designated by the relevant competent authority;
(o)   "insured person", in relation to the social security branches covered by Chapters 1 and 3 of Title III, means any person satisfying the conditions required under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whichever is competent under Title II in order to have the right to benefits, taking into account the provisions of this Protocol;
(p)   "legislation" means, in respect of the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, laws, regulations and other statutory provisions and all other implementing measures relating to the social security branches covered by Article SSC.4(1), but excludes contractual provisions other than those which serve to implement an insurance obligation arising from the laws and regulations referred to in this point or which have been the subject of a decision by the public authorities which makes them obligatory or extends their scope, provided that the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, whichever is concerned, makes a declaration to that effect, notified to the Specialised Committee on the Circulation of Persons. The Union shall publish such a declaration in the Official Journal of the European Union;
(q)   "long-term care benefit" means a benefit in kind or in cash the purpose of which is to address the care needs of a person who, on account of impairment, requires considerable assistance, including but not limited to assistance from another person or persons to carry out essential activities of daily living for an extended period of time in order to support their personal autonomy; this includes benefits granted for the same purpose to a person providing such assistance;
(r)   "member of the family" means:
(i)    (A) any person defined or recognised as a member of the family or designated as a member of the household by the legislation under which benefits are provided;
(B)   with regard to benefits in kind pursuant to Chapter 1 of Title III, any person defined or recognised as a member of the family or designated as a member of the household by the legislation of the United Kingdom, in respect of Gibraltar, where that person resides in Gibraltar, or of the Kingdom of Spain, where that person resides in the Kingdom of Spain;
(ii)   if the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whichever is applicable under point (i), does not make a distinction between the members of the family and other persons to whom it is applicable, the spouse, minor children, and dependent children who have reached the age of majority shall be considered members of the family;
(iii) if, under the legislation which is applicable under points (i) and (ii), a person is considered a member of the family or member of the household only if that person lives in the same household as the insured person or pensioner, this condition shall be considered satisfied if the person in question is mainly dependent on the insured person or pensioner;
(s)   "pensioner" means a person who is in receipt of a statutory old-age, invalidity or survivors’ benefit on behalf of the United Kingdom, in respect of Gibraltar, or on behalf of the Kingdom of Spain following the pursuance of an employed or self-employed activity in Gibraltar or the Kingdom of Spain;
(t)   "period of employment" or "period of self-employment" mean periods so defined or recognised by the legislation under which they were completed, and all periods treated as such, where they are regarded by that legislation as equivalent to periods of employment or to periods of self-employment;
(u)   "period of insurance" means periods of contribution, employment or self- employment as defined or recognised as periods of insurance by the legislation under which they were completed or considered as completed, and all periods treated as such, where they are regarded by that legislation as equivalent to periods of insurance;
(v)   "pension" covers not only pensions but also lump-sum benefits which can be substituted for them and payments in the form of reimbursement of contributions and, subject to the provisions of Title III, revaluation increases or supplementary allowances;
(w) "pre-retirement benefit" means all cash benefits, other than an unemployment benefit or an early old-age benefit, provided from a specified age to workers who have reduced, ceased or suspended their remunerative activities until the age at which they qualify for an old-age pension or an early retirement pension, the receipt of which is not conditional upon the person concerned being available to the employment services of the Kingdom of Spain or Gibraltar, whichever is competent; "early old-age benefit" means a benefit provided before the normal pension entitlement age is reached and which either continues to be provided once the said age is reached or is replaced by another old-age benefit;
(x)   "registered office or place of business" means the registered office or place of business where the essential decisions of the undertaking are adopted and where the functions of its central administration are carried out;
(y)   "residence" means the place where a person legally resides;
(z)   "special non-contributory cash benefits" means those non-contributory cash benefits which:
(i)   are intended to provide either:
(A) supplementary, substitute or ancillary cover against the risks covered by the branches of social security referred to in Article
SSC.4(1), and which guarantee the persons concerned a minimum subsistence income having regard to the economic and social situation in the Kingdom of Spain or Gibraltar, whichever is concerned; or
(B)   solely specific protection for the disabled, closely linked to the said person's social environment in the Kingdom of Spain or Gibraltar, whichever is concerned, and
(ii)   are financed exclusively from compulsory taxation intended to cover general public expenditure and the conditions for providing and for calculating the benefits are not dependent on any contribution in respect of the beneficiary. However, benefits provided to supplement a contributory benefit shall not be considered to be contributory benefits for this reason alone;
(aa) "special scheme for civil servants" means any social security scheme which is different from the general social security scheme applicable to employed persons in the Kingdom of Spain or Gibraltar, whichever is concerned, and to which all, or certain categories of, civil servants are directly subject;
(bb) "stay" means temporary residence.

Official text Article SSC.1 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.2

Communications and notifications

What it says

Article 6 of the treaty sets how formal communications to or from Gibraltar's competent authorities are handled. Its paragraph (2) has the FCDO (the United Kingdom Government's Foreign, Commonwealth and Development Office) certify as authentic documents issued by Gibraltar's competent authorities where decisions are to be enforced directly before a court or other enforcement authority in an EU country without a formal notification first. Its paragraph (3) says that when the United Kingdom notifies which authorities in Gibraltar are competent, the notification must also refer to the FCDO or the other United Kingdom body named under paragraph (1). Article SSC.2 says the procedure in paragraphs (2) and (3) does not apply to formal communications and decisions to be notified under this protocol, made by or sent to the competent authorities of the UK, for Gibraltar.

Why it matters here

Article SSC.2 names only paragraphs (2) and (3) of Article 6. It does not switch off Article 6(1), under which formal communications and decisions to be notified, made by or addressed to Gibraltar's competent authorities are sent through the FCDO or another United Kingdom body the United Kingdom Government appoints.

The exact words

The procedure provided for in Article 6(2) and (3) of this Agreement shall not apply to formal communications and decisions to be notified, made by or addressed to the competent authorities of the United Kingdom, in respect of Gibraltar, pursuant to this Protocol.

Official text Article SSC.2 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.3

Persons covered

What it says

The protocol covers three groups. (1) EU citizens legally living in Spain who are or were subject to Gibraltar's social security law because they worked in Gibraltar as frontier workers, with their family members and survivors living in Spain. (2) United Kingdom nationals legally living in Gibraltar who are or were subject to Spain's social security law because they worked in Spain as frontier workers, with their family members and survivors living in Gibraltar. (3) Posted workers under Article 295 of the treaty: employees of an employer that normally works in Spain (or Gibraltar), sent by that employer for a limited period to Gibraltar (or Spain) to supply services that are both produced and used in the contiguous frontier zone, who return home at least once a week.

Why it matters here

Article SSC.3 sets its groups by nationality and place of residence. On its words, it does not cover, for example, a United Kingdom national who lives in Spain and works in Gibraltar, or a Spanish national who lives in Gibraltar and works in Spain, unless the person comes in as a family member or survivor of someone covered. The protocol does not say which rules apply to people outside these groups.

The exact words

This Protocol applies to: (1)   Union citizens legally residing in the Kingdom of Spain who are or were subject to the legislation of the United Kingdom, in respect of Gibraltar, following the pursuance of an activity as a frontier worker in Gibraltar, as well as their family members and survivors residing in the Kingdom of Spain;
(2)   United Kingdom nationals legally residing in Gibraltar who are or were subject to the legislation of the Kingdom of Spain following the pursuance of an activity as a frontier worker in the Kingdom of Spain, as well as their family members and survivors residing in Gibraltar;
(3)   persons referred to in Article 295 of this Agreement who pursue an activity as employed persons for an employer which normally carries out its activities in the Kingdom of Spain and Gibraltar respectively and who are posted for a limited period by that employer to Gibraltar and the Kingdom of Spain, respectively, to supply services that are both locally produced and consumed at the contiguous frontier zone on that employer's behalf and who return at least once a week to the Kingdom of Spain or Gibraltar, respectively.

Official text Article SSC.3 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.4

Matters covered

What it says

Ten branches of social security are covered: sickness; maternity and equivalent paternity; invalidity; old age; survivors; accidents at work and occupational diseases; death grants; unemployment; pre-retirement; and family benefits. Unless Annex SSC-4 says otherwise, this covers general and special schemes, whether or not they depend on contributions, and schemes on the obligations of an employer or ship-owner. The benefit rules in Title III do not affect Gibraltar's or Spain's laws on a ship-owner's obligations. Not covered: special non-contributory cash benefits; long-term care benefits; social and medical assistance; benefits where the United Kingdom (for Gibraltar) or Spain takes on liability for harm to people and pays compensation, such as for victims of war, crime or terrorism, of harm done by State agents on duty, or of disadvantage for political or religious reasons or descent; and assisted reproduction services.

Why it matters here

The benefits listed in Article SSC.4(4) are outside the protocol. The protocol's rules, for example equal treatment in Article SSC.5 (which is limited to the branches in Article SSC.4(1)), do not apply to them.

The exact words

1.    This Protocol applies to the following branches of social security:
(a)   sickness benefits;
(b)   maternity and equivalent paternity benefits;
(c)   invalidity benefits;
(d)   old-age benefits;
(e)   survivors' benefits;
(f)   benefits in respect of accidents at work and occupational diseases;
(g)   death grants;
(h)   unemployment benefits;
(i)   pre-retirement benefits; and
(j)   family benefits.
2.    Unless otherwise provided for in Annex SSC-4, this Protocol applies to general and special social security schemes, whether contributory or non- contributory, and to schemes relating to the obligations of an employer or ship- owner.
3.    The provisions of Title III shall not, however, affect the legislative provisions of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain concerning a ship-owner's obligations.
4.    This Protocol does not apply to:
(a)   special non-contributory cash benefits;
(b)   long-term care benefits;
(c)   social and medical assistance;
(d)   benefits in relation to which the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain assumes the liability for damages to persons and provides for compensation, such as those for victims of war and military action or their consequences; victims of crime, assassination or terrorist acts; victims of damage occasioned by agents of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain in the course of their duties; or victims who have suffered a disadvantage for political or religious reasons or for reasons of descent; or
(e)   assisted reproduction services.

Official text Article SSC.4 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.5

Equality of treatment

What it says

Unless the Protocol provides otherwise, persons to whom it applies "shall enjoy, as regards the branches of social security covered by Article SSC.4(1), the same benefits and be subject to the same obligations under the legislation applicable in the United Kingdom, in respect of Gibraltar, and in the Kingdom of Spain as the nationals thereof". In plain words: the same benefits and obligations as the nationals of the UK, for Gibraltar, and of the Kingdom of Spain, under the legislation that applies in each.

The exact words

Unless otherwise provided for by this Protocol, persons to whom this Protocol applies shall enjoy, as regards the branches of social security covered by Article
SSC.4(1), the same benefits and be subject to the same obligations under the legislation applicable in the United Kingdom, in respect of Gibraltar, and in the Kingdom of Spain as the nationals thereof.

Official text Article SSC.5 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.6

Equal treatment of benefits, income, facts or events

What it says

Unless the protocol says otherwise: where one side's law gives legal effects to receiving a benefit or income, the same effects follow from an equivalent benefit received under the other side's law, or income earned in the other territory. Where one side's law gives legal effects to certain facts or events, that side must take account of like facts or events in the other territory as if they had happened in its own.

The exact words

Unless otherwise provided for in this Protocol, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall ensure the application of the principle of equal treatment of benefits, income, facts or events in the following manner:
(a)   where, under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, the receipt of social security benefits and other income has certain legal effects, the relevant provisions of that legislation shall also apply to the receipt of equivalent benefits acquired under the legislation of the United Kingdom, in respect of Gibraltar, where the Kingdom of Spain is competent, or of the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, or to income acquired in Gibraltar, where the Kingdom of Spain is competent, or in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent;
(b)   where, under the legislation of the United Kingdom, in respect of Gibraltar, where the Kingdom of Spain is competent, or of the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, legal effects are attributed to the occurrence of certain facts or events, the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain shall take account of like facts or events that have occurred in Gibraltar, where the Kingdom of Spain is competent, or in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, as though they had taken place in the territory within the remit of the competent institution.

Official text Article SSC.6 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.7

Aggregation of periods

What it says

Adding up periods ("aggregation"). Unless the protocol says otherwise, where one side's law makes something depend on completing periods of insurance, employment or self-employment, the competent institution (the body responsible under Article SSC.1(h), usually the one with which the person is insured) must, as far as needed, count periods completed under the other side's law as if they had been completed under its own. This applies to getting, keeping, the length of, or recovering a right to benefits; to being covered by the law; and to joining, or being exempt from, compulsory, optional continued or voluntary insurance.

Why it matters here

Article SSC.7 is the general rule for counting periods from the other side. For old-age and survivors' pensions, Article SSC.45 sets how each side then works out the amount it pays.

The exact words

Unless otherwise provided for in this Protocol, the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall, to the extent necessary, take into account periods of insurance or employment or self- employment completed under the legislation of the Kingdom of Spain, or of the United Kingdom, in respect of Gibraltar, as the case may be, as though they were periods completed under the legislation which it applies, where its legislation makes conditional upon the completion of periods of insurance or employment or self-employment:
(a)   the acquisition, retention, duration or recovery of the right to benefits;
(b)   the coverage by legislation; or
(c)   the access to or the exemption from compulsory, optional continued or voluntary insurance.

Official text Article SSC.7 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.8

Waiving of residence rules

What it says

Unless the protocol says otherwise, cash benefits payable under Gibraltar's law, Spain's law or the protocol must not be reduced, changed, suspended, withdrawn or confiscated because the person, or their family, lives in Gibraltar while the paying institution is in Spain, or lives in Spain while the paying institution is in Gibraltar.

Why it matters here

Article SSC.8 covers cash benefits. Benefits in kind, such as medical care, are dealt with in Title III, Chapter 1 (Articles SSC.16 to SSC.27).

The exact words

Unless otherwise provided for in this Protocol, cash benefits payable under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain or under this Protocol shall not be subject to any reduction, amendment, suspension, withdrawal or confiscation on account of the fact that the beneficiary or the members of their family reside in Gibraltar, where the institution responsible for providing benefits is situated in the Kingdom of Spain, or in the Kingdom of Spain, where the institution responsible for providing benefits is situated in Gibraltar.

Official text Article SSC.8 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.9

Prevention of overlapping of benefits

What it says

Unless the protocol says otherwise, it neither gives nor keeps a right to several benefits of the same kind for one and the same period of compulsory insurance.

The exact words

Unless otherwise provided, this Protocol shall neither confer nor maintain the right to several benefits of the same kind for one and the same period of compulsory insurance.

Official text Article SSC.9 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.10

General rules

What it says

A person covered by the protocol is subject to the social security law of Gibraltar or of Spain, decided under Title II (Article SSC.10(1)). For Title II, people receiving cash benefits because of their work as an employee or self-employed person are treated as still doing that work. This does not apply to invalidity, old-age and survivors' pensions, pensions for accidents at work and occupational diseases, and sickness cash benefits for treatment of unlimited length. Subject to Articles SSC.11, SSC.13 and SSC.14: employed and self-employed people come under the law of the place where they work; civil servants under the law that applies to the administration employing them; people on unemployment benefit under the law that pays it; pensioners living in Gibraltar or Spain under the law of the place where they live, without affecting other rules of the protocol that give them benefits under the other law. Work normally done on a ship at sea counts as done in the territory whose flag the ship flies. But a person employed on a Gibraltar-flag ship and paid by a business or person whose registered office or place of business is in Spain comes under Spain's law if they live in Spain (and the reverse for a Spanish-flag ship and Gibraltar); the one who pays counts as the employer. Flight and cabin crew on passenger or freight air services come under the law of the place of their home base.

Why it matters here

Under Article SSC.10(3)(a), a covered person who lives in Spain and works only in Gibraltar comes under Gibraltar's social security law, and a covered person who lives in Gibraltar and works only in Spain comes under Spain's. Articles SSC.11, SSC.13 and SSC.14 set the exceptions.

The exact words

1.    Persons to whom this Protocol applies shall be subject to the legislation of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain. Such legislation shall be determined in accordance with this Title.
2.    For the purposes of this Title, persons receiving cash benefits because or as a consequence of their activity as an employed or self-employed person shall be considered to be pursuing the said activity. This shall not apply to invalidity, old- age or survivors' pensions or to pensions in respect of accidents at work or occupational diseases or to sickness benefits in cash covering treatment for an unlimited period.
3.    Subject to Articles SSC.11, SSC.13 and SSC.14:
(a)   a person pursuing an activity as an employed or self-employed person in Gibraltar shall be subject to the legislation of the United Kingdom, in respect of Gibraltar; a person pursuing an activity as an employed or self-employed person in the Kingdom of Spain shall be subject to the legislation of the Kingdom of Spain;
(b)   a civil servant shall be subject to the legislation of either the United Kingdom, in respect of Gibraltar, where the administration employing them is subject to the legislation of the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, where the administration employing them is subject to the legislation of the Kingdom of Spain;
(c)   a person receiving unemployment benefits under the legislation of the United Kingdom, in respect of Gibraltar, shall be subject to the legislation of the United Kingdom, in respect of Gibraltar; a person receiving unemployment benefits under the legislation of the Kingdom of Spain shall be subject to the legislation of the Kingdom of Spain;
(d)   a pensioner who is residing in Gibraltar or the Kingdom of Spain shall be subject to the legislation of the United Kingdom, in respect of Gibraltar, where that person resides in Gibraltar, or of the Kingdom of Spain, where that person resides in the Kingdom of Spain, without prejudice to other provisions of this Protocol guaranteeing them benefits under the other legislation.
4.    For the purposes of this Title, a person pursuing an activity as an employed or self-employed person normally pursued on board a vessel at sea flying the flag of the United Kingdom, in respect of Gibraltar, shall be deemed to be pursuing that activity in Gibraltar; a person pursuing an activity as an employed or self-employed person normally pursued on board a vessel at sea flying the flag of the Kingdom of Spain shall be deemed to be pursuing that activity in the Kingdom of Spain. However, a person employed on board a vessel flying the flag of the United Kingdom, in respect of Gibraltar, and remunerated for such an activity by an undertaking or a person whose registered office or place of business is in the Kingdom of Spain shall be subject to the legislation of the Kingdom of Spain if that person resides in the Kingdom of Spain; a person employed on board a vessel flying the flag of the Kingdom of Spain and remunerated for such activity by an undertaking or a person whose registered office or place of business is in Gibraltar shall be subject to the legislation of the United Kingdom, in respect of Gibraltar, if that person resides in Gibraltar. The undertaking or person paying the remuneration shall be considered as the employer for the purposes of the said legislation.
5.    For the purposes of this Title, a person pursuing an activity as a flight crew or cabin crew member performing air passenger or freight services shall be deemed to be pursuing that activity in the Kingdom of Spain, where the home base is located in the Kingdom of Spain, or in Gibraltar, where the home base is located in Gibraltar.

Official text Article SSC.10 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.11

Detached frontier workers

What it says

Detached frontier workers. An EU citizen covered by the protocol who works as an employed frontier worker in Gibraltar, for an employer that normally works there, and is sent by that employer to work in Spain, stays under Gibraltar's law if the work is expected to last no more than 24 months and they are not sent to replace another detached worker. The same applies, the other way round, to a United Kingdom national who works as an employed frontier worker in Spain and is sent to Gibraltar. An EU citizen who normally works as a self-employed frontier worker in Gibraltar and goes to do similar work in Spain stays under Gibraltar's law if the work is expected to last no more than 24 months; the same applies to a United Kingdom national self-employed in Spain who goes to Gibraltar.

The exact words

1.    A Union citizen to whom this Protocol applies, who pursues an activity as an employed frontier worker in Gibraltar, for an employer which normally carries out its activities there, and who is sent by that employer to the Kingdom of Spain, to perform work on that employer's behalf, shall continue to be subject to the legislation of the United Kingdom, in respect of Gibraltar, provided that:
(a)   the anticipated duration of such work does not exceed 24 months; and
(b)   that person is not sent to replace another detached worker.
2.    Paragraph 1 shall apply mutatis mutandis to a United Kingdom national to whom this Protocol applies, who pursues an activity as an employed frontier worker in the Kingdom of Spain, for an employer which normally carries out its activities there, and who is sent by that employer to Gibraltar, to perform work on that employer's behalf.
3.    A Union citizen to whom this Protocol applies, who normally pursues an activity as a self-employed frontier worker in Gibraltar and who goes to pursue a similar activity in the Kingdom of Spain shall continue to be subject to the legislation of the United Kingdom, in respect of Gibraltar, provided that the anticipated duration of such activity does not exceed 24 months.
4.    Paragraph 3 shall apply mutatis mutandis to a United Kingdom national to whom this Protocol applies, who normally pursues an activity as a self-employed frontier worker in the Kingdom of Spain and who goes to pursue a similar activity in Gibraltar.

Official text Article SSC.11 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.12

Posted workers

What it says

Posted workers: an employee of an employer that normally operates in Spain (or Gibraltar), sent to Gibraltar (or Spain) to work on the employer's behalf, stays under the home system provided the work lasts no more than 24 months, they are not replacing someone, and they live on the home side and return there at least once a week.

Why it matters here

Under condition (c), a worker posted to Gibraltar must live in Spain and return there at least once a week, and a worker posted to Spain must live in Gibraltar and return there at least once a week.

The exact words

A person who pursues an activity as an employed person in the Kingdom of Spain or Gibraltar for an employer which normally carries out its activities there and who is sent by that employer to Gibraltar, where the employer normally carries out its activities in the Kingdom of Spain, or to the Kingdom of Spain, where the employer normally carries out its activities in Gibraltar, to perform work on that employer's behalf shall continue to be subject to the legislation of the Kingdom of Spain, where the employer normally carries out its activities in the Kingdom of Spain, or of the United Kingdom, in respect of Gibraltar, where the employer normally carries out its activities in Gibraltar, provided that:
(a)   the duration of such work does not exceed 24 months;
(b)   that person is not sent to replace another person; and
(c)   that person is resident in the Kingdom of Spain and returns at least once per week to the Kingdom of Spain if the person is posted to Gibraltar, or is resident in Gibraltar and returns at least once per week to Gibraltar if the person is posted to the Kingdom of Spain.

Official text Article SSC.12 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.13

Pursuit of activities in the Kingdom of Spain and Gibraltar

What it says

Working on both sides. These rules apply to covered people who, besides their frontier work, also work in the place where they live. An employee working in both Spain and Gibraltar comes under the law of the place of residence if a substantial part of their work is there. If not, the law depends on where the employer is based: one employer, or several based on one side only, means the law of that side; several employers based on both sides means the law of the side where the person does not live; at least one employer based outside both means the law of the place of residence. A self-employed person working on both sides comes under the law of the place of residence if a substantial part of their work is there, and otherwise under the law of the place where the centre of interest of their activities is. A person both employed and self-employed comes under the law of where they are employed, or, if employed on both sides, the law found under the rules for employees. A civil servant of one side who also works on the other comes under the law that applies to the employing administration. The person is then treated as if all their work and income were in the territory whose law applies.

The exact words

1.    For persons to whom this Protocol applies who, in addition to their activity as frontier workers, also pursue an activity in their place of residence, the following paragraphs shall apply.
2.    A person who normally pursues an activity as an employed person in the Kingdom of Spain and Gibraltar shall be subject to:
(a)   the legislation of the place of residence if that person pursues a substantial part of their activity there; or
(b)   if that person does not pursue a substantial part of their activity in the place of residence:
(i)    the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain depending on where the registered office or place of business of the undertaking or employer is situated if that person is employed by one undertaking or employer; or
(ii)   the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain depending on where the registered office or place of business of the undertakings or employers is situated if that person is employed by two or more undertakings or employers which have their registered office or place of business only in the Kingdom of Spain or only in Gibraltar; or
(iii) the legislation of the United Kingdom, in respect of Gibraltar, if the person resides in the Kingdom of Spain, or of the Kingdom of Spain if the person resides in Gibraltar, if that person is employed by two or more undertakings or employers, which have their registered office or place of business in the Kingdom of Spain and Gibraltar; or
(iv) the legislation of the place of residence if that person is employed by one or more undertakings or employers, at least one of which has their registered office or place of business outside the Kingdom of Spain and Gibraltar.
3.    A person who normally pursues an activity as a self-employed person in the Kingdom of Spain and Gibraltar shall be subject to:
(a)   the legislation of the place of residence if that person pursues a substantial part of their activity there; or
(b)   the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain depending on where the centre of interest of their activities is situated, if that person does not pursue a substantial part of their activity in their place of residence.
4.    A person who normally pursues an activity as an employed person and an activity as a self-employed person in the Kingdom of Spain and Gibraltar shall be subject to the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain depending on where that person pursues an activity as an employed person, or, if that person pursues such an activity in the Kingdom of Spain and Gibraltar, to the legislation determined in accordance with paragraph 2.
5.    A person who is employed as a civil servant by the Kingdom of Spain and who pursues an activity as an employed or self-employed person in Gibraltar or vice versa shall be subject to the legislation of the United Kingdom, in respect of Gibraltar, where the administration employing them is subject to the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain where the administration employing them is subject to the legislation of the Kingdom of Spain.
6.    Persons referred to in paragraphs 2 to 5 shall be treated, for the purposes of the legislation determined in accordance with these provisions, as though they were pursuing all their activities as employed or self-employed persons and were receiving all their income in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain, whichever is concerned.

Official text Article SSC.13 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.14

Voluntary insurance or optional continued insurance

What it says

Voluntary insurance and optional continued insurance are outside Articles SSC.10, SSC.11 and SSC.13, unless for a covered branch only a voluntary scheme exists in Gibraltar or in Spain. A person compulsorily insured on one side may not be in a voluntary or optional continued scheme on the other side. Where a person can choose between several such schemes for one branch, they may join only the one they choose. For invalidity, old-age and survivors' benefits, a person compulsorily insured on one side may join the other side's voluntary or optional continued scheme if they were, at some stage in their career, subject to that other side's law because of work, and that law allows the overlap, expressly or by implication. Paragraph 4 limits Article SSC.6(b) where a side makes joining voluntary insurance depend on residence or earlier work there.

The exact words

1.    Articles SSC.10, SSC.11 and SSC.13 do not apply to voluntary insurance or to optional continued insurance unless, in respect of one of the branches referred to in Article SSC.4, only a voluntary scheme of insurance exists in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain.
2.    Where, by virtue of the legislation of the United Kingdom, in respect of Gibraltar, the person concerned is subject to compulsory insurance in the United Kingdom, in respect of Gibraltar, that person may not be subject to a voluntary insurance scheme or an optional continued insurance scheme in the Kingdom of Spain. Where, by virtue of the legislation of the Kingdom of Spain, the person concerned is subject to compulsory insurance in the Kingdom of Spain, that person may not be subject to a voluntary insurance scheme or an optional continued insurance scheme in the United Kingdom, in respect of Gibraltar. In all other cases in which, for a given branch, there is a choice between several voluntary insurance schemes or optional continued insurance schemes, the person concerned shall join only the scheme of their choice.
3.    In respect of invalidity, old-age and survivors' benefits, the person concerned may join the voluntary or optional continued insurance scheme of the United Kingdom, in respect of Gibraltar, even if that person is compulsorily subject to the legislation of the Kingdom of Spain, provided that that person has been subject, at some stage in their career, to the legislation of the United Kingdom, in respect of Gibraltar, because or as a consequence of an activity as an employed or self- employed person and if such overlapping is explicitly or implicitly allowed under the legislation of the United Kingdom, in respect of Gibraltar. Likewise, in respect of invalidity, old-age and survivors' benefits, the person concerned may join the voluntary or optional continued insurance scheme of the Kingdom of Spain, even if that person is compulsorily subject to the legislation of the United Kingdom, in respect of Gibraltar, provided that that person has been subject, at some stage in their career, to the legislation of the Kingdom of Spain, because or as a consequence of an activity as an employed or self-employed person and if such overlapping is explicitly or implicitly allowed under the legislation of the Kingdom of Spain.
4.    Where the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain makes admission to voluntary insurance or optional continued insurance conditional upon residence there or upon previous activity as an employed or self-employed person, point (b) of Article SSC.6 shall apply only to persons who have been subject, at some earlier stage, to the legislation concerned, on the basis of an activity as an employed or self-employed person.

Official text Article SSC.14 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.15

Obligations of the employer

What it says

An employer of a frontier worker who is subject to Gibraltar's or Spain's law must meet all the obligations that law places on employers, in particular paying the contributions, as if the employer had its registered office or place of business in that territory. An employer with no place of business in the territory whose law applies may agree with the frontier worker that the worker pays the contributions on the employer's behalf. The employer's own obligations remain, and it must notify the competent institution of the arrangement.

Why it matters here

Paragraph 2 applies where the employer has no place of business on the side whose law applies. The worker may then pay the contributions for the employer, but the employer's underlying obligations remain.

The exact words

1.    An employer of a frontier worker who is subject to the legislation of the United Kingdom, in respect of Gibraltar, or to the legislation of the Kingdom of Spain shall fulfil all the obligations laid down by the legislation applicable to its employees, in particular the obligation to pay the contributions provided for by that legislation, as if it had its registered office or place of business in the Kingdom of Spain or in Gibraltar, respectively.
2.    An employer of a frontier worker who is subject to the legislation of the United Kingdom, in respect of Gibraltar, where the employer does not have a place of business in Gibraltar, or to the legislation of the Kingdom of Spain, where the employer does not have a place of business in the Kingdom of Spain, may agree with the frontier worker that the latter may fulfil the employer's obligations on its behalf as regards the payment of contributions, without prejudice to the employer's underlying obligations and the employer shall send notice of such an arrangement to the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, respectively.

Official text Article SSC.15 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.16

Residence in Gibraltar, where the Kingdom of Spain is competent, or in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar is competent

What it says

Medical care where you live. Frontier workers and detached frontier workers who come under Gibraltar's law and live in Spain, or come under Spain's law and live in Gibraltar, and their family members, are entitled to benefits in kind (medical care and related products and services) in the place where they live. The institution of the place of residence provides them, on behalf of the competent institution (the body with which the person is insured), under the law of the place of residence, as though the person were insured under that law.

Why it matters here

Under Article SSC.27, care one side provides on behalf of the other gives rise to full reimbursement, unless the two sides agree another method or waive reimbursement between them.

The exact words

Frontier workers and detached frontier workers who are subject to the legislation applicable in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain and who reside, respectively, in the Kingdom of Spain or Gibraltar, as well as the members of their family, are entitled to benefits in kind in the place of residence provided, on behalf of the competent institution, by the institution of the place of residence, in accordance with the legislation of the place of residence, as though that person were insured under that legislation.

Official text Article SSC.16 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.17

Stay in the place of employment or self-employment

What it says

Medical care where you work. Frontier workers, detached frontier workers and posted workers are entitled to benefits in kind while staying in the place where they work. For frontier workers and detached frontier workers, the competent institution (the body with which they are insured) provides them at its own expense, under its own law, as though they lived there. For posted workers, the benefits are those that become necessary on medical grounds during the stay, taking into account the nature of the benefits and the expected length of the stay; they are provided by the institution of the place of stay on behalf of the competent institution. This does not apply where the posted worker travelled in order to receive the treatment.

Why it matters here

Frontier workers and detached frontier workers covered here can receive benefits in kind both where they live (Article SSC.16) and where they work (Article SSC.17(1)).

The exact words

1.    Frontier workers, detached frontier workers and posted workers shall be entitled to benefits in kind while staying in the place of employment or self- employment. In the case of frontier workers and detached frontier workers, these benefits in kind shall be provided by the competent institution and at its own expense, in accordance with the provisions of the legislation it applies, as though the persons concerned resided there.
2.    In the case of posted workers, these benefits in kind shall be those which become necessary on medical grounds during their stay, taking into account the nature of the benefits and expected length of the stay. These benefits in kind shall be provided on behalf of the competent institution, by the institution of the place of stay, in accordance with the legislation that it applies, as though the person were insured under the said legislation.
3.    Paragraph 2 does not apply where the person concerned travelled to the Kingdom of Spain or Gibraltar, as the case may be, with the purpose of receiving the benefits in kind.

Official text Article SSC.17 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.18

Cash benefits

What it says

Frontier workers, posted workers and their family members are entitled to cash benefits (for sickness, maternity and equivalent paternity) from the competent institution, under its own law. By agreement between the competent institution and the institution of the place of residence or stay, the latter may pay them instead, at the competent institution's expense and under the competent institution's law. Where a cash benefit is calculated on average income, an average contribution basis or standard income, the competent institution uses only the income, contribution bases or standard income for periods completed under its own law. The same applies where its law uses a specific reference period.

Why it matters here

Under paragraphs 2 to 4, income or contribution bases from periods under the other side's law are not used in the calculation.

The exact words

1.    Frontier workers and posted workers and the members of their family shall be entitled to cash benefits provided by the competent institution in accordance with the legislation it applies. By agreement between the competent institution and the institution of the place of residence or stay, such benefits may, however, be provided by the institution of the place of residence or stay at the expense of the competent institution in accordance with the legislation which the competent institution applies.
2.    Where the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain provides that the calculation of cash benefits shall be based on an average income or on an average contribution basis, the competent institution shall determine such average income or average contribution basis exclusively by references to the incomes confirmed as having been paid, or to the contribution bases applied during the periods completed under the said legislation.
3.    Where the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain provides that the calculation of cash benefits shall be based on standard income, the competent institution shall take into account exclusively the standard income or, where appropriate, the average of standard incomes for the periods completed under the said legislation.
4.    Paragraphs 2 and 3 apply mutatis mutandis to cases where the legislation applied by the competent institution lays down a specific reference period which corresponds in the case in question either wholly or partly to the periods which the person concerned has completed under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain.

Official text Article SSC.18 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.19

Pension claimants

What it says

An insured person who stops being entitled to benefits in kind (medical care and related services) when they claim a pension, or while the claim is examined, stays entitled to benefits in kind where they live. Conditions: they live in Gibraltar or in Spain, and they meet the insurance conditions of the law referred to in paragraph 2. Their family members have the same right. Paragraph 2: the cost falls on the institution of Gibraltar or Spain that would become competent under Articles SSC.20 and SSC.21 if a pension were awarded.

The exact words

1.    An insured person who, on making a claim for a pension, or during the investigation thereof, ceases to be entitled to benefits in kind under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall remain entitled to benefits in kind in the place of residence, provided that that person resides in Gibraltar or in the Kingdom of Spain, as the case may be, and provided that the pension claimant satisfies the insurance conditions of the legislation of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, as referred to in paragraph 2. The right to benefits in kind in the place of residence shall also apply to the members of the family of the pension claimant.
2.    The benefits in kind shall be chargeable to the institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain which, in the event of a pension being awarded, would become competent under Articles SSC.20 and
SSC.21.

Official text Article SSC.19 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.20

Right to benefits in kind under the legislation of the place of residence

What it says

A person who receives "a pension or pensions under the legislation applicable in the United Kingdom, in respect of Gibraltar, and in the Kingdom of Spain", and who is entitled to benefits in kind where they live, receives those benefits, with their family members, from and at the expense of the institution of the place where they live. They are treated as if their pension were paid only under the law of that side.

Why it matters here

Article SSC.21 deals with the pensioner who is not entitled to benefits in kind under the law of the place where they live. As noted for Article SSC.21, the text does not say plainly whether a pension from one side alone is enough.

The exact words

A person who receives a pension or pensions under the legislation applicable in the United Kingdom, in respect of Gibraltar, and in the Kingdom of Spain and who is entitled to benefits in kind in the place of residence shall, with the members of their family, receive such benefits in kind from and at the expense of the institution of the place of residence, as though that person were a pensioner whose pension was payable solely under the legislation of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, respectively.

Official text Article SSC.20 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.21

No right to benefits in kind under the legislation of the place of residence

What it says

A person who lives in Spain, receives a pension or pensions under the laws of Gibraltar and Spain, and is not entitled to benefits in kind under Spain's law, still receives them, with their family, as far as they would be entitled under Gibraltar's law if they lived in Gibraltar. The institution of the place of residence provides them, at the expense of Gibraltar's institution. The mirror rule applies to a person living in Gibraltar who is not entitled to benefits in kind under Gibraltar's law: they receive them as far as Spain's law would cover them if they lived in Spain, at the expense of Spain's institution.

Why it matters here

Article SSC.21 refers to "a pension or pensions under the legislation of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain"; Article SSC.20 uses similar words. The text does not say plainly whether a pension from one side alone is enough.

The exact words

1.    A person who:
(a)   resides in the Kingdom of Spain;
(b)   receives a pension or pensions under the legislation of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain; and
(c)   is not entitled to benefits in kind under the legislation of the Kingdom of Spain;
shall nevertheless receive such benefits for themselves and the members of their family, insofar as the pensioner would be entitled to them under the legislation of the United Kingdom, in respect of Gibraltar, if that person resided in Gibraltar. The benefits in kind shall be provided at the expense of the institution of Gibraltar by the institution of the place of residence, as though the person concerned were entitled to a pension and entitled to benefits in kind under the legislation of the place of residence.
2.    A person who:
(a)   resides in Gibraltar;
(b)   receives a pension or pensions under the legislation of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain; and
(c)   is not entitled to benefits in kind under the legislation of the United Kingdom, in respect of Gibraltar
shall nevertheless receive such benefits for themselves and the members of their family, insofar as the pensioner would be entitled to them under the legislation of the Kingdom of Spain, if that person resided in the Kingdom of Spain. The benefits in kind shall be provided at the expense of the institution of the Kingdom of Spain by the institution of the place of residence, as though the person concerned were entitled to a pension and entitled to benefits in kind under the legislation of the place of residence.

Official text Article SSC.21 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.22

Continuation of treatment

What it says

A frontier worker who has retired because of old age or invalidity is entitled, in case of sickness, to continue to receive benefits in kind in the territory where they last worked, as far as this continues treatment that began there.

Why it matters here

The right is limited to "continuation of treatment", which the article defines as "the continued investigation, diagnosis and treatment of an illness for its entire duration".

The exact words

A frontier worker who has retired because of old age or invalidity is entitled in the event of sickness to continue to receive benefits in kind in Gibraltar, if that person last pursued their activity as an employed or self-employed person there, or in the Kingdom of Spain, if that person last pursued their activity as an employed or self- employed person there, insofar as this is a continuation of treatment which began in Gibraltar or the Kingdom of Spain, respectively. "Continuation of treatment" means the continued investigation, diagnosis and treatment of an illness for its entire duration.

Official text Article SSC.22 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.23

Cash benefits for pensioners

What it says

Cash benefits are paid to a person receiving a pension or pensions under the law of Gibraltar or of Spain, under the law applied by the competent institution that bears the cost of the pensioner's benefits in kind where they live. Article SSC.18 applies with the necessary changes. The same applies to the pensioner's family members.

The exact words

1.    Cash benefits shall be paid to a person receiving a pension or pensions under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whichever is applied by the competent institution of the place in which is situated the competent institution responsible for the cost of benefits in kind provided to the pensioner in their place of residence. Article SSC.18 applies mutatis mutandis.
2.    Paragraph 1 also applies to the members of a pensioner's family.

Official text Article SSC.23 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.24

Contributions

What it says

The institution of Gibraltar or of Spain that is responsible under its law for making deductions for contributions for sickness, maternity and equivalent paternity benefits may ask for and recover those deductions, calculated under its law, only to the extent that the cost of the benefits under Articles SSC.20 and SSC.21 is to be borne by an institution of Gibraltar or of Spain.

The exact words

The institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain which is responsible under the legislation it applies for making deductions in respect of contributions for sickness, maternity and equivalent paternity benefits, may request and recover such deductions, calculated in accordance with the legislation it applies, only to the extent that the cost of the benefits pursuant to Articles SSC.20 and SSC.21 is to be borne by an institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain.

Official text Article SSC.24 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.25

General provisions

What it says

Articles SSC.21 to SSC.24 do not apply to a pensioner, or a member of their family, who is entitled to benefits under Gibraltar's or Spain's law on the basis of work as an employed or self-employed person.

The exact words

Articles SSC.21 to SSC.24 shall not apply to a pensioner or the members of the pensioner's family who are entitled to benefits under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain on the basis of an activity as an employed or self-employed person.

Official text Article SSC.25 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.26

Prioritising of the right to benefits in kind – special rule for the right of members of the family to benefits in the place of residence

What it says

Unless paragraphs 2 and 3 say otherwise, where a family member has an independent right to benefits in kind (a right of their own, under Gibraltar's or Spain's law or under this Chapter), that right comes before a right derived from the insured person. Unless paragraph 3 says otherwise, where the independent right in the place of residence exists only because the person lives there, the derived right comes first. Despite those rules, the family members of an insured person receive benefits in kind at the expense of the competent institution in the place where they live, where: (a) they live in Gibraltar or Spain and the law there does not make the right to benefits in kind depend on insurance or work; and (b) the spouse, or the person caring for the insured person's children, works there, or receives a pension from that side on the basis of work.

Why it matters here

Article SSC.26 decides which right to benefits in kind comes first where a family member has more than one.

The exact words

1.     Unless otherwise provided for by paragraphs 2 and 3, where a member of the family has an independent right to benefits in kind based on the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, or on this Chapter, such right shall take priority over a derivative right to benefits in kind for members of the family.
2.     Unless otherwise provided for by paragraph 3, where the independent right in the place of residence exists directly and solely on the basis of the residence of the person concerned in that place, a derivative right to benefits in kind shall take priority over the independent right.
3.     Notwithstanding paragraphs 1 and 2, benefits in kind shall be provided to the members of the family of an insured person at the expense of the competent institution in the place in which they reside, where:
(a)    those members of the family reside in Gibraltar or the Kingdom of Spain and where under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, respectively, the right to benefits in kind is not subject to conditions of insurance or activity as an employed or self- employed person; and
(b)    the spouse or the person caring for the children of the insured person pursues an activity as an employed or self-employed person in Gibraltar or the Kingdom of Spain, or receives a pension from either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, respectively, on the basis of an activity as an employed or self-employed person.

Official text Article SSC.26 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.27

Reimbursements between institutions

What it says

Benefits in kind (medical care and related services) that one side's institution provides under Chapter 1 on behalf of the other side's institution give rise to full reimbursement. The amounts are worked out and paid under an administrative arrangement agreed between the UK, for Gibraltar, and Spain (paragraph 2). Under paragraph 3, the UK, for Gibraltar, or Spain and their competent authorities may provide for other methods of reimbursement, or waive all reimbursement between them.

Why it matters here

The protocol does not say whether other methods have been provided for or reimbursement waived under paragraph 3. The administrative arrangement in paragraph 2 is a separate document, not part of the protocol text.

The exact words

1.    The benefits in kind provided by the institution of the United Kingdom, in respect of Gibraltar, on behalf of the institution of the Kingdom of Spain, or of the Kingdom of Spain on behalf of the institution of the United Kingdom, in respect of Gibraltar, under this Chapter shall give rise to full reimbursement.
2.    The reimbursements referred to in paragraph 1 shall be determined and effected in accordance with an administrative arrangement agreed upon between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain.
3.    The United Kingdom, in respect of Gibraltar, or the Kingdom of Spain and their competent authorities, may provide for other methods of reimbursement or waive all reimbursement between them.

Official text Article SSC.27 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.28

Right to benefits in kind and in cash

What it says

Articles SSC.16 and SSC.17 (benefits in kind where a person lives and where they work) also apply to benefits for accidents at work and occupational diseases, without affecting any more favourable rules in paragraphs 2 and 3. A person who has had an accident at work or has an occupational disease, and who lives or stays in Spain while Gibraltar is competent, or in Gibraltar while Spain is competent, is entitled to the special benefits in kind of the accident and occupational-disease scheme. The institution of the place of residence or stay provides them on behalf of the competent institution, under its own law, as though the person were insured under that law. Article SSC.18 (cash benefits) also applies to this Chapter.

The exact words

1.    Without prejudice to any more favourable provisions in paragraphs 2 and 3 of this Article, Articles SSC.16 and SSC.17 also apply to benefits relating to accidents at work or occupational diseases.
2.    A person who has sustained an accident at work or has contracted an occupational disease and who resides or stays in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, or in Gibraltar, where the Kingdom of Spain is competent, shall be entitled to the special benefits in kind of the scheme covering accidents at work and occupational diseases provided, on behalf of the competent institution, by the institution of the place of residence or stay in accordance with the legislation which it applies, as though that person were insured under that legislation.
3.    Article SSC.18 also applies to benefits falling within this Chapter.

Official text Article SSC.28 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.29

Costs of transport

What it says

Where one side's law provides for paying the cost of transporting a person injured in an accident at work, or suffering from an occupational disease, to their home or to a hospital, that side's competent institution pays the cost to the corresponding place where the person lives. Where one side's law provides for paying the cost of transporting the body of a person killed in an accident at work to the place of burial, that side's competent institution pays it, under its own law, to the corresponding place where the person lived at the time of the accident.

The exact words

1.    The competent institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, depending on which legislation provides for meeting the costs of transporting a person who has sustained an accident at work or is suffering from an occupational disease, either to their place of residence or to a hospital, shall meet such costs to the corresponding place where the person resides.
2.    The competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, depending on which legislation provides for meeting the costs of transporting the body of a person killed in an accident at work to the place of burial shall, in accordance with the legislation it applies, meet such costs to the corresponding place where the person was residing at the time of the accident.

Official text Article SSC.29 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.30

Benefits for an occupational disease where the person suffering from such a disease has been exposed to the same risk in the Kingdom of Spain and Gibraltar

What it says

Where a person who has contracted an occupational disease has done work that by its nature is likely to cause that disease under the law of Gibraltar or of Spain, the benefits that the person or their survivors may claim are provided only under the law of whichever of the two is the last where those conditions are met.

The exact words

When a person who has contracted an occupational disease has, under the legislation applicable in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain, pursued an activity which by its nature is likely to cause the said disease, the benefits that that person or their survivors may claim shall be provided exclusively under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whichever is the last where such conditions are satisfied.

Official text Article SSC.30 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.31

Aggravation of an occupational disease

What it says

If an occupational disease gets worse, and the person has received benefits for it: where the person, while receiving benefits, has not done work likely to cause or worsen the disease, the institution of the side where they first received benefits bears the cost, taking the worsening into account. Where they have done such work, the first side pays without taking the worsening into account, and the second side pays a supplement equal to the difference the worsening makes under its own law. Neither side's rules on reduction, suspension or withdrawal may be used against a person receiving benefits from the other side under that second rule.

The exact words

In the event of aggravation of an occupational disease for which a person suffering from such a disease has received or is receiving benefits under the legislation applicable in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain, the following rules shall apply:
(a)   if the person concerned, while in receipt of benefits, has not pursued, under the legislation applicable either in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain, an activity as an employed or self- employed person likely to cause or aggravate the disease in question, the competent institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, whichever is the first where the person has received benefits, shall bear the cost of the benefits under the legislation it applies, taking into account the aggravation;
(b)   if the person concerned, while in receipt of benefits, has pursued such an activity under the legislation applicable either in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain, the competent institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, whichever is the first where the person has received benefits, shall bear the cost of the benefits under the legislation it applies without taking the aggravation into account. The competent institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, whichever is the second where the person has received benefits, shall grant a supplement to the person concerned, the amount of which shall be equal to the difference between the amount of benefits due after the aggravation and the amount which would have been due prior to the aggravation under the legislation it applies, if the disease in question had occurred under the legislation applied by that institution;
(c)   the rules concerning reduction, suspension or withdrawal laid down by the legislation applicable either in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain, shall not be invoked against persons receiving benefits provided by institution of the other in accordance with point (b).

Official text Article SSC.31 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.32

Rules for taking into account the special features of the legislation concerned

What it says

Where the place of residence or stay has no insurance against accidents at work or occupational diseases, or has such insurance but no institution to provide benefits in kind, the institution there that provides sickness benefits in kind provides them. Where the competent side has no such insurance, the Chapter's rules on benefits in kind still apply to a person entitled to sickness, maternity or equivalent paternity benefits in kind under that side's law who has an accident at work or occupational disease while living on the other side, at the cost of the institution competent for benefits in kind. Under paragraph 3, each side applies Article SSC.6 to accidents and diseases that occurred or were confirmed on the other side when assessing incapacity, the right to benefits or their amount, on the conditions set out in paragraph 3(a) and (b).

The exact words

1.      If there is no insurance against accidents at work or occupational disease in the place, where the person concerned resides or stays, or if such insurance exists but there is no institution responsible for providing benefits in kind, those benefits shall be provided by the institution of the place of residence or stay responsible for providing benefits in kind in the event of sickness.
2.      If there is no insurance against accidents at work or occupational disease in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain, whichever is competent, the provisions of this Chapter concerning benefits in kind shall nevertheless be applied to a person who is entitled to those benefits in the event of sickness, maternity or equivalent paternity under the legislation of the United Kingdom, in respect of Gibraltar, if that person sustains an accident at work or suffers from an occupational disease during residence in the Kingdom of Spain, or under the legislation of the Kingdom of Spain, if that person sustains an accident at work or suffers from an occupational disease during residence in Gibraltar. Costs shall be borne by the institution that is competent for the benefits in kind under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whichever is competent.
3.      Article SSC.6 applies to the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain as regards the equivalence of accidents at work and occupational diseases which either have occurred or have been confirmed subsequently under the legislation applicable in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain, respectively, when assessing the degree of incapacity, the right to benefits or the amount thereof, on condition that:
(a)     no compensation is due in respect of an accident at work or an occupational disease which had occurred or had been confirmed previously under the legislation it applies; and
(b)   no compensation is due in respect of an accident at work or an occupational disease which had occurred or had been confirmed subsequently, under the legislation applicable either in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain, depending on where the accident at work or the occupational disease had occurred or had been confirmed.

Official text Article SSC.32 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.33

Reimbursements between institutions

What it says

Paragraph 1 says "Article SSC.28 also applies to benefits falling within this Chapter", and that reimbursement is made on the basis of actual costs. Article SSC.28 is itself in this Chapter; the reimbursement rule for Chapter 1 is Article SSC.27. The text does not explain the reference. Under paragraph 2, the United Kingdom (for Gibraltar) or Spain, or their competent authorities, may agree other methods of reimbursement or waive all reimbursement between them.

The exact words

1.    Article SSC.28 also applies to benefits falling within this Chapter, and reimbursement shall be made on the basis of actual costs.
2.    The United Kingdom, in respect of Gibraltar, or the Kingdom of Spain or their competent authorities, may provide for other methods of reimbursement or waive all reimbursement between them.

Official text Article SSC.33 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.34

Rights to grants where death occurs in, or where the person entitled resides in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, or in Gibraltar, where the Kingdom of Spain is competent

What it says

If an insured person or family member dies on the other side from the competent institution, the death is treated as having occurred where that institution is; it must pay any death grant under its law even though the person entitled lives on the other side. The same applies to deaths from accidents at work or occupational disease.

The exact words

1.    When an insured person or a member of their family dies in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, or in Gibraltar, where the Kingdom of Spain is competent, the death shall be deemed to have occurred where the competent institution is located.
2.    The competent institution shall be obliged to provide death grants payable under the legislation it applies, even if the person entitled resides in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent or in Gibraltar, where the Kingdom of Spain is competent.
3.    Paragraphs 1 and 2 shall also apply when the death is the result of an accident at work or an occupational disease.

Official text Article SSC.34 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.35

Provision of benefits in the event of the death of a pensioner

What it says

Where a pensioner who was entitled to one or more pensions under the law of Gibraltar and of Spain dies, and the pensioner was living in Spain while the institution bearing the cost of their benefits in kind was in Gibraltar, or living in Gibraltar while that institution was in Spain, that institution provides the death grants payable under its law, at its own expense, as though the pensioner had been living where it is situated when they died. Paragraph 2: the same applies, with the necessary changes, to the pensioner's family members.

The exact words

1.    In the event of the death of a pensioner who was entitled to one pension or more pensions under the legislation applicable in the United Kingdom, in respect of Gibraltar, and in the Kingdom of Spain when that pensioner was residing in the Kingdom of Spain, when the institution responsible for the cost of benefits in kind is in Gibraltar and residing in Gibraltar, when the institution responsible for the cost of benefits in kind is in the Kingdom of Spain, the death grants payable under the legislation administered by that institution shall be provided at its own expense as though the pensioner had been residing at the time of their death in the place where that institution is situated.
2.    Paragraph 1 shall apply mutatis mutandis to the members of the family of a pensioner.

Official text Article SSC.35 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.36

Persons subject only to type A legislation

What it says

Under Article SSC.36, "type A legislation" is law under which the amount of an invalidity benefit does not depend on how long the person was insured; "type B legislation" is any other law. A person who has completed periods of insurance only under type A legislation is entitled to benefits only from the institution of the side whose law applied when the incapacity for work leading to invalidity began, under that law, taking into account Article SSC.37 where relevant. Paragraph 3 covers the case where that law reduces, suspends or withdraws invalidity benefits when they overlap with other income or with benefits of a different kind. The English text then names Articles SSC.46(2), SSC.46(3) and SSC.48(3), but its sentence is incomplete, so it is unclear whether all three apply with the necessary changes. The official Spanish text uses Article SSC.46(2) to say what benefits of a different kind are, and applies Articles SSC.46(3) and SSC.48(3) with the necessary changes.

The exact words

1.    For the purposes of this Chapter, "type A legislation" means legislation under which the amount of invalidity benefits is independent of the duration of the periods of insurance, and "type B legislation" means any other legislation.
2.    A person who has completed periods of insurance exclusively under type A legislation shall be entitled to benefits only from the institution of the place whose legislation was applicable at the time when the incapacity for work followed by invalidity occurred, taking into account, where appropriate, Article SSC.37 and shall receive such benefits in accordance with that legislation.
3.    If the legislation referred to in paragraph 2 contains rules for reduction, suspension or withdrawal of invalidity benefits in the case of overlapping with other income or with benefits of a different kind within the meaning of Articles
SSC.46(2), SSC.46(3) and SSC.48(3) shall apply mutatis mutandis.

Official text Article SSC.36 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.37

Special provisions on aggregation of periods

What it says

Where the law of Gibraltar or of Spain makes getting, keeping or recovering a right to invalidity benefit depend on completing periods of insurance, that side's competent institution applies, where necessary, the special aggregation rule in Article SSC.44(1).

The exact words

The competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whose legislation makes the acquisition, retention or recovery of the right to benefits conditional upon the completion of periods of insurance shall, where necessary, apply Article SSC.44(1).

Official text Article SSC.37 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.38

Persons subject either only to type B legislation or to type A and B legislation

What it says

A person who has been under both type A and type B (duration-based) legislation gets invalidity benefits under the pension chapter, Chapter 5, applied with the necessary changes. Someone previously under type B who becomes incapacitated while under type A gets a type A benefit only if they qualify without counting type B periods and are not claiming an old-age pension. A decision by one side on the degree of invalidity binds the other.

The exact words

1.      A person who has been successively or alternately subject to type A and type B legislation shall be entitled to benefits under Chapter 5, which shall apply mutatis mutandis taking into account paragraph 3.
2.      If the person concerned has been previously subject to a type B legislation and suffers incapacity for work leading to invalidity while subject to a type A legislation, that person shall receive benefits according to Article SSC.36 under type A legislation, provided that:
–       that person satisfies the conditions of that legislation exclusively, or of others of the same type taking into account, where appropriate Article SSC.37 but without having recourse to periods of insurance or residence completed under a type B legislation; and
–       that person does not assert any claims to old-age benefits, taking into account Article SSC.43.
3.      A decision taken by an institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain concerning the degree of invalidity of a claimant shall be binding on the institution of the Kingdom of Spain, or of the United Kingdom, in respect of Gibraltar, respectively.

Official text Article SSC.38 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.39

Aggravation of invalidity

What it says

If an invalidity worsens, benefits are recalculated under the pension chapter (or under SSC.36 if the person stayed on type A legislation); if the new total is lower than what the previously competent institution was paying, that institution tops up the difference; if no institution is now liable, the previously competent one pays, taking the aggravation into account.

The exact words

1.      In the case of aggravation of an invalidity for which a person is receiving benefits under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, the following provisions shall apply, taking the aggravation into account:
(a)   the benefits shall be provided in accordance with Chapter 5, applied mutatis mutandis;
(b)   however, where the person concerned has been subject to type A legislation and since receiving benefit has not been subject to the type B legislation, the benefit shall be provided in accordance with Article SSC.36(2).
2.    If the total amount of the benefit or benefits payable under paragraph 1 is lower than the amount of the benefit which the person concerned was receiving at the expense of the institution previously competent for payment, that institution shall pay them a supplement equal to the difference between the two amounts.
3.    If the person concerned is not entitled to benefits at the expense of an institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, the previously competent institution shall provide the benefits in accordance with the legislation it applies, taking into account the aggravation and, where appropriate, Article SSC.37.

Official text Article SSC.39 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.40

Conversion of invalidity benefits into old-age benefits

What it says

Invalidity benefits are converted into old-age benefits, where appropriate, under the conditions of the law that provides them and under Chapter 5 (paragraph 1). Where a person receiving invalidity benefits can establish a claim to old-age benefits under the laws of both Gibraltar and Spain, each institution paying invalidity benefits keeps paying them until paragraph 1 applies to that institution, or otherwise for as long as the person meets the conditions for them (paragraph 2). Paragraph 3 covers invalidity benefits paid under Article SSC.36 that are converted while the person does not yet meet the other law's conditions for old-age benefits: the person then receives invalidity benefits from Gibraltar and/or Spain from the date of conversion, under Chapter 5, until they meet those conditions, or, where that law has no conversion, for as long as they are entitled to invalidity benefits under it. Paragraph 4: benefits paid under Article SSC.36 are recalculated under Chapter 5 as soon as the person meets the conditions for invalidity benefits under a type B law, or receives old-age benefits.

The exact words

1.    Invalidity benefits shall be converted into old-age benefits, where appropriate, under the conditions laid down by the legislation under which they are provided and in accordance with Chapter 5.
2.    Where a person receiving invalidity benefits can establish a claim to old-age benefits under the legislation of both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain in accordance with Article SSC.47, any institution which is responsible for providing invalidity benefits under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall continue to provide such a person with the invalidity benefits to which that person is entitled under the legislation it applies until paragraph 1 becomes applicable in respect of that institution, or otherwise for as long as the person concerned satisfies the conditions for such benefits.
3.    Where invalidity benefits provided under the legislation applicable, in accordance with Article SSC.36, are converted into old-age benefits and where the person concerned does not yet satisfy the conditions laid down by the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain for receiving those benefits, the person concerned shall receive, from the United Kingdom, in respect of Gibraltar, and/or the Kingdom of Spain invalidity benefits from the date of the conversion.
Those invalidity benefits shall be provided in accordance with Chapter 5 as if that Chapter had been applicable at the time when the incapacity for work leading to invalidity occurred, until the person concerned satisfies the qualifying conditions for old-age benefits laid down by the national legislation concerned or, where such conversion is not provided for, for as long as that person is entitled to invalidity benefits under the latter legislation.
4.    The invalidity benefits provided under Article SSC.36 shall be recalculated in accordance with Chapter 5 as soon as the beneficiary satisfies the qualifying conditions for invalidity benefits laid down by a type B legislation, or as soon as that person receives old-age benefits.

Official text Article SSC.40 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.41

Special provisions for civil servants

What it says

The aggregation, invalidity and conversion rules (SSC.7, SSC.36, SSC.38 to SSC.40) and SSC.53(2) and (3) apply, with the necessary changes, to people in a special scheme for civil servants.

The exact words

Articles SSC.7, SSC.36, SSC.38, SSC.39, SSC.40 and SSC.53(2) and (3) shall apply mutatis mutandis to persons covered by a special scheme for civil servants.

Official text Article SSC.41 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.42

Taking into account child-raising periods

What it says

Child-raising periods. Where the law of the competent side (under Title II) gives no credit for a child-raising period, the side whose law applied to the person because they were working as an employee or self-employed person on the date that law started to count the child-raising period for that child remains responsible for crediting it under its own law, as if the child had been raised in its territory. Paragraph 2: this does not apply "if the person concerned is, or becomes, subject to the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain due to the pursuit of an employed or self-employed activity". The text does not say which of the two laws paragraph 2 means.

The exact words

1.    Where, under the legislation of the United Kingdom, in respect of Gibraltar, when the institution which is competent under Title II is the United Kingdom, in respect of Gibraltar, or where, under the legislation of the Kingdom of Spain, when the institution which is competent under Title II is the Kingdom of Spain, no child- raising period is taken into account, the institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain whose legislation, according to Title II, was applicable to the person concerned on the grounds that the person was pursuing an activity as an employed or self-employed worker at the date when, under that legislation, the child-raising period started to be taken into account for the child concerned, shall remain responsible for taking into account that period as a child-raising period under its own legislation, as if such child-raising took place in its own territory.
2.    Paragraph 1 shall not apply if the person concerned is, or becomes, subject to the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain due to the pursuit of an employed or self-employed activity.

Official text Article SSC.42 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.43

General provisions

What it says

Institutions decide entitlement under the law of each side the person was subject to when the claim is made, unless the person expressly asks to defer the old-age benefit of one side or both. Where at a given moment the person does not meet, or no longer meets, the conditions of one side's law, the institution whose conditions are met leaves out the periods under the other law when it calculates under Article SSC.45(1)(a) or (b), if counting them would give a lower amount. The same applies where the person has asked to defer an old-age benefit. A new calculation is made automatically when the other law's conditions are met, or when the person asks for the deferred benefit, unless those periods have already been counted.

The exact words

1.    The competent institutions shall determine entitlement to benefit, under the legislation of either the United Kingdom, in respect of Gibraltar, where the person concerned has been subject to the legislation of the United Kingdom, in respect of Gibraltar, when a request for award has been submitted, or the Kingdom of Spain, where the person concerned has been subject to Spanish legislation when a request for award has been submitted, or both, unless the person concerned expressly requests deferment of the award of old-age benefits under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain or both.
2.    If at a given moment the person concerned does not satisfy, or no longer satisfies, the conditions laid down by the legislation of either the United Kingdom, in respect of Gibraltar, where that person has been subject to the legislation of the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, where that person has been subject to the legislation of the Kingdom of Spain, the institutions applying legislation the conditions of which have been satisfied shall not take into account, when performing the calculation in accordance with point (a) or (b) of Article SSC.45(1), the periods completed under the legislation the conditions of which have not been satisfied, or are no longer satisfied, where this gives rise to a lower amount of benefit.
3.    Paragraph 2 shall apply mutatis mutandis when the person concerned has expressly requested deferment of the award of old-age benefits.
4.    A new calculation shall be performed automatically as and when the conditions to be fulfilled under the other legislation are satisfied or when a person requests the award of an old-age benefit deferred in accordance with paragraph 1, unless the periods completed under the other legislation have already been taken into account by virtue of paragraph 2 or 3.

Official text Article SSC.43 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.44

Special provisions on aggregation of periods

What it says

Where a benefit depends on periods in a particular job, or in a special scheme, periods on the other side count only if completed under a corresponding scheme, or failing that in the same occupation or the same kind of work. If that is not enough for the special scheme, those periods count towards the general scheme (or failing that, the scheme for manual or clerical workers), provided the person had belonged to one of those schemes. Periods under one side's special scheme count towards the other side's general scheme (or manual or clerical workers' scheme), on the same condition, even if already counted under a special scheme. Where a right depends on being insured when the risk occurs, that condition is met if the person was insured earlier on one side and is insured on the other side for the same risk when it occurs, or failing that, is owed a benefit for the same risk under the other side's law; the latter condition is treated as met in the cases in Article SSC.50.

The exact words

1.    Where the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain makes the granting of certain benefits conditional upon the periods of insurance having been completed only in a specific activity as an employed or self-employed person or in an occupation which is subject to a special scheme for employed or self-employed persons, the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall take into account periods completed under the legislation of the Kingdom of Spain or of the United Kingdom, in respect of Gibraltar, respectively, only if completed under a corresponding scheme or, failing that, in the same occupation, or, where appropriate, in the same activity as an employed or self-employed person.
If, account having been taken of the periods thus completed, the person concerned does not satisfy the conditions for receipt of the benefits of a special scheme, these periods shall be taken into account for the purpose of providing the benefits of the general scheme or, failing that, of the scheme applicable to manual or clerical workers, as the case may be, provided that the person concerned had been affiliated to one or other of those schemes.
2.    The periods of insurance completed under a special scheme of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall be taken into account for the purpose of providing the benefits of the general scheme or, failing that, of the scheme applicable to manual or clerical workers, as the case may be, of the United Kingdom, in respect of Gibraltar, in the case of a scheme of the Kingdom of Spain, or of the Kingdom of Spain, in the case of a scheme of the United Kingdom, in respect of Gibraltar, provided that the person concerned had been affiliated to one or other of those schemes, even if those periods have already been taken into account under a special scheme in the Kingdom of Spain, in the case of a scheme of the United Kingdom, in respect of Gibraltar, or in Gibraltar, in the case of a scheme of the Kingdom of Spain.
3.    Where the legislation or specific scheme of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain makes the acquisition, retention or recovery of the right to benefits conditional upon the person concerned being insured at the time of the materialisation of the risk, this condition shall be regarded as having been satisfied if that person has been previously insured under the legislation or specific scheme of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain and is, at the time of the materialisation of the risk, insured under the legislation of the United Kingdom, in respect of Gibraltar, where previously insured under the legislation or a specific scheme of the Kingdom of Spain, or insured under the legislation of the Kingdom of Spain, where previously insured under the legislation or a specific scheme of the United Kingdom, in respect of Gibraltar, for the same risk or, failing that, if a benefit is due under the legislation of the United Kingdom, in respect of Gibraltar, where not due under the legislation of the Kingdom of Spain, or of the Kingdom of Spain, where not due under the legislation of the United Kingdom, in respect of Gibraltar, for the same risk. The latter condition shall, however, be deemed to be fulfilled in the cases referred to in Article SSC.50.

Official text Article SSC.44 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.45

Award of benefits

What it says

How a pension amount is worked out. The competent institution (the body responsible under Article SSC.1(h)) calculates two amounts. The "independent benefit" is worked out under its own law alone, where the person meets its conditions under national law alone. The "pro rata benefit" is worked out by first finding a theoretical amount, as if all periods of insurance on the other side had been completed under its law on the date of the award (where the amount does not depend on length of periods, that amount is the theoretical amount), and then taking the share of that amount that matches the share of periods completed under its law before the risk occurred, out of all periods on both sides before that date. Where appropriate, the institution applies its rules on reduction, suspension or withdrawal, within the limits of Articles SSC.46 to SSC.48. The person receives the higher of the two amounts. Where the calculation under its own law invariably gives an independent benefit at least as high, the institution waives the pro rata calculation if the three conditions in paragraph 4 are met, one being that the case is listed in Annex SSC-2. Paragraph 5: the pro rata calculation does not apply to schemes in which periods of time do not affect the amount, if they are listed in Annex SSC-2.

Why it matters here

Annex SSC-2 lists no cases for either side, so paragraphs 4 and 5 do not take any scheme out of the pro rata calculation as the text stands. Article SSC.72 allows the EU-UK treaty committee on the circulation of persons to amend the Annexes.

The exact words

1.    The competent institution shall calculate the amount of the benefit that would be due:
(a)   under the legislation it applies, only where the conditions for entitlement to benefits have been satisfied exclusively under national law (independent benefit);
(b)   by calculating a theoretical amount and subsequently an actual amount (pro rata benefit), as follows:
(i)   the theoretical amount of the benefit is equal to the benefit which the person concerned could claim if all the periods of insurance which have been completed under the legislation of the United Kingdom, in respect of Gibraltar, where the Kingdom of Spain is competent, or of the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, had been completed under the legislation it applies on the date of the award of the benefit. If, under that legislation, the amount does not depend on the duration of the periods completed, that amount shall be regarded as being the theoretical amount;
(ii)   the competent institution shall then establish the actual amount of the pro rata benefit by applying to the theoretical amount the ratio between the duration of the periods completed before materialisation of the risk under the legislation it applies and the total duration of the periods completed before materialisation of the risk under the legislation of both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain.
2.    Where appropriate, the competent institution shall apply, to the amount calculated in accordance with points (a) and (b) of paragraph 1, all the rules relating to reduction, suspension or withdrawal, under the legislation it applies, within the limits provided for by Articles SSC.46, SSC.47 and SSC.48.
3.    The person concerned shall be entitled to receive from the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain the higher of the amounts calculated in accordance with points (a) and (b) of paragraph 1.
4.    Where the calculation pursuant to point (a) of paragraph 1 in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain invariably results in the independent benefit being equal to or higher than the pro rata benefit, calculated in accordance with point (b) of paragraph 1, the competent institution shall waive the pro rata calculation, provided that:
(a)   such a situation is set out in Annex SSC-2;
(b)   no legislation containing rules against overlapping, as referred to in Articles
SSC.47 and SSC.48, is applicable unless the conditions laid down in Article
SSC.48(2) are fulfilled; and
(c)   Article SSC.50 is not applicable in the specific circumstances of the case in relation to periods completed under the legislation of the United Kingdom, in respect of Gibraltar, where the Kingdom of Spain is competent, or of the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent.
5.    Notwithstanding paragraphs 1, 2 and 3, the pro rata calculation shall not apply to schemes providing benefits in respect of which periods of time are of no relevance to the calculation, subject to such schemes being listed in Annex SSC-2. In such cases, the person concerned shall be entitled to the benefit calculated in accordance with the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain.

Official text Article SSC.45 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.46

Rules to prevent overlapping

What it says

Old-age and survivors' benefits built on the same person's insurance periods are "benefits of the same kind"; other overlaps are of "a different kind". When a side applies its own rules against overlapping benefits: it counts benefits or income from the other side only where its law counts benefits or income from outside its territory; it counts the other side's benefits before tax, contributions and other deductions, unless its law applies the rules after deductions, under the conditions in Annex SSC-5; it does not count benefits from the other side based on voluntary or optional continued insurance; and it may reduce its benefit only by the amount of the other benefit or income.

The exact words

1.    Any overlapping of old-age and survivors' benefits calculated or provided on the basis of periods of insurance completed by the same person shall be considered to be overlapping of benefits of the same kind.
2.    Overlapping of benefits which cannot be considered to be of the same kind within the meaning of paragraph 1 shall be considered to be overlapping of benefits of a different kind.
3.    The following provisions shall be applicable for the purposes of rules to prevent overlapping laid down by the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain in the case of overlapping of a benefit in respect of old-age or survivors with a benefit of the same kind or a benefit of a different kind or with other income:
(a)   the competent institution shall take into account the benefits or incomes acquired in Gibraltar, where the Kingdom of Spain is competent, or in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, only where the legislation it applies provides for benefits or income acquired outside of its territory to be taken into account;
(b)   the competent institution shall take into account the amount of benefits to be paid by the United Kingdom, in respect of Gibraltar, where the Kingdom of Spain is competent, or by the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, before deduction of tax, social security contributions and other individual levies or deductions, unless the legislation it applies provides for the application of rules to prevent overlapping after such deductions, under the conditions and the procedures laid down in Annex
SSC-5;
(c)   the competent institution shall not take into account the amount of benefits acquired under the legislation of the United Kingdom, in respect of Gibraltar, where the Kingdom of Spain is competent, or of the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, on the basis of voluntary insurance or continued optional insurance;
(d)   if the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain applies rules to prevent overlapping because the person concerned receives benefits of the same or of a different kind under the legislation of the Kingdom of Spain or of the United Kingdom, in respect of Gibraltar, or income acquired in Gibraltar or the Kingdom of Spain, the benefit due may be reduced solely by the amount of such benefits or such income.

Official text Article SSC.46 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.47

Overlapping of benefits of the same kind

What it says

Where both sides owe benefits of the same kind, neither side's rules against overlapping apply to a pro rata benefit. They apply to an independent benefit only in the cases set out in paragraph 2 (a benefit whose amount does not depend on periods of insurance, or one based on a credited period after the risk occurred, overlapping with certain other benefits). The benefits and agreements concerned are listed in Annex SSC-3.

The exact words

1.    Where benefits of the same kind due under the legislation of both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain overlap, the rules to prevent overlapping laid down by the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall not be applicable to a pro rata benefit.
2.    The rules to prevent overlapping shall apply to an independent benefit only if the benefit concerned is:
(a)   a benefit the amount of which does not depend on the duration of periods of insurance; or
(b)   a benefit the amount of which is determined on the basis of a credited period deemed to have been completed between the date on which the risk materialised and a later date, overlapping with:
(i)    a benefit of the same type, except where an agreement has been concluded between both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain to avoid the same credited period being taken into account more than once; or
(ii)   a benefit referred to in point (a).
The benefits and agreements referred to in points (a) and (b) are listed in Annex
SSC-3.

Official text Article SSC.47 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.48

Overlapping of benefits of a different kind

What it says

Where benefits of a different kind, or other income, bring both sides' rules against overlapping into play: for independent benefits, the amounts counted are divided by the number of benefits subject to those rules; for pro rata benefits, they are taken into account in proportion to the ratio of periods used in the pro rata calculation; for a mix, each method applies to its own type. Dividing the amounts may not take away the person's status as a pensioner for the other Chapters of Title III, under the conditions in Annex SSC-5. Paragraph 2 sets an exception to the division. The same rules apply where one side's law bars a right to a benefit because the person receives a benefit of a different kind, or other income, from the other side.

The exact words

1.    If the receipt of benefits of a different kind or other income requires the application of the rules to prevent overlapping provided for by the legislation of both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain regarding:
(a)   two or more independent benefits, the competent institutions shall divide the amounts of the benefit or benefits or other income, as they have been taken into account, by the number of benefits subject to the said rules; however, the application of this point cannot deprive the person concerned of their status as a pensioner for the purposes of the other chapters of this Title under the conditions and the procedures laid down in Annex SSC-5;
(b)   one or more pro rata benefits, the competent institutions shall take into account the benefit or benefits or other income and all the elements stipulated for applying the rules to prevent overlapping as a function of the ratio between the periods of insurance established for the calculation referred to in point (b)(ii) of Article SSC.45(1);
(c)   one or more independent benefits and one or more pro rata benefits, the competent institutions shall apply mutatis mutandis point (a) as regards independent benefits and point (b) as regards pro rata benefits.
2.    The competent institution shall not apply the division stipulated in respect of independent benefits, if the legislation it applies provides for account to be taken of benefits of a different kind or other income and all other elements for calculating part of their amount determined as a function of the ratio between periods of insurance referred to in point (b) point (ii) of Article SSC.45(1).
3.    Paragraphs 1 and 2 shall apply mutatis mutandis where the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain provides that a right to a benefit cannot be acquired in the case where the person concerned is in receipt of a benefit of a different kind, payable under the legislation of the Kingdom of Spain or of the United Kingdom, in respect of Gibraltar, respectively, or of other income.

Official text Article SSC.48 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.49

Additional provisions for the calculation of benefits

What it says

Rules for the theoretical and pro rata amounts in Article SSC.45(1)(b). (a) Where the total periods on both sides before the risk occurred are longer than the maximum period one side's law requires for a full benefit, that side's competent institution counts the maximum instead. This may not make that institution pay more than the full benefit under its law, and does not apply to benefits whose amount does not depend on length of insurance. (b) Annex SSC-5 sets how overlapping periods are counted. (c) Where a benefit is based on incomes, contributions, earnings or other amounts, the institution works out the basis only from periods under its own law, and applies the same figures to the periods under the other side's law, where necessary under the procedures in Annex SSC-4. (d) Where point (c) cannot apply because the benefit rests on elements other than periods of insurance that are not linked to time, the institution counts, for each period on the other side, the capital accrued (or treated as accrued) or other element, divided by the matching units of periods in the scheme. Paragraph 2: each side's rules on revaluing those elements apply, as appropriate, to the periods on the other side.

The exact words

1.    For the calculation of the theoretical and pro rata amounts referred to in point
(b) of Article SSC.45(1), the following rules shall apply:
(a)   where the total length of the periods of insurance completed before the risk materialised under the legislation of both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain is longer than the maximum period required by the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain for receipt of full benefit, the competent institution of the United Kingdom, in respect of Gibraltar, where the United Kingdom, in respect of Gibraltar, is competent, or of the Kingdom of Spain, where the Kingdom of Spain is competent, shall take into account this maximum period instead of the total length of the periods completed; this method of calculation shall not result in the imposition on that institution of the cost of a benefit greater than the full benefit provided for by the legislation it applies. This provision shall not apply to benefits the amount of which does not depend on the length of insurance;
(b)   the procedure for taking into account overlapping periods is laid down in Annex SSC-5;
(c)   if the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain provides that the benefits are to be calculated on the basis of incomes, contributions, bases of contributions, increases, earnings, other amounts or a combination of more than one of them (average, proportional, fixed or credited), the competent institution shall:
(i)    determine the basis for calculation of the benefits in accordance only with periods of insurance completed under the legislation it applies;
(ii)   use, in order to determine the amount to be calculated in accordance with the periods of insurance completed under the legislation of either the United Kingdom, in respect of Gibraltar, where the Kingdom of Spain is competent, or the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, the same elements determined or recorded for the periods of insurance completed under the legislation it applies; where necessary in accordance with the procedures laid down in Annex SSC-4 for the United Kingdom, in respect of Gibraltar, or for the Kingdom of Spain;
(d)   in the event that point (c) is not applicable because the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain provides for the benefit to be calculated on the basis of elements other than periods of insurance which are not linked to time, the competent institution shall take into account, in respect of each period of insurance completed under the legislation of either the United Kingdom, in respect of Gibraltar, where the Kingdom of Spain is competent, or the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, the amount of the capital accrued, the capital which is considered as having been accrued or any other element for the calculation under the legislation it administers divided by the corresponding units of periods in the pension scheme concerned.
2.    The provisions of the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain concerning the revalorisation of the elements taken into account for the calculation of benefits shall apply, as appropriate, to the elements to be taken into account by the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain in accordance with paragraph 1, in respect of the periods of insurance completed under the legislation of either the United Kingdom, in respect of Gibraltar, where the Kingdom of Spain is competent, or the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent.

Official text Article SSC.49 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.50

Periods of insurance of less than one year

What it says

A side need not pay a pension for periods under its law of less than one year that give no right on their own — but both sides still count those periods in the theoretical amount. If that rule would leave nobody paying, the side whose conditions were last satisfied pays as if all periods were its own. Annex SSC-2 schemes are outside this rule.

The exact words

1.    Notwithstanding point (b) of Article SSC.45(1), the institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall not be required to provide benefits in respect of periods completed under the legislation it applies which are taken into account when the risk materialises, if:
(a)   the duration of the said periods is less than one year; and
(b)   taking only these periods into account no right to benefit is acquired under that legislation.
For the purposes of this Article, "periods" shall mean all periods of insurance employment or self-employment which either qualify for, or directly increase, the benefit concerned.
2.    The competent institution of both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall take into account the periods referred to in paragraph 1, for the purposes of point (b)(i) of Article SSC.45(1).
3.    If the effect of applying paragraph 1 would be to relieve all the institutions of both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain of their obligations, benefits shall be provided exclusively under the legislation of either the United Kingdom, in respect of Gibraltar, where the conditions under its legislation are the last to have been satisfied, or the Kingdom of Spain, where the conditions under its legislation are the last to have been satisfied, as if all the periods of insurance completed and taken into account in accordance with Article
SSC.7 and Article SSC.44(1) and (2) had been completed under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain.
4.    This Article shall not apply to schemes listed in Annex SSC-2.

Official text Article SSC.50 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.51

Award of a supplement

What it says

A person receiving benefits under this Chapter who lives in Gibraltar and is owed a benefit under Gibraltar's law, or lives in Spain and is owed a benefit under Spain's law, may not receive less than the minimum benefit that law sets for a period of insurance equal to all the periods counted for the payment. The competent institution of that side pays a supplement equal to the difference, for as long as the person lives there.

The exact words

1.    A recipient of benefits to whom this Chapter applies may not, in either Gibraltar, where Gibraltar is the place of residence and where under the legislation of the United Kingdom, in respect of Gibraltar, a benefit is payable to them, or in the Kingdom of Spain, where the Kingdom of Spain is the place of residence and under which legislation a benefit is payable to them, be provided with a benefit which is less than the minimum benefit fixed by that legislation for a period of insurance equal to all the periods taken into account for the payment in accordance with this Chapter.
2.    The competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall pay the recipient of benefits referred to in paragraph 1 throughout the period of their residence in Gibraltar or the Kingdom of Spain, respectively, a supplement equal to the difference between the total of the benefits due under this Chapter and the amount of the minimum benefit.

Official text Article SSC.51 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.52

Recalculation and revaluation of benefits

What it says

If the method or rules for working out benefits change under the law of Gibraltar or of Spain, or the person's situation changes in a relevant way that, under that law, would lead to an adjustment of the amount, the benefit is recalculated under Article SSC.45. But if benefits are altered by a percentage or fixed amount because of a rise in the cost of living, changes in income levels or other grounds for adjustment, that percentage or amount is applied directly to the benefit without a recalculation.

The exact words

1.    If the method for determining benefits or the rules for calculating benefits are altered under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, or if the personal situation of the person concerned undergoes a relevant change which, under that legislation, would lead to an adjustment of the amount of the benefit, a recalculation shall be carried out in accordance with Article SSC.45.
2.    On the other hand, if, by reason of an increase in the cost of living or changes in the level of income or other grounds for adjustment, the benefits of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain are altered by a percentage or fixed amount, such percentage or fixed amount shall be applied directly to the benefits determined in accordance with Article SSC.45, without the need for a recalculation.

Official text Article SSC.52 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.53

Special provisions for civil servants

What it says

Articles SSC.7, SSC.43, SSC.44(3) and SSC.45 to SSC.52 apply, with the necessary changes, to special schemes for civil servants. Where such a scheme requires all periods to be under civil servants' schemes (or treated as equivalent), the institution counts only periods its law can recognise; if those are not enough for the scheme's benefits, they count towards the general scheme or, failing that, the scheme for manual or clerical workers. Where the scheme's benefits are based on the last salary or salaries in a reference period, only salaries, duly revalued, received while the person was subject to that law are counted.

The exact words

1.    Articles SSC.7 and SSC.43, Article SSC.44(3) and Articles SSC.45 to
SSC.52 shall apply mutatis mutandis to persons covered by a special scheme for civil servants.
2.    However, if the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain makes the acquisition, liquidation, retention or recovery of the right to benefits under a special scheme for civil servants subject to the condition that all periods of insurance be completed under one or more special schemes for civil servants in Gibraltar or in the Kingdom of Spain, or be regarded by the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain as equivalent to such periods, the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall take into account only the periods which can be recognised under the legislation it applies.
If, account having been taken of the periods thus completed, the person concerned does not satisfy the conditions for the receipt of these benefits, these periods shall be taken into account for the award of benefits under the general scheme or, failing that, the scheme applicable to manual or clerical workers, as the case may be.
3.    Where, under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain benefits under a special scheme for civil servants are calculated on the basis of the last salary or salaries received during a reference period, the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall take into account, for the purposes of the calculation, only those salaries, duly revalued, which were received during the period or periods for which the person concerned was subject to that legislation.

Official text Article SSC.53 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.54

Special provisions on aggregation of periods of insurance, employment or self-employment

What it says

For unemployment benefit, where one side's law makes getting, keeping, recovering or the length of a right depend on periods of insurance, employment or self-employment, its competent institution counts, as far as needed, such periods completed under the other side's law as if they were its own. The second sentence of paragraph 1 then says: when the applicable law makes the right depend on "the completion of periods of insurance, employment or self-employment", such periods from the other side are not counted "unless such periods would have been considered to be periods of insurance had they been completed in accordance with the applicable legislation". The text does not say how this fits with the first sentence. Paragraph 2: all this applies only if the person's most recent periods were completed under the law they are claiming under, and are of the type that law requires (insurance, employment or self-employment).

The exact words

1.    The competent institution of either the United Kingdom, in respect of Gibraltar, where the legislation of the United Kingdom, in respect of Gibraltar, makes the acquisition, retention, recovery or duration of the right to benefits conditional upon the completion of either periods of insurance, employment or self- employment, or the Kingdom of Spain, where the legislation of the Kingdom of Spain makes the acquisition, retention, recovery or duration of the right to benefits conditional upon the completion of either periods of insurance, employment, or self-employment, shall, to the extent necessary, take into account periods of insurance, employment or self-employment completed under the legislation of the Kingdom of Spain or of the United Kingdom, in respect of Gibraltar, respectively, as though they were completed under the legislation it applies.
However, when the applicable legislation makes the right to benefits conditional on the completion of periods of insurance, employment or self-employment, such periods completed under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall not be taken into account unless such periods would have been considered to be periods of insurance had they been completed in accordance with the applicable legislation.
2.    The application of paragraph 1 of this Article shall be conditional on the person concerned having most recently completed, in accordance with the legislation under which the benefits are claimed:
(a)   periods of insurance, if that legislation requires periods of insurance;
(b)   periods of employment, if that legislation requires periods of employment; or
(c)   periods of self-employment, if that legislation requires periods of self- employment.

Official text Article SSC.54 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.55

Calculation of unemployment benefits

What it says

Where unemployment benefit is worked out from the person's previous salary or professional income, the competent side counts only the salary or income from the person's last activity as an employee or self-employed person under the competent side's law (paragraph 1). Paragraph 2 deals with a law that uses a set reference period to fix that salary or income. Where Gibraltar is competent and the person "was subject to the legislation of the Kingdom of Spain", Gibraltar counts only the salary or income received during the person's last activity "under that legislation". Where Spain is competent and the person was subject to Gibraltar's law for all or part of the reference period, Spain does the same. The text does not say which law "that legislation" refers to.

The exact words

1.    Where the calculation of unemployment benefits is based on the amount of the previous salary or professional income of the person concerned, the United Kingdom, in respect of Gibraltar, where the United Kingdom, in respect of Gibraltar, is competent, or the Kingdom of Spain, where the Kingdom of Spain is competent, shall take into account the salary or professional income received by the person concerned based exclusively on their last activity as an employed or self-employed person under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whichever is competent.
2.    Where the United Kingdom, in respect of Gibraltar, is competent and the legislation applied by the United Kingdom, in respect of Gibraltar, provides for a specific reference period for the determination of the salary or professional income used to calculate the amount of benefit, and the person concerned was subject to the legislation of the Kingdom of Spain, the United Kingdom, in respect of Gibraltar, shall only take into account the salary or professional income received during their last activity as an employed or self-employed person under that legislation.
Where the Kingdom of Spain is competent and the legislation applied by the Kingdom of Spain provides for a specific reference period for the determination of the salary or professional income used to calculate the amount of benefit, and the person concerned was subject to the legislation of the United Kingdom, in respect of Gibraltar, for all or part of that reference period, the Kingdom of Spain shall only take into account the salary or professional income received during their last activity as an employed or self-employed person under that legislation.

Official text Article SSC.55 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.56

Unemployed persons who resided in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, or in Gibraltar, where the Kingdom of Spain is competent

What it says

People who become wholly, partially or intermittently unemployed, who lived in Spain during their last work (employed or self-employed) in Gibraltar and still live in Spain, must make themselves available to Gibraltar's employment services. They receive benefits under Gibraltar's law as if they lived there, from Gibraltar's institution. The mirror rule applies to people who lived in Gibraltar during their last work in Spain and still live in Gibraltar. Unemployment benefits may be paid as a lump sum. People who are wholly unemployed may also make themselves available to the employment services where they live, and may apply for any supplementary unemployment benefits available under that side's law, as if they had been subject to it during their last period of work. If they register there as seeking work, they are subject to that side's control procedure and conditions; as long as they stay registered in the place of their last work, they must also meet the duties that apply there. The two sides must adopt the arrangements needed to apply this Article. The competent institution of the place of employment must help the exchange of information on insured periods and benefits, efficiently and without undue delay.

Why it matters here

Under paragraph 1, the side where the person last worked provides the unemployment benefit, under its own law. For a covered person who lived in Spain while last working in Gibraltar and still lives in Spain, that is Gibraltar's institution; for a covered person who lived in Gibraltar while last working in Spain and still lives in Gibraltar, it is Spain's.

The exact words

1.    Persons who become wholly, partially or intermittently unemployed and during their last activity as an employed or self-employed person in Gibraltar resided in the Kingdom of Spain and who continue to reside in the Kingdom of Spain shall make themselves available to the employment services in Gibraltar. They shall receive benefits in accordance with the legislation of Gibraltar as if they were residing there. These benefits shall be provided by the institution of Gibraltar.
Persons who become wholly, partially or intermittently unemployed and during their last activity as an employed or self-employed person in the Kingdom of Spain resided in Gibraltar and who continue to reside in Gibraltar shall make themselves available to the employment services in the Kingdom of Spain. They shall receive benefits in accordance with the legislation of the Kingdom of Spain as if they were residing there. These benefits shall be provided by the institution of the Kingdom of Spain.
Unemployment benefits may be payable in a lump sum.
2.    Persons who are wholly unemployed may, as a complementary step, make themselves available to the competent employment services of the Kingdom of Spain if they reside in the Kingdom of Spain or Gibraltar if they reside in Gibraltar.
Persons who are wholly unemployed who pursued their last activity as an employed or self-employed person in Gibraltar and reside in the Kingdom of Spain, or who pursued their last activity as an employed or self-employed person in the Kingdom of Spain and reside in Gibraltar, may additionally apply for any supplementary unemployment benefits which may be available under Spanish legislation, as if they had been subject to that legislation during their last period of activity or the legislation of the United Kingdom, in respect of Gibraltar, as if they had been subject to that legislation during their last period of activity.
3.    Persons referred to in paragraph 2 who are registered as a person seeking work with the competent employment services of the Kingdom of Spain where they reside in the Kingdom of Spain or Gibraltar where they reside in Gibraltar, shall be subject to the control procedure organised in either the Kingdom of Spain or Gibraltar, as the case may be, and shall adhere to the conditions laid down under the legislation applicable in the Kingdom of Spain where they reside in the Kingdom of Spain or Gibraltar where they reside in Gibraltar. Insofar as those persons remain registered as a person seeking work in their place of last activity, those persons shall comply with the obligations applicable.
4.    The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall adopt the necessary arrangements for the implementation of this Article, in particular as regards lump-sum payments where applicable, as well as the arrangements for exchanges of information, cooperation and mutual assistance between the institutions and services of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain.
The competent institution of the place of employment shall efficiently and without undue delay facilitate the exchange of information and documentation about the periods of insured activity and benefits, in order not to affect the recognition, sustainment, suspension, termination or resumption of the benefits.

Official text Article SSC.56 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.57

Benefits

What it says

Where the law that applies makes a right to pre-retirement benefit depend on completing periods of insurance, employment or self-employment, Article SSC.7 (counting periods completed on the other side) does not apply.

The exact words

When the applicable legislation makes the right to pre-retirement benefits conditional on the completion of periods of insurance, of employment or of self- employment, Article SSC.7 shall not apply.

Official text Article SSC.57 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.58

Members of the family residing in the Kingdom of Spain or in Gibraltar

What it says

Family benefits are paid by the competent side under its law for family members living on the other side as if they lived on the competent side; pensioners get family benefits for family on the other side under the law of the side paying their pension.

Why it matters here

For example, under paragraph 2 a covered person who comes under Gibraltar's law is entitled to family benefits under Gibraltar's law for family members living in Spain, as if they lived in Gibraltar. Article SSC.59 sets the order where both sides provide family benefits for the same family members in the same period.

The exact words

1.    A person to whom this Protocol applies shall be entitled to family benefits in accordance with the legislation of the Kingdom of Spain, where the Kingdom of Spain is competent, including for their members of the family residing in Gibraltar as if they were residing in the Kingdom of Spain.
2.    A person to whom this Protocol applies shall be entitled to family benefits in accordance with the legislation of the United Kingdom, in respect of Gibraltar, where the United Kingdom, in respect of Gibraltar, is competent, including for their members of the family residing in the Kingdom of Spain as if they were residing in Gibraltar.
3.    Pensioners residing either in the Kingdom of Spain or Gibraltar shall be entitled, for the members of their family residing in Gibraltar or the Kingdom of Spain, respectively, to family benefits in accordance with the legislation applied by the institution which is competent for their pension.

Official text Article SSC.58 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.59

Priority rules in the event of overlapping

What it says

Where both sides provide family benefits for the same family members in the same period: if the rights rest on different grounds, rights from work come first, then rights from a pension, then rights from residence. If they rest on the same ground: for rights from work, the children's place of residence decides, provided there is such work there, and then, where appropriate, the higher amount (with the cost shared under Annex SSC-5); for rights from a pension, the children's place of residence decides, provided a pension is payable under that side's law, and then, where appropriate, the longer period of insurance. The side with priority pays. The other side suspends its benefit up to that amount and pays a differential supplement, if necessary, for any higher sum; no supplement is needed where its entitlement rests on residence only. If an application goes to a competent institution whose law does not have priority, it forwards it to the institution with priority, tells the person, and pays the differential supplement if necessary; the institution with priority treats it as made to itself on the original date.

Why it matters here

Paragraph 3 refers to an application made "under Article SSC.57", which is the article on pre-retirement benefits. The text does not explain this reference.

The exact words

1.    Where, during the same period and for the same family members, benefits are provided for under the legislation of both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain, the following priority rules shall apply:
(a)     in the case of benefits payable by both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain on a different basis, the order of priority shall be as follows: firstly, rights available on the basis of an activity as employed or self-employed person, secondly, rights available on the basis of the receipt of a pension and finally, rights obtained on the basis of residence;
(b)     in the case of benefits payable by both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain on the same basis, the order of priority shall be established by referring to the following subsidiary criteria:
(i)    in the case of rights available on the basis of an activity as an employed or self-employed person: the place of residence of the children, provided that there is such activity, and additionally, where appropriate, the highest amount of the benefits provided for by the conflicting legislation. In the latter case, the cost of the benefits shall be shared in accordance with the criteria laid down in Annex SSC-5;
(ii)   in the case of rights available on the basis of receipt of pensions: the place of residence of the children, provided that a pension is payable under its legislation, and additionally, where appropriate, the longest period of insurance under the conflicting legislation.
2.      In the case of overlapping entitlements, family benefits shall be provided in accordance with the legislation designated as having priority in accordance with paragraph 1. Entitlements to family benefits by virtue of the other conflicting legislation shall be suspended up to the amount provided for by the first legislation and a differential supplement shall be provided, if necessary, for the sum which exceeds this amount. However, such a differential supplement does not need to be provided when the entitlement to the benefits in question is based on residence only.
3.    If, under Article SSC.57, an application for family benefits is submitted to the competent institution of either the United Kingdom, in respect of Gibraltar, when its legislation is applicable, or the Kingdom of Spain, when its legislation is applicable, but not by priority in accordance with paragraphs 1 and 2 of this Article:
(a)   that institution shall forward the application to the competent institution of either the United Kingdom, in respect of Gibraltar, when its legislation is applicable by priority, or the Kingdom of Spain, when its legislation is applicable by priority, inform the person concerned and, without prejudice to the provisions of Annex SSC-5 concerning the provisional award of benefits, provide, if necessary, the differential supplement mentioned in paragraph 2;
(b)   the competent institution of either the United Kingdom, in respect of Gibraltar, when its legislation is applicable by priority, or the Kingdom of Spain, when its legislation is applicable by priority, shall deal with this application as though it were submitted directly to itself, and the date on which such application was submitted to the first institution shall be considered as the date of its claim to the institution with priority.

Official text Article SSC.59 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.60

Provision of benefits

What it says

If family benefits are not used by the person who receives them to maintain the family members, the competent institution meets its legal obligation by paying them to the person or body actually maintaining the family members. It does so at the request of, and through, the institution of the place of residence or a body named for that purpose by the competent authority there.

The exact words

In the event that family benefits are not used by the person to whom they should be provided for the maintenance of the members of the family, the competent institution shall discharge its legal obligations by providing those benefits to the natural or legal person in fact maintaining the members of the family, at the request and through the agency of the institution of the place of residence either in the Kingdom of Spain or in Gibraltar or of the designated institution or body appointed for that purpose by the competent authority of the place of residence in either the Kingdom of Spain or Gibraltar.

Official text Article SSC.60 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.61

Additional provisions

What it says

Where the designated law gives no additional or special benefit for orphans, it is paid under the law of the side the deceased worker was longest subject to, if a right was acquired there, otherwise in decreasing order of periods; orphan benefits paid as pensions follow the pension chapter.

The exact words

1.    If, under the legislation designated by virtue of Articles SSC.57 and SSC.58, no right is acquired to the payment of additional or special family benefits for orphans, such benefits shall be paid by default, and in addition to other family benefits acquired in accordance with the abovementioned legislation, under the legislation of either the United Kingdom, in respect of Gibraltar, where the deceased worker was subject for the longest periods of time to the legislation of the United Kingdom, in respect of Gibraltar, insofar as the right was acquired under that legislation, or the Kingdom of Spain, where the deceased worker was subject for the longest periods of time to the legislation of the Kingdom of Spain. If no right was acquired under that legislation, the conditions for the acquisition of such right under the legislation of either the United Kingdom, in respect of Gibraltar, where no right was acquired under the legislation of the Kingdom of Spain, or the Kingdom of Spain, where no right was acquired under the legislation of the United Kingdom, in respect of Gibraltar, shall be examined and benefits shall be provided in decreasing order of the length of periods of insurance completed under the legislation of either the United Kingdom, in respect of Gibraltar, where no right was acquired under the legislation of the Kingdom of Spain, or the Kingdom of Spain, where no right was acquired under the legislation of the United Kingdom, in respect of Gibraltar.
2.    Benefits paid in the form of pensions or supplements to pensions shall be provided and calculated in accordance with Chapter 5.

Official text Article SSC.61 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.62

Cooperation

What it says

Cooperation. The competent authorities of each side notify the EU-UK treaty committee on the circulation of persons of changes to their law on the covered branches that are relevant to, or may affect, the protocol, and tell each other of other measures taken to implement it. Authorities and institutions help each other as if applying their own law; this help is, as a rule, free of charge, and the Committee sets which expenses are reimbursable and above what limits. They may communicate directly with each other and with the people concerned or their representatives. Institutions and covered people have a duty to inform and cooperate. An administrative arrangement sets the procedures for documents, information, disputes and claims. Institutions must answer queries within a reasonable time and give people the information they need to use their rights. People must tell the institutions as soon as possible of changes in their personal or family situation that affect their rights. Failure may lead to proportionate measures under national law; these must be equivalent to those for similar situations under domestic law and must not make the protocol's rights impossible or excessively difficult to use in practice. Where difficulties in interpreting or applying the protocol could put a person's rights at risk, the competent institution or the institution of the place of residence contacts the other side's institution; if no solution is found within a reasonable time, a Party may ask for consultations in the Committee. Authorities, institutions and tribunals may not reject applications or documents because they are written in an official language of the EU, including English.

Why it matters here

Under paragraph 8, authorities, institutions and tribunals on either side may not reject an application or other document because it is in an official language of the EU, including English. Under paragraph 4, they may deal directly with the people concerned.

The exact words

1. The competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain shall notify the Specialised Committee on the Circulation of Persons of any changes to their legislation as regards the branches of social security covered by Article SSC.4 which are relevant to or may affect the implementation of this Protocol.
2. Unless this Protocol requires such information to be notified to the Specialised Committee on the Circulation of Persons, the competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain shall communicate to each other measures taken to implement this Protocol that are not notified under paragraph 1 and that are relevant for the implementation of this Protocol.
3. For the purposes of this Protocol, the authorities and institutions of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain shall lend one another their good offices and act as though implementing their own legislation. The administrative assistance given by those authorities and institutions shall, as a rule, be free of charge. However, the Specialised Committee on the Circulation of Persons shall establish the nature of reimbursable expenses and the limits above which their reimbursement is due.
4. The authorities and institutions of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain may, for the purposes of this Protocol, communicate directly with one another and with the persons involved or their representatives.
5. The institutions and persons covered by this Protocol shall have a duty of mutual information and cooperation to ensure the correct implementation of this Protocol. An administrative arrangement between the authorities directly involved of both the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall determine the means and procedures to carry out the duty of cooperation on the issuance of documentation, exchange of information, resolution of conflicts, and introduction and settlement of claims.
The institutions, in accordance with the principle of good administration, shall respond to all queries within a reasonable period of time and shall in this connection provide the persons concerned with any information required for exercising the rights conferred on them by this Protocol.
The persons concerned must inform the competent institutions of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, and institutions of the place of residence, as soon as possible of any change in their personal or family situation which affects their right to benefits under this Protocol.
6. Failure to respect the obligation of information referred to in the third subparagraph of paragraph 5 may result in the application of proportionate measures in accordance with national law. Nevertheless, these measures shall be equivalent to those applicable to similar situations under domestic law and shall not make it impossible or excessively difficult in practice for claimants to exercise the rights conferred on them by this Protocol.
7. In the event of difficulties in the interpretation or application of this Protocol which could jeopardise the rights of a person covered by it, the competent institution or the institution of the place of residence shall contact the institution(s) of the United Kingdom, in respect of Gibraltar, where the United Kingdom, in respect of Gibraltar, is concerned, or of the Kingdom of Spain, where the Kingdom of Spain is concerned. If a solution cannot be found within a reasonable period, a Party may request to hold consultations in the framework of the Specialised Committee on the Circulation of Persons.
8. The authorities, institutions and tribunals of the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain may not reject applications or other documents submitted to them on the grounds that they are written in an official language of the Union, including in English.

Official text Article SSC.62 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.63

Data processing

What it says

The two sides are to make progressive use of new technologies to exchange and process the data needed for the protocol; each manages its own part. Once a receiving institution has said it can receive electronic documents, no authority or institution may reject an electronic document sent in line with the protocol, Annex SSC-5 and the administrative arrangement because it came electronically. Copies and records of such documents are presumed accurate unless shown otherwise. An electronic document is valid if the system recording it has the safeguards needed to prevent alteration, disclosure or unauthorised access, and the information can be reproduced in readable form at any time.

The exact words

1.    The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall progressively use new technologies for the exchange, access and processing of the data required to apply this Protocol.
2.    The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain each shall be responsible for managing their own part of the data-processing services.
3.    An electronic document sent or issued by an institution in conformity with this Protocol, Annex SSC-5 and the administrative arrangement may not be rejected by any authority or institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain on the grounds that it was received by electronic means, once the receiving institution has declared that it can receive electronic documents. Reproduction and recording of such documents shall be presumed to be a correct and accurate reproduction of the original document or representation of the information it relates to, unless there is proof to the contrary.
4.    An electronic document shall be considered valid if the computer system on which the document is recorded contains the safeguards necessary in order to prevent any alteration, disclosure or unauthorised access to the recording. It shall at any time be possible to reproduce the recorded information in an immediately readable form.

Official text Article SSC.63 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.64

Exemptions

What it says

Where one side's law gives an exemption from, or reduction of, taxes, stamp duty, notarial or registration fees for certificates or documents needed under its social security law, that exemption or reduction extends to similar certificates or documents needed under the other side's law or under the protocol. Statements, documents and certificates needed under the protocol are exempt from authentication by diplomatic or consular authorities.

The exact words

1.    Any exemption from or reduction of taxes, stamp duty, notarial or registration fees provided for under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain in respect of certificates or documents required to be produced in application of the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, respectively, shall be extended to similar certificates or documents required to be produced in application of the legislation of either the United Kingdom, in respect of Gibraltar, where the exemption is provided under the legislation of the Kingdom of Spain, or the Kingdom of Spain, where the exemption is provided under the legislation of the United Kingdom, in respect of Gibraltar, or of this Protocol.
2.    All statements, documents and certificates of any kind whatsoever required to be produced in application of this Protocol shall be exempt from authentication by diplomatic or consular authorities.

Official text Article SSC.64 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.65

Claims, declarations or appeals

What it says

A claim, declaration or appeal filed in time with the wrong side's authority, institution or tribunal is admissible: it is forwarded without delay and keeps its original filing date.

The exact words

Any claim, declaration or appeal which should have been submitted, in application of the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain within a specified period to an authority, institution or tribunal of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, respectively, shall be admissible if it is submitted within the same period to a corresponding authority, institution or tribunal of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain. In such a case, the authority, institution or tribunal receiving the claim, declaration or appeal shall forward it without delay to the competent authority, institution or tribunal of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, either directly or through the competent authorities concerned. The date on which such claims, declarations or appeals were submitted to the authority, institution or tribunal of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall be considered as the date of their submission to the competent authority, institution or tribunal.

Official text Article SSC.65 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.66

Medical examinations

What it says

Medical examinations required by one side's law may be carried out on the other side by the institution where the claimant lives or is staying, at the competent institution's request and under Annex SSC-5, and count as if done at home.

The exact words

1.    Medical examinations provided for by the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain may be carried out, at the request of the competent institution, in the territory of Gibraltar or the Kingdom of Spain by the institution of the place of stay or residence of the claimant or the person entitled to benefits, under the conditions laid down in Annex SSC-5.
2.    Medical examinations carried out under the conditions laid down in paragraph 1 shall be considered as having been carried out in the territory of Gibraltar or the Kingdom of Spain.

Official text Article SSC.66 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.67

Collection of contributions and recovery of benefits

What it says

Contributions owed to an institution on one side, and benefits it paid that were not due, may be collected or recovered on the other side using the procedures, guarantees and privileges that side uses for its own institutions. Enforceable decisions of courts and administrative authorities on contributions, interest, other charges or overpaid benefits are recognised and enforced on the other side at the competent institution's request, within the limits and procedures of that side's law. In enforcement, bankruptcy or settlement proceedings, such claims have the same privileges as the host side gives to claims of the same kind. Procedure and costs follow Annex SSC-5 and, where needed, administrative arrangements.

The exact words

1.    Collection of contributions due to an institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain and recovery of benefits provided by the institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain but not due, may be effected in Gibraltar or the Kingdom of Spain in accordance with the procedures and with the guarantees and privileges applicable to the collection of contributions due to the corresponding institution of the latter and the recovery of benefits provided by it but not due.
2.    Enforceable decisions of the judicial and administrative authorities relating to the collection of contributions, interest and any other charges or to the recovery of benefits provided but not due under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall be recognised and enforced at the request of the competent institution in Gibraltar or the Kingdom of Spain within the limits and in accordance with the procedures laid down by the legislation and any other procedures applicable to similar decisions of the latter. Such decisions shall be declared enforceable in Gibraltar or the Kingdom of Spain insofar as the legislation and any other procedures of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain so require.
3.    Claims of an institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall in enforcement, bankruptcy or settlement proceedings in Gibraltar, in the case of claims of an institution of the Kingdom of Spain, or in the Kingdom of Spain, in the case of claims of an institution of the United Kingdom, in respect of Gibraltar, enjoy the same privileges as the legislation that the latter accords to claims of the same kind.
4.    The procedure for implementing this Article, including costs reimbursement, shall be governed by Annex SSC-5 or, where necessary and as a complementary measure, by means of administrative arrangements between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain.

Official text Article SSC.67 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.68

Rights of institutions

What it says

Where a person receives benefits under one side's law for an injury caused by events on the other side, the paying institution's rights against a third party liable to compensate are governed as follows: if its law gives it the beneficiary's rights against the third party (subrogation), or a direct right of its own, both sides recognise that. The paying side's rules on when the civil liability of employers or their employees is excluded apply to the person or the competent institution; where that liability is not excluded, the paying institution's rights against them are recognised in the same way. Paragraph 3: where the two sides or their competent authorities have agreed under Article SSC.27(3) or SSC.33(2) to waive reimbursement, or where reimbursement does not depend on the benefits actually provided, the institution of the place of residence or stay that gives benefits for an injury sustained in its territory exercises the right of subrogation or direct action against the liable third party under its own law. Paragraphs 1 and 2 still apply to benefits not covered by the waiver or by such reimbursement.

The exact words

1.    If a person receives benefits under the legislation of either the United Kingdom, in respect of Gibraltar, in respect of an injury resulting from events occurring in the Kingdom of Spain, or the Kingdom of Spain, in respect of an injury resulting from events occurring in Gibraltar, any rights of the institution responsible for providing benefits against a third party liable to provide compensation for the injury shall be governed by the following rules:
(a)   where the institution responsible for providing benefits is, under the legislation it applies, subrogated to the rights which the beneficiary has against the third party, such subrogation shall be recognised by the United Kingdom, in respect of Gibraltar, and by the Kingdom of Spain; and
(b)   where the institution responsible for providing benefits has a direct right against the third party, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall recognise such rights.
2.    If a person receives benefits under the legislation of either the United Kingdom, in respect of Gibraltar, in respect of an injury resulting from events occurring in the Kingdom of Spain, or the Kingdom of Spain, in respect of an injury resulting from events occurring in Gibraltar, the provisions of the said legislation which determine the cases in which the civil liability of employers or of their employees is to be excluded shall apply with regard to the said person or to the competent institution.
Paragraph 1 shall also apply to any rights of the institution responsible for providing benefits against employers or their employees in cases where their liability is not excluded.
3.    Where, in accordance with Article SSC.27(3) or SSC.33(2) the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain or their competent authorities have concluded an agreement to waive reimbursement between them, or, where reimbursement does not depend on the amount of benefits actually provided, any rights arising against a liable third party shall be governed by the following rules:
(a)   where the institution of the United Kingdom, in respect of Gibraltar, where the residence or stay is in Gibraltar, or of the Kingdom of Spain, where the residence or stay is in the Kingdom of Spain, grants benefits to a person in respect of an injury sustained in its territory, that institution, in accordance with the provisions of the legislation it applies, shall exercise the right to subrogation or direct action against the third party liable to provide compensation for the injury;
(b)   for the application of point (a):
(i)    the person receiving benefits shall be deemed to be insured with the institution of the place of residence or stay; and
(ii)   that institution shall be deemed to be the institution responsible for providing benefits;
(c)   paragraphs 1 and 2 shall remain applicable in respect of any benefits not covered by the waiver agreement or a reimbursement which does not depend on the amount of benefits actually provided.

Official text Article SSC.68 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.69

Implementation of legislation

What it says

Special rules for applying each side's own legislation are in Annex SSC-4.

The exact words

Special provisions for implementing the legislation applicable in the United Kingdom, in respect of Gibraltar, and in the Kingdom of Spain are referred to in Annex SSC-4.

Official text Article SSC.69 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.70

Protection of individual rights

What it says

Gibraltar and Spain must ensure, under their own legal orders, that the protocol's provisions have the force of law — directly or through domestic legislation — so that individuals and companies can invoke them before domestic courts, tribunals and administrative authorities, and must provide effective means to protect those rights, such as complaints to administrative bodies or court proceedings giving an adequate and timely remedy.

Why it matters here

Article 21(1) of the treaty says that, in general, the treaty does not give rights or impose obligations on persons and cannot be invoked directly in the Parties' domestic legal systems. It is "without prejudice to" Article 19(1) and (2), Titles I and II of Part Four and Article SSC.70, and makes an exception, with regard to the EU, for Title V of Part Two. Article SSC.70 allows the force of law to be given either directly or through domestic legislation; it does not say which route Gibraltar is to use.

The exact words

1.    The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall ensure in accordance with their domestic legal orders that the provisions of this Protocol have the force of law, either directly or through domestic legislation giving effect to those provisions, so that legal or natural persons can invoke those provisions before domestic courts, tribunals and administrative authorities.
2.    The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall ensure the means for legal and natural persons to effectively protect their rights under this Protocol, such as the possibility to address complaints to administrative bodies or to bring legal action before a competent court or tribunal in an appropriate judicial procedure, in order to seek an adequate and timely remedy.

Official text Article SSC.70 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.71

Transitional provision

What it says

No rights are acquired under the protocol for the period before its date of application. Periods completed before that date count when deciding rights under it, and, subject to that first rule, a right can arise for a contingency that happened before. A benefit not awarded, or suspended, because of the person's nationality or place of residence is, at the person's request, provided or resumed from the date of application, provided the earlier rights have not given rise to a lump-sum payment. A pension awarded before that date may be reviewed at the person's request. Requests made within two years of the date of application take effect from that date, and forfeiture or time-bar rules may not be used against them. For later requests, rights not forfeited or time-barred take effect from the date of the request, subject to any more favourable rule in the law of Gibraltar or Spain.

Why it matters here

The protocol does not itself state its "date of application". Article 336 of the treaty deals with entry into force and provisional application.

The exact words

1. No rights shall be acquired pursuant to this Protocol for the period before its date of application.
2. Any period of insurance and, where appropriate, any period of employment or self-employment completed under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain prior to the date of application of this Protocol shall be taken into consideration for the determination of rights acquired under this Protocol.
3. Subject to paragraph 1, a right shall be acquired under this Protocol even if it relates to a contingency arising before its date of application.
4. Any benefit which has not been awarded or which has been suspended by reason of the nationality or place of residence of the person concerned shall, at the request of that person, be provided or resumed with effect from the date of application of this Protocol, provided that the rights for which benefits were previously provided have not given rise to a lump-sum payment.
5. The rights of a person to whom a pension was provided prior to the date of application of this Protocol in the United Kingdom, in respect of Gibraltar, or in the Kingdom of Spain may, at the request of the person concerned, be reviewed, taking into account this Protocol.
6. If a request referred to in paragraph 4 or 5 is submitted within two years from the date of application of this Protocol, the rights acquired in accordance with this Protocol shall have effect from that date, and the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, as the case may be, concerning the forfeiture or limitation of rights, may not be invoked against the persons concerned.
7. If a request referred to in paragraph 4 or 5 is submitted after the expiry of the two-year period following the date of application of this Protocol, rights not forfeited or not time-barred shall have effect from the date on which the request was submitted, subject to any more favourable provisions under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, as the case may be.

Official text Article SSC.71 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article SSC.72

Amendments

What it says

The EU-UK treaty committee on the circulation of persons may amend the protocol's Annexes.

Why it matters here

The Annexes include Annex SSC-2 (cases where the pro rata pension calculation is waived or does not apply), Annex SSC-3 (benefits and agreements to which the overlapping rules in Article SSC.47 may apply), Annex SSC-4 (special rules for applying each side's law) and Annex SSC-5 (the implementing rules). Under Article SSC.72, the Committee may change them.

The exact words

The Specialised Committee on the Circulation of Persons may amend the Annexes to this Protocol.

Official text Article SSC.72 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Annex SSC-1

ADVANCES OF MAINTENANCE PAYMENTS AND SPECIAL CHILDBIRTH AND ADOPTION ALLOWANCES AS REFERRED TO IN POINT (j) OF ARTICLE SSC.1

What it says

The benefits excluded from "family benefit": Spain's advances of maintenance payments under Royal Decree 1618/2007; Gibraltar's maternity grant under section 11 of the Social Security (Insurance) Act 1955. Nothing else is listed for either side.

Why it matters here

Because of Article SSC.1(j), these are not "family benefits" for the protocol, so Chapter 8 on family benefits does not apply to them. The text does not say whether Gibraltar's maternity grant falls under another covered branch, such as maternity benefits (Article SSC.4(1)(b)).

The exact words

I.    Advances of maintenance payments
KINGDOM OF SPAIN
Advances of maintenance payments under the Royal Decree 1618/2007 of 7 December 2007.
UNITED KINGDOM, IN RESPECT OF GIBRALTAR
Not applicable.
II.   Special childbirth and adoption allowances
KINGDOM OF SPAIN
Not applicable.
UNITED KINGDOM, IN RESPECT OF GIBRALTAR
Maternity grant under Section 11 of the Gibraltar Social Security (Insurance) Act 1955.
________________

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Annex SSC-2

CASES IN WHICH THE PRO RATA CALCULATION SHALL BE WAIVED OR SHALL NOT APPLY AS REFERRED TO IN ARTICLE SSC.45

What it says

The cases where the pro rata pension calculation is waived or does not apply: for both Spain and Gibraltar, "Not applicable" in both parts.

Why it matters here

With both parts "Not applicable", neither side has a case where Article SSC.45(4) or (5) removes the pro rata calculation. Article SSC.72 allows the EU-UK treaty committee on the circulation of persons to amend the Annexes.

The exact words

Part 1
Cases in which the pro rata calculation shall be waived pursuant to Article SSC.45(4) of this Protocol
KINGDOM OF SPAIN
Not applicable.
UNITED KINGDOM, IN RESPECT OF GIBRALTAR
Not applicable. Part 2
Cases in which Article SSC.45(5) of this Protocol applies
KINGDOM OF SPAIN
Not applicable.
UNITED KINGDOM, IN RESPECT OF GIBRALTAR
Not applicable.
________________

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Annex SSC-3

BENEFITS AND AGREEMENTS WHICH ALLOW THE APPLICATION OF ARTICLE SSC.47

What it says

Benefits whose amount does not depend on periods, so that anti-overlap rules may reach them: Spain's survivors' pensions under the general and special schemes (not the civil-servant scheme); Gibraltar's survivor's bereavement allowance, widowed parent's allowance and survivor's pension under the 1996 and 1997 long-term benefits Acts, and disablement pension and death benefit under the Employment Injuries Insurance Act 1952. No credited-period benefits and no anti-duplication agreements on either side.

The exact words

I.   Benefits referred to in point (a) of Article SSC.47(2) of this Protocol, the amount of which is independent of the length of periods of insurance or residence completed.
KINGDOM OF SPAIN
Survivors' pensions granted under the general and special schemes, with the exception of the Special Scheme for Civil Servants.
UNITED KINGDOM, IN RESPECT OF GIBRALTAR
Survivor's bereavement allowance, widowed parent's allowance and survivor's pension under the Gibraltar Social Security (Open Long-Term Benefits Scheme) Act 1997 and the Gibraltar Social Security (Closed Long- Term Benefits and Scheme) Act 1996.
Disablement pension and death benefit under the Gibraltar Social Security (Employment Injuries Insurance) Act 1952. II.    Benefits referred to in point (b) of Article SSC.47(2) of this Protocol, the amount of which is determined by reference to a credited period deemed to have been completed between the date on which the risk materialised and a later date.
KINGDOM OF SPAIN
Not applicable.
UNITED KINGDOM, IN RESPECT OF GIBRALTAR
Not applicable.
III.   Agreements referred to in point (b)(i) of Article SSC.47(2) of this Protocol intended to prevent the same credited period being taken into account more than once:
No such agreements have been concluded.
_________________

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Annex SSC-4

SPECIAL PROVISIONS FOR THE APPLICATION OF THE LEGISLATION OF THE UNITED KINGDOM, IN RESPECT OF GIBRALTAR, OR OF THE KINGDOM OF SPAIN

What it says

Special rules for applying each side's own law. Spain has four: how missing years to retirement count for its civil-servant scheme; that the theoretical Spanish pension is calculated on actual contributions in the years before the last Spanish contribution, using the nearest Spanish contribution basis (adjusted by the retail price index) for periods completed in Gibraltar; that Gibraltar periods counted in Spain's civil-servant, armed-forces and judicial schemes are treated as the nearest Spanish civil-servant periods; and that age-based supplements for pre-1967 contributors cannot be earned by treating pre-1967 Gibraltar periods as Spanish. Gibraltar has none.

Why it matters here

Under Spain's rule 2(a), when Spain works out the theoretical Spanish pension and must count periods completed under Gibraltar's law, it uses the Spanish contribution basis closest in time to those periods, adjusted for the retail price index.

The exact words

(Articles SSC.44(3), SSC.49(1) and SSC.69)
(Equivalent of Annex XI of Regulation (EC) No 883/2004)
KINGDOM OF SPAIN
1.   For the purpose of implementing point (b)(i) of Article SSC.45(1) of this Protocol, the years which the worker lacks to reach the pensionable or compulsory retirement age as stipulated under Article 31(4) of the consolidated version of the Ley de Clases Pasivas del Estado (Law on State Pensioners) shall be taken into account as actual years of service to the State only if at the time of the event in respect of which invalidity or death pensions are due, the beneficiary was covered by the Kingdom of Spain’s special scheme for civil servants or was performing an activity assimilated under the scheme, or if, at the time of the event in respect of which the pensions are due, the beneficiary was performing an activity that would have required the person concerned to be included under the State’s special scheme for civil servants, the armed forces or the judiciary, had the activity been performed in the Kingdom of Spain.
2.   (a)   Under point (c) of Article SSC.49(1) of this Protocol, the calculation of the theoretical Spanish benefit shall be carried out on the basis of the actual contributions of the person during the years immediately preceding payment of the last contribution to Spanish social security. Where, in the calculation of the basic amount for the pension, periods of insurance or residence under the legislation of the United Kingdom, in respect of Gibraltar, have to be taken into account, the contribution basis in the Kingdom of Spain which is closest in time to the reference periods shall be used for the aforementioned periods, taking into account the development of the retail price index.
(b)   The amount of the pension obtained shall be increased by the amount of the increases and revaluations calculated for each subsequent year for pensions of the same nature.
3.   Periods completed in Gibraltar which must be calculated in the special scheme for civil servants, the armed forces and the judicial administration, will be treated in the same way, for the purposes of Article SSC.49 of this Protocol, as the periods closest in time covered as a civil servant in the Kingdom of Spain.
4.   The additional amounts based on age referred to in the Second Transitional Provision of the General Law on Social Security shall be applicable to all beneficiaries of this Protocol who have contributions to their name under the Spanish legislation prior to 1 January 1967; it shall not be possible, by application of Article SSC.6 of this Protocol, to treat periods of insurance credited in Gibraltar prior to the aforementioned date as being the same as contributions paid in the Kingdom of Spain, solely for the purposes of this Protocol. The date corresponding to 1 January 1967 shall be 1 August 1970 for the Special Scheme for Seafarers and 1 April 1969 for the Special Social Security Scheme for Coal Mining.
UNITED KINGDOM, IN RESPECT OF GIBRALTAR
There are no special provisions relevant, for the purposes of this Annex, for the application of the legislation of the United Kingdom, in respect of Gibraltar.
_________________

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Annex SSC-5

IMPLEMENTING ANNEX TO THE PROTOCOL ON SOCIAL SECURITY COORDINATION

What it says

The implementing annex — 39 articles (SSCI.1 to SSCI.39) that say how the protocol is administered: electronic exchange and liaison bodies, what happens when the two sides disagree, aggregation mechanics, the procedures for deciding which law applies, healthcare registration documents, pension calculation details, unemployment cooperation, family-benefit priority, reimbursement, recovery, medical checks, currency conversion and the pension transition. Each article has its own card below.

The exact words

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.1

Definitions

What it says

Definitions for the implementing annex, on top of SSC.1: access point, document, liaison body (the body each side notifies to answer requests for information and assistance), Structured Electronic Document, transmission by electronic means.

The exact words

1.    For the purposes of this Annex, the definitions set out in Article SSC.1 shall apply.
2.    In addition to the definitions referred to in paragraph 1,
(a)   "access point" means an entity providing:
(i)   an electronic contact point;
(ii)   automatic routing based on the address; and
(iii) intelligent routing based on software that enables automatic checking and routing (for example, an artificial intelligence application) and/or human intervention;
(b)   "document" means a set of data, irrespective of the medium used, structured in such a way that it can be exchanged electronically and which must be communicated in order to enable the operation of this Protocol and this Annex;
(c)   "liaison body" means any body notified by the competent authority of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain for one or more of the branches of social security referred to in Article SSC.4 of this Protocol to respond to requests for information and assistance for the purposes of the application of this Protocol and this Annex and which has to fulfil the tasks assigned to it under Title IV of this Annex;
(d)   "Structured Electronic Document" means any structured document in a format designed for the electronic exchange of information between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain;
(e)   "transmission by electronic means" means the transmission of data using electronic equipment for the processing (including digital compression) of data and employing wires, radio transmission, optical technologies or any other electromagnetic means.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.2

Scope and rules for exchanges between institutions

What it says

Exchanges between the two sides' authorities and institutions and the people covered rest on public service, efficiency, active assistance, rapid delivery and accessibility, including e-accessibility, in particular for disabled and elderly people. Institutions provide or exchange without delay all data needed to establish rights and obligations, directly or through liaison bodies. Where a person mistakenly sends information, documents or claims to an institution on the other side that is not the designated one, that institution passes them on without delay to the designated institution, giving the original date, which binds the designated institution. Neither side's institutions are held liable, or treated as having taken a decision by not acting, because the other side's institutions passed things on late. Where data goes through the liaison body of the place of destination, time limits for answering claims run from the date that liaison body received the claim.

The exact words

1. For the purposes of this Annex, exchanges between authorities and institutions of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain and persons covered by this Protocol shall be based on the principles of public service, efficiency, active assistance, rapid delivery and accessibility, including e-accessibility, in particular for the disabled and the elderly.
2. The institutions shall without delay provide or exchange all data necessary for establishing and determining the rights and obligations of persons to whom this Protocol applies. Such data shall be transferred between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain directly by the institutions themselves or indirectly via the liaison bodies.
3. Where a person has mistakenly submitted information, documents or claims to an institution across the border in the territory of Gibraltar or of the Kingdom of Spain but which is not the institution designated in accordance with this Annex, the information, documents or claims shall be resubmitted without delay by the former institution to the institution designated in accordance with this Annex, indicating the date on which they were initially submitted. That date shall be binding on the latter institution. The institutions of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall not, however, be held liable, or be deemed to have taken a decision by virtue of their failure to act as a result of the late transmission of information, documents or claims by the institutions of the Kingdom of Spain and the United Kingdom, in respect of Gibraltar, respectively.
4. Where data are transferred indirectly via the liaison body of the place of destination, time limits for responding to claims shall start from the date when that liaison body received the claim, as if it had been received by the institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.3

Scope and rules for exchanges between the persons concerned and institutions

What it says

Each side must tell the people concerned what the protocol changes and provide user-friendly services; the people must supply the information needed to establish their rights; institutions issue documents within their own legal time limits and notify decisions directly or through the liaison body, giving reasons, remedies and appeal periods when refusing.

The exact words

1. The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall ensure that the necessary information is made available to the persons concerned in order to inform them of the changes introduced by this Protocol and this Annex to enable them to assert their rights. They shall also provide for user friendly services.
2. Persons to whom this Protocol applies shall be required to forward to the relevant institution the information, documents or supporting evidence necessary to establish their situation or that of their families, to establish or maintain their rights and obligations and to determine the applicable legislation and their obligations under it.
3. To the extent necessary for the application of this Protocol and this Annex, the relevant institutions shall forward the information and issue the documents to the persons concerned without delay and in all cases within the time limits specified under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whichever is concerned.
The relevant institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall notify the claimant residing or staying in the Kingdom of Spain or Gibraltar, respectively, of its decision directly or through the liaison body of the place of residence or stay. When refusing the benefits, it shall also indicate the reasons for refusal, the remedies and periods allowed for appeals. A copy of this decision shall be sent to other involved institutions.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.4

Forms, documents and methods of exchanging data

What it says

The two competent authorities agree the structure, content and format of forms and documents. For an interim period, whose end date the two sides are to agree, forms and documents in the format used just before the protocol came into force remain valid, including portable documents certifying a person's social security position; documents issued before and during that period stay valid until they expire or are cancelled. Data may be sent through the Electronic Exchange of Social Security Information; if so, its rules apply, and the text says the UK, for Gibraltar, and Spain "will bear the related costs", without saying how they are shared. Otherwise, institutions use suitable means and favour electronic means as far as possible, including with the people concerned.

Why it matters here

Paragraph 3 says data transmission "may be carried out via the Electronic Exchange of Social Security Information"; it does not require it.

The exact words

1. Subject to paragraph 2, the structure, content and format of forms and documents issued on behalf of the United Kingdom, in respect of Gibraltar, and on behalf of the Kingdom of Spain for the purpose of implementing this Protocol shall be agreed by the competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain.
2. For an interim period, the end date of which shall be agreed by the United Kingdom, in respect of Gibraltar, and by the Kingdom of Spain, all forms and documents issued by the competent institutions in the format used immediately before this Protocol comes into force shall be valid for the purpose of implementing this Protocol and, where appropriate, shall continue to be used for the exchange of information between competent institutions. All such forms and documents issued before and during that interim period shall be valid until their expiry or cancellation. The forms and documents valid in accordance with this paragraph include portable documents which certify a person's social security situation as required to give effect to this Protocol.
3. The transmission of data between the institutions or the liaison bodies may be carried out via the Electronic Exchange of Social Security Information. To the extent the forms and documents referred to in paragraph 1 are exchanged via the Electronic Exchange of Social Security Information, they shall respect the rules applicable to that system.
4. Where the transmission of data between institutions or the liaison bodies is carried out via the Electronic Exchange of Social Security Information, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain will bear the related costs.
5. Where the transmission of data between institutions or the liaison bodies is not carried out via the Electronic Exchange of Social Security Information, the relevant institutions and liaison bodies shall use the arrangements appropriate to each case, and favour the use of electronic means as far as possible.
6. In their communications with the persons concerned, the relevant institutions shall use the arrangements appropriate to each case and favour the use of electronic means as far as possible.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.5

Legal value of documents and supporting evidence issued in the United Kingdom, in respect of Gibraltar, and in the Kingdom of Spain

What it says

Documents one side's institution issues showing a person's position under the protocol, and the evidence behind them, must be accepted by the other side's institutions until the issuing side withdraws them or declares them invalid. Where there is doubt, the receiving institution asks the issuing institution to clarify and, where appropriate, withdraw the document; the issuing institution must reconsider and, if necessary, withdraw it. At the competent institution's request, the institution where the person lives or is staying checks the information or document, as far as possible.

The exact words

1.       Documents issued by the institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain and showing the position of a person for the purposes of the application of this Protocol and this Annex, and supporting evidence on the basis of which the documents have been issued, shall be accepted by the institutions of the Kingdom of Spain and of the United Kingdom, in respect of Gibraltar, respectively, for as long as they have not been withdrawn or declared to be invalid by the United Kingdom, in respect of Gibraltar, or by the Kingdom of Spain, whichever issued them.
2.       Where there is doubt about the validity of a document or the accuracy of the facts on which the particulars contained therein are based, the relevant institution that receives the document shall ask the issuing institution for the necessary clarification and, where appropriate, the withdrawal of that document. The issuing institution shall reconsider the grounds for issuing the document and, if necessary, withdraw it.
3.    Pursuant to paragraph 2, where there is doubt about the information provided by the persons concerned, the validity of a document or supporting evidence or the accuracy of the facts on which the particulars contained therein are based, the institution of the place of stay or residence shall, insofar as this is possible, at the request of the competent institution, proceed to the necessary verification of this information or document.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.6

Provisional application of legislation and provisional granting of benefits

What it says

Unless the Annex says otherwise, where the two sides' institutions or authorities disagree about which law applies, the person is provisionally placed under one law, in this order: the law of the place where they actually work, if they work in only one place; the law of the place of residence, if they work in both Spain and Gibraltar; in all other cases, the law of whichever side was first asked to apply its law, if the person works in both. Where they disagree about which institution should provide benefits in cash or in kind, a person who could claim benefits if there were no dispute is provisionally entitled to the benefits of the law applied by the institution where they live. If it is later found that another law or institution is competent, that institution is treated as having been competent from, at the latest, the date of provisional membership or of the first provisional benefit. If necessary, the institutions settle contributions and cash benefits paid provisionally, where appropriate under Title IV of the Annex; benefits in kind given provisionally are reimbursed by the competent institution under Title IV.

The exact words

1.    Unless otherwise provided for in this Annex, where there is a difference of views between the institutions or authorities of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain concerning the determination of the applicable legislation, the person concerned shall be made provisionally subject to the legislation of one of them, the order of priority being determined as follows:
(a)   the legislation of the place where the person actually pursues their employment or self-employment, if the employment or self-employment is pursued in only one place;
(b)   the legislation of the place of residence if the person concerned pursues employment or self-employment in both the Kingdom of Spain and Gibraltar;
(c)   in all other cases, the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, the application of whichever was first requested, if the person pursues an activity, or activities, in both Gibraltar and the Kingdom of Spain.
2.    Where there is a difference of views between the institutions or authorities of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain about which institution should provide the benefits in cash or in kind, the person concerned who could claim benefits if there was no dispute shall be entitled, on a provisional basis, to the benefits provided for by the legislation applied by the institution of that person's place of residence.
3.    Where it is established either that the applicable legislation is not that of the place of provisional membership or the institution which granted the benefits on a provisional basis was not the competent institution, the institution identified as being competent shall be deemed retroactively to have been so, as if that difference of views had not existed, at the latest from either the date of provisional membership or of the first provisional granting of the benefits concerned.
4.    If necessary, the institution identified as being competent and the institution which provisionally paid the cash benefits or provisionally received contributions shall settle the financial situation of the person concerned as regards contributions and cash benefits paid provisionally, where appropriate, in accordance with Title IV of this Annex.
Benefits in kind granted provisionally by an institution in accordance with paragraph 2 shall be reimbursed by the competent institution in accordance with Title IV of this Annex.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.7

Provisional calculation of benefits and contributions

What it says

Unless the Annex says otherwise, where a person is eligible for a benefit or liable for a contribution, and the competent institution lacks information about the person's situation on the other side that it needs to fix the amount definitively, it must, at the person's request, award the benefit or calculate the contribution provisionally, if that is possible on the information it has. The amount is recalculated once all the evidence or documents needed are provided.

The exact words

1.    Unless otherwise provided for in this Annex, where a person is eligible for a benefit, or is liable to pay a contribution in accordance with this Protocol, and the competent institution does not have all the information concerning the situation in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, or in Gibraltar, where the Kingdom of Spain is competent, which is necessary to calculate definitively the amount of that benefit or contribution, that institution shall, on request of the person concerned, award this benefit or calculate this contribution on a provisional basis, if such a calculation is possible on the basis of the information at the disposal of that institution.
2.    The benefit or the contribution concerned shall be recalculated once all the necessary supporting evidence or documents are provided to the institution concerned.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.8

Other procedures between authorities and institutions

What it says

The two sides may agree procedures other than the annex's, provided they do not adversely affect the rights or obligations of the people concerned.

The exact words

The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain or their competent authorities may agree procedures other than those provided for by this Annex, provided that such procedures do not adversely affect the rights or obligations of the persons concerned.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.9

Prevention of overlapping of benefits

What it says

Where benefits on both sides are mutually reduced, suspended or withdrawn, the amount that would not be paid under strict application is divided by the number of benefits affected.

The exact words

Notwithstanding other provisions in this Protocol, when benefits due under the legislation of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain are mutually reduced, suspended or withdrawn, any amounts that would not be paid in the event of strict application of the rules concerning reduction, suspension or withdrawal laid down by the legislation of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain, whichever is concerned, shall be divided by the number of benefits subject to reduction, suspension or withdrawal.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.10

Aggregation of periods

What it says

For Article SSC.7, the competent institution contacts the institution whose law the person was subject to before, to find all periods completed there. Those periods are added to its own, as far as needed, if they do not overlap. Where a compulsory period on one side coincides with a voluntary or optional continued period on the other, only the compulsory period counts. Where an actual period of insurance coincides with an equivalent (credited) period on the other side, only the actual period counts. A period treated as equivalent under both laws counts only with the institution whose law the person was last compulsorily subject to before that period; if there was none, with the institution whose law they were first compulsorily subject to after it. Where the dates of periods cannot be fixed precisely, they are presumed not to overlap and are counted where this helps the person, as far as they can reasonably be taken into account.

The exact words

1.    For the purpose of applying Article SSC.7, the competent institution shall contact the institution to whose legislation the person concerned has been subject previously in order to determine all the periods completed under its legislation.
2.    The respective periods of insurance, employment or self-employment completed under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain shall be added to those completed under the legislation the competent institution applies, insofar as necessary for the purpose of applying Article SSC.7, provided that these periods do not overlap.
3.    Where a period of insurance which is completed in accordance with compulsory insurance under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain coincides with a period of insurance completed on the basis of voluntary insurance or continued optional insurance under the legislation of either the Kingdom of Spain or the United Kingdom, in respect of Gibraltar, only the period completed on the basis of compulsory insurance shall be taken into account.
4.    Where a period of insurance other than an equivalent period completed under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain coincides with an equivalent period on the basis of the legislation of either the Kingdom of Spain or the United Kingdom, in respect of Gibraltar, only the period other than an equivalent period shall be taken into account.
5.    Any period regarded as equivalent under the legislation of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain shall be taken into account only by the institution applying the legislation the person concerned was last compulsorily subject to before that period. In the event that the person concerned was not compulsorily subject to the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain before that period, the latter shall be taken into account by the institution applying the legislation the person concerned was compulsorily subject to for the first time after that period.
6.    In the event that the time in which certain periods of insurance were completed under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain cannot be determined precisely, it shall be presumed that these periods do not overlap with periods of insurance completed under the legislation of the Kingdom of Spain or of the United Kingdom, in respect of Gibraltar, respectively, and account shall be taken thereof, where advantageous to the person concerned, insofar as they can reasonably be taken into consideration.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.11

Rules for the conversion of periods

What it says

Where periods are counted in different units on the two sides, they are converted for adding up under Article SSC.7. The figures of the side where the period was completed are the starting point. A table converts days, weeks, months and quarters for schemes based on five-, six- and seven-day weeks. For other schemes, three months or 13 weeks make a quarter, and a year is four quarters, 12 months or 52 weeks. Fractions are first converted into the next smaller whole unit; if a fraction of a unit remains, it is rounded up to the next whole unit. The conversion may not give a calendar year more than the annual maximum in the table, 52 weeks, 12 months or four quarters; and where the periods equal the maximum for a year under the law where they were completed, the conversion may not give less than that maximum. An institution giving periods in days must say whether its scheme is based on five, six or seven days.

The exact words

1.    Where periods completed under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain are expressed in units different from those provided for by the legislation of the Kingdom of Spain or of the United Kingdom, in respect of Gibraltar, the conversion needed for the purposes of aggregation under Article SSC.7 shall be carried out under the following rules:
(a)   the period to be used as the basis for the conversion shall be that communicated by the institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain under whose legislation the period was completed;
(b)   in the case of schemes where the periods are expressed in days the conversion from days to other units, and vice versa, as well as between different schemes based on days shall be calculated according to the following table: Scheme         1 day      1 week      1 month      1 quarter    Maximum of based       correspon   correspon   correspon    correspond     days in one on           ds to       ds to        ds to         s to      calendar year 5 days       9 hours     5 days      22 days      66 days       264 days 6 days       8 hours     6 days      26 days      78 days       312 days 7 days       6 hours     7 days      30 days      90 days       360 days
(c)     in the case of schemes where the periods are expressed in units other than days,
(i)    three months or 13 weeks shall be equivalent to one quarter, and vice versa;
(ii)   one year shall be equivalent to four quarters, 12 months or 52 weeks, and vice versa;
(iii) for the conversion of weeks into months, and vice versa, weeks and months shall be converted into days in accordance with the conversion rules for the schemes based on six days in the table in point (b);
(d)     in the case of periods expressed in fractions, those figures shall be converted into the next smaller integer unit applying the rules laid down in points (b) and (c). Fractions of years shall be converted into months unless the scheme involved is based on quarters;
(e)     if the conversion under this paragraph results in a fraction of a unit, the next higher integer unit shall be taken as the result of the conversion under this paragraph.
2.      The application of paragraph 1 shall not have the effect of producing, for the total sum of the periods completed during one calendar year, a total exceeding the number of days indicated in the last column in the table in point (b) of paragraph 1, 52 weeks, 12 months or four quarters. If the periods to be converted correspond to the maximum annual amount of periods under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain in which they have been completed, the application of paragraph 1 shall not result within one calendar year in periods that are shorter than the possible maximum annual amount of periods provided under the legislation concerned.
3.    The conversion shall be carried out either in one single operation covering all those periods which were communicated as an aggregate, or for each year, if the periods were communicated on a year-by-year basis.
4.    Where an institution communicates periods expressed in days, it shall at the same time indicate whether the scheme it administers is based on five days, six days or seven days.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.12

Details relating to Articles SSC.11, SSC.12 and SSC.13 of this Protocol

What it says

Details for the rules on which law applies. An employer "normally carries out its activities" where it ordinarily does substantial business there, not just internal management. A self-employed frontier worker who "normally pursues" an activity must be established and have worked for some time before using Article SSC.11, and must keep meeting the requirements at home so they can work there on return. Whether work on the other side is "similar" depends on its actual nature. Working in both territories means separate activities done at the same time or in turn. Air crew working on both sides come under the law of their home base. Marginal activities are ignored. A "substantial part" means a substantial share in quantity, not necessarily most of the work, judged on working time or pay (employees), or on turnover, working time, number of services or income (self-employed); in an overall assessment, a share under 25% is an indicator that it is not substantial. The "centre of interest" depends on all aspects of the work, notably the fixed place of business, how regular or long the work is, the number of services and the person's intention. For paragraphs 5 and 6, institutions look at the situation expected over the next 12 calendar months. A person working on both sides for an employer based outside both, who lives on one side without substantial work there, comes under the law of the place of residence.

Why it matters here

Under paragraph 9, a share below 25% is "an indicator" within "an overall assessment"; the text does not make it a fixed limit.

The exact words

1.    For the purposes of the application of Article SSC.11(1) and (2) and Article
SSC.12 of this Protocol, the words "which normally carries out its activities there" shall refer to an employer that ordinarily performs substantial activities, other than purely internal management activities, in the territory of Gibraltar or the Kingdom of Spain in which it is established, taking account of all criteria characterising the activities carried out by the undertaking in question. The relevant criteria must be suited to the specific characteristics of each employer and the real nature of the activities carried out.
2.    For the purposes of the application of Article SSC.11(3) and (4) of this Protocol, the words "who normally pursues an activity as a self-employed frontier worker" shall refer to a person established in Gibraltar or in the Kingdom of Spain who habitually carries out substantial activities in the territory of Gibraltar or of the Kingdom of Spain, respectively. In particular, such a person established in Gibraltar or in the Kingdom of Spain must have already pursued their activity for some time before the date on which they wish to take advantage of the provisions of that Article and, during any period of temporary activity in the Kingdom of Spain or in Gibraltar, respectively, must continue to fulfil, in Gibraltar or in the Kingdom of Spain, where they are established, the requirements for the pursuit of their activity in order to be able to pursue it on their return.
3.    For the purposes of the application of Article SSC.11(3) and (4) of this Protocol, the criterion for determining whether the activity that a self-employed person goes to pursue in the Kingdom of Spain or Gibraltar is "similar" to the self- employed activity normally pursued shall be that of the actual nature of the activity, rather than of the designation of employed or self-employed activity that may be given to this activity by the Kingdom of Spain or Gibraltar, respectively.
4.    For the purposes of the application of Article SSC.13(2) of this Protocol, a person who "normally pursues an activity as an employed person in the Kingdom of Spain and Gibraltar" shall refer to a person who simultaneously, or in alternation, for the same undertaking or employer or for various undertakings or employers, exercises one or more separate activities in the Kingdom of Spain and Gibraltar.
5.    For the purposes of Article SSC.13(2) of this Protocol, an employed flight crew or cabin crew member normally pursuing air passenger or freight services in the Kingdom of Spain and Gibraltar shall be subject to the legislation of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain, depending on where the home base is located.
6.    Marginal activities shall be disregarded for the purpose of determining the applicable legislation under Article SSC.13 of this Protocol. Article SSCI.15 of this Annex shall apply to all cases under this Article.
7.    For the purposes of the application of Article SSC.13(3) of this Protocol, a person who "normally pursues an activity as a self-employed person in the Kingdom of Spain and Gibraltar" shall refer, in particular, to a person who simultaneously or in alternation pursues one or more separate self-employed activities, irrespective of the nature of those activities, in the Kingdom of Spain and Gibraltar.
8.    For the purpose of distinguishing the activities under paragraphs 1 and 4 of this Article from the situations described in Article SSC.11 of this Protocol, the duration of the activity in the place of residence (whether it is permanent or of an ad hoc or temporary nature) shall be decisive. For these purposes, an overall assessment shall be made of all the relevant facts including, in particular, in the case of an employed person, the place of work as defined in the employment contract.
9.    For the purposes of the application of Article SSC.13 of this Protocol, a "substantial part of employed or self-employed activity" pursued in the Kingdom of Spain or in Gibraltar shall mean a quantitatively substantial part of all the activities of the employed or self-employed person pursued there, without this necessarily being the major part of those activities.
To determine whether a substantial part of the activities is pursued in the Kingdom of Spain or Gibraltar, the following indicative criteria shall be taken into account:
(a)   in the case of an employed activity, the working time or the remuneration; and
(b)   in the case of a self-employed activity, the turnover, working time, number of services rendered or income.
In the framework of an overall assessment, a share of less than 25 % in respect of the criteria mentioned above shall be an indicator that a substantial part of the activities is not being pursued in the Kingdom of Spain or Gibraltar.
10.   For the purposes of the application of point (b) of Article SSC.13(3) of this Protocol, the "centre of interest" of the activities of a self-employed person shall be determined by taking account of all the aspects of that person's occupational activities, notably the place where the person's fixed and permanent place of business is located, the habitual nature or the duration of the activities pursued, the number of services rendered, and the intention of the person concerned as revealed by all the circumstances.
11.   For the determination of the applicable legislation under paragraphs 5 and 6, the institutions concerned shall take into account the situation projected for the following 12 calendar months.
12.   If a person pursues their activity as an employed person in the Kingdom of Spain and Gibraltar on behalf of an employer established outside the territory of the Kingdom of Spain and Gibraltar, and if this person resides in Gibraltar or the Kingdom of Spain, respectively, without pursuing substantial activity there, they shall be subject to the legislation of the place of residence.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.13

Procedures for the application of point (b) of Article SSC.10(3), Article SSC.10(4) and Articles SSC.11 and SSC.12 of this Protocol

What it says

Unless Article SSCI.14 says otherwise, where a person works in Gibraltar while Spain is competent under Title II, or in Spain while Gibraltar is competent, the employer (or, for a person who is not an employee, the person) tells the competent institution whose law applies, in advance where possible. That institution issues the attestation in Article SSCI.15(2) to the person and, without delay, makes information on the applicable law (under Article SSC.10(3)(b), SSC.11 or SSC.12) available to the institution designated by the other side, where the work is done. Paragraph 2: an employer based in Gibraltar with an employee on a Spanish-flag vessel, or based in Spain with an employee on a Gibraltar-flag vessel, tells the competent institution whose law applies, in advance where possible; that institution, without delay, makes the information available to the designated institution of the flag side.

The exact words

1.    Unless otherwise provided for by Article SSCI.14 of this Annex, where a person pursues their activity in Gibraltar, where the Kingdom of Spain is competent under Title II of this Protocol, or in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent under Title II of this Protocol, the employer or, in the case of a person who does not pursue an activity as an employed person, the person concerned shall inform the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whose legislation is applicable, thereof, whenever possible in advance. That institution shall issue the attestation referred to in Article SSCI.15(2) of this Annex to the person concerned and shall without delay make information concerning the legislation applicable to that person, pursuant to point (b) of Article SSC.10(3) or Article SSC.11 or SSC.12 of this Protocol, available to the institution designated by the competent authority of the Kingdom of Spain or the United Kingdom, in respect of Gibraltar, where the activity is pursued.
2.    An employer within the meaning of Article SSC.10(4) of this Protocol whose registered office or place of business is in Gibraltar and who has an employee on board a vessel flying the flag of the Kingdom of Spain, or whose registered office or place of business is in the Kingdom of Spain and who has an employee on board a vessel flying the flag of the United Kingdom, in respect of Gibraltar, shall inform the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, respectively, whose legislation is applicable, thereof, whenever possible in advance. That institution shall, without delay, make information concerning the legislation applicable to the person concerned, pursuant to Article
SSC.10(4) of this Protocol, available to the institution designated by the competent authority of the Kingdom of Spain or the United Kingdom, in respect of Gibraltar, whose flag the vessel on which the employee is to perform the activity is flying.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.14

Procedure for the application of Article SSC.13 of this Protocol

What it says

A person working on both sides informs the designated institution where they live; it decides the applicable law provisionally, tells the other side, and the decision becomes definitive after two months unless the other side objects; disagreements are settled by common agreement, with SSCI.6 applying meanwhile; the person is told without delay, and the procedure starts on the institution's own initiative if the person fails to report.

The exact words

1. A person who pursues activities in the Kingdom of Spain and Gibraltar shall inform the institution designated by the competent authority of the place of residence thereof.
2. The designated institution of the place of residence shall without delay determine the legislation applicable to the person concerned, having regard to Article SSC.13 of this Protocol and Article SSCI.12 of this Annex. That initial determination shall be provisional. The institution shall inform the designated institution of the other place in which an activity is pursued of its provisional determination.
3. The provisional determination of the applicable legislation, as provided for in paragraph 2, shall become definitive within two months of the institution designated by the competent authorities of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whichever is concerned, being informed of it, in accordance with paragraph 2, unless the legislation has already been definitively determined on the basis of paragraph 4, or the institution concerned informs the institution designated by the competent authority of the place of residence by the end of this two-month period that it cannot yet accept the determination or that it takes a different view on this.
4. Where uncertainty about the determination of the applicable legislation requires contacts between the institutions or authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain, at the request of one or more of the institutions designated by the competent authorities of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, or of the competent authorities themselves, the legislation applicable to the person concerned shall be determined by common agreement, having regard to Article SSC.13 of this Protocol and the relevant provisions of Article SSCI.12 of this Annex.
Where there is a difference of views between the institutions or competent authorities concerned, those bodies shall seek agreement in accordance with the conditions set out above and Article SSCI.6 shall apply.
5. The competent institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain whose legislation is determined to be applicable either provisionally or definitively shall without delay inform the person concerned.
6. If the person concerned fails to provide the information referred to in paragraph 1, this Article shall be applied at the initiative of the institution designated by the competent authority of the place of residence as soon as it is appraised of that person's situation, possibly via another institution concerned.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.15

Provision of information to persons concerned and employers

What it says

The institution whose law becomes applicable informs the person and employer of their obligations and helps with the formalities, and on request issues an attestation that its law applies, saying until when and on what conditions.

The exact words

1.    The competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain whose legislation becomes applicable pursuant to Title II of this Protocol shall inform the person concerned and, where appropriate, the employer(s) of the obligations laid down in that legislation. It shall provide them with the necessary assistance to complete the formalities required by that legislation.
2.    At the request of the person concerned or of the employer, the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain whose legislation is applicable pursuant to Title II of this Protocol shall provide an attestation that such legislation is applicable and shall indicate, where appropriate, until what date and under what conditions.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.16

Cooperation between institutions

What it says

Institutions tell the newly competent side what it needs to fix the start date and the contributions due, and the newly competent side tells the side the person was last subject to when its law took effect.

The exact words

1.    The relevant institutions shall communicate to the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain whose legislation is applicable to a person pursuant to Title II of this Protocol the necessary information required to establish the date on which that legislation becomes applicable and the contributions which that person and the employer(s) are liable to pay under that legislation.
2.    The competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain whose legislation becomes applicable to a person pursuant to Title II of this Protocol shall make the information indicating the date on which the application of that legislation takes effect available to the institution designated by the competent authority applying the legislation that person was last subject to.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.17

General implementing provisions

What it says

The competent authorities or institutions make sure insured people can get the information they need on the procedures and conditions for benefits in kind where they live. Despite Article SSC.6(a), Gibraltar or Spain may become responsible for the cost of benefits under Article SSC.19 only if the insured person has claimed a pension under the law of Gibraltar or Spain, or, under Articles SSC.20 to SSC.24, receives a pension under the law of Gibraltar or Spain.

The exact words

1.    The competent authorities or institutions shall ensure that any necessary information is made available to insured persons regarding the procedures and conditions for the granting of benefits in kind where such benefits are received in the place of residence.
2.    Notwithstanding point (a) of Article SSC.6 of this Protocol, the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain may become responsible for the cost of benefits in accordance with Article SSC.19 of this Protocol only if either the insured person has made a claim for a pension under the legislation of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain or, in accordance with Articles SSC.20 to SSC.24 of this Protocol, they receive a pension under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.18

Regime applicable in the event of the existence of more than one regime in the place of residence or place of work

What it says

Where a side has more than one sickness scheme for different categories of insured person, the general scheme for employed persons is the one applied under SSC.16, SSC.19 and SSC.21.

The exact words

If the legislation of the place of residence or place of work comprises more than one scheme of sickness, maternity and paternity insurance for more than one category of insured persons, the provisions applicable under Articles SSC.16,
SSC.19 and SSC.21 of this Protocol shall be those of the legislation on the general scheme for employed persons.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.19

Residence in the Kingdom of Spain, where the United Kingdom, in respect of Gibraltar, is competent, or in Gibraltar, where the Kingdom of Spain is competent

What it says

To get healthcare where they live, frontier workers and their families register with the institution of the place of residence, producing a document from the competent institution certifying their right; it stays valid until the competent institution cancels it, and registrations and changes are reported back. The same for pensioners under SSC.20 and SSC.21.

Why it matters here

Under paragraph 1, the right to benefits in kind where the person lives is certified by a document from the competent institution. For a frontier worker under Gibraltar's law who lives in Spain, that is a document from Gibraltar's competent institution; for one under Spain's law who lives in Gibraltar, it is a document from Spain's.

The exact words

1.     For the purposes of the application of Article SSC.16 of this Protocol, the frontier worker and/or members of their family shall be obliged to register with the institution of the place of residence. Their right to benefits in kind in the place of residence shall be certified by a document issued by the competent institution upon request of the insured person or upon request of the institution of the place of residence.
2.     The document referred to in paragraph 1 shall remain valid until the competent institution informs the institution of the place of residence of its cancellation.
The institution of the place of residence shall inform the competent institution of any registration under paragraph 1 and of any change or cancellation of that registration.
3.    This Article shall apply mutatis mutandis to the persons referred to in Articles SSC.20 and SSC.21 of this Protocol.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.20

Application of Article SSC.17(2) of this Protocol

What it says

A posted worker needing care during a stay shows the provider a document from the competent institution; without one, the institutions check entitlement between themselves. Care given under SSC.17(2) is fully reimbursed.

The exact words

1.    For the purposes of Article SSC.17(2) of this Protocol, the person concerned must present to the health care provider in the Kingdom of Spain or Gibraltar, as the case may be, a document issued by the competent institution of the United Kingdom, in respect of Gibraltar, where the stay is in the Kingdom of Spain, or the competent institution of the Kingdom of Spain, where the stay is in Gibraltar, indicating their entitlement to benefits in kind under that provision. If the person does not have such a document, the competent institutions, upon request or if otherwise necessary, shall contact each other in order to verify that the person is entitled to benefits in kind under this provision.
2.    The benefits in kind provided by the institution of the place of stay on behalf of the competent institution under Article SSC.17(2) of this Protocol shall give rise to full reimbursement.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.21

Application of Article SSC.22 of this Protocol

What it says

If a former frontier worker is no longer covered by the law of the place where they last worked, and they or a member of their family travel there to receive benefits in kind under Article SSC.22, they must give the institution of the place of stay a document issued by the competent institution.

The exact words

If the former frontier worker is no longer covered by the legislation of the place where their last activity was pursued, and the former frontier worker or a member of their family travels there with the purpose of receiving benefits in kind pursuant to Article SSC.22 of this Protocol, they shall submit to the institution of the place of stay a document issued by the competent institution.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.22

Contributions by pensioners

What it says

Where a person receives a pension from Gibraltar and one from Spain, the total contributions deducted from all the pensions may not, in any circumstances, be more than would be deducted from a person receiving the same amount of pension from one side.

The exact words

If a person receives a pension from the United Kingdom, in respect of Gibraltar, and from the Kingdom of Spain, the amount of contributions deducted from all the pensions paid shall, under no circumstances, be greater than the amount deducted in respect of a person who receives the same amount of pension from the United Kingdom, in respect of Gibraltar, or from the Kingdom of Spain.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.23

Right to benefits in kind and in cash in place of residence

What it says

Paragraph 1 says that, for Article SSC.28 (accidents at work and occupational diseases), the procedures in Articles SSCI.25 and SSCI.26 apply with the necessary changes. Those two articles deal with pension calculation and child-raising periods; the text does not explain the link. Under paragraph 2, when the institution of the place of residence provides special benefits in kind for accidents at work or occupational diseases under its own law, it must tell the competent institution without delay.

The exact words

1.    For the purposes of the application of Article SSC.28 of this Protocol, the procedures laid down in Articles SSCI.25 and SSCI. 26 of this Annex shall apply mutatis mutandis.
2.    When providing special benefits in kind in connection with accidents at work and occupational diseases under the legislation of the place of residence, the institution of that place of residence shall without delay inform the competent institution.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.24

Claim for death grants

What it says

A death-grant claim goes to the competent institution or to the institution where the claimant lives, which forwards it, with the information the competent institution's law requires.

The exact words

For the purpose of applying Articles SSC.34 and SSC.35 of this Protocol, the claim for death grants shall be sent either to the competent institution or to the institution of the claimant's place of residence, which shall send it to the competent institution.
The claim shall contain the information required under the legislation applied by the competent institution.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.25

Additional provisions for the calculation of benefit

What it says

For the theoretical and actual amounts under Article SSC.45(1)(b), the rules in Article SSCI.10(3) to (6) apply. Where periods of voluntary or optional continued insurance were left out under Article SSCI.10(3), the institution of the side where they were completed works out the amount for them under its law, and the actual amount of the benefit is increased by that amount. Each institution works out, under its law, the amount for voluntary or optional continued periods which, under Article SSC.46(3)(c), is not subject to either side's rules on withdrawal, reduction or suspension. Where its law cannot fix that amount directly because it values insurance periods differently, a notional amount may be set; the two sides lay down the detailed arrangements.

The exact words

1.     For the purpose of calculating the theoretical amount and the actual amount of the benefit in accordance with point (b) of Article SSC.45(1) of this Protocol, the rules provided for in Article SSCI.10(3), (4), (5) and (6) of this Annex shall apply.
2.     Where periods of voluntary or optional continued insurance have not been taken into account under Article SSCI.10(3) of this Annex, the institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, under whose legislation those periods were completed shall calculate the amount corresponding to those periods under the legislation it applies. The actual amount of the benefit, calculated in accordance with point (b) of Article SSC.45(1) of this Protocol shall be increased by the amount corresponding to periods of voluntary or optional continued insurance.
3.    The institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain shall calculate, under the legislation it applies, the amount due corresponding to periods of voluntary or optional continued insurance which, under point (c) of Article SSC.46(3) of this Protocol, shall not be subject to the rules relating to withdrawal, reduction or suspension of either the Kingdom of Spain or of the United Kingdom, in respect of Gibraltar.
Where the legislation applied by the competent institution does not allow it to determine this amount directly, on the grounds that that legislation allocates different values to insurance periods, a notional amount may be established. The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall lay down the detailed arrangements for the determination of that notional amount.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.26

Taking into account child-raising periods

What it says

Child-raising periods. Paragraph 1 defines a "child-raising period" in the same words as Article SSC.1(e). Paragraph 2 repeats the rule in Article SSC.42(1): where the competent side's law gives no credit for a child-raising period, the side whose law applied to the person on the date that law started to count the period for that child stays responsible for crediting it under its own law, as if the child had been raised in its territory. Paragraph 3: this does not apply "if the person concerned is, or becomes, subject to the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain due to the pursuit of an employed or self-employed activity". The text does not say which of the two laws is meant.

The exact words

1.    For the purposes of this Article, "child-raising period" refers to any period which is credited under the pension legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, or which provides a supplement to a pension explicitly for the reason that a person has raised a child, irrespective of the method used to calculate those periods and whether they accrue during the time of child-raising or are acknowledged retroactively.
2.    Where, under the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, which is competent under Title II of this Protocol, no child-raising period is taken into account, the institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain whose legislation, according to Title II of this Protocol, was applicable to the person concerned at the date when, under that legislation, the child-raising period started to be taken into account for the child concerned, shall remain responsible for taking into account that period as a child-raising period under its own legislation, as if such child- raising took place in its own territory.
3.    Paragraph 2 shall not apply if the person concerned is, or becomes, subject to the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain due to the pursuit of an employed or self-employed activity.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.27

Aggregation of periods and calculation of benefits

What it says

Article SSCI.10 applies, with the necessary changes, to Article SSC.54. Without affecting the institutions' own duties, the person may give the competent institution a document from the institution of the place of residence whose law covered their last work, listing the periods completed under that law. For Article SSC.55, a competent institution whose law makes the benefit vary with the number of family members also counts family members living in the same household as if they lived in its territory. This does not apply where, in the family members' place of residence, another person is entitled to unemployment benefits worked out on the number of family members.

The exact words

1.    Article SSCI.10 of this Annex shall apply mutatis mutandis to Article SSC.54 of this Protocol. Without prejudice to the underlying obligations of the institutions involved, the person concerned may submit to the competent institution a document issued by the institution of the place of residence to whose legislation they were subject to in respect of their last activity as an employed or self-employed person specifying the periods completed under that legislation.
2.    For the purpose of applying Article SSC.55 of this Protocol, the competent institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain, whose legislation provides that the calculation of benefits varies with the number of members of the family shall also take into account the members of the family of the person concerned who are residing in the same household as if they resided in the place of the competent institution. This provision shall not apply where, in the place of residence of members of the family, another person is entitled to unemployment benefits calculated on the basis of the number of members of the family.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.28

Unemployed persons who resided outside the place of competence

What it says

The competent institution of the place of last employment tells wholly unemployed people their rights and obligations and gives them documents with the information they need to receive unemployment benefit, under its law, where they live. The institutions of the two sides give each other the information needed to support job-seeking, to inform people of the control procedures and conditions, and to say which employment service they must make themselves available to. On the competent institution's request, the institution and employment services of the place of residence tell it at once of anything they know that may affect entitlement, in particular if the person has started work or self-employment there. A person who also registers as a job seeker where they live must tell the competent institution and the employment services paying the benefit.

The exact words

1.    The competent institution of the place of last employment shall inform wholly unemployed persons of their rights and obligations and shall provide them with documents which shall include all necessary information related to the receipt of unemployment benefits in accordance with its legislation in the place of residence.
2.    The relevant institutions of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall provide each other with the necessary information to support the job-seeking activities of unemployed persons and to inform them about the applicable control procedures and conditions, and to which employment service they are to make themselves available. The institution of the place of residence shall, upon request of the competent institution, immediately inform the competent institution of any circumstances of which it is aware and which are likely to affect the entitlement to benefits, in particular, if the wholly unemployed persons have taken up employment or have become self-employed in the place of residence.
3.    Where, in accordance with Article SSC.56 of this Protocol, an unemployed person decides to make themself also available to the employment services of the place of residence, by registering there as a person seeking work, they shall inform the competent institution and the employment services providing the benefits.
4.    Where requested by the employment services of the place of residence, the competent employment services shall send the relevant information concerning the unemployed person's registration and their search for employment. The employment services of the place of residence shall also, upon request of the competent institution, immediately inform the competent institution of any circumstances of which it is aware and which are likely to affect the entitlement to benefits, in particular, if the wholly unemployed person has taken up employment or has become self-employed in the place of residence.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.29

Enhanced measures of support and cooperation for unemployed persons who resided outside the place of competence

What it says

The competent authorities or institutions of the two sides must cooperate, and may agree specific procedures and time limits for following up unemployed people who lived outside the place of competence, and other measures to help them look for work.

The exact words

The competent authorities or competent institutions of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall cooperate and may agree amongst themselves specific procedures and time-limits concerning the follow-up of the unemployed person's situation as well as other measures to facilitate the job- seeking activities of unemployed persons concerned.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.30

Priority rules in the event of overlapping

What it says

For Article SSC.59(1)(b)(i) and (ii), where the order of priority cannot be set by the children's place of residence, Gibraltar and Spain each calculate the benefit including children not resident in their territory. Where Article SSC.59(1)(b)(i) (rights from work) applies, the institution whose law gives the higher benefit pays it in full and is reimbursed half that sum by the other institution, up to the amount under the other institution's law.

The exact words

For the purpose of applying point (b)(i) and (ii) of Article SSC.59(1) of this Protocol, where the order of priority cannot be established on the basis of the children's place of residence, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall calculate the amount of benefits including the children not resident within its own territory. In the event of applying point (b)(i) of Article
SSC.59(1) of this Protocol, the institution that applies the legislation which provides for the highest level of benefits shall pay the full amount of such benefits and shall be reimbursed half this sum by the other institution up to the limit of the amount provided for in the legislation applied by the latter institution.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.31

Rules applicable where the applicable legislation and/or the competence to grant family benefits changes

What it says

If the applicable law or the competence to pay family benefits switches sides during a month, the institution paying at the start of the month pays to the end of it, tells the other the date it stops, and the other takes over from then.

The exact words

1.    Where the applicable legislation and/or the competence to grant family benefits change between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain during a calendar month, irrespective of the payment dates of family benefits under the legislation of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain, the institution which has paid the family benefits by virtue of the legislation under which the benefits have been granted at the beginning of that month shall continue to do so until the end of the month in progress.
2.    The institution that continues to pay the family benefits in accordance with paragraph 1 shall inform the other institution of the date on which it ceases to pay those family benefits. Payment of benefits from either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain shall take effect from that date.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.32

Procedure for applying Articles SSC.58 and SSC.59 of this Protocol

What it says

Family-benefit applications go to the competent institution, which looks at the whole family as if everyone were subject to its law and living on its side, in particular as to who may claim. Where the person entitled does not claim, an application by the other parent, a person treated as a parent, or a guardian person or institution is taken into account. If the institution finds its law applies by priority, it pays under its law. If a differential supplement may be due under the other side's law under Article SSC.59(2), it forwards the application without delay, tells the person, and tells the other institution of its decision and the amount paid. If its law applies but not by priority, it takes a provisional decision on priority without delay, forwards the application under Article SSC.59(3) and tells the applicant; the other institution must take a position within two months, and if it does not, the provisional decision applies and it pays the benefits under its law. Disagreements on priority follow Article SSCI.6(2) to (4), with the institution of the children's place of residence as the reference. An institution that paid more provisionally than it is finally responsible for may claim the excess from the institution with primary responsibility, under the procedure in the administrative arrangement.

The exact words

1.    The application for family benefits shall be addressed to the competent institution. For the purpose of applying Articles SSC.58 and SSC.59 of this Protocol, the situation of the whole family shall be taken into account as if all the persons involved were subject to the legislation of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain and residing in Gibraltar or in the Kingdom of Spain, in particular as regards a person's entitlement to claim such benefits. Where a person entitled to claim the benefits does not exercise their right, an application for family benefits submitted by the other parent, a person treated as a parent, or a person or institution acting as guardian of the child or children shall be taken into account by the competent institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain.
2.      The institution to which an application is made in accordance with paragraph 1 shall examine the application on the basis of the detailed information supplied by the applicant, taking into account the overall factual and legal situation of the applicant's family. If that institution concludes that its legislation is applicable by priority right in accordance with Articles SSC.58 and SSC.59 of this Protocol, it shall provide the family benefits according to the legislation it applies.
If it appears to that institution that there may be an entitlement to a differential supplement by virtue of the legislation of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain in accordance with Article SSC.59(2) of this Protocol, that institution shall forward the application, without delay, to the competent institution of either the Kingdom of Spain or the United Kingdom, in respect of Gibraltar, and inform the person concerned; moreover, it shall inform the other institution of its decision on the application and the amount of family benefits paid.
3.      Where the institution to which the application is made concludes that its legislation is applicable, but not by priority right in accordance with Article
SSC.59(1) and (2) of this Protocol, it shall take a provisional decision, without delay, on the priority rules to be applied and shall forward the application, in accordance with Article SSC.59(3) of this Protocol, to the institution of either the United Kingdom, in respect of Gibraltar, or the Kingdom of Spain and shall also inform the applicant thereof. That institution shall take a position on the provisional decision within two months.
If the institution to which the application was forwarded does not take a position within two months of the receipt of the application, the provisional decision referred to above shall apply and the institution shall pay the benefits provided for under its legislation and inform the institution to which the application was made of the amount of benefits paid.
4.    Where there is a difference of views between the institutions concerned about which legislation is applicable by priority right, Article SSCI.6(2), (3) and (4) shall apply. For this purpose, the institution of the place of residence referred to in Article SSCI.6(2) shall be the institution of the child's or children's place of residence.
5.    If the institution which has supplied benefits on a provisional basis has paid more than the amount for which it is ultimately responsible, it may claim reimbursement of the excess from the institution with primary responsibility in accordance with the procedure laid down in the administrative arrangement.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.33

Principles

What it says

For healthcare provided on the other side's behalf (SSC.17, SSC.27, SSC.33), the two sides adopt arrangements to ensure full reimbursement by the competent institution to the providing institution.

The exact words

For the purpose of applying Articles SSC.17, SSC.27 and SSC.33 of this Protocol, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall adopt the necessary arrangements in order to ensure the full reimbursement of benefits provided to persons covered by this Protocol by the competent institution to the institution providing those benefits.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.34

Procedure for reimbursement between institutions

What it says

Reimbursements are made as promptly as possible; every institution must pay claims as soon as it can, and a dispute over one claim does not hold up others.

The exact words

The reimbursements between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall be made as promptly as possible by the competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain. Every institution concerned shall be obliged to reimburse claims, as soon as it is in a position to do so. A dispute concerning a particular claim shall not hinder the reimbursement of another claim or other claims.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.35

Common provisions

What it says

For recovering contributions and overpaid benefits under SSC.67, the two sides arrange offsetting between institutions wherever possible, or recovery from the person concerned.

The exact words

For the purpose of applying Article SSC.67 of this Protocol and within the framework defined therein, the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall adopt the necessary arrangements to ensure, wherever possible, offsetting either between the institutions of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain concerned, or recovery vis-à-vis the natural or legal person concerned.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.36

Medical examination and administrative checks

What it says

Medical examinations requested by the paying institution are done by the institution where the beneficiary lives, under its procedures, with the requesting side's special requirements; the report binds the paying institution, which may still have the person seen by its own doctor but may only require travel if the person's health allows and it pays the cost. Administrative checks run the same way. The two sides may agree labour-market readiness measures. The actual cost of these checks is refunded, as an exception to free mutual assistance.

Why it matters here

Paragraph 2 says the requesting institution "shall be bound by the findings" of the institution where the person lives, and also that it "shall reserve the right to have the beneficiary examined by a doctor of its choice". The text does not say what happens if the two examinations disagree.

The exact words

1. Without prejudice to other provisions, medical examination shall be carried out, at the request of the competent institution, by the institution of the beneficiary's place of residence in accordance with the procedures laid down by the legislation applied by that institution.
The debtor institution shall inform the institution of the place of residence of any special requirements, if necessary, to be followed and points to be covered by the medical examination.
2. The institution of the place of residence shall forward a report to the debtor institution that requested the medical examination. This institution shall be bound by the findings of the institution of the place of residence.
The debtor institution shall reserve the right to have the beneficiary examined by a doctor of its choice. However, the beneficiary may be asked to return to the place where the debtor institution is established only if they are able to make the journey without prejudice to their health and the cost of travel and accommodation is paid for by the debtor institution.
3. The administrative check shall, at the request of the debtor institution, be performed by the institution of the beneficiary's place of residence.
Paragraph 2 shall also apply in this case.
4. The competent authorities or competent institutions of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain may agree specific provisions and procedures to improve fully or partly the labour-market readiness of claimants and recipients and their participation in any schemes or programmes available in the place of residence for that purpose.
5. As an exception to the principle of free-of-charge mutual administrative cooperation in Article SSC.62(3) of this Protocol, the effective amount of the expenses of the checks referred to in paragraphs 1, 2 and 3 of this Article shall be refunded to the institution which was requested to carry them out by the debtor institution which requested them.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.37

Information

What it says

Each side prepares and publishes, online where possible, the information people need to know their rights and the formalities, keeps it up to date and monitors service quality.

The exact words

The competent authorities of the United Kingdom, in respect of Gibraltar, and of the Kingdom of Spain shall prepare the information needed to ensure that the persons covered are aware of their rights and the administrative formalities required in order to assert them. This information shall, where possible, be disseminated electronically via publication online on sites accessible to the public. They shall ensure that the information is regularly updated and monitor the quality of services provided to customers.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.38

Currency conversion

What it says

Currency conversion between the currencies used in Gibraltar and Spain uses the European Central Bank's daily reference rate. Unless the Article says otherwise, the rate is the one published on the day of the operation. For establishing entitlement and the first calculation of a benefit (and, with the necessary changes, for recalculation after a change in the person's situation): where amounts over a period before the benefit date are counted, the rate on the last day of that period; where one amount is counted, the rate on the first day of the month before the month when the rule must be applied. For a regularly indexed benefit affected by amounts in the other currency, the rate on the first day of the month before indexation is due, unless national law says otherwise. For a request to offset against arrears or ongoing payments, the rate on the European Central Bank working day before the final request was sent; for a request for recovery, the working day before the first request was sent.

The exact words

1.    For the purpose of applying this Protocol and this Annex, the exchange rate between the currencies applied in the United Kingdom, in respect of Gibraltar, and in the Kingdom of Spain, respectively, shall be the reference rate published by the European Central Bank.
2.    For the purpose of applying this Protocol and this Annex, the rate of conversion shall be understood as a daily conversion rate published by the European Central Bank.
3.    If not otherwise stated in this Article, the rate of conversion shall be the rate published on the day when the operation is performed.
4.    An institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain which, for the purposes of the establishment of an entitlement, and for the first calculation of the benefit, has to convert an amount shall use:
(a)   when, according to national legislation or this Protocol, an institution takes into account amounts, such as earnings or benefits, during a certain period before the date for which the benefit is calculated, the rate of conversion published on the last day of that period;
(b)   when, according to national legislation or this Protocol, for the purposes of calculation of the benefit an institution takes into account one amount, the rate of conversion published on the first day of the month immediately preceding the month when the provision must be applied.
5.    Paragraph 4 shall apply mutatis mutandis when an institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain has to convert an amount for the recalculation of the benefit due to changes in the factual or legal situation of the person concerned.
6.    An institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain which pays a benefit that is regularly indexed in accordance with the national legislation, and where the amounts in other currency have an impact on that benefit, shall, when recalculating it, use the rate of conversion published on the first day of the month preceding the month when the indexation is due, unless provided for differently in the national legislation.
7.    For the purposes of this Article, the date to be taken into account for determining the applicable exchange rate between the currencies of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall be:
(a)   in the case of a request for offsetting from arrears or ongoing payments, the working day immediately preceding the day on which the applicant party sent the final request for offsetting from arrears or ongoing payments; or
(b)   in the case of a request for recovery, the working day immediately preceding the day on which the applicant party sent the first request for recovery.
For the purposes of this paragraph, "working day" shall refer to a working day of the European Central Bank on which it publishes a daily reference rate for currency exchange.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article SSCI.39

Transitional provisions relating to pensions

What it says

Where the contingency (the event that gives rise to the pension) arose before the date the protocol entered into force in Gibraltar or Spain, and the pension claim had not been awarded by then, the claim gives rise to a double award, in so far as benefits must be granted for that contingency for a period before that date: for the period before that date, under the agreements in force between the UK, for Gibraltar, and Spain; and for the period from that date, under the protocol. If the first amount is higher, the person continues to be entitled to it. A claim for invalidity, old-age or survivors' benefits made to an institution on one side from that date automatically requires a reassessment, under the protocol, of benefits already awarded before that date for the same contingency by the other side's institution or institutions; the reassessment "may not give rise to any reduction in the amount of the benefit awarded".

The exact words

1.    Where the contingency arises before the date of entry into force of this Protocol in the territory of Gibraltar or of the Kingdom of Spain and the claim for pension has not been awarded before that date, such claim shall give rise to a double award, inasmuch as benefits must be granted, pursuant to such contingency, for a period prior to that date:
(a)   for the period prior to the date of entry into force of this Protocol in the territory of Gibraltar or of the Kingdom of Spain in accordance with agreements in force between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain;
(b)   for the period commencing on the date of entry into force of this Protocol in the territory of Gibraltar or of the Kingdom of Spain in accordance with this Protocol.
However, if the amount calculated pursuant to the provisions referred to under point (a) is greater than that calculated pursuant to the provisions referred to under point (b), the person concerned shall continue to be entitled to the amount calculated pursuant to the provisions referred to under point (a).
2.    A claim for invalidity, old-age or survivors' benefits submitted to an institution of the United Kingdom, in respect of Gibraltar, or of the Kingdom of Spain from the date of entry into force of this Protocol in the territory of Gibraltar or of the Kingdom of Spain shall automatically necessitate the reassessment of the benefits which have been awarded for the same contingency prior to that date by the institution or institutions of, respectively, the Kingdom of Spain or the United Kingdom, in respect of Gibraltar, as appropriate in accordance with this Protocol. Such reassessment may not give rise to any reduction in the amount of the benefit awarded.
________________

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Protocol on Mutual Administrative Assistance in Customs Matters

Mutual assistance between Gibraltar's customs and the Commission and the EU countries' customs authorities: cross-checks that goods exported from one side arrived on the other; surveillance on request of persons, goods, storage places, vehicles and premises 'suspected by the applicant authority'; spontaneous information; officials present at enquiries without powers; refusal where assistance would prejudice Gibraltar's sovereignty, public policy or a commercial secret; costs waived; information given to one EU country may circulate to all. Read in full in the analysis, under The schedules, read; each article below has its own plain reading.

Article PCUST.1

Definitions

What it says

Definitions. The "applicant authority" is an administrative authority that asks for assistance and that a Party has notified as competent for that purpose; the "requested authority" is one that receives a request and that a Party has notified as competent. "Customs legislation" is any law or regulation in either Party's territory on the import, export and transit of goods and on placing them under any other customs procedure, including prohibitions, restrictions and controls. "Information" is any data, document, image, report, communication or authenticated copy, in any format, analysed or not. An "operation in breach of customs legislation" is any violation or attempted violation of it. A "person" is a natural or legal person. "Personal data" is information about an identified or identifiable natural person.

The exact words

For the purposes of this Protocol, the following definitions apply:
(a)   "applicant authority" means an administrative authority requesting administrative assistance under this Protocol and notified by a Party as competent for that purpose;
(b)   "customs legislation" means any laws or regulations applicable in the territory of either Party governing the import, export and transit of goods and their placing under any other customs regime or procedure, including measures of prohibition, restriction and control;
(c)   "information" means any data, document, image, report, communication or authenticated copy, in any format, including electronic, whether or not processed or analysed;
(d)   "operation in breach of customs legislation" means any violation or attempted violation of customs legislation;
(e)   "requested authority" means an administrative authority receiving a request for assistance under this Protocol and notified by a Party as competent for that purpose;
(f)   "person" means any natural or legal person; and
(g)   "personal data" means any information relating to an identified or identifiable natural person.

Official text Article PCUST.1 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.2

Scope

What it says

The Parties to the treaty (the European Union and the UK, for Gibraltar) are to help each other, within their areas of competence and on the protocol's terms, to ensure customs law is applied correctly, in particular by preventing, investigating and combating breaches. The protocol applies to any administrative authority of either Party that is competent for it. It does not affect the rules on mutual assistance in criminal matters, and it does not cover information obtained under powers used at the request of a judicial authority, unless that authority allows it to be passed on. Help with recovering duties, taxes or fines is covered by the protocol on VAT and excise duty.

The exact words

1.    The Parties shall assist each other in the areas within their competence, in the manner and under the conditions laid down in this Protocol, to ensure the correct application of customs legislation, in particular by preventing, investigating and combating operations in breach of that legislation.
2.    The provisions on assistance in customs matters in this Protocol apply to any administrative authority of either Party which is competent for the application of this Protocol. That assistance shall neither prejudice the provisions governing mutual assistance in criminal matters nor shall it cover information obtained under powers exercised at the request of a judicial authority, except where communication of such information is authorised by that authority.
3.    Assistance in the recovery of duties, taxes or fines is covered by the Protocol on administrative cooperation and combating fraud in the field of value added tax and excise duty and on mutual assistance for the recovery of claims relating to taxes and duties.

Official text Article PCUST.2 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.3

Assistance on request

What it says

On request, the requested authority supplies all relevant information that may help the applicant authority make sure customs law is applied correctly, including on activities noted or planned that are or could be breaches. In particular it confirms whether goods exported from one Party's territory were properly imported into the other's, or the reverse, giving the customs procedure where appropriate. It also takes the necessary steps, in line with its own laws, to keep under special surveillance, and report on: persons reasonably believed to be or have been involved in breaches; goods and means of transport reasonably believed to be used, or intended for use, in breaches; places where goods are or may be stored or assembled for such use; and premises suspected by the applicant authority of being used for breaches.

Why it matters here

Paragraph 3 uses two tests. For persons, goods, places where goods are stored and means of transport, it requires "reasonable grounds for believing". For premises, point (e) requires only that they be "suspected by the applicant authority". The text does not say how "places" in point (c) differ from "premises" in point (e).

The exact words

1.    At the request of the applicant authority, the requested authority shall provide the applicant authority with all relevant information which may enable the applicant authority to ensure that customs legislation is correctly applied, including information related to activities noted or planned which are or could be operations in breach of customs legislation.
2.    At the request of the applicant authority, the requested authority shall in particular inform it whether:
(a)   goods exported from the territory of one of the Parties have been properly imported into the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods; or
(b)   goods imported into the territory of one of the Parties have been properly exported from the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods.
3.    At the request of the applicant authority, the requested authority shall take the necessary steps in accordance with its applicable laws and regulations to ensure special surveillance of and to provide the applicant authority with information on:
(a)   persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation;
(b)   goods that are or may be transported in such a way that there are reasonable grounds for believing that they have been or are intended to be used in operations in breach of customs legislation;
(c)   places where stocks of goods have been or may be stored or assembled in such a way that there are reasonable grounds for believing that these goods have been or are intended to be used in operations in breach of customs legislation;
(d)   means of transport that are or may be used in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation; and
(e)   premises suspected by the applicant authority of being used to commit breaches of customs legislation.

Official text Article PCUST.3 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.4

Spontaneous assistance

What it says

The Parties are to help each other on their own initiative, within their laws, by giving information on completed, planned or ongoing activities that are, or appear to be, breaches of customs law and may interest the other Party. The information is to focus in particular on goods known to be involved in breaches; persons reasonably believed to be or have been involved; means of transport reasonably believed to have been, to be or to be likely to be used; and new means or methods used in breaches.

The exact words

The Parties shall assist each other on their own initiative in accordance with their laws and regulations by providing information on concluded, planned or ongoing activities which constitute or appear to constitute operations in breach of customs legislation and which may be of interest to the other Party. The information shall focus in particular on:
(a)   goods known to be subject to operations in breach of customs legislation;
(b)   persons in respect of whom there are reasonable grounds for believing they are or have been involved in operations in breach of customs legislation;
(c)   means of transport in respect of which there are reasonable grounds for believing that they have been, are, or may be used in operations in breach of customs legislation; and
(d)   new means or methods employed in carrying out operations in breach of customs legislation.

Official text Article PCUST.4 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.5

Form and substance of requests for assistance

What it says

Requests are made in writing, on paper or electronically, with the documents needed to act on them. In urgent cases, or where the two authorities agree, the requested authority may accept an oral request, which the applicant authority must confirm in writing promptly. A request must name the applicant authority and the official; the information or help sought; the object of and reason for the request; the laws involved; the goods or persons targeted, as exactly as possible; a summary of the facts and enquiries so far; and any other useful details. Requests are made in an official language of the requested authority or one it accepts; English is always acceptable. This does not apply to accompanying documents. If a request does not meet these requirements, the requested authority may ask for it to be corrected or completed, and precautionary measures may be ordered meanwhile.

The exact words

1. Requests pursuant to this Protocol shall be made in writing either in print or electronic format. They shall be accompanied by the documents necessary to enable compliance with the request. In case of urgency, or as the applicant authority and the requested authority may otherwise agree the requested authority may accept oral requests but such oral requests shall be confirmed by the applicant authority in writing promptly.
2. Requests pursuant to paragraph 1 shall include the following information:
(a) the applicant authority and requesting official;
(b) the information or type of assistance requested;
(c) the object of and the reason for the request;
(d) the laws and regulations and other legal elements involved;
(e) indications as exact and comprehensive as possible on the goods or persons who are the target of the investigations;
(f) a summary of the relevant facts and of the enquiries already carried out; and
(g) any additional available details to enable the requested authority to comply with the request.
3. Requests shall be submitted in an official language of the requested authority or in a language acceptable to that authority, English always being an acceptable language. This requirement does not apply to any documents that accompany the request under paragraph 1.
4. If a request does not meet the formal requirements set out in this Article, the requested authority may require the correction or the completion of the request. Pending such correction or completion, precautionary measures may be ordered.

Official text Article PCUST.5 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.6

Execution of requests

What it says

The requested authority acts promptly, within its competence, as if for itself — supplying information it holds or making enquiries, or having another authority make them — giving appropriate weight to urgency, and under its own laws.

The exact words

1.    In order to comply with a request for assistance, the requested authority shall proceed promptly, within the limits of its competence, as though it was acting on its own account or at the request of another authority of that same Party, by supplying information already in its possession, by carrying out appropriate enquiries or by arranging for those enquiries to be carried out. This provision shall also apply to any other authority to which the request has been addressed by the requested authority when the latter cannot act on its own. In providing any such assistance the requested authority shall give appropriate consideration to the urgency of the request.
2.    Requests for assistance shall be executed in accordance with the laws and regulations of the requested Party.

Official text Article PCUST.6 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.7

Form in which information is to be communicated

What it says

The requested authority sends the results of enquiries in writing, with relevant documents, certified copies or other items; this may be done electronically. Results given orally must be followed up in writing. Original documents are sent only at the applicant authority's request, where certified copies would not be enough, within each Party's legal limits, and must be returned as soon as possible. The requested authority must also pass on any information about the authenticity of documents issued or certified by official bodies in its territory to support a goods declaration.

The exact words

1.    The requested authority shall communicate results of enquiries conducted pursuant to a request made under this Protocol to the applicant authority in writing, together with relevant documents, certified copies of documents or other items. This information may be provided in electronic format. A requested authority may communicate results of enquiries orally, but this shall be followed up in writing.
2.    Original documents shall be transmitted according to each Party's legal constraints, and only at the request of the applicant authority, in cases where certified copies would be insufficient. The applicant authority shall return those originals at the earliest opportunity.
3.    Under the provisions referred to in paragraph 2, the requested authority shall deliver to the applicant authority any information related to the authenticity of the documents issued or certified by official agencies within its territory in support of a goods declaration.

Official text Article PCUST.7 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.8

Presence of officials of one Party in the territory of another

What it says

With the other side's agreement and on its conditions, authorised officials of one side may be present in the requested authority's offices to obtain information, and may attend enquiries on the requested side's territory.

Why it matters here

Officials of one Party may be present in the other Party's offices, or at enquiries in its territory, if that Party agrees and on its conditions. The article speaks of being present to obtain information; it does not give visiting officials any power to act.

The exact words

1.    Duly authorised officials of a Party may, with the agreement of the other Party and subject to the conditions laid down by the latter, be present in the offices of the requested authority or any other concerned authority referred to in paragraph 1 of Article PCUST.6 to obtain information relating to activities that are or could be operations in breach of customs legislation, which the applicant authority needs for the purposes of this Protocol.
2.    With the agreement of the requested Party, and subject to the conditions it may specify, duly authorised officials of the other Party may be present at enquiries carried out in the requested Party's territory.

Official text Article PCUST.8 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.9

Delivery and notification

What it says

On request, the requested authority delivers documents and notifies decisions of the applicant authority to addressees living or established on its territory, under its own law; requests are in writing, English always acceptable.

The exact words

1.    At the request of the applicant authority, the requested authority shall take all necessary measures in accordance with its applicable laws and regulations in order to deliver any documents or to notify any decisions of the applicant authority that fall within the scope of this Protocol to an addressee residing or established in the territory of the requested authority.
2.    Such requests for the delivery of documents or the notification of decisions shall be made in writing in an official language of the requested authority or in a language acceptable to that authority, English always being an acceptable language.

Official text Article PCUST.9 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.10

Automatic exchange of information

What it says

The two sides may, by arrangement under PCUST.15, exchange any protocol information automatically, and exchange specific information in advance of consignments arriving on the other side, settling type, format and frequency between them.

Why it matters here

Paragraph 1(b) allows, by arrangement, the exchange of specific information before consignments arrive in the other Party's territory. The protocol does not itself require this; it depends on an arrangement under Article PCUST.15.

The exact words

1.    The Parties may, by mutual arrangement in accordance with Article
PCUST.15 of this Protocol:
(a)   exchange any information covered by this Protocol on an automatic basis; and
(b)   exchange specific information in advance of the arrival of consignments in the territory of the other Party.
2.    The Parties may establish arrangements on the type of information they wish to exchange and the format and the frequency of transmission to implement the exchanges under points (a) and (b) of paragraph 1.

Official text Article PCUST.10 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.11

Exceptions to the obligation to provide assistance

What it says

Assistance may be refused, or made subject to conditions, where a Party is of the opinion that it would be likely to prejudice the sovereignty of the UK, for Gibraltar, or of an EU country asked for assistance; would be likely to prejudice public policy, security or other essential interests, in particular in the cases in Article PCUST.12(5) (transfers of personal data); or would breach an industrial, commercial or professional secret. The requested authority may postpone assistance that would interfere with ongoing investigations, prosecutions or proceedings, and must then consult the applicant authority on whether help can be given on conditions. An authority asking for help it could not itself give must say so in its request; the requested authority then decides how to respond. Refusals and postponements must be explained in writing without delay.

Why it matters here

Point (a) names two sovereignties: that of "the United Kingdom, in respect of Gibraltar" and that of an EU country asked for assistance. The ground applies where "a Party is of the opinion" that assistance would be likely to prejudice it.

The exact words

1.    Assistance under this Protocol may be refused or may be subject to the satisfaction of certain conditions or requirements in cases where a Party is of the opinion that such assistance would:
(a)   be likely to prejudice the sovereignty of the United Kingdom, in respect of Gibraltar, or that of a Member State which has been requested to provide assistance under this Protocol;
(b)   be likely to prejudice public policy, security or other essential interests in particular in the cases referred to in paragraph 5 of Article PCUST.12 of this Protocol; or
(c)   violate an industrial, commercial or professional secret.
2.    The requested authority may postpone the assistance on the grounds that such assistance will interfere with ongoing investigations, prosecutions or proceedings. In such a case, the requested authority shall consult with the applicant authority to determine if assistance can be given subject to such terms or conditions as the requested authority may require.
3.    Where the applicant authority seeks assistance which it would itself be unable to provide if so requested, it shall draw attention to that fact in its request. It shall then be for the requested authority to decide how to respond to such a request.
4.    In the cases referred to in paragraphs 1 and 2, the requested authority shall communicate its decision and the reasons for that decision in writing to the applicant authority without delay.

Official text Article PCUST.11 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.12

Information exchange and confidentiality

What it says

Information received may be used only for the protocol's purposes. These include administrative and court proceedings about customs breaches, so the information may be used as evidence; the requested authority may require to be told of that use. Any other use needs the prior written consent of the authority that supplied the information, and is subject to its restrictions. All information passed on is confidential or restricted, covered by professional secrecy, and protected as the receiving Party protects similar information, unless the supplying Party agrees in advance to its disclosure. Personal data may be transferred only under the data protection rules of the Party providing it; each Party tells the other of those rules and, if needed, uses best efforts to agree extra protections.

The exact words

1. The information received under this Protocol shall be used solely for the purposes established in this Protocol.
2. The use of information obtained under this Protocol in administrative or judicial proceedings instituted in respect of operations in breach of customs legislation is considered to be for the purposes of this Protocol. Therefore, the Parties may use information obtained and documents consulted in accordance with the provisions of this Protocol as evidence in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts or tribunals. The requested authority may subject the supply of information or the granting of access to documents to the condition that it is notified of such use.
3. Where one of the Parties wishes to use such information for other purposes, it shall obtain the prior written consent of the authority which provided the information. Such use shall then be subject to any restrictions laid down by that authority.
4. Any information communicated in whatsoever form pursuant to this Protocol shall be considered to be of a confidential or restricted nature, in accordance with the laws and regulations applicable in each Party's territory. That information shall be covered by the obligation of professional secrecy and shall enjoy the protection granted to similar information under the relevant laws and regulations of the receiving Party, unless the Party which provided the information gives its prior consent to the disclosure of such information. The Parties shall communicate to each other information on their applicable laws and regulations.
5. Personal data may be transferred only in accordance with the data protection rules of the Party providing the data. Each Party shall inform the other Party about the relevant data protection rules and, if needed, use best efforts to agree on additional protections.

Official text Article PCUST.12 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.13

Experts and witnesses

What it says

The requested authority may authorise its officials to appear, within the limits of that authorisation, as experts or witnesses in judicial or administrative proceedings on matters covered by the protocol, and to produce objects, documents or confidential or certified copies needed for the proceedings. The request must state before which judicial or administrative authority the official is to appear, on what matters, and in what capacity or qualification the official will be questioned.

The exact words

The requested authority may authorise its officials to appear, within the limitations of the authorisation granted, as experts or witnesses in judicial or administrative proceedings regarding the matters covered by this Protocol, and produce such objects, documents or confidential or certified true copies thereof, as may be needed for the proceedings. The request for appearance shall indicate specifically before which judicial or administrative authority the official will have to appear, on what matters and by virtue of what title or qualification the official will be questioned.

Official text Article PCUST.13 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.14

Assistance expenses

What it says

Subject to paragraphs 2 and 3, the Parties waive claims on each other for reimbursement of expenses of carrying out the protocol. Expenses and allowances paid to experts, witnesses, interpreters and translators who are not public service employees are borne, as appropriate, by the requesting Party. If carrying out a request needs or will need substantial or extraordinary expense, the Parties consult on the terms for carrying it out and on how the costs are to be borne.

The exact words

1.    Subject to paragraphs 2 and 3, the Parties shall waive any claims on each other for reimbursements of expenses incurred in the execution of this Protocol.
2.    Expenses and allowances paid to experts, witnesses, interpreters and translators, other than public service employees, shall be borne as appropriate by the requesting Party.
3.    If expenses of a substantial or extraordinary nature are or will be required to execute the request, the Parties shall consult to determine the terms and conditions under which the request is to be executed, as well as the manner in which the costs are to be borne.

Official text Article PCUST.14 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.15

Implementation

What it says

The protocol is carried out by the competent authorities of the UK, for Gibraltar, on one side, and by the European Commission's competent services and the EU countries' customs authorities, as appropriate, on the other. They decide the practical measures, taking account of their laws, in particular on personal data protection. Each Party keeps the other informed of its implementing measures, in particular the services and officials named to send and receive communications. Within the EU, the protocol does not affect the passing of information obtained under it between the Commission's services and the EU countries' customs authorities.

Why it matters here

Paragraph 3 says the protocol "shall not affect the communication of any information obtained under this Protocol" between the Commission's services and the EU countries' customs authorities. Article PCUST.12 limits use of information to the protocol's purposes and requires prior written consent for other uses. The text does not say how the two provisions fit together.

The exact words

1.    The implementation of this Protocol shall be entrusted on the one hand to the competent authorities of the United Kingdom, in respect of Gibraltar, and on the other hand to the competent services of the European Commission and the customs authorities of the Member States, as appropriate. They shall decide on all practical measures and arrangements necessary for the implementation of this Protocol, taking into consideration their respective applicable laws and regulations, in particular for the protection of personal data.
2.    Each Party shall keep the other Party informed of the detailed implementation measures which it adopts in accordance with the provisions of this Protocol, in particular with respect to the duly authorised services and officials designated as competent to send and receive the communications provided for in this Protocol.
3.    In the Union, the provisions of this Protocol shall not affect the communication of any information obtained under this Protocol between the competent services of the European Commission and the customs authorities of the Member States.

Official text Article PCUST.15 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.16

Other agreements

What it says

The protocol prevails over any bilateral customs-assistance agreement between an individual EU country and Gibraltar, so far as they are incompatible.

The exact words

The provisions of this Protocol shall take precedence over the provisions of any bilateral agreement on mutual administrative assistance in customs matters which has been or may be concluded between individual Member States and the United Kingdom, in respect of Gibraltar, insofar as the provisions of those bilateral agreements are incompatible with those of this Protocol.

Official text Article PCUST.16 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.17

Consultations

What it says

On the interpretation and implementation of the protocol, the Parties are to consult each other in the EU-UK treaty committee on economy and trade to resolve the matter.

The exact words

In respect of the interpretation and implementation of this Protocol, the Parties shall consult each other to resolve the matter in the framework of the Specialised Committee on Economy and Trade.

Official text Article PCUST.17 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PCUST.18

Future developments

What it says

The EU-UK treaty committee on economy and trade may, by decision, expand the protocol with arrangements on specific sectors or matters, within each side's customs law.

The exact words

With a view to supplementing the levels of mutual assistance provided for in this Protocol, the Specialised Committee on Economy and Trade may adopt a decision to expand this Protocol by establishing arrangements on specific sectors or matters in accordance with the Parties' respective customs legislation.

Official text Article PCUST.18 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Protocol on Administrative Cooperation and Combating Fraud in the Field of VAT and Excise Duty

Information exchange and joint enquiries on VAT, excise and Gibraltar's transaction tax, and mutual recovery of tax debts: answers in 90 or 30 days; spontaneous exchange where there is 'a risk of tax loss in the other Party'; visiting officials may not inspect; bank, nominee and fiduciary confidentiality no ground to refuse [PVAT.13(5)]; Gibraltar recovers any EU country's tax debt of GBP 5 000 or more 'as if it were a claim of its own territory' [PVAT.18–20], the dispute about the debt decided where it was raised [PVAT.21]; claims over five years old may be refused, but in exceptional cases help may still be given up to ten years after the due date; each side bears its own costs. Read in full in the analysis, under The schedules, read; each article below has its own plain reading.

Article PVAT.1

Objective

What it says

The protocol sets up administrative cooperation between the EU countries and the UK, for Gibraltar, which are called "the Parties" for this protocol only. Its aim is that their authorities help each other ensure compliance with VAT, excise duty and transaction tax law, protect that revenue, and recover claims for taxes and duties.

Why it matters here

For this protocol only, "the Parties" are the EU countries and the UK, for Gibraltar. Under Article 3(1)(a) of the treaty, unless otherwise specified, "Party" means the European Union and the UK, for Gibraltar.

The exact words

The objective of this Protocol is to establish a framework for administrative cooperation between the Member States and the United Kingdom, in respect of Gibraltar (hereinafter, for the purposes only of this Protocol, "the Parties"), in order to enable their authorities to assist each other in ensuring compliance with VAT, excise duty and transaction tax legislation, as applicable, and in protecting such tax revenue and in recovering claims related to taxes and duties.

Official text Article PVAT.1 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.2

Scope

What it says

Two jobs: exchanging any information that helps assess VAT, excise or transaction tax correctly, monitor them and fight fraud; and recovering claims for VAT, transaction tax, customs and excise duties, plus the administrative penalties, fines, fees, surcharges, interest and costs attached to them. Local-authority levies are excluded.

The exact words

This Protocol lays down rules and procedures for cooperation:
(a)    to exchange any information that may help to effect a correct assessment of
VAT, excise duty and transaction tax, as applicable, monitor the correct application of such taxes and to combat fraud related to such taxes;
(b)   for the recovery of:
(i)    claims relating to VAT, transaction tax, customs duties and excise duties, levied by or on behalf of a Party or its territorial or administrative subdivisions, excluding the local authorities;
(ii)   administrative penalties, fines, fees and surcharges relating to the claims referred to in point (i) imposed by the administrative authorities that are competent to levy the taxes or duties concerned or carry out administrative enquiries with regard to them, or confirmed by administrative or judicial bodies at the request of those administrative authorities; and
(iii) interest and costs relating to such claims.

Official text Article PVAT.2 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.3

Definitions

What it says

Definitions. The term "transaction tax" means the tax under Gibraltar's Relationship with the European Union Act 2026. The term "excise duties" covers the duties and charges defined as such by the law of the Party where the requesting authority is. The term "person" covers individuals, legal persons, associations recognised as able to perform legal acts without being legal persons, and any other legal arrangement whatever its form. The "competent authority" is the one notified under Article PVAT.4(1); the applicant authority asks for help with recovery, the requesting authority asks for help on VAT, transaction tax or excise, and the requested authority receives the request. Other terms defined are administrative enquiry, by electronic means, customs duties, spontaneous exchange, third country and VAT.

Why it matters here

The definition of "person" in point (g) covers "any other legal arrangement of whatever nature and form, regardless of whether it has legal personality". The text gives no examples.

The exact words

For the purposes of this Protocol, the following definitions apply:
(a)   "administrative enquiry" means all the controls, checks and other action taken by any of the Parties in the performance of their duties with a view to ensuring the proper application of the VAT, transaction tax or excise duty legislation;
(b)   "applicant authority" means the competent authority requesting assistance for recovery;
(c)   "by electronic means" means using electronic equipment for the processing (including digital compression) and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means;
(d)   "competent authority" means the authority notified pursuant to Article
PVAT.4(1);
(e)   "customs duties" means the duty payable on goods entering or leaving the customs territory of each Party in accordance with the rules set out in their customs legislation;
(f)   "excise duties" means those duties and charges defined as such under the domestic legislation of the Party in which the requesting authority is located;
(g)   "person" means a natural person, a legal person, any association of persons which is not a legal person but which is recognised in a Party as having the capacity to perform legal acts and any other legal arrangement of whatever nature and form, regardless of whether it has legal personality;
(h)   "requested authority" means the competent authority receiving a request for assistance;
(i)   "requesting authority" means the competent authority requesting assistance for VAT, transaction tax or excise duties;
(j)   "spontaneous exchange" means the non-systematic communication, at any moment and without prior request, of information to the United Kingdom, in respect of Gibraltar, or any of the Union Member States;
(k)   "third country" means a country that is neither a Union Member State nor the United Kingdom, in respect of Gibraltar;
(l)   "transaction tax" means the tax pursuant to the Relationship with the European Union Act 2026 of Gibraltar; and
(m) "VAT" means value added tax pursuant to Council Directive 2006/112/EC1 for the Union.

Official text Article PVAT.3 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.4

Organisation

What it says

Each Party is to notify or designate a competent authority for the protocol, and three single authorities: one for cooperation on VAT and transaction tax, one for cooperation on excise duties, and one for recovery. Gibraltar's competent authority tells the European Commission which authorities it has named, and the Commission passes this to the EU countries; the EU countries' competent authority tells the Commission of theirs, and the Commission passes this to Gibraltar's. The details must include a telephone number and an e-mail address.

The exact words

1. Each Party shall notify or designate, as appropriate, a competent authority responsible for the application of this Protocol and shall inform the other Party thereof.
2. Each Party shall notify or designate, as appropriate:
(a) a single authority to act as requesting or requested authority for the administrative cooperation on VAT and transaction tax, as applicable, under Title II of this Protocol;
(b) a single authority to act as requesting or requested authority for the administrative cooperation on excise duties under Title II of this Protocol;
(c) a single authority to act as applicant or requested authority for the administrative cooperation under Title III of this Protocol.
3. The competent authority of the United Kingdom, in respect of Gibraltar, referred to in paragraph 1 shall inform the European Commission of the authorities of the United Kingdom, in respect of Gibraltar, notified in accordance with paragraph 2, and of any updates to these notifications. The European Commission shall pass on this information to the Member States.
system of value added tax (OJ EU L 347, 11.12.2006, p. 1,
ELI: http://data.europa.eu/eli/dir/2006/112/oj).
4. The Member States' competent authority referred to in paragraph 1 shall inform the European Commission of the authorities designated in accordance with paragraph 2, and of any updates to these designations. The European Commission shall pass on this information to the competent authority of the United Kingdom, in respect of Gibraltar, referred to in paragraph 1.
5. The information concerning the single authorities referred to in paragraph 2 shall contain all contact details, including a telephone number and an e-mail address for electronic communication.

Official text Article PVAT.4 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.5

Use of languages

What it says

Requests are in an official language of the requested authority or one it accepts — English is always acceptable; accompanying documents need not be translated.

The exact words

Requests shall be submitted in an official language of the requested authority or in a language acceptable to that authority, English always being an acceptable language. This requirement does not apply to any documents that accompany the request.

Official text Article PVAT.5 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.6

Confidentiality

What it says

Everything obtained is confidential and used only for the protocol's purposes, protected as the receiving side protects similar information, disclosed only to people and bodies — including courts — concerned with VAT, excise, transaction tax or customs law or with recovering the claims. Further use needs the supplier's prior written consent. Documents obtained may be used as evidence on the same basis as the receiving side's own.

The exact words

1.    Any information obtained by a Party under this Protocol shall be treated as confidential and used solely for the purposes of this Protocol.
2.    Any information received under this Protocol shall enjoy the protection granted to similar information under the relevant laws and regulation of the receiving authority.
3.    Such information may be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the application of VAT, excise duty, transaction tax or customs duties legislation, including recovery or precautionary measures with regard to claims referred to in point (b) of Article
PVAT.2.
4.    Further use shall require prior written consent of the authority supplying the information.
5.    Reports, statements and any other documents, or certified true copies or extracts thereof, obtained by a Party under the assistance provided by this Protocol may be invoked as evidence in that Party on the same basis as similar documents provided by another authority of that Party.

Official text Article PVAT.6 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.7

Exchange of information and administrative enquiries

What it says

On request, the requested authority must give all relevant information within Article PVAT.2(a), including on specific cases, and must arrange any administrative enquiries needed to obtain it. It may consult the requesting authority on whether specific enquiries are needed, and must send the information obtained, including reports, statements and certified copies.

The exact words

1.    At the request of the requesting authority, the requested authority shall communicate all relevant information referred to in point (a) of Article PVAT.2, including any information relating to a specific case or cases.
2.    For the purpose of forwarding the information referred to in paragraph 1, the requested authority shall arrange for the conduct of any administrative enquiries necessary to obtain such information.
3.    The requested authority may consult with the requesting authority on the need for specific enquiries and shall communicate the information obtained, including reports, statements, certified copies and any other document.

Official text Article PVAT.7 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.8

Assistance on excise duty requests

What it says

For excise duties, the requested authority must, on request, take the necessary steps in line with its own laws to keep under special surveillance, and report on: persons reasonably believed to be or have been involved in excise breaches; goods and means of transport reasonably believed to be used, or intended for use, in such breaches; places where goods are or may be stored or assembled for such use; premises suspected by the requesting authority of being used for breaches; movement of goods; and any other relevant information on an economic operator or tax warehouse that may be involved in breaches.

Why it matters here

Point (e) uses a different test from points (a) to (d): premises need only be "suspected by the requesting authority", while the others need "reasonable grounds for believing". Under Article PVAT.3(f), "excise duties" are those defined as such by the law of the Party where the requesting authority is located.

The exact words

At the request of the requesting authority, the requested authority shall take the necessary steps in accordance with its applicable laws and regulations to ensure special surveillance of and to provide the requesting authority with information on:
(a)   persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of excise duty legislation;
(b)   goods that are or may be transported in such a way that there are reasonable grounds for believing that they have been or are intended to be used in operations in breach of excise duty legislation;
(c)   places where stocks of goods have been or may be stored or assembled in such a way that there are reasonable grounds for believing that these goods have been or are intended to be used in operations in breach of excise duty legislation;
(d)   means of transport that are or may be used in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of excise duty legislation;
(e)   premises suspected by the requesting authority of being used to commit breaches of excise duty legislation;
(f)   movement of goods; and
(g)   any other relevant information concerning an economic operator or a tax warehouse which may be involved in operations in breach of excise duty legislation.

Official text Article PVAT.8 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.9

Time limit for providing information

What it says

Information under PVAT.7 is provided as quickly as possible and within 90 days of receipt — 30 days where the requested authority already holds it. If it cannot meet the deadline it says so in writing, with reasons and an expected date.

The exact words

1.    The requested authority shall provide the information referred to in Article
PVAT.7 as quickly as possible and no later than 90 days following the date of receipt of the request. However, where the requested authority is already in possession of that information, the time limit shall be reduced to a maximum period of 30 days.
2.    Where the requested authority is unable to meet the time limits referred to in paragraph 1, it shall inform the requesting authority in writing of the reasons and indicate when a reply may be expected.

Official text Article PVAT.9 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.10

Spontaneous exchange of information

What it says

Without being asked, each competent authority sends the other anything relevant to the correct application of VAT, excise or transaction tax — in particular where taxation is deemed to take place on the other side, a breach has been or is likely to have been committed there, or there is a risk of tax loss there.

Why it matters here

The duty runs both ways, between the competent authority of the UK, for Gibraltar, and those of the EU countries. Point (c) covers cases where "there is a risk of tax loss in the other Party"; the protocol does not say how great that risk must be.

The exact words

The competent authority of a Party shall, without prior request, forward to the competent authority of the other Party any information relevant for the correct application of VAT, excise duties or transaction tax, in particular where:
(a)   taxation is deemed to take place in the other Party;
(b)   a breach of VAT, excise duty or transaction tax legislation has been committed or is likely to have been committed in the other Party; or
(c)   there is a risk of tax loss in the other Party.

Official text Article PVAT.10 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.11

Administrative notification

What it says

On request, the requested authority serves documents and notifies decisions within the protocol's scope on addressees in its territory, and reports the date of notification; requests are in writing, English acceptable, with the addressee's name and address and the subject.

The exact words

1.      At the request of the requesting authority, the requested authority shall take measures to deliver or notify documents or decisions falling within the scope of this Protocol to addressees in its territory. Requests shall be made in writing, English always being acceptable.
2.      Requests shall include the name and address of the addressee, the subject of the decision or instrument and any other relevant information.
3.      The requested authority shall inform the requesting authority immediately of its response to the request for notification and notify it, in particular, of the date of notification of the decision or instrument to the addressee.

Official text Article PVAT.11 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.12

Presence in administrative offices and participation in administrative enquiries

What it says

By agreement between the two authorities, the requested authority may allow officials of the requesting authority to be present in its offices, or wherever it works, or during its administrative enquiries, to exchange information. Those enquiries are carried out only by the requested authority's officials, and the visiting officials may not use the requested authority's officials' powers of inspection. Also by agreement, and on the requested authority's terms, officials of the requesting authority may take part in enquiries in the requested Party's territory; these are carried out jointly, under the direction and law of the requested Party.

Why it matters here

Under paragraph 1, visiting officials may be present but "shall not exercise the powers of inspection" of the host officials. Under paragraph 2, enquiries are carried out "jointly", under the host Party's direction and law. The text does not say what visiting officials may do in a joint enquiry beyond taking part.

The exact words

1.      By agreement between the requesting authority and the requested authority, the requested authority may allow officials of the requesting authority to be present in its offices, or any other place where those authorities carry out their duties or during administrative enquiries carried out in its territory, with a view to exchanging the information referred to in point (a) of Article PVAT.2. Such administrative enquiries shall be carried out exclusively by the officials of the requested authority. The officials of the requesting authority shall not exercise the powers of inspection conferred on officials of the requested authority.
2.    By agreement between the requesting authority and the requested authority, and in accordance with the arrangements laid down by the latter, officials authorised by the requesting authority may take part in the administrative enquiries carried out in the territory of the Party of the requested authority with a view to collecting and exchanging the information referred to in point (a) of Article PVAT.2. Such administrative enquiries shall be carried out jointly by the officials of the requesting and requested authorities and shall be conducted under the direction and according to the legislation of the Party of the requested authority.

Official text Article PVAT.12 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.13

Conditions governing the exchange of information

What it says

Conditions. The requested authority must supply information or serve documents provided the requests do not impose a disproportionate burden and the requesting authority has exhausted its usual sources. No obligation to make enquiries or supply information its own law would not allow it to gather for itself; it may refuse where the requester could not legally reciprocate, or where disclosure would reveal a commercial, industrial or professional secret or process, or offend public policy. But none of that allows refusal on the sole ground that the information is held by a bank, other financial institution, nominee, agent or fiduciary, or concerns ownership interests in a legal person. Reasons for refusal are given.

Why it matters here

Under paragraph 5, the grounds in paragraphs 2, 3 and 4 do not allow a refusal "on the sole grounds" that information is held by a bank, other financial institution, nominee or person acting as agent or fiduciary, or that it relates to ownership interests in a legal person. The conditions in paragraph 1 (no disproportionate burden, and usual sources used up) still apply.

The exact words

1. The requested authority shall provide the requesting authority with the information referred to in point (a) of Article PVAT.2 or carry out an administrative notification referred to in Article PVAT.11, provided that:
(a) the number and nature of the requests for information or administrative notification made by the requesting authority do not impose a disproportionate administrative burden; and
(b) the requesting authority has exhausted the usual sources of information available.
2. This Protocol shall impose no obligation to have enquiries carried out or to provide information on a particular case if the laws or administrative practices of the Party which would have to supply the information do not authorise that Party to carry out those enquiries or collect or use that information for its own purposes.
3. A requested authority may refuse to provide information where the requesting authority is unable, for legal reasons, to provide similar information.
4. The provision of information may be refused where it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy.
5. Paragraphs 2, 3 and 4 shall in no case be interpreted as authorising the requested authority to refuse to supply information on the sole grounds that this information is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity or because it relates to ownership interests in a legal person.
6. The requested authority shall inform the requesting authority of the grounds for refusing a request for assistance.

Official text Article PVAT.13 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.14

Forms of communication

What it says

Requests are in writing, including electronically, and as far as possible name the authority and official, the assistance sought, the object and reason, the legal elements, the goods, persons or transactions targeted, the facts and enquiries so far, and anything else useful; defective requests may be sent back for correction, with precautionary measures allowed meanwhile.

The exact words

1.    Requests pursuant to this Protocol shall be made in writing, including in electronic form. Requests shall include, as far as possible:
(a)   the requesting authority and the requesting official;
(b)   the type of assistance requested;
(c)   the object of and the reason for the request;
(d)   the legal elements involved;
(e)   indications as exact and comprehensive as possible of the goods, persons or transactions which are the target of the investigations;
(f)   a summary of the relevant facts and of the enquiries already carried out; and
(g)   any additional details available to enable the requested authority to comply with the request.
2.    If a request does not meet the requirements set out in this Article, the requested authority may require its correction or completion. Pending such correction or completion, precautionary measures may nevertheless be ordered where appropriate.

Official text Article PVAT.14 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.15

Request for information

What it says

For recovery, the requested authority must, on request, give any information that identifies debtors or assets in its territory and is needed to recover the claims. It may carry out or arrange enquiries as if in its own recovery cases. It may refuse only where it could not get the same information for its own purposes, where disclosure would reveal a professional or commercial secret, or where it would be contrary to public policy or security. It may not refuse solely because a financial institution, or a representative acting for another person, holds the information. Refusals must be explained in writing.

The exact words

1.    At the request of the applicant authority, the requested authority shall provide any information for the identification of debtors or assets located in its territory and necessary to recover the claims referred to in this Protocol.
2.    The requested authority may carry out or arrange the necessary administrative enquiries as if acting in its own recovery cases.
3.    Assistance may be refused only where:
(a)   the requested authority could not obtain the same information for its own purposes;
(b)   disclosure would reveal a professional or commercial secret; or
(c)   disclosure would be contrary to public policy or security.
4.    Information may not be refused solely because it is held by a financial institution or a representative acting on behalf of another person.
5.    Where assistance is refused, the requested authority shall inform the applicant authority in writing and give reasons.

Official text Article PVAT.15 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.16

Presence in administrative offices and participation in administrative enquiries

What it says

With the requested authority's agreement, officials authorised by the applicant authority may be present in its offices or take part in administrative enquiries on recovery cases. They act under the requested authority's supervision and procedures and may not use enforcement powers on their own. Where national law allows, the requested authority may permit them to consult files, interview the people involved or assist at hearings or court proceedings. They carry written authorisation of identity and official capacity, and have the same confidentiality duties as the requested authority's officials.

The exact words

1.      With the agreement of the requested authority, officials authorised by the applicant authority may be present in the offices of the requested authority or take part in administrative enquiries related to recovery cases.
2.      During such activities, the visiting officials shall act under the supervision and in accordance with the procedures of the requested authority. They shall not exercise any enforcement powers on their own.
3.      When national law allows, the requested authority may permit the visiting officials to consult relevant files, interview persons involved or assist in hearings or court proceedings.
4.      Visiting officials shall carry written authorisation confirming their identity and official capacity and shall respect the same confidentiality obligations as officials of the requested authority.

Official text Article PVAT.16 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.17

Request for notification of certain documents relating to claims

What it says

On request, the requested authority serves on an addressee any instruments, decisions or documents — including judicial ones — about VAT, excise, transaction tax, customs duties or their recovery, under its own law, and reports the date and manner of service or the reasons it could not.

Why it matters here

For example, at the request of a Spanish applicant authority, the requested authority of the UK, for Gibraltar, is to notify an addressee in Gibraltar of a document about these taxes or their recovery, including a judicial one, under Gibraltar's law.

The exact words

1.      At the request of the applicant authority, the requested authority shall notify the addressee of any instruments, decisions or documents falling within the scope of this Protocol, including those of a judicial nature, relating to VAT, excise duty, transaction tax, customs duties or their recovery.
Requests for notification shall include:
(a)   the applicant authority and contact details of the office responsible;
(b)   the name, address and any other data relevant to the identification of the addressee, insofar as available;
(c)   the nature and subject of the document to be notified; and
(d)   a short description of the claim concerned, including the amount if applicable.
2.    Requests shall be made in writing, including electronically.
3.    The requested authority shall notify the document in accordance with its domestic law. Once notification has been executed, the requested authority shall inform the applicant authority of the date and manner of notification.
4.    If notification cannot be executed, the requested authority shall promptly inform the applicant authority, indicating the reasons.

Official text Article PVAT.17 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.18

Request for recovery

What it says

On request, the requested authority recovers claims that are the subject of an instrument permitting enforcement on the applicant's side; the applicant keeps it informed of anything relevant that comes to light.

The exact words

1.    At the request of the applicant authority, the requested authority shall recover claims which are the subject of an instrument permitting enforcement in the territory of the Party of the applicant authority.
2.    As soon as any relevant information relating to the matter which gave rise to the request for recovery comes to the knowledge of the applicant authority, it shall inform the requested authority.

Official text Article PVAT.18 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.19

Conditions governing a request for recovery

What it says

No recovery request may be made while the claim or its enforcement instrument is contested on the applicant's side. The applicant must first try its own recovery procedures, unless it is obvious there are no assets at home or that they would yield little and it has specific information of assets on the requested side, or home procedures would be disproportionately difficult.

The exact words

1.    The applicant authority may not make a request for recovery if and for so long as the claim or the instrument permitting its enforcement are contested in the territory of the applicant authority.
2.    Before making a request for recovery, the applicant authority shall first apply appropriate recovery procedures available in its own territory, except in the following situations:
(a)   where it is obvious that there are no assets for recovery in the territory of that Party or that such procedures will not result in the payment of a substantial amount, and the applicant authority has specific information indicating that the person concerned has assets in the territory of the Party of the requested authority; or
(b)   where recourse to such procedures in the territory of the Party of the applicant authority would give rise to disproportionate difficulty.

Official text Article PVAT.19 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.20

Execution of the request for recovery

What it says

The requested authority recovers the claim "as if it were a claim of its own territory", with its own powers and procedures, keeps the applicant informed, may allow instalments under its law and charge interest and recovery costs which it keeps, and transfers what it recovers promptly, less any costs it could not recover from the debtor.

Why it matters here

Under paragraph 1, an EU country's claim is recovered in Gibraltar with the powers and procedures of Gibraltar's law, and a claim of the UK, for Gibraltar, is recovered in an EU country with that country's powers and procedures. Articles PVAT.19 and PVAT.24 set conditions and limits.

The exact words

1.    The requested authority shall recover the claim as if it were a claim of its own territory, making use of the powers and procedures provided under the laws, regulations or administrative provisions of that territory.
2.    The requested authority shall keep the applicant authority informed of the recovery steps taken and of the amounts recovered.
3.    The requested authority may grant payment facilities or instalments in accordance with its law and may charge interest or recovery costs, which it may retain.
4.    Amounts recovered shall be transferred to the applicant authority promptly after deduction of any costs or charges which the requested authority could not recover in accordance with Article PVAT.26(2).

Official text Article PVAT.20 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.21

Disputed claims and enforcement measures

What it says

Disputes about the validity or amount of the claim are decided by the applicant side's authorities; disputes about the recovery steps taken by the requested side are decided by its own bodies. If the claim is contested, recovery of the disputed part is suspended until the decision is final — but the applicant may ask for recovery to continue or for precautionary measures, and must reimburse anything unduly recovered, with costs, if the claim is later annulled or reduced. The requested authority may take precautionary measures under its own law even before being asked, to prevent non-recovery through fraud, disappearance of assets or insolvency.

Why it matters here

Under paragraph 1, a person in Gibraltar pursued for an EU country's claim would dispute the validity or amount of the claim before that country's authorities, and the recovery steps taken in Gibraltar before Gibraltar's competent bodies.

The exact words

1.    Any dispute about the validity or amount of the claim shall be decided by the authorities of the Party of the applicant authority. Disputes about recovery actions taken in the territory of the Party of the requested authority shall be decided by its own competent bodies.
2.    If the claim or enforcement instrument is contested, the requested authority shall suspend recovery for the disputed part until the decision becomes final, but the applicant authority may request that recovery measures be continued or that precautionary measures be taken to secure the debt.
3.    When recovery continues for a contested claim at the request of the applicant authority and the claim is later annulled or reduced, the applicant authority shall reimburse any amounts unduly recovered and any related costs or compensation.
4.    Where necessary to prevent non-recovery due to fraud, disappearance of assets or insolvency, the requested authority may take precautionary measures allowed under its national law, prior to receiving a request from the applicant authority under paragraph 2.

Official text Article PVAT.21 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.22

Amendment or withdrawal of the request for recovery assistance

What it says

The applicant tells the requested authority immediately of any amendment to or withdrawal of a recovery request, with reasons.

The exact words

The applicant authority shall inform the requested authority immediately of any subsequent amendment to its request for recovery or of the withdrawal of its request, indicating the reasons for amendment or withdrawal.

Official text Article PVAT.22 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.23

Request for precautionary measures

What it says

On request, the requested authority takes precautionary measures — if its law allows and its practice permits — to secure a claim that is contested, or not yet enforceable, on the applicant's side, so far as such measures would be possible in a similar case there; the applicant's own precautionary document is attached and needs no recognition, supplementing or replacement on the requested side.

The exact words

1.    At the request of the applicant authority, the requested authority shall take precautionary measures, if allowed by its national law and in accordance with its administrative practices, to ensure recovery where a claim or the instrument permitting enforcement in the territory of the applicant authority is contested at the time when the request is made, or where the claim is not yet the subject of an instrument permitting enforcement in the territory of the applicant authority, in so far as precautionary measures are possible in a similar situation under the law and administrative practices of the territory of the applicant authority.
The document drawn up for permitting precautionary measures in the territory of the applicant authority and relating to the claim for which mutual assistance is requested, if any, shall be attached to the request for precautionary measures in the territory of the requested authority. This document shall not be subject to any act of recognition, supplementing or replacement in the territory of the requested authority.
2.    The request for precautionary measures may be accompanied by other documents relating to the claim.

Official text Article PVAT.23 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.24

Limits to the requested authority's obligation

What it says

The requested authority may refuse or limit recovery assistance where recovery would cause serious economic or social hardship in its territory, where the administrative effort or cost would be clearly disproportionate to the amount, or where the claim is more than five years old, counted from its due date on the applicant's side. In exceptional cases, assistance may still be given up to 10 years after the due date, if recovery is still legally possible on the applicant's side. No assistance may be requested for claims below GBP 5 000. Refusals and limits must be explained in writing.

Why it matters here

Paragraph 1 says the requested authority "may refuse or limit assistance" on these grounds; it is not required to. Paragraph 3 bars requests for claims below GBP 5 000.

The exact words

1.    The requested authority may refuse or limit assistance where:
(a)   recovery would cause serious economic or social hardship in its territory;
(b)   the administrative effort or cost would be clearly disproportionate to the amount to be recovered; or
(c)   the claim is more than five years old, counting from its due date in the territory of the Party of the applicant authority.
2.    In exceptional cases, assistance may still be provided up to 10 years after the due date, if recovery remains legally possible in the territory of the Party of the applicant authority.
3.    No assistance shall be requested for claims below GBP 5 000.
4.    When assistance is refused or limited, the requested authority shall inform the applicant authority in writing and explain the reasons.

Official text Article PVAT.24 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.25

Questions on limitation

What it says

Time limits for establishing and recovering a claim follow the applicant side's law; a request for recovery or precautionary measures suspends the limitation period until the request has been executed.

The exact words

1.    Time limits for establishing and recovering claims shall be determined by the law of the Party of the applicant authority.
2.    Any request for recovery or precautionary measures pursuant to this Protocol shall have the effect of suspending the period of limitation until the requested authority has executed the request.

Official text Article PVAT.25 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Article PVAT.26

Costs

What it says

Each side bears its own costs of recovery assistance and does not bill the other; the requested authority may recover its costs from the debtor under its law; the applicant reimburses costs or losses caused by unfounded requests; unusually high costs may be the subject of specific arrangements.

The exact words

1.    Each Party shall bear the costs it incurs in recovery assistance and shall not seek reimbursement from the other Party.
2.    The requested authority may recover its costs directly from the debtor in accordance with its law. The applicant authority shall reimburse the requested authority for costs or losses resulting from unfounded requests.
3.   In exceptional cases involving unusually high costs, the authorities may agree specific reimbursement arrangements.

Official text Article PVAT.26 in the Official Journal, L 2026/1562 (EUR-Lex) · GOV.UK, MS No. 9 (2026), whole document

Protocol on the Traceability, Cooperation to Fight Smuggling of Tobacco and Additional Measures related to Tobacco Products

Quarterly exchange of tobacco volumes per brand and economic operator, retail price trends, and enforcement resources and seizures, 'within the first two months of the quarter following the quarter being reported' [PTOB.1] — first due 30 November 2026; cooperation against smuggling including freezing an 'alleged debtor's' assets [PTOB.2]; an EU-equivalent track-and-trace system from entry into force, with data to and from Spain 'no later than 24 hours from the receipt of the request' [PTOB.3]; the price differential in Annex 24 [PTOB.4]; picture warnings, no oral tobacco, no cross-border distance sales, and a destruction system for seized product [PTOB.5]. Read in full in the analysis, under The schedules, read; each article below has its own plain reading.

Article PTOB.1

Information sharing

What it says

Without affecting their other obligations, the EU and the UK, for Gibraltar, are to exchange information regularly on the amounts of tobacco products imported, sold or exported. It must include: the amounts of raw tobacco and tobacco products imported into, sold in or exported from Gibraltar; for raw tobacco, details of imports (variety, origin, exporter, destination, importer and weight in kilos); and for tobacco products, the different types, the volumes of each type per brand and economic operator (business), the trend in retail prices for each type (weighted average, minimum and maximum), and, for each type, the split between direct retail sales and duty-free sales to cruises or other transport. They are also to share information on efforts to prevent and combat fraud and smuggling in Gibraltar: the laws adopted, the administrative and judicial measures, the people and equipment used, the quantity and value of seizures, and work on applying the traceability rules. The information is provided every quarter, within the first two months of the following quarter.

Why it matters here

Point (c)(ii) asks for volumes "per brand and economic operator". Paragraph 2 covers efforts against fraud and smuggling "in Gibraltar"; the article does not ask for the same information about Spain. The article does not say how the information is to be collected from businesses in Gibraltar.

The exact words

1.     Without prejudice to other obligations by which they may be bound, the Union and the United Kingdom, in respect of Gibraltar, shall exchange regularly information concerning the amounts of tobacco products imported, sold or exported. This information shall include details relating to each of the following:
(a)    the amount of raw or unmanufactured tobacco and tobacco products that have been imported into, sold in or exported from Gibraltar;
(b)    for raw or unmanufactured tobacco: details of imports, specifying variety, origin, exporter, destination, importer, and weight in kilos; and
(c)    for tobacco products,
(i)    distinction between the different types of tobacco products, such as cigarettes, cigars, cigarillos, roll-your-own tobacco, pipe tobacco, waterpipe tobacco, oral tobacco, nasal tobacco, chewing tobacco and novel tobacco products, including heated tobacco products;
(ii)   the volumes of the different types of tobacco products per brand and economic operator;
(iii) the trend in retail prices for each tobacco product type, indicating the weighted average price for the amount sold, minimum price and maximum price;
(iv) as regards wholesale or retail, for each tobacco product type, distinction between direct retail sales and duty-free sales to leisure cruises or other forms of transport.
2.    Additionally, the Union and the United Kingdom, in respect of Gibraltar, shall share specific information referring to the efforts made to prevent and combat fraud and smuggling in Gibraltar, including the legislation adopted for this purpose, the administrative and judicial measures applied, the human and material resources employed to prevent and combat fraud and smuggling, and the quantity and value of the seizures made. Such information shall also extend to the efforts, in terms of combatting illicit trade and fraud, of applying the content and rules regarding traceability.
3.    The information referred to in this Article shall be provided quarterly and will be exchanged within the first two months of the quarter following the quarter being reported.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article PTOB.2

Cooperation and enforcement

What it says

The competent authorities cooperate to identify persons domiciled on either side who may be found responsible, directly or indirectly, in proceedings about smuggling of products from or to Gibraltar, and in the investigations. Reciprocally, each serves the other's documents, supplies tax-relevant information on an individual's assets for collecting debts owed to the authorities, collects such debts on an enforceable instrument, and takes measures to secure collection — withholding payments due to the alleged debtor, freezing assets, barring disposal or use of assets or rights with money value, or any other lawful measure. If evidence emerges of tobacco being smuggled into Gibraltar or its surroundings from any part of Spain in significant quantities, both sides must take effective action. Administrative arrangements set out the practical modalities.

Why it matters here

Paragraph 3 uses the words "alleged debtor", while paragraph 2(d) says the measures are based on "an instrument that enables enforcement". The text does not explain the difference. Paragraph 4 applies to evidence of tobacco products being smuggled "into Gibraltar or the surrounding area from any part of Spain in significant quantities", and places the duty to act on the competent authorities on both sides.

The exact words

1.    The competent authorities within the Union and of the United Kingdom, in respect of Gibraltar, shall cooperate in identifying persons domiciled in their respective territories that, in proceedings undertaken in relation to smuggling of products originating in Gibraltar or destined for Gibraltar, may be found directly or indirectly responsible for such acts. The competent authorities shall also cooperate in investigations to determine the facts and attribution of responsibility.
2.    The cooperation referred to in paragraph 1 shall be reciprocal and shall include:
(a)   assistance in serving the documents indicated by the requesting authorities, issued by the requesting authorities, to all the addressees thereof;
(b)   provision, at the request of the requesting authorities, of all individual information concerning assets that is relevant to taxation, for the purpose of collecting debts owed to the authorities;
(c)   collection, at the request of the requesting authorities, of debts owed to the authorities, as documented in an instrument that enables enforcement and authorises collection actions;
(d)   at the request of the authorities, based on the instrument referred to in point
(c), adoption of appropriate measures to ensure collection of the debts owed to the authorities.
3.    The appropriate measures set out in point (d) of paragraph 2, may include any of the following:
(a)   withholding any payments that the requested authority is due to make to the alleged debtor;
(b)   measures providing for the freezing of assets of an alleged debtor;
(c)   mechanisms or other measures prohibiting disposal, encumbrance or use of assets or exercise of rights having a monetary value;
(d)   any other measure provided for by law.
4.    Notwithstanding the implementation of the measures set out in this Protocol, should evidence emerge that tobacco products are being smuggled into Gibraltar or the surrounding area from any part of Spain in significant quantities, the competent authorities within the Union and of the United Kingdom, in respect of Gibraltar, shall take effective action to prevent such illicit activity.
5.    Administrative arrangements between the competent authorities within the Union and of the United Kingdom, in respect of Gibraltar, shall set out the practical modalities for the application of this Protocol.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article PTOB.3

Tobacco traceability

What it says

The UK, for Gibraltar, must apply a tobacco traceability system (a system for tracking tobacco products) equivalent to the EU's. It covers cigarettes and roll-your-own tobacco from the date the treaty enters into force, and all other tobacco products within 24 months of that date. Under Article 336(4) of the treaty, while the treaty is applied provisionally, references to its entry into force are read as the date from which it is provisionally applied. A "manufacturer" includes anyone who has a tobacco product designed or made and markets it under their own name or trademark. On request, the EU's competent authorities for the Spanish market and those of the UK, for Gibraltar, give each other information from their systems in near-real time and within 24 hours of the request; in exceptional circumstances this period can be extended with the agreement of both Parties.

Why it matters here

Paragraph 2 is limited to the EU's competent authorities "in respect of the Spanish market" and those of the UK, for Gibraltar. The protocol does not describe the EU system that Gibraltar's system must be equivalent to.

The exact words

1.    The United Kingdom, in respect of Gibraltar, shall apply a tobacco traceability system which is equivalent to the Union system and covers:
(a)   cigarettes and roll-your-own tobacco from the date of entry into force of this Agreement,
(b)   all other tobacco products within a period of 24 months from the date of entry into force of this Agreement.
For the purposes of the tobacco traceability system, "manufacturer" means any natural or legal person that manufactures a tobacco product or has a tobacco product designed or manufactured, and markets that product under their name or trademark.
2.    The competent authorities within the Union, in respect of the Spanish market, and of the United Kingdom, in respect of Gibraltar, shall provide each other, upon request, with any information collected by their respective systems. This information shall be provided in near-real time, and in any case no later than 24 hours from the receipt of the request. In exceptional circumstances, this period can be extended with the agreement of both Parties.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article PTOB.4

Price differential

What it says

Article PTOB.4 says only that the price differential is laid down in Annex 24 of the treaty. Under Article 248(1) and (4), until the decision referred to in Article 247(1) enters into force, the transaction tax and excise duty in Gibraltar are levied under Annex 24.

The exact words

The price differential is laid down in Annex 24.

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

Article PTOB.5

Additional measures

What it says

The UK, for Gibraltar, must set requirements for picture warnings on tobacco products equivalent to those in the EU market; prohibit placing tobacco for oral use on the market; and prohibit cross-border distance sales of tobacco products to consumers. By the date the treaty enters into force, its competent authorities must have a system for destroying tobacco products confiscated in operations against illicit trade and smuggling, and tobacco products that do not meet Article 258(a) of the treaty. Administrative arrangements between the UK, for Gibraltar, and Spain may set out how they cooperate on this.

Why it matters here

Paragraph 3 requires a ban on "cross-border distance sales of tobacco products to consumers". The text does not say whether this covers sales into Gibraltar, out of Gibraltar, or both.

The exact words

1.    The United Kingdom, in respect of Gibraltar, shall establish the requirements with respect to picture warnings to be used on tobacco products that are equivalent to those applicable in the Union market.
2.    The United Kingdom, in respect of Gibraltar, shall prohibit the placing on the market of tobacco for oral use.
3.    The United Kingdom, in respect of Gibraltar, shall prohibit cross-border distance sales of tobacco products to consumers.
4.    By the date of entry into force of this Agreement, the competent authorities of the United Kingdom, in respect of Gibraltar, shall have in place a system that ensures the destruction of tobacco products confiscated in operations against illicit trade and smuggling of tobacco products and of tobacco products that do not comply with the requirements of point (a) of Article 258 of this Agreement. Administrative arrangements between the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain may set out the practical modalities for cooperation under this paragraph. 978-1-5286-6735-7

Official text the Official Journal, L 2026/1562 (EUR-Lex), whole document · GOV.UK, MS No. 9 (2026), whole document

D · The 2019 tax agreement

The other agreement, in full, side by side.

Nine Articles, the exact words beside a plain reading. The instrument the treaty ranks above its own economic core.

The International Agreement on Taxation and the Protection of Financial Interests between the United Kingdom and Spain regarding Gibraltar, signed in London and Madrid on 4 March 2019, in force 4 March 2021, published by the United Kingdom as Spain No. 1 (2019), CP 72. Nine Articles. No expiry; either party may terminate on six months' notice before any year-end [Article 7]. The treaty ranks it above its own economic core where they conflict [Article 289(1)]. Left, the exact words; right, the plain reading and why it matters here. Every quotation in the reading is checked against the text beside it.

2019 agreement

Preamble

The exact words

INTERNATIONAL AGREEMENT ON TAXATION AND THE
PROTECTION OF FINANCIAL INTERESTS BETWEEN THE UNITED
KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND THE
KINGDOM OF SPAIN REGARDING GIBRALTAR
CONSIDERING that, for the purposes of this Agreement, the United Kingdom acts as the State responsible for Gibraltar’s external relations,
NOTING that the present Agreement, or any activity or measure taken in application or as a result thereof, do not imply any modification of the respective legal positions of the Kingdom of Spain or of the United Kingdom with regard to sovereignty and jurisdiction in relation to Gibraltar,
The parties, determined to improve co-operation in the field of taxation, and the protection of financial interests have agreed on the following:

What it says

The United Kingdom acts, for this agreement, as the State responsible for Gibraltar's external relations. The preamble notes that the agreement, and anything done under it, does not change the legal positions of Spain or the United Kingdom on sovereignty and jurisdiction over Gibraltar. The parties say they are "determined to improve co-operation in the field of taxation, and the protection of financial interests".

Why it matters here

The agreement is between the United Kingdom and Spain. Article 3 places duties on "the Gibraltarian tax authorities". Article 2 of the 2026 treaty has a sovereignty clause in longer terms: the treaty and anything done under it "shall be without prejudice to, and shall not otherwise affect, the respective legal positions" of the United Kingdom and Spain on sovereignty and jurisdiction.

Article 1

Protection of Financial Interests and Tax Good Governance

The exact words

(1) All the legislation and standards of the European Union as regards transparency, administrative cooperation, harmful tax practices and anti-money laundering shall continue to be applied in Gibraltar until the date on which EU law ceases to apply in Gibraltar.
(2) From the date on which EU law ceases to apply in Gibraltar, legislation equivalent to EU legislation which exists on that date shall be maintained in Gibraltar.

What it says

Article 1(1): all EU legislation and standards on transparency, administrative cooperation, harmful tax practices and anti-money laundering were to continue to be applied in Gibraltar until the date on which EU law ceased to apply in Gibraltar. Article 1(2): from that date, legislation equivalent to the EU legislation that existed on that date is to be maintained in Gibraltar.

Why it matters here

Paragraph (2) refers to EU legislation "which exists on that date"; it does not require Gibraltar to follow later changes to EU law. By contrast, Article 3(2) refers to EU rules on mutual administrative assistance "in force at any given time". The agreement does not state the date on which EU law ceased to apply in Gibraltar.

Article 2

Tax Residency of Natural and Legal Persons, Entities and Other Legal Structures or Arrangements

The exact words

Natural Persons
(1)    For the purposes of this Agreement, the Parties agree that:
(a)    Natural persons shall be tax resident in Spain or in Gibraltar in accordance with their domestic law, including rules regarding the issuance of tax certificates confirming residency and subject to the following rules only in cases of tax residency conflicts;
(b)    Where by reason of the provisions in paragraph (1)(a) natural persons are resident of both Parties then their status shall be determined as follows:
(i)    Natural persons shall be tax resident only in Spain when any of the following circumstances exist:
A. They spend over 183 overnight stays of the calendar year in Spain. In determining the count of overnight stays, sporadic absences in neither Spain nor Gibraltar shall be added to the time where these individuals spend the majority of their overnight stays;
B. In the event that, pursuant to the Spanish tax legislation, their spouse (from whom they are not legally separated) or the natural person with whom a similar relationship has been established, and/or any dependent ascendants or descendants, resides or reside habitually in Spain;
C.    The only permanent home at their disposal is in Spain; or
D. Two thirds of their net assets, determined pursuant to Spanish Tax legislation, whether held directly or indirectly, are located in Spain;
(ii)   When the provisions of paragraph (1)(b)(i) are not conclusive, natural persons shall be considered tax residents only in Spain, unless they are able to provide reliable evidence that they have a permanent home for their exclusive use in Gibraltar and remain in Gibraltar over 183 days;
(iii) The Joint Coordination Committee provided for in Article 5 of this Agreement shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this paragraph (1)(b), where all the authorities forming the committee so decide;
(c)   The following special rules for determining residency shall be applied in all cases without prejudice to the criteria set forth in the preceding paragraphs:
(i)    Spanish nationals who move their residency to Gibraltar after the date on which this Agreement is signed shall in all cases only be considered tax residents of Spain;
(ii)   Non-Spanish nationals who provide proof of their new residency in Gibraltar shall not lose tax residency in Spain. This rule shall apply in the tax period in which the change of residency is made and during the four subsequent tax years. This paragraph shall not apply to non-Spanish nationals that spend less than one complete tax year in Spain or registered Gibraltarians that spend less than 4 years in Spain;
(d)   For the purposes of paragraph (1)(c)(ii) above, registered Gibraltarians means any natural person as defined by section 4 of the Gibraltarian Status Act, generally British citizens that have resided in Gibraltar for over ten years;
(e)   Gibraltar's special tax residency schemes for High Net Worth Individuals (HNWI), Category 2 Individuals (Cat 2), High Executive Possessing Specialist Skills (HEPSS) or any other equivalent scheme that may be created in the future, shall not of itself, constitute proof of tax residency in Gibraltar for the purposes of this Agreement.
Legal Persons, Entities and Other Legal Structures or Arrangements
(2)   The following rules for determining tax residency apply:
(a)   Legal persons, entities and other legal structures or arrangements, established and managed in Gibraltar, or governed by its legislation, shall be considered to have residency only in Spain when any of the following circumstances exist:
(i)    The majority of the assets, whether directly or indirectly owned, are located in Spain or consist of rights that may or must be exercised in Spain;
(ii)   The majority of the income accrued in a calendar year derives from sources in Spain, pursuant to article 13 of the codifying legislation of the Non-resident Income Tax Act of the Spanish tax legislation as may be amended from time to time;
(iii) The majority of the natural persons in charge of effective management are tax resident in Spain;
(iv) The majority of the interests in the capital or equity, voting or profit-sharing rights are under the direct or indirect control of either natural persons who are tax residents in Spain or legal persons, entities and other legal structures or arrangements linked to tax residents in Spain;
(b)   Paragraphs (iii) and (iv) of paragraph (2)(a) above shall not apply to any legal person, entity and other legal structure or arrangement that is incorporated in Gibraltar before 16 November 2018, and that at 31 December 2018 when conditions in paragraph (2)(a)(iii) or (2)(a)(iv) are met, satisfies all of the following:
(i)    has a fixed place of business through which the business is wholly or partly carried on in Gibraltar with an adequate number of
employees, with the necessary qualifications and an adequate amount of operating expenditure with regards the core income generating activities;
(ii)   is effectively subject to and pays Corporation Tax in Gibraltar on its profits at the prevailing rate in accordance with Gibraltarian tax legislation (presently 10% or 20%);
(iii) has for the period between the date of its incorporation and the 31 December 2018, operated in or from Gibraltar and has done so without interruption or a change in its trade since 1st January 2011;
(iv) has more than 75% of its income in respect of the financial year immediately preceding the 31 December 2018, accruing in and deriving from sources in Gibraltar in accordance with Gibraltarian tax legislation as may be amended from time to time; and
(v)    has less than the following incomes in respect of the financial year immediately preceding the 31 December 2018 from sources in Spain in accordance with Article 13 of the codifying legislation of the Non-resident Income Tax Act of the Spanish tax legislation as may be amended from time to time:
A.    5% for a legal person, entity and other legal structure or arrangement whose annual turnover exceeds 6 million euros;
B.    10% for a legal person, entity and other legal structure or arrangement whose annual turnover exceeds 3 million euros but does not exceed 6 million euros;
C.    15% for a legal person, entity and other legal structure or arrangement whose annual turnover does not exceed 3 million euros;
(c)   When considering annual turnover in paragraph (2)(b)(v), turnover shall be taken to include that of the legal person, entity, other legal structure, or arrangement, together with the turnover of any related party incorporated in Gibraltar, where related party is defined in accordance with International Accounting Standard (IAS) 24 on Related Party Disclosures;
(d)   In applying paragraph (2)(b), the Gibraltarian tax authorities, designated pursuant to Article 4 of this Agreement, shall provide the Spanish tax authorities with the list of the legal persons, entities and other legal structures or arrangements which meet the conditions of paragraphs (2)(a)(iii) or (2)(a)(iv) and also meet conditions in paragraphs (2)(b)(i) to (2)(b)(v) above at 31 December 2018. This list shall include details on
the legal and beneficial ownership and the natural persons in charge of effective management of those legal persons, entities and other legal structures or arrangements and shall be provided by the Gibraltarian tax authorities by 31 March 2020;
(e)   Spanish legal persons, entities, other legal structures or arrangements whose residency is moved to Gibraltar after the date of entry into force of this Agreement shall in all cases maintain tax residency only in Spain.
Elimination of Double Taxation
(3) The competent authorities shall eliminate, where relevant, double taxation pursuant to the provisions of their domestic law.

What it says

People. Each side decides tax residency (where a person is treated as living for tax purposes) under its own law, including its rules on tax residence certificates. The rules below apply only where both sides treat the same person as resident. The person is then tax-resident only in Spain if any one of these applies: (A) more than 183 overnight stays in Spain in the calendar year (sporadic absences spent in neither place are added to the place where most nights are spent); (B) under Spanish tax law, their spouse (not legally separated) or a person in a similar relationship, and/or any dependent ascendants or descendants (for example parents or children), habitually live in Spain; (C) the only permanent home available to them is in Spain; or (D) two thirds of their net assets, held directly or indirectly and measured under Spanish tax law, are in Spain. If these are not conclusive, the person is treated as tax-resident only in Spain unless they give reliable evidence of a permanent home for their exclusive use in Gibraltar and stay in Gibraltar more than 183 days. Two special rules apply in all cases, without prejudice to those criteria: a Spanish national who moves their residence to Gibraltar after the agreement was signed (4 March 2019) is treated as tax-resident only in Spain; a non-Spanish national who proves new residence in Gibraltar does not lose Spanish tax residency in the tax period of the move and the four following tax years, unless they spent less than one complete tax year in Spain, or are registered Gibraltarians (section 4 of the Gibraltarian Status Act) who spent less than four years in Spain. Gibraltar's special schemes for High Net Worth Individuals, Category 2 Individuals and High Executive Possessing Specialist Skills, or any equivalent future scheme, do not of themselves prove tax residency in Gibraltar. Companies and other structures. A legal person, entity, structure or arrangement established and managed in Gibraltar, or governed by Gibraltar law, is treated as resident only in Spain if any one of these applies: most of its assets, owned directly or indirectly, are in Spain or are rights that may or must be exercised there; most of its income in a calendar year comes from Spanish sources (as defined in article 13 of Spain's Non-resident Income Tax law); most of the people in charge of its effective management are tax-resident in Spain; or most of its capital, voting or profit rights are directly or indirectly controlled by Spanish tax residents or structures linked to them. The last two tests do not apply to one incorporated in Gibraltar before 16 November 2018 that, at 31 December 2018, met all five conditions in paragraph (2)(b): a fixed place of business in Gibraltar with adequate staff and spending; paying Gibraltar corporation tax; operating in or from Gibraltar without interruption or change of trade since 1 January 2011; more than 75% of income from Gibraltar sources; and less than 5%, 10% or 15% of income from Spanish sources, depending on turnover. Gibraltar's tax authorities had to send Spain's the list of those meeting the conditions, with legal and beneficial owners and managers, by 31 March 2020. A Spanish legal person or structure that moves its residence to Gibraltar after the agreement entered into force stays tax-resident only in Spain in all cases. The competent authorities eliminate double taxation, where relevant, under their own laws.

What it pulls in

Article 5 provides for the Joint Coordination Committee, which is to try to resolve doubts about this Article by mutual agreement, in specific cases where all its authorities so decide. In the 2026 treaty, Article 45(4)(b) and (6) say a Gibraltar residence permit requires "a genuine connection with Gibraltar", which cannot be met on the basis of predetermined investments or payments; and Article 289(1), with the footnote to Article 289(4)(c), says that a tax convention, including this agreement, prevails over Titles I and II of Part Three of the treaty to the extent of any inconsistency.

Why it matters here

Each rule in paragraph (1)(b)(i) and (1)(c) leads to residence only in Spain. Paragraph (1)(b)(ii) says a person is resident only in Spain unless they give the evidence it describes; it does not say expressly where they are resident if they do. For companies, the exception in paragraph (2)(b) covers only those incorporated before 16 November 2018 that met its conditions at 31 December 2018.

Article 3

Administrative Cooperation in Tax Matters

The exact words

(1) The Parties shall apply an enhanced administrative cooperation with each other with a view to exchanging information that is foreseeably relevant to the administration, enforcement and collection concerning taxes of all kind and description imposed on behalf of the Parties, their territorial or administrative subdivisions, including local entities.
(2) From the date on which EU law ceases to apply in Gibraltar, the Parties shall apply with regard to each other measures that have equivalent effect to the principles and all of the modalities of Union legislation regarding mutual administrative assistance in force at any given time in the European Union. In particular the information and mechanisms provided by the Council Directive 2011/16 EU of 15 February 2011 on Administrative Cooperation in the field of taxation and repealing Directive 77/799 EC and its subsequent amendments (Directive 2014/107/EU of 9 December 2014, Directive 2015/2376/EU of 8 December 2015, Directive 2016/881/EU of 25 May 2016 and Directive 2018/822/EU of 25 May 2018), Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures. Furthermore, the mechanisms set forth in the broadest terms in the OECD and Council of Europe's Multilateral Convention on Mutual Administrative Assistance in Tax Matters shall be applied, as too shall any OECD and G20 standards introduced in this sphere in the future.
(3) The liaison bodies designated pursuant to Article 4 shall provide mutual administrative assistance to each other in tax matters under this Agreement, whether the person affected is a resident or a non-resident of either Party. The following forms of co-operation shall be available in all cases:
(a)   The exchange of information, whether automatic, spontaneous or upon request, including simultaneous tax examinations or joint controls and participation in tax examinations abroad;
(b)   Assistance with collection, including measures of conservancy, in accordance with their respective domestic laws; and
(c)   The serving or transfer of documents.
(4) The liaison bodies further agree to automatically exchange information on the categories of information specified in paragraphs (5)(a) to (5)(b) and (10)(a) to (10)(b).
(5) The Gibraltarian tax authorities, designated pursuant to Article 4 of this Agreement, shall provide the Spanish tax authorities similarly designated, with the following:
(a)   Annual information on workers registered in Gibraltar as residents in Spain, fully identifying every aspect of the underlying employment relationship or any trade, business, profession or vocation carried on or exercised by these workers, including details of duration, economic terms and employer;
(b)   Six-monthly information on vessels, aircraft and motor vehicles registered in Gibraltar relating to tax residents in Spain;
(c)   The direct and free access to the records of the Registrar of Companies in Gibraltar, provided for in the Directive on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, which amended Directives 2009/138/EC and 2013/36/EU, as well as to the Gibraltar Land Registry;
(d)   Direct access to beneficial ownership information as is public or, on request to the Commissioner of Income Tax in Gibraltar on companies, any body corporate, partnerships and foundations;
(e)   Direct access to information as is public or otherwise available to the Commissioner of Income Tax in Gibraltar on the settlors, trustees, beneficiaries, assets of all types of trusts, as well as to other legal structures or arrangements established or managed in Gibraltar, or governed by its legislation, when the settlors, trustees, protectors, beneficiaries, are tax resident in Spain or the assets held by all types of trusts are located in Spain.
(6) For the purposes of paragraph (5)(a) above, information is to be exchanged within four months after the end of the calendar year in which the taxable period ends.
(7) The first exchange of information in respect of paragraph (5)(a) above, shall be in respect of taxable periods commencing on or after 1 January 2014 until the date of entry into force of this Agreement and shall be exchanged within four months of the date of entry into force of this Agreement.
(8) For the purposes of paragraph (5)(b) above, information is to be exchanged every six months, on 31 March and 30 September commencing on or after the date of the first exchange under this Agreement. The information exchanged on 31 March shall relate to the period 1 July to 31 December of the previous calendar year, and the information exchanged on 30 September shall relate to the period 1 January to 30 June of that same calendar year. The exchanges made shall ensure continuity of information provided such that no period is omitted between the first exchange of information after the date of entry into force of this Agreement and subsequent ongoing exchanges. These information exchanges shall only include details of new registrations of vessels, aircraft and motor vehicles.
(9) The first exchange of information in respect of paragraph (5)(b) above shall be in respect of taxable periods as they correspond to calendar years commencing on or after 1 January 2014 until the date of entry into force of this Agreement and shall be exchanged within four months of the date of entry into force of this Agreement. This information shall include the ownership, licence plate number, value and acquisition date regarding vessels, aircraft and motor vehicles registered in Gibraltar.
(10) The Spanish tax authorities, designated pursuant to Article 4 of this Agreement, shall provide the Gibraltarian tax authorities, similarly designated, with the following:
(a)   Annual information on workers registered in Spain as resident in Gibraltar, fully identifying economic aspect of the underlying employment relationship or any trade, business, profession or vocation carried on or exercised by these workers, including details of duration, economic terms, annual and exempt income and employer;
(b)   Six-monthly information on vessels, aircraft and motor vehicles newly registered in Spain relating to tax residents in Gibraltar.
(11) For the purposes of paragraph (10)(a) above, information is to be exchanged within four months after the end of the calendar year to which the information relates.
(12) The first exchange of information in respect of paragraph (10)(a) above, shall be in respect of taxable periods commencing on or after 1 January 2014 until the date of entry into force of this Agreement and shall be exchanged within four months of the date of entry into force of this Agreement.
(13) For the purposes of paragraph (10)(b) above, information is to be exchanged every six months, on 31 March and 30 September. The information exchanged on 31 March shall relate to the period 1 July to 31 December of the previous calendar year, and the information exchanged on 30 September shall relate to the period 1
January to 30 June of the same calendar year. The exchanges made shall ensure continuity of information provided such that no period is omitted between the first exchange of information after the date of entry into force of this Agreement and subsequent ongoing exchanges. These information exchanges shall only include details of new registrations of vessels, aircraft and motor vehicles.
(14) The first exchange of information in respect of paragraph (10)(b) above shall be in respect of taxable periods as they correspond to calendar years commencing on or after 1 January 2014 until the date of entry into force of this Agreement and shall be exchanged within four months of the date of entry into force of this Agreement. This information shall include the ownership, license plate number, value and acquisition date regarding vessels, aircraft and motor vehicles registered in Gibraltar.
(15) For the purposes of Article 3 of this Agreement:
(a)   ‘Person’ means:
(i)    A natural person; and
(ii)   A legal person, entity and other legal structure or arrangement such as a corporation, partnership, trust or foundation;
(b)   ‘Workers’ means:
(i)    In the case of the information to be exchanged by Gibraltar, natural persons that are employed and/or carry on a trade, business, profession, or vocation in Gibraltar and reside in Spain in municipalities situated within a radius of 80 km from Gibraltar;
(ii)   In the case of information to be exchanged by Spain, natural persons resident in Gibraltar that are employed and/or carry on a trade, business, profession, or vocation in Spain in municipalities situated within a radius of 80 km from Gibraltar.

What it says

The Parties are to apply "enhanced administrative cooperation" to exchange information "foreseeably relevant" to the administration, enforcement and collection of taxes of every kind imposed by them or their territorial or administrative subdivisions, including local bodies. From the date EU law ceased to apply in Gibraltar, they apply to each other measures with equivalent effect to the principles and all the methods of EU rules on mutual administrative assistance "in force at any given time", in particular the Directive on Administrative Cooperation (2011/16/EU and its amendments) and the Recovery Directive (2010/24/EU), together with the OECD and Council of Europe Convention on Mutual Administrative Assistance in Tax Matters and any future OECD and G20 standards. The liaison bodies help each other whether or not the person is resident: exchange of information (automatic, spontaneous or on request, including simultaneous or joint tax examinations); help with collection, including measures to secure the debt, under each side's own law; and serving documents. Automatic exchanges (paragraph (4)): Gibraltar gives Spain, each year, information on workers registered in Gibraltar as living in Spain, identifying every aspect of the job or business, including duration, economic terms and employer; and, every six months (31 March and 30 September), new registrations of vessels, aircraft and motor vehicles in Gibraltar relating to Spanish tax residents. Spain gives Gibraltar, each year, information on workers registered in Spain as living in Gibraltar, including duration, economic terms, annual and exempt income and employer; and, every six months, vehicles, vessels and aircraft newly registered in Spain relating to Gibraltar tax residents. Access (paragraph (5)(c) to (e)): Gibraltar also gives Spain direct and free access to the Companies Register and the Land Registry; direct access to beneficial-ownership information on companies, other bodies corporate, partnerships and foundations that is public, or on request to the Commissioner of Income Tax; and direct access to information that is public or available to the Commissioner on the settlors, trustees, beneficiaries and assets of trusts, and on other structures established or managed in Gibraltar or governed by its law, where the settlors, trustees, protectors or beneficiaries are tax-resident in Spain or the trust assets are in Spain. The first automatic exchanges covered taxable periods from 1 January 2014 up to entry into force and were due within four months of entry into force. For Gibraltar's lists, "workers" are people working in Gibraltar who live in Spanish municipalities within 80 km of Gibraltar; for Spain's lists, people living in Gibraltar who work in Spanish municipalities within 80 km of Gibraltar.

What it pulls in

Article 4 provides for the liaison bodies. Article 6 applies Articles 21 and 22 of the OECD and Council of Europe Convention to information exchanged. Article 8(2) sets the periods covered: from 1 January 2014 for the automatic exchanges, and from 1 January 2011 for other exchanges.

Why it matters here

The lists in paragraphs (5) and (10) are not the same. Gibraltar also gives Spain access to the Companies Register, the Land Registry, beneficial-ownership information and trust information (paragraph (5)(c) to (e)); paragraph (10) gives Gibraltar no matching access. Paragraph (3)(b) provides help with collection for both sides.

Article 4

Liaison Bodies

The exact words

The Parties shall respectively designate the liaison bodies with competence to directly undertake the cooperation actions set forth in this Agreement. Each Party shall inform each other of the liaison bodies designated, within one month of the entry into force of this Agreement.

What it says

Each side names the bodies with authority to carry out the cooperation directly, and tells the other within a month of the agreement taking effect.

Why it matters here

Article 4 says the liaison bodies have competence "to directly undertake the cooperation actions" in the agreement. The agreement does not route that cooperation through any United Kingdom department.

Article 5

Joint Coordination Committee

The exact words

(1) The Parties shall create a Joint Coordination Committee formed by the Authorities designated by the Parties, which shall supervise and coordinate the cooperation activities set out in this Agreement.
(2) Additionally, the aforementioned Joint Coordination Committee shall endeavour to resolve by mutual agreement, any difficulties or doubts arising as to the interpretation or application of this Agreement, in particular regarding Article 2, in those specific cases where all the authorities forming the Joint Coordination Committee so decide.

What it says

The Parties are to set up a Joint Coordination Committee of the authorities they designate. It supervises and coordinates the cooperation, and is to try to resolve by mutual agreement difficulties or doubts about the interpretation or application of the agreement, in particular Article 2, in specific cases where all its authorities so decide.

Why it matters here

Article 5 does not say how often the Committee meets, whether its conclusions are published, or how it decides once a case is taken up. It acts on a specific case where "all the authorities forming the Joint Coordination Committee so decide".

Article 6

Information Exchange, Confidentiality and Data Safeguards

The exact words

Information Exchange, Confidentiality and Data Safeguards
Information exchanged under this Agreement is subject to the rules provided in Articles 21 and 22 of the Convention on Mutual Administrative Assistance in Tax Matters of the OECD and the Council of Europe.

What it says

Information exchanged under the agreement is governed by Articles 21 and 22 of the OECD and Council of Europe Convention on Mutual Administrative Assistance in Tax Matters.

Why it matters here

The agreement does not set out the text of Articles 21 and 22 of the Convention. It contains no provision on telling a person that information about them has been sent, or on seeing or correcting it.

Article 7

Duration and Termination

The exact words

This Agreement shall remain in force until terminated by a Party. Either Party may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year. In such an event, the Agreement shall cease to have effect in respect of taxes chargeable for any tax year commencing on or after 1 January in the calendar year next following the year in which the notice is given.

What it says

The agreement stays in force until one side ends it. Either side may terminate through diplomatic channels by giving notice at least six months before the end of a calendar year; it then stops applying to tax years beginning on or after 1 January of the following year.

Why it matters here

The agreement has no amendment clause and no review date. Either Party (the United Kingdom or Spain) may terminate it; Gibraltar is not a Party. Under Article 289(1) of the 2026 treaty, a "tax convention" prevails over Titles I and II of Part Three of the treaty to the extent of any inconsistency; a footnote to Article 289(4)(c) says this "includes the International Agreement on Taxation and the Protection of Financial Interests" of 4 March 2019.

Article 8

Entry Into Force

The exact words

(1) This Agreement shall enter into force on the date of the later of the Parties’ notifications that they have completed their internal procedures, and shall have effect for the provisions of paragraphs (1) and (2) of Article 2 for:
(a)    taxable periods commencing on or after the date of entry into force of this Agreement; or
(b)   in cases where there are no such taxable periods, all charges arising on or after the date of entry into force of this Agreement.
(2) The provisions of Article 3 shall have effect after the date of entry into force of this Agreement as follows:
(a)   for taxable periods commencing on or after 1 January 2014 in respect of the automatic exchange of information under paragraphs (5)(a) to (5)(b) and (10)(a) to (10)(b) of that Article; and
(b)in respect of any other exchange of information not addressed in paragraph (2)(a) above, for taxable periods commencing on or after 1 January 2011 or where there is no taxable periods, for all charges to tax arising on or after 1 January 2011.
(3) The remainder of the provisions of this Agreement shall have effect from the date of entry into force.

What it says

The agreement entered into force on the date of the later of the two Parties' notifications that their internal procedures were complete; the text does not give that date. The residency rules in Article 2(1) and (2) apply to taxable periods starting on or after entry into force (or, where there are no taxable periods, to charges arising on or after it). The automatic exchanges under Article 3 cover taxable periods from 1 January 2014; other exchanges cover taxable periods (or charges) from 1 January 2011. The rest of the agreement has effect from entry into force.

Why it matters here

Under Article 3(7) and (9), Gibraltar's first automatic exchanges covered taxable periods from 1 January 2014 up to entry into force and were due within four months of entry into force; Article 3(12) and (14) set the same for Spain's.

Article 9

Territorial Extent

The exact words

With respect to the United Kingdom, this Agreement applies only to the territory of Gibraltar.
DONE in duplicate in London on 4 March 2019 and Madrid on 4 March 2019 in the English and Spanish languages, both texts being equally authoritative.
For the United Kingdom of                For the Kingdom of Spain: Great Britain and Northern Ireland:
DAVID LIDINGTON                          JOSEP BORELL FONTELLES

What it says

For the United Kingdom, the agreement applies only to the territory of Gibraltar.

Why it matters here

The agreement was done in London and Madrid on 4 March 2019, in English and Spanish, "both texts being equally authoritative". The held text gives the signatories as "DAVID LIDINGTON" for the United Kingdom and "JOSEP BORELL FONTELLES" (so spelt in the held text) for Spain.

E · Where the two instruments meet

Convergence — kept separate on purpose.

Readings, labelled as readings: what the treaty and the tax agreement do together that neither does alone, and where the schedules add to it.

This section sets out where the treaty signed at Brussels on 14 July 2026 and the 2019 tax agreement between the United Kingdom and Spain regarding Gibraltar (signed at London and Madrid on 4 March 2019) refer to each other, or deal with the same people, the same information or the same facts. Each point quotes the provision it rests on. Where the texts do not say how two provisions fit together, this section says so and does not choose a reading.

How the two instruments fit together

The two instruments are the treaty signed at Brussels on 14 July 2026 and the International Agreement on Taxation and the Protection of Financial Interests between the United Kingdom and Spain regarding Gibraltar, signed at London and Madrid on 4 March 2019 (here called the 2019 agreement).

What the treaty says about tax agreements

Article 289 of the treaty is headed Taxation. It sits in Title IV (Exceptions) of Part Three (Economy and Trade).

The first two sentences of Article 289(1) say:

"Nothing in Titles I and II of this Part shall affect the rights and obligations of either the Union or its Member States and the United Kingdom, in respect of Gibraltar, under any tax convention. In the event of any inconsistency between this Agreement and any such tax convention, the tax convention shall prevail to the extent of the inconsistency." [treaty, Article 289(1)]

To prevail means that where the two conflict, the rule in the tax convention is the one that applies, but only as far as they conflict.

The 2019 agreement is a "tax convention" for this purpose. Article 289(4)(c) defines a tax convention as "a convention for the avoidance of double taxation or any other international agreement or arrangement relating wholly or mainly to taxation". A footnote to that definition says: "This includes the International Agreement on Taxation and the Protection of Financial Interests between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Spain regarding Gibraltar, done at London and Madrid on 4 March 2019."

Which parts of the treaty it covers. The first sentence of Article 289(1) names "Titles I and II of this Part". In Part Three, Title I is headed Level playing field for open and fair competition and sustainable development (it includes Chapter 2, State aid control; state aid means public money or tax relief given to a business). Title II is headed Arrangements on customs, indirect taxation and trade related issues. The second sentence speaks of "any inconsistency between this Agreement and any such tax convention" and does not repeat the words "Titles I and II". The text does not say whether the second sentence is limited to Titles I and II in the same way as the first.

Who decides whether there is a conflict. The third sentence of Article 289(1) says that "the relevant competent authorities under this Agreement and that tax convention shall jointly determine whether an inconsistency exists between this Agreement and the tax convention". A footnote adds: "For greater certainty, such determination shall be without prejudice to Part Six." Part Six of the treaty is headed Dispute Settlement. "Without prejudice to" means the joint decision does not limit Part Six. Article 289 does not name the competent authorities, and it does not say what happens if they do not reach a joint decision.

Two further rules in Article 289.

•Article 289(2): "Articles 276 and 277 shall not apply to an advantage accorded by a Party pursuant to a tax convention." In the held text of the treaty, Articles 276 and 277 deal with the road transport of goods and the movement of ambulances. The text does not explain how they relate to a tax advantage.
•Article 289(3) says that, "Subject to the requirement that tax measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on trade and investment, nothing in Titles I and II of this Part shall be construed to prevent the adoption, maintenance or enforcement by a Party of any measure that" either "aims at ensuring the equitable or effective ... imposition or collection of direct taxes" or "distinguishes between taxpayers who are not in the same situation, in particular with regard to their place of residence, or with regard to the place where their capital is invested". For this Article, residence means residence for tax purposes [Article 289(4)(b)], and "direct taxes" include "all taxes on income or capital" [Article 289(4)(a)].

How each instrument can end, and the joint bodies each sets up

•The 2019 agreement. Article 7: "This Agreement shall remain in force until terminated by a Party. Either Party may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year." The parties to it are the United Kingdom and Spain. The held text has no article on how it may be amended.
•The treaty. Article 334: "Either Party may terminate this Agreement by written notification through diplomatic channels. This Agreement and any supplementing agreement shall cease to be in force on the first day of the twelfth month following the date of notification."
•Parts of the treaty tied to the administrative arrangements. Article 336(5): "Titles I to IV of Part Two, Title II of Part Three and Title III of Part Four shall cease to apply as from the day on which the administrative arrangements referred to in Articles 29, 33, 38, 55, 56, 251, 260 and 265 of this Agreement and in the Protocol on Social Security Coordination are suspended or terminated in accordance with the provisions thereof." The same paragraph says they "shall start applying anew" when the suspension is lifted or new arrangements are concluded.
•The joint body under the 2019 agreement. Article 5(1) creates "a Joint Coordination Committee formed by the Authorities designated by the Parties, which shall supervise and coordinate the cooperation activities set out in this Agreement". Under Article 5(2) it "shall endeavour to resolve by mutual agreement, any difficulties or doubts arising as to the interpretation or application of this Agreement, in particular regarding Article 2, in those specific cases where all the authorities forming the Joint Coordination Committee so decide." Article 5 does not say how often the Committee meets or whether it publishes anything.
•The joint body under the treaty. Article 248(5) refers to "An independent consultative body, established by the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain pursuant to the Terms of Reference for the independent consultative body agreed on 24 June 2026". Its tasks are set out below, in the part on the independent consultative body.

What information each instrument requires to be shared

Under the 2019 agreement (Article 3). Gibraltar's tax authorities "shall provide the Spanish tax authorities" with [Article 3(5)]:

•"Annual information on workers registered in Gibraltar as residents in Spain, fully identifying every aspect of the underlying employment relationship or any trade, business, profession or vocation carried on or exercised by these workers, including details of duration, economic terms and employer" [Article 3(5)(a)]. "Workers" here means people who work in Gibraltar and live in Spain "in municipalities situated within a radius of 80 km from Gibraltar" [Article 3(15)(b)(i)].
•"Six-monthly information on vessels, aircraft and motor vehicles registered in Gibraltar relating to tax residents in Spain" [Article 3(5)(b)]. These exchanges "shall only include details of new registrations of vessels, aircraft and motor vehicles" [Article 3(8)].
•"The direct and free access to the records of the Registrar of Companies in Gibraltar ... as well as to the Gibraltar Land Registry" [Article 3(5)(c)].
•"Direct access to beneficial ownership information as is public or, on request to the Commissioner of Income Tax in Gibraltar on companies, any body corporate, partnerships and foundations" [Article 3(5)(d)]. A beneficial owner is the person who in the end owns or controls a company.
•Access to information on "the settlors, trustees, beneficiaries, assets of all types of trusts" and other legal structures, "when the settlors, trustees, protectors, beneficiaries, are tax resident in Spain or the assets held by all types of trusts are located in Spain" [Article 3(5)(e)].

Spain's tax authorities "shall provide the Gibraltarian tax authorities" with annual information on "workers registered in Spain as resident in Gibraltar" and six-monthly information on "vessels, aircraft and motor vehicles newly registered in Spain relating to tax residents in Gibraltar" [Article 3(10)].

How far back. The first exchange on workers covers "taxable periods commencing on or after 1 January 2014" [Article 3(7)]. Other exchanges have effect "for taxable periods commencing on or after 1 January 2011" [Article 8(2)(b)].

Other forms of help. Article 3(3) lists, among the forms of cooperation: "Assistance with collection, including measures of conservancy, in accordance with their respective domestic laws" (measures of conservancy are steps to secure a tax debt before it is collected).

Confidentiality. Article 6: "Information exchanged under this Agreement is subject to the rules provided in Articles 21 and 22 of the Convention on Mutual Administrative Assistance in Tax Matters of the OECD and the Council of Europe." That Convention is not one of the texts held for this section, so its rules are not set out here.

Under the treaty.

•Customs IT systems: "The competent authorities within the Union shall have real time and continuous access to any relevant IT systems used by the competent authorities of the United Kingdom, in respect of Gibraltar, for the application of this Title." [Article 251(2)]
•Ships and aircraft: the competent authorities within the EU "shall have a continued real-time online access" to information that includes "arrival and leaving notices of all ships, boats and aircraft" [Annex 22, Article 2(2)].
•Tobacco: the EU and the UK, for Gibraltar, "shall exchange regularly information concerning the amounts of tobacco products imported, sold or exported" [Protocol on the traceability, cooperation to fight smuggling of tobacco and additional measures related to tobacco products, Article PTOB.1(1)]. This includes "the volumes of the different types of tobacco products per brand and economic operator" and "the trend in retail prices for each tobacco product type, indicating the weighted average price for the amount sold, minimum price and maximum price" [PTOB.1(1)(c)]. The information "shall be provided quarterly" [PTOB.1(3)].
•Tobacco traceability (tracking each product through the supply chain): the competent authorities within the EU, for the Spanish market, and of the UK, for Gibraltar, "shall provide each other, upon request, with any information collected by their respective systems", "no later than 24 hours from the receipt of the request" unless both Parties agree to extend it in exceptional circumstances [PTOB.3(2)].
•Tax statistics: the UK, for Gibraltar, "shall compile and provide to the Specialised Committee on Economy and Trade statistics on the transaction tax and excise duty paid in Gibraltar on a quarterly basis" [Annex 24, Article 10]. The competent authorities of the UK, for Gibraltar, "shall provide statistical data on the structure and rates of excise duty applied on manufactured tobacco" [Annex 24, Appendix 2, manufactured tobacco, paragraph 8].

Each provision quoted in this part sets rules for information shared under its own instrument. None of them refers to information shared under the other instrument.

Where the same facts fall under both instruments

Three meanings of "resident"

Different provisions use residence for different purposes:

•Tax residence (2019 agreement, Article 2). Natural persons are tax resident in Spain or Gibraltar "in accordance with their domestic law" [Article 2(1)(a)]. Where a person is resident in both, they "shall be tax resident only in Spain" if any one of four tests is met: more than 183 overnight stays in Spain in the calendar year; a spouse or partner, or dependent relatives, living habitually in Spain; the only permanent home at their disposal is in Spain; or two thirds of their net assets are in Spain [Article 2(1)(b)(i)]. Where those tests do not settle it, they "shall be considered tax residents only in Spain, unless they are able to provide reliable evidence that they have a permanent home for their exclusive use in Gibraltar and remain in Gibraltar over 183 days" [Article 2(1)(b)(ii)]. Companies and other structures set up in Gibraltar are treated as resident only in Spain if any of four tests in Article 2(2)(a) is met; Article 2(2)(b) switches off two of those tests for some entities incorporated in Gibraltar before 16 November 2018 that meet all its conditions.
•The right to live in Gibraltar (treaty, Article 45). "A legal right to reside in Gibraltar shall be proven on the basis of a person holding a valid identity card or residence permit issued in Gibraltar by the competent authorities of the United Kingdom, in respect of Gibraltar" [Article 45(1)]. These may be issued "only to a person who meets the conditions for entitlement to such identity card or residence permit set out in the legislation in force on the date of entry into force of this Agreement" [Article 45(2)]. The UK, for Gibraltar, "shall inform the Cooperation Council whenever changes are proposed" to those conditions, and the Cooperation Council gives an opinion within one month; Article 45(4) also sets limits on such changes. Before a residence permit is issued or renewed, the competent authorities of the UK, for Gibraltar, "shall notify the competent authorities of the Kingdom of Spain", which may object within 28 days on the grounds listed in Article 50(3) [Article 50(2) and (3); Article 51 takes the place of Article 50 once the Visa Information System starts operating, Article 50(10)].
•Frontier workers and social security (treaty, Part Four). Part Four applies to "Union citizens legally residing in the Kingdom of Spain" and "United Kingdom nationals legally residing in Gibraltar", and to their family members where those family members meet the conditions in Article 291(1)(c) [Article 291(1)]. An EU citizen legally residing in Spain who is an employed frontier worker in Gibraltar has the same right to equal treatment as United Kingdom nationals legally residing in Gibraltar who are employed there; this includes "social and tax advantages, except rights of access to housing" [Article 292(3)(c)]. The social security protocol covers, among others, "Union citizens legally residing in the Kingdom of Spain who are or were subject to the legislation of the United Kingdom, in respect of Gibraltar, following the pursuance of an activity as a frontier worker in Gibraltar" and "United Kingdom nationals legally residing in Gibraltar who are or were subject to the legislation of the Kingdom of Spain following the pursuance of an activity as a frontier worker in the Kingdom of Spain" [Article SSC.3(1) and (2)]. Article SSC.3 does not name United Kingdom nationals legally residing in Spain.

Article 289(4)(b) gives "residence" the meaning "residence for tax purposes" for Article 289 only. Part Four (Articles 291 and 292) is outside "Titles I and II" of Part Three, which Article 289(1) names. The provisions quoted here do not refer to one another, and this section has not found a provision that says how these meanings relate when one person falls under more than one of them.

One set of facts under three sets of rules

The same company or arrangement may be looked at under three sets of rules, each with its own procedure:

•Tax residence of a company or other structure: Article 2(2) of the 2019 agreement (see above). Under Article 5(2), the Joint Coordination Committee "shall endeavour to resolve by mutual agreement" doubts about Article 2 "where all the authorities forming the Joint Coordination Committee so decide".
•State aid: Chapter 2 of Title I of Part Three of the treaty (Articles 201 to 210). Each Party shall ensure that its courts or tribunals are competent to impose remedies that include "the recovery of a State aid from its beneficiary with interest" [Article 206(1)(c)]. That point does not apply to aid granted "on the basis of an Act of the Gibraltar Parliament"; there, a court may declare the aid incompatible, and the UK, for Gibraltar, "shall have regard to such a declaration and propose amendments to the Act in question for the Gibraltar Parliament to consider or take other appropriate steps, where applicable" [Article 206(3)]. Article 207 sets out recovery.
•Indirect tax rates: if the independent consultative body establishes a distortion, "the United Kingdom, in respect of Gibraltar, shall adjust the indirect taxation rates to be applied in Gibraltar to a level deemed appropriate according to the recommendations of that independent consultative body to avoid such distortions and within the limits set out in Articles 2 and 6 of Annex 24" [Article 248(6)]. Article 249 sets out a safeguard procedure (a protective step) that the EU may use if that obligation is not met, on the conditions in Article 249(1) and (2). If no mutually acceptable solution is reached after 10 working days of consultations, "the Union may, for a period not longer than 30 days, levy the VAT and excise applicable to the specific good or category of goods identified in the notification when opening the transit procedure for any such goods in accordance with Annexes 19 and 21 when they are destined for Gibraltar" [Article 249(4)]. That period may be extended under Article 249(5) to (7). The UK, for Gibraltar, may challenge such an act through arbitration, which is treated as urgent [Article 249(8)].

State aid control and indirect taxation are in Titles I and II of Part Three, which the first sentence of Article 289(1) names. So where a rule in those Titles conflicts with the 2019 agreement, Article 289(1) says the 2019 agreement prevails to the extent of the conflict, and whether there is a conflict is decided jointly by the competent authorities, without prejudice to Part Six (see the part on what the treaty says about tax agreements, above). The texts do not say in what order these procedures run when they concern the same facts.

The independent consultative body

Under Article 248(5) the body shall:

•"advise at any time, at the request of the Parties, based on its ongoing assessment of the relevant market conditions in Gibraltar and the contiguous frontier zone whether the conditions under points (a), (b) and (c) of Article 249(1) are met"; and
•"assess and advise annually on the impact of the transaction tax rates, including reduced and super reduced rates, and excise duty rates applied in Gibraltar on the level of competition and any significant actual distortions in trade between Gibraltar and the contiguous frontier zone".

The Terms of Reference are Annex 4 to the administrative arrangement on customs between the UK, for Gibraltar, and Spain. They say:

•The role "will be awarded to a contractor pursuant to a procurement procedure conducted in accordance with European Union rules" [Annex 4, Article 3(1)]. The Executive Committee and the Evaluation panel for that procedure are each made up of two persons appointed by the UK, for Gibraltar, and two appointed by Spain [Annex 4, Article 3(2) and (3)]. The contractor "will not be established or have its executive management structures in the United Kingdom, Spain or Gibraltar" [Annex 4, Article 3].
•"The European Commission will receive all reports, recommendations, and proposed measures produced by the independent body at the same time as they are notified to the points of contact." [Annex 4, Article 4(12)]
•"The points of contact may also report relevant data and information to the independent body. Such data and information will simultaneously be shared with the other point of contact." [Annex 4, Article 5(3)]
•The UK, for Gibraltar, and Spain "will provide the necessary funding to cover the establishment and normal functioning of the independent body, as per the award contract and in equal shares" [Annex 4, Article 7].

The Terms of Reference do not refer to information received under the 2019 agreement.

Information and collection: two routes

The treaty's Protocol on administrative cooperation and combating fraud in the field of value added tax and excise duty and on mutual assistance for the recovery of claims relating to taxes and duties is between "the Member States and the United Kingdom, in respect of Gibraltar" [Article PVAT.1]. Recovery under it covers "claims relating to VAT, transaction tax, customs duties and excise duties", related penalties, and interest and costs [Article PVAT.2(b)]. It works in both directions.

•"The requested authority shall recover the claim as if it were a claim of its own territory, making use of the powers and procedures provided under the laws, regulations or administrative provisions of that territory." [PVAT.20(1)]
•"Any dispute about the validity or amount of the claim shall be decided by the authorities of the Party of the applicant authority. Disputes about recovery actions taken in the territory of the Party of the requested authority shall be decided by its own competent bodies." [PVAT.21(1)]
•"The applicant authority may not make a request for recovery if and for so long as the claim or the instrument permitting its enforcement are contested in the territory of the applicant authority." [PVAT.19(1)]
•"No assistance shall be requested for claims below GBP 5 000." [PVAT.24(3)]
•On exchange of information, the limits in PVAT.13(2) to (4) "shall in no case be interpreted as authorising the requested authority to refuse to supply information on the sole grounds that this information is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity or because it relates to ownership interests in a legal person" [PVAT.13(5)].

The 2019 agreement covers "taxes of all kind and description" [Article 3(1)] and includes "Assistance with collection" [Article 3(3)(b)]. Its Article 3(2) says that, from the date EU law ceases to apply in Gibraltar, the Parties shall apply measures with "equivalent effect" to EU legislation on mutual administrative assistance, naming Council Directive 2011/16 EU, Directive 2010/24/EU "concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures", and the OECD and Council of Europe Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Its text has no clause on bank secrecy in the words of PVAT.13(5).

The VAT protocol does not mention the 2019 agreement; the treaty names the 2019 agreement only in the footnote to Article 289(4)(c). The 2019 agreement does not mention the treaty. The texts do not say how the two routes relate when they concern the same person or the same debt.

Where the protocols and annexes meet the 2019 agreement

Residence. The 2019 agreement (Article 2), the treaty's Articles 45 and 50 to 52, and Article SSC.3 of the social security protocol each use residence in a different way. They are set out above, in the part on three meanings of resident.

Information about the same bank account. The 2019 agreement provides for information exchange and assistance with collection [Article 3(3)]. The VAT protocol provides for recovery of VAT, transaction tax, customs and excise claims of GBP 5 000 or more [PVAT.2(b), PVAT.24(3)], with disputes about the claim itself decided by the authorities of the Party that asks for recovery [PVAT.21(1)]. See the part on information and collection, above.

Different rules on use of information, depending on the route.

•Information under the 2019 agreement: "subject to the rules provided in Articles 21 and 22 of the Convention on Mutual Administrative Assistance in Tax Matters of the OECD and the Council of Europe" [2019 agreement, Article 6].
•Criminal record information received in reply to a request under Article 112: each EU country and the UK, for Gibraltar, "may use personal data received in reply to its request under Article 112 only for the purposes for which they were requested" [treaty, Article 114(1)], with the further rules in Article 114(2) to (4).
•Information on ships, boats and aircraft under Annex 22: "The competent authorities within the Union may use information as referred to in this Annex only for the purpose of exercising their rights under the Agreement." They may not disclose it outside the EU's institutions, bodies, offices and agencies unless authorised by the competent authorities of the UK, for Gibraltar, who "may not decline to authorise such disclosure except for duly justified reasons" [Annex 22, Article 4].
•General data protection in Gibraltar: Article 14 of the treaty applies "to the protection of natural persons in relation to their personal data", and its Annex 3 "shall form an integral part of this Article" [Article 14(1) and (2)].

Each of these rules applies to information within its own provision. The texts do not say which rule applies where the same information about one person reaches the same authority by more than one route.

F · The other documents

The Act, the arrangements, the declarations, and the other instruments from outside.

Official texts The Act, as consolidated (Gibraltar Laws) · The administrative arrangements, GOV.UK

The documents in this table, outside the treaty and the tax agreement, decide how both operate in Gibraltar. Where this volume holds the text, the exact words are behind a tap. Where it holds only a verified reading, that is said, and the reading is given with its source.

Document	What it is	What this volume holds
Treaty on Gibraltar and the European Union Act 2026 (Act 2026-11, consolidated 15 July 2026)	Gibraltar's own law giving the treaty effect: the central authority and court for surrender (ss. 63–64); the state aid chapter (ss. 68–77) with the competitor's route to the Supreme Court in s. 73; the transaction tax (ss. 98–100)	The exact words of those sections, below
The seven administrative arrangements (signed at Madrid, 25 June 2026; published on GOV.UK 14 July 2026)	The operating instructions: where officers stand, the port escort, customs visits, surveillance and pursuit, joint maritime patrols, real-time access to the port, yacht and taxation systems, the tobacco price categories, the consultative body's terms	Verified quotations, checked against the page images on 1 September 2026, in the analysis under Signed in Madrid; six of the seven PDFs are image scans, so the full text is not reproduced here
The six declarations (Council , Article 9; GOV.UK, 14 July 2026)	Joint declaration on paid activity under Article 41(2); joint political declaration on countering harmful tax regimes (OECD BEPS Action 5); joint declaration relative to Article 152(1); the Commission's declaration on road transport connectivity (approved, text not located); the UK declaration on a Schengen-associates mirror agreement; the UK declaration on the selectivity of a taxation measure for state aid purposes	Readings, in the analysis under The version shown and the version signed; none is in the command paper
The UK–Gibraltar Concordat (Brussels, 14 July 2026) and the Council and Commission declaration (7553/1/26 REV 1, 31 March 2026)	The two political undertakings that decide who may act under the treaty: Gibraltar's consent, the meaning of "the United Kingdom, in respect of Gibraltar", the seats in the joint bodies, and the terms on which either side would end it — Spain's prior agreement on the EU's side, a three-quarters vote of the Gibraltar Parliament or a referendum on the United Kingdom's	The exact words beside a plain reading, in section G below
	Designates the Gibraltar Regulatory Authority as the independent state aid authority (3 July 2026). It sets no form, address or procedure	Reading, from the Gazette
	The Residency Regulations of 14 July 2026, lifting the suspension and abolishing the retiree route — the domestic counterpart of treaty Article 45	Reading, from the Gazette
SI 2025/1182 and the Gibraltar Authorisation Regime (Financial Services Act 2021, s. 22 and Sch. 6; HM Treasury consultation response)	The sixth annual rollover of UK market access for Gibraltar financial firms, to 31 December 2026; and the permanent regime — access on condition of "closely aligned" regulation and supervision, reviewed regularly, revocable activity by activity	Readings, in the analysis under The market-access renewal
Orden HAC/649/2026 (BOE)	Spain's removal of Gibraltar from its list of non-cooperative jurisdictions, 28 June 2026. The treaty began to apply on 15 July 2026	Reading, in the analysis under The tax agreement and the delisting

Section 63

Central Authority

What it is

The Chief Secretary is the central authority for arrest warrants and surrender (treaty Articles 117 to 151).

The exact words

63. For the purposes of Articles 117 to 151, the Central Authority shall be the Chief Secretary.

Section 64

Judicial authority

What it is

The magistrates' court executes and, on the Attorney General's application, issues arrest warrants.

The exact words

64.(1) The magistrates’ court is the competent judicial authority for the purposes of Articles
117 to 151.

 (2) The magistrates’ court may issue an arrest warrant upon the application of the Attorney
General.

                                        PART 5
                                 LEVEL PLAYING FIELD

                                          Chapter 1
                                          Preliminary

Section 68

Substantive rules

What it is

What counts as state aid in Gibraltar law, implementing Article 201.

The exact words

68.(1) This section applies for the purposes of the implementation of Article 201 (State aid
control: substantive rules).

 (2) This Chapter applies to state aid granted to one or more economic actors that—

       (a) produce, transform or supply goods, where the aid has, or could have, an effect on
           trade or investment between the Union and Gibraltar; or

       (b) are engaged in the provision of services but only insofar as the aid has, or could
           have, an effect on trade in goods or investment between the Union and Gibraltar.

 (3) The Government shall have regard to the Union’s commitment to maintaining its State
aid control system in accordance with Articles 93, 106, 107 and 108 of the Treaty on the
Functioning of the European Union, applying it, where relevant, to any aid granted by a
Member State that has, or could have, an effect on trade in goods or investment between the
Union and Gibraltar.

 (4) In accordance with Article 19 and section 11, the Union Acts listed in Annex 18 shall
have force of law in domestic law, subject to the paragraphs of that Annex.

Section 70

Transparency

What it is

The transparency duty: each grant of state aid is published within six months of being granted (within a year of the tax declaration for tax measures) [70(2) and (3)], so the first entries fall due from mid-January 2027.

The exact words

70.(1) This section applies for the purposes of the implementation of Article 203
(transparency).

 (2) With respect to any state aid granted or maintained within its territory, the Government
shall within six months from the granting of the state aid make publicly available, on an official
website or a public database, the following information:

       (a) the legal basis and policy objective or purpose of the state aid;

       (b) the name of the recipient of the state aid where available;

       (c) the date of the grant of the state aid, the duration of the state aid and any other time
           limits attached to the state aid; and

       (d) the amount of the state aid or the amount budgeted for the state aid.

 (3) For state aid in the form of tax measures, information shall be made public within one
year from the date the tax declaration is due; and the transparency obligations for state aid in
the form of tax measures concern the same information as listed in subsection (2), except for
the information required under paragraph (d) which may be provided as a range.

 (4) The obligations under this section and Article 203 are without prejudice to the obligations
of the Government under domestic law concerning the freedom of information or access to
documents.

Section 71

Use of state aid

What it is

Use of state aid — implementing Article 204.

The exact words

71.(1) This section applies for the purposes of the implementation of Article 204 (Use of state
aid).

 (2) The Government shall have the power to do anything necessary to ensure that economic
actors use state aid only for the specific purpose for which it is granted.

Section 72

Independent authority and cooperation

What it is

The independent authority (the Gibraltar Regulatory Authority, designated by ), the standstill in 72(3)(b), and the Act-of-Parliament carve-outs in 72(8)–(9) mirroring treaty Article 205(6)–(7).

The exact words

72.(1) This section applies for the purposes of the implementation of Article 205 (Independent
authority and cooperation).

 (2) The Chief Minister shall by Implementation Regulations-

       (a) establish an authority or body for the purposes of acting as the independent
           authority or body in Gibraltar in accordance with Article 205(1); or

       (b) designate an existing authority or body for that purpose.

 (3) The Government shall have power to do anything necessary to ensure that-

       (a) any intended measure to grant or alter state aid is notified to the independent
           authority or body, and

       (b) the intended measure is not put into effect before the independent authority or body
           has authorised it.

 (4) The Government may provide for exemption of certain categories of state aid from the
obligations laid down in the subsection (3); exemptions must—

       (a) be transparent and based on objective criteria such as, but not limited to, the size
           of the beneficiaries and quantitative thresholds;

       (b) comply with the provisions of Annex 18 to the TGEU.

  (5) The independent authority or body may order recovery of any state aid granted without
its prior authorisation.

  (6) The independent authority or body shall cooperate with the European Commission on
issues of common interest within their respective functions, including the application of
Articles 201 to 204 as applicable, within the limits established by their respective legal
frameworks.

 (7) The Government or the independent authority or body may agree with the Union or the
European Commission a framework regarding cooperation in accordance with subsection (6).

 (8) Subsection (3) shall not apply to any intended measure to grant or alter state aid referred
to in Article 201 by Act of Parliament; and—

       (a) the Government shall notify any such intended measure to the independent
           authority or body;

       (b) the independent authority or body may issue an opinion on any such intended
           measure;

  2026-11 Treaty on Gibraltar and the European Union Act
       (c) the Government shall have regard to such an opinion and, where applicable,
           propose amendments to the Act in question for Parliament to consider.

 (9) Subsection (5) shall not apply to any measure to grant or alter state aid referred to in
Article 201 by Act of Parliament; and

       (a) the independent authority or body may issue an opinion on any such measure; and

       (b) the Government shall have regard to such an opinion and, where applicable,
           propose appropriate amendments to the Act in question for Parliament to consider.

Section 73

Courts

What it is

Act s.73(3): “interested party” means any natural or legal person, economic actor or association of economic actors whose interest might be affected by the granting of a state aid, in particular the beneficiary, economic actors competing with the beneficiary, and relevant trade associations. Act s.73(2)(c): the Supreme Court may impose any remedy that the Court considers effective, including the suspension, prohibition or requirement of action by the granting authority, the award of damages, and the recovery of a state aid from its beneficiary with interest.

The exact words

73.(1) This section applies for the purposes of the implementation of Article 206 (Courts and
tribunals).

 (2) The Supreme Court may-

       (a) review decisions on state aid taken by a granting authority or, where relevant, the
           independent authority or body, in accordance with its state aid control system;

       (b) review any other relevant decisions of the independent authority or body and any
           relevant failure to act;

       (c) impose any remedy that the Court considers effective, including—

            (i)     the suspension, prohibition or requirement of action by the granting
                    authority,

           (ii)     the award of damages, and

           (iii)    the recovery of a state aid from its beneficiary with interest; and

       (d) hear claims from interested parties in respect of state aid where that interested party
           has standing to bring a claim in respect of a state aid in accordance with rules of
           court.

 (3) For the purposes of this section (and Articles 206 and 207), “interested party” means any
natural or legal person, economic actor or association of economic actors whose interest might
be affected by the granting of a state aid, in particular—

       (a) the beneficiary,

       (b) economic actors competing with the beneficiary, and

       (c) relevant trade associations.

 (4) Subsection (2)(c) shall not apply to any measure to grant or alter state aid referred to in
Article 201 on the basis of an Act of Parliament; but if the Supreme Court is satisfied that such
aid is incompatible with the TGEU—

       (a) it may make a declaration of that incompatibility; and

       (b) the Government shall have regard to such a declaration and propose appropriate
           amendments to the Act in question for Parliament to consider or take other
           appropriate steps, where applicable.

 (5) An appeal—

       (a) lies to the Court of Appeal from a decision of the Supreme Court under this section;

       (b) may be brought by a party to the proceedings before the Supreme Court or by a
           person who has a sufficient interest in the matter; and

       (c) requires the permission of the Court of Appeal.

Section 74

Recovery

What it is

Recovery of unlawful aid.

The exact words

74.(1) This section applies for the purposes of the implementation of Article 207 (Recovery).

 (2) This section provides for an effective mechanism of recovery in respect of state aid
(without prejudice to the power of the independent authority or body and other remedies in
domestic law).

 (3) Without prejudice to subsection (4), provided that an interested party has challenged a
decision to grant state aid before the Supreme Court within the relevant time period provided
by rules of court, in accordance with the state aid control system, recovery may be ordered if
the Court makes a finding of a material error of law or fact, in that:

       (a) a measure constituting state aid was not treated by the granting authority as a state
           aid;

       (b) the granting authority has not complied with the relevant state aid control system
           that binds it; or

       (c) the granting authority has, by deciding to grant that state aid, acted outside the
           scope of its powers or misused those powers in accordance with this Chapter.

  2026-11 Treaty on Gibraltar and the European Union Act
 (4) The Government shall have the power to do anything necessary to suspend payment of
any new state aid to a beneficiary until the aid granted to that beneficiary, in respect of which
an order for recovery has been made, has been fully recovered, including any recovery interests
due.

 (5) In accordance with Articles 205(6) and (7) and 206(3), recovery of a state aid shall not
be required where such aid is granted or altered on the basis of an Act of Parliament.

Section 75

Consultations

What it is

Consultations between the EU and the UK, for Gibraltar, about state aid.

The exact words

75.(1) This section applies for the purposes of the implementation of Article 208
(Consultations).

 (2) The Government shall have the power to do anything necessary to initiate, or respond to,
the process for requesting explanations and information relating to state aid provided by
Article 208(1) to (3).

 (3) The Government shall have the power to do anything necessary to initiate, or cooperate
with, the process for requesting consultations within the Specialised Committee on Economy
and Trade provided by Article 208(4).

Section 76

Remedial measures

What it is

Remedial measures.

The exact words

76.(1) This section applies for the purposes of the implementation of Article 209 (Remedial
measures).

 (2) The Government shall have the power to do anything necessary to initiate, or respond to,
the process for requesting information and consultations relating to state aid provided for by
Article 209(1).

 (3) The Government may unilaterally take appropriate remedial measures in accordance with
Article 209(3) to (16), and shall participate in the process set out in those paragraphs (whether
as remediating or responding Party and including the arbitral process where relevant).

Dispute settlement

Section 77

Dispute settlement

What it is

Dispute settlement on state aid.

The exact words

77.(1) This section applies for the purposes of the implementation of Article 210 (Dispute
settlement).

 (2) Title I of Part Six of the TGEU, and Part 10 of this Act, apply to disputes concerning the
interpretation and application of Chapter 2 of Title I of Part Three of the TGEU, and this
Chapter, except for Articles 205 and 206 and sections 72 and 73, subject to the following
provisions of this section.

 (3) An arbitration tribunal shall have no jurisdiction regarding—

       (a) an individual state aid measure, including whether such a measure has complied
           with a Party’s state aid control system; and

       (b) whether the recovery remedy within the meaning of Article 207 has been correctly
           applied in any individual case.

 (4) Title I of Part Six, and Part 10, shall apply to Article 209 and section 76 in accordance
with that Article and Article 327.

                                       Chapter 3
                        Taxation and Labour and Social Standards

                                          Taxation

Taxation

Section 98

Liability to transaction tax and payment into consolidated fund

What it is

Goods produced in or imported into Gibraltar are liable to the transaction tax, collected by the Collector.

The exact words

98.(1) Goods that are-

       (a) produced in Gibraltar; or

       (b) imported into Gibraltar,

are, subject to any applicable exemptions or exclusions, liable to the payment of a transaction
tax in the circumstances set out in paragraphs 1 and 2 of Schedule 2.

 (2) The transaction tax referred to in subsection (1) must be collected by the Collector.

 (3) The Collector must ensure that any transaction tax collected under this section is paid
into the consolidated fund.

Section 99

Transaction tax rates

What it is

The rates: different rates for different goods, set in paragraph 3 of Schedule 2. Under 99(3) the Minister may by regulation amend the rates and move a good from one rate to another, within the limits in 99(4): after 24 months the standard rate may not be below the lowest standard VAT rate applied by an EU country; reduced rates only for goods EU VAT law allows; and changes to the list of goods notified to the EU before they take effect. 99(5) lifts those limits for changes made on the independent consultative body's recommendation.

The exact words

99.(1) The transaction tax may be charged at different rates and in respect of different goods.

 (2) Paragraph 3 of Schedule 2, which sets out the transaction tax rates and the goods to which
the rates apply, has effect.

 (3) Subject to subsection (4), the Minister may make regulations to-

       (a) amend the transaction tax rates; and

       (b) change a good or category of good from one rate to another.

 (4) Where the Minister amends the transaction tax rate or changes a good or category from
one rate to another-

       (a) (where the change is made at any time after the end of 24 months following the
           entry into force of the TGEU) the standard rate shall be set at not less than the
           lowest standard VAT rate applied by a Member State at that time;

       (b) the list of goods to which a reduced or super reduced rate applies shall only include
           goods to which Member States may, in line with European Union law concerning
           VAT, apply a reduced or super reduced rate; and

       (c) if the list of goods referred to in paragraph 3 of the Schedule is modified-

            (i)    such amendments must be in line with European Union law concerning
                   VAT, and

           (ii)    the regulations may not come into operation until the European Union has
                   been notified of the changes.

 (5) Subsection (4) does not apply where the Minister amends the Schedule following a
recommendation from the independent consultative body referred to in Article 248 and Article
2 of Annex 24.

Section 100

Persons liable to pay the transaction tax

What it is

Who pays: the declarant, anyone involved in an irregular entry, the producer.

The exact words

100.(1) The person who declares the goods or on whose behalf they are declared for entry into
Gibraltar shall be liable to pay the transaction tax.

 (2) In the case of irregular entry into Gibraltar, any other person involved in the irregular
entry of such the goods shall be liable to pay the transaction tax.

 (3) The person producing the goods in Gibraltar shall be liable to pay the transaction tax.

G · The two undertakings

The Concordat and the Declaration, in full, side by side.

Who may act under the treaty, and on whose agreement: the UK–Gibraltar Concordat of 14 July 2026 clause by clause, then the Council and Commission declaration of 31 March 2026 — the exact words beside a plain reading.

Official texts The Concordat, GOV.UK · The declarations, GOV.UK

Two documents outside the treaty decide who may act under it. The Concordat concerning the Implementation of the UK–EU Agreement in respect of Gibraltar, between His Majesty’s Government of the United Kingdom and His Majesty’s Government of Gibraltar, signed at Brussels on 14 July 2026 and published on GOV.UK, records the consent on which the treaty was signed, defines what “the United Kingdom, in respect of Gibraltar” means, and sets the terms on which the United Kingdom would end it. The Declaration of the Council and of the European Commission on the implementation of the EU–UK Agreement on Gibraltar, Council document 7553/1/26 REV 1 of 31 March 2026, is the EU’s counterpart: no EU measure under the treaty without Spain’s prior agreement. Both are political instruments, not treaty provisions, and neither is in the command paper laid before Parliament. The UK Minister’s letter of 13 July 2026, laid with the Concordat in the Gibraltar Parliament, follows the Concordat: it says what the Concordat’s “other than in the most exceptional circumstances” means. Left, the exact words; right, the plain reading and why it matters here. Every quotation in the reading is checked against the text beside it.

Concordat

Recitals — the parties, and the consent

The exact words

These arrangements concern the obligations and commitments of the United Kingdom of Great Britain and Northern Ireland in the agreement in respect of Gibraltar between the United Kingdom, of the one part and the European Union and the European Atomic Energy Community, of the other part (the “Agreement”). The obligations entered into by the United Kingdom in the Agreement have been entered into with the consent of His Majesty’s Government of Gibraltar and following its full participation in the negotiations and noting the motion of the Gibraltar Parliament of 3 March 2026 calling upon the United Kingdom to sign and ratify the Agreement. It is on this basis that the Agreement will be signed by the United Kingdom. These arrangements are without prejudice to the UK’s responsibility for the external relations of Gibraltar.

What it says

An arrangement between His Majesty's Government of the United Kingdom and His Majesty's Government of Gibraltar about the United Kingdom's obligations and commitments under the treaty. It records that those obligations were entered into with the consent of the Government of Gibraltar, after its full participation in the negotiations, and noting the motion of the Gibraltar Parliament of 3 March 2026 calling on the United Kingdom to sign and ratify. It says the United Kingdom will sign on that basis. It is without prejudice to the United Kingdom's responsibility for Gibraltar's external relations.

Why it matters here

The treaty text does not mention the consent of the Government of Gibraltar or the Gibraltar Parliament's motion; the Concordat records both. The motion is dated 3 March 2026; the Concordat was signed on 14 July 2026.

Concordat · The Agreement

The Agreement — what the treaty's formula means

The exact words

The implementation of the Agreement will fully respect the constitutional arrangements in place in respect of Gibraltar and in particular the Gibraltar Constitution Order 2006 (the “Constitution”) and, in particular, the provision, at Section 47(3) that, without prejudice to the United Kingdom’s responsibility for Gibraltar’s compliance with European Union law, matters which under the Constitution are the responsibility of Ministers will not cease to be so even though they arise in the context of the European Union. The rights and obligations in the Agreement in respect of issues that fall within the Gibraltar Government’s responsibilities under the Constitution will be enjoyed by and performed by the Government of Gibraltar, and in particular the Chief Minister, other Ministers and other relevant Gibraltar competent authorities. Under the Constitution, and Gibraltar law, they are the authorities who have responsibility for, and who are vested with the powers of implementation relevant to, the areas covered by the Agreement that fall within the Gibraltar Government’s responsibilities under the Constitution.
To this effect, where relevant, the expression “United Kingdom, in respect of Gibraltar” used throughout the Agreement is understood to refer to the Government of Gibraltar or to Gibraltar as the case may be and relevant obligations and responsibilities in the Agreement vested on the “United Kingdom, in respect of Gibraltar” are vested on the Government of Gibraltar.
The United Kingdom is ultimately responsible in international law for compliance with the Agreement. The United Kingdom and Gibraltar recognise Gibraltar’s essential role in assisting the United Kingdom to meet its obligations under international law. Gibraltar commits not to do anything which would undermine the United Kingdom’s ability to meet its international obligations.

What it says

Implementation will respect Gibraltar's constitutional arrangements, in particular section 47(3) of the Gibraltar Constitution Order 2006: without affecting the United Kingdom's responsibility for Gibraltar's compliance with EU law, matters that are Gibraltar Ministers' responsibility under the Constitution do not stop being so when they arise in the context of the European Union. The treaty's rights and obligations on those matters will be enjoyed and performed by the Government of Gibraltar, in particular the Chief Minister, other Ministers and other Gibraltar competent authorities. Where relevant, the phrase "United Kingdom, in respect of Gibraltar" in the treaty is understood to refer to the Government of Gibraltar or to Gibraltar, as the case may be. The United Kingdom is ultimately responsible in international law for compliance with the treaty. Gibraltar commits not to do anything that would undermine the United Kingdom's ability to meet its international obligations.

Why it matters here

The Concordat gives this reading "where relevant"; it does not list the provisions where it applies. The treaty's own Article 3(3) says a reference to the "United Kingdom" means "the United Kingdom as the State being responsible for the external relations of Gibraltar".

Concordat · Responsibilities

Responsibilities — who does what, and who pays

The exact words

The Government of Gibraltar will be responsible for implementing and enforcing the provisions of the Agreement that fall within its responsibilities under the Constitution. To this effect, the competent authorities to be notified pursuant to Article 68 of the Agreement and pursuant to the other treaty provisions referred to in Article 68 will be the competent authorities of Gibraltar each time they refer to matters that fall within their responsibilities under the Constitution. These responsibilities include legislating for, giving effect to, operationalising and any associated costs of the following pursuant to the terms of the Agreement:
•   Border checks and surveillance •   Residence, visa and asylum systems •   Customs, indirect taxation, goods regulation and tobacco traceability •   All “Level Playing Field” provisions, including for establishing the independent authority pursuant to Article 205 of the Agreement and for naming individuals to serve as panellists pursuant to Article 236 of the Agreement. •   Law enforcement cooperation •   Regulatory alignment •   Anti-money laundering measures •   Frontier workers' rights and social security coordination •   Financial mechanism
The Government of Gibraltar will also be responsible for establishing the independent consultative body under Article 248(5) of the Agreement and for constituting the joint venture company together with the Kingdom of Spain under Article 274 of the Agreement. The UK Ministry of Defence will be consulted on the terms of establishment of the joint venture company for the purposes of ensuring defence equities are out of scope.
When they concern matters that fall within the responsibilities of the Gibraltar Government under the Constitution, the Gibraltar Government will be fully involved in developing negotiation positions in future negotiations under the Agreement.
The United Kingdom will, without prejudice to the provisions of Section 47(3) of the Constitution, remain responsible for Gibraltar’s external relations with the EU and Spain. The United Kingdom will also:
•   Remain responsible for Gibraltar’s external relations in negotiations and dispute resolution mechanisms under the Agreement •   Certify documents and facilitate liaison functions as required under Article 6 of the Agreement •   Remain responsible for Gibraltar’s defence, airspace control and military installations
The Governor of Gibraltar will remain responsible for their special responsibilities under the Constitution such as Gibraltar’s internal security, including the police.

What it says

The Government of Gibraltar will be responsible for implementing and enforcing the treaty provisions within its responsibilities under the Constitution, and its competent authorities will be those notified under Article 68 for those matters. Its responsibilities include legislating for, giving effect to, operating and any associated costs of: border checks and surveillance; residence, visa and asylum systems; customs, indirect taxation, goods regulation and tobacco traceability; all "Level Playing Field" provisions, including setting up the independent authority under Article 205 and naming panellists under Article 236; law enforcement cooperation; regulatory alignment; anti-money laundering measures; frontier workers' rights and social security coordination; and the financial mechanism. It will also set up the independent consultative body under Article 248(5) and constitute the joint venture company with Spain under Article 274; the United Kingdom Ministry of Defence will be consulted on that company's terms to ensure defence matters are out of scope. On its matters, the Government of Gibraltar will be fully involved in developing positions for future negotiations. The United Kingdom remains responsible, without prejudice to section 47(3), for Gibraltar's external relations with the EU and Spain, including in negotiations and dispute resolution under the treaty; will certify documents and facilitate liaison under Article 6; and remains responsible for defence, airspace control and military installations. The Governor keeps the special responsibilities under the Constitution, such as internal security, including the police.

Why it matters here

The list says Gibraltar's responsibilities include "legislating for, giving effect to, operationalising and any associated costs of the following". The Concordat gives no figures for those costs.

Concordat · Cooperation

Cooperation — the seats

The exact words

Where the Agreement requires the establishment of dialogue, consultation or cooperation with the European Union, and where relevant for the purposes of implementation of the Agreement, the United Kingdom Government and the Government of Gibraltar will seek to develop shared and agreed positions on issues that fall within the Gibraltar Government’s responsibilities under the Constitution.
The Gibraltar Government will nominate persons to participate in:
•     the Cooperation Council established pursuant to Article 22 of the Agreement, alongside the relevant UK Minister; and •     each of the Specialised Committees established pursuant to Article 23 of the Agreement.
The persons nominated by the Gibraltar Government will play a leading role in such Committees on issues that fall within the Gibraltar Government’s responsibilities under the Constitution and, in relation to those issues, the United Kingdom Government will not, other than in the most exceptional circumstances, adopt positions or make decisions in those bodies without the Gibraltar Government’s agreement.

What it says

Where the treaty requires dialogue, consultation or cooperation with the EU, and where relevant for implementation, the two governments will seek to develop shared and agreed positions on matters within the Gibraltar Government's responsibilities under the Constitution. The Gibraltar Government will nominate people to the Cooperation Council (Article 22), alongside the relevant UK Minister, and to each EU-UK treaty committee (Article 23). On those matters its nominees "will play a leading role", and the United Kingdom Government will not, "other than in the most exceptional circumstances", adopt positions or make decisions in those bodies without the Gibraltar Government's agreement.

Why it matters here

Under the treaty, the Parties are the European Union and the UK, for Gibraltar. The undertaking on positions and decisions in the joint bodies carries the exception "other than in the most exceptional circumstances", which the Concordat does not define.

Concordat · Costs

Costs

The exact words

Recognising the shared interest in the successful implementation of the Agreement, the United Kingdom Government and Government of Gibraltar will each bear the costs for their respective areas of responsibilities (as detailed above). In case of internal security, both sides will keep to the current practice. In case of joint responsibilities, financial costs will in principle be met by the United Kingdom Government and the Government of Gibraltar in an equitable manner.

What it says

Each government bears the costs of its own areas of responsibility, as listed above. For internal security, both keep to current practice. Where a responsibility is joint, costs will "in principle" be met by the two governments "in an equitable manner".

Why it matters here

The Concordat does not define "joint responsibilities" or "current practice", and gives no figures. Under Governance, a Joint Implementation Committee is to review cost-sharing arrangements annually.

Concordat · Significant Actions

Significant Actions — prior agreement

The exact words

The UK will, other than in the most exceptional circumstances, seek prior agreement of the Government of Gibraltar before taking any significant actions under the Agreement at the Party level in areas of the Gibraltar Government’s responsibilities under the Constitution. Such significant actions include in particular:
(a)      any amendments to be made to the Agreement;
(b)      entering into, amending or terminating any supplementing agreements referred to in Article 4 of the Agreement;
(c)      entering into, amending or terminating any of the Administrative Arrangements referred to in the Agreement.

What it says

Before any significant action at Party level on a Gibraltar matter, the United Kingdom will, other than in the most exceptional circumstances, seek the Government of Gibraltar's prior agreement. That expressly includes amending the treaty; entering into, amending or ending a supplementing agreement under Article 4; and entering into, amending or ending any of the administrative arrangements.

Why it matters here

The undertaking is to "seek prior agreement", "other than in the most exceptional circumstances". The Concordat does not say what happens if agreement is not given.

Concordat · Dispute resolution

Dispute resolution

The exact words

The United Kingdom Government and the Gibraltar Government will work closely together in every aspect, and at every stage, of the dispute settlement procedure established under Part 6 of the Agreement. Whenever a dispute concerns an issue that falls within the Gibraltar Government’s responsibilities under the Constitution, the United Kingdom will, other than in the most exceptional circumstances, fully consult the Gibraltar Government and follow its wishes and views in relation to every aspect of the dispute settlement procedure set out in Part 6 of the Agreement including, but not limited to, the initiation of a dispute settlement procedure, the nature of compliance and temporary measures, the suspension and termination of arbitration proceedings and the nature of mutually agreed solutions.
The Gibraltar Government will nominate individuals willing to serve as members of an arbitration tribunal pursuant to the sub-list to be established pursuant to Article 319(1)(b) of the Agreement.

What it says

The two governments will work closely together at every stage of dispute settlement under Part 6 of the treaty. Where a dispute concerns a matter within the Gibraltar Government's responsibilities, the United Kingdom will, other than in the most exceptional circumstances, fully consult the Government of Gibraltar and follow its wishes and views on every aspect of the procedure, including starting a case, compliance and temporary measures, suspending or ending arbitration proceedings, and agreed solutions. The Government of Gibraltar will nominate people willing to serve as arbitrators on the sub-list under Article 319(1)(b).

Why it matters here

The undertaking to "follow its wishes and views" applies to disputes on matters within the Gibraltar Government's responsibilities under the Constitution, "other than in the most exceptional circumstances".

Concordat · Termination and Suspension

Termination and Suspension — the Double Lock

The exact words

Consistently with the principle that the United Kingdom Government has adhered to throughout the negotiations – “nothing about Gibraltar without Gibraltar”- and consistently with the principle of the Double Lock, the United Kingdom Government will exercise its powers on the termination of the Agreement pursuant to Article 66 or Article 334 of the Agreement only following full consultation with the Government of Gibraltar. In any event, the United Kingdom Government will not, other than in the most exceptional circumstances, take the necessary steps with a view of terminating the Agreement unless termination is supported by:
(a) a motion carried by a majority of at least three-quarters of the total number of Members of the Gibraltar Parliament; or
(b) a simple majority of the votes cast in a referendum of all persons entitled to vote in elections to the Gibraltar Parliament;
The United Kingdom Government will only exercise its powers in relation to the suspension of obligations pursuant to Article 67 of the Agreement following full consultation with the Government of Gibraltar and will take its opinion duly into account.

What it says

On the principle the United Kingdom followed throughout the negotiations — "nothing about Gibraltar without Gibraltar" — and on the Double Lock, the United Kingdom will use its powers to end the treaty under Article 66 or Article 334 only after full consultation with Gibraltar, and will not, other than in the most exceptional circumstances, move to end it unless a three-quarters majority of the whole Gibraltar Parliament, or a simple majority in a referendum of Gibraltar's electorate, supports termination. It will suspend obligations under Article 67 only after full consultation, taking Gibraltar's opinion duly into account.

Why it matters here

The condition of support from the Gibraltar Parliament or a referendum applies to termination. For suspension under Article 67, the undertaking is full consultation, taking Gibraltar's opinion "duly into account"; there is no support condition. Spain's prior agreement to EU measures, including termination and suspension, is in the Council and Commission Declaration (paragraph 2).

Concordat · Governance

Governance

The exact words

A UK-Gibraltar Joint Implementation Committee will be established to monitor progress on implementation, resolve operational issues and review cost-sharing arrangements annually.
Alongside Gibraltar’s future relationship with the EU, the United Kingdom Government and the Government of Gibraltar also reaffirm their intention to ensure that the valued and historic links between the United Kingdom and Gibraltar grow, deepen and endure.

What it says

A UK-Gibraltar Joint Implementation Committee "will be established" to monitor progress on implementation, resolve operational issues and review cost-sharing arrangements annually. The two governments reaffirm their intention that the links between the United Kingdom and Gibraltar grow, deepen and endure.

Concordat

Signature

The exact words

Signed at Brussels on 14 July 2026.
STEPHEN DOUGHTY MP                    HON FABIAN PICARDO KC MP
MINISTER OF STATE FOR EUROPE,         CHIEF MINISTER
NORTH    AMERICA    AND   UK
OVERSEAS TERRITORIES
For His Majesty’s Government of the   For His Majesty’s Government of United Kingdom of Great Britain and   Gibraltar Northern Ireland

What it says

Signed at Brussels on 14 July 2026 — the day the treaty itself was signed — by the Minister of State for Europe, North America and UK Overseas Territories for the United Kingdom, and by the Chief Minister for Gibraltar.

The UK Minister's letter · 13 July 2026

What “other than in the most exceptional circumstances” means

The exact words

Stephen Doughty MP Minister of State for Europe, North America and UK Overseas Territories King Charles Street London SW1A 2AH
The Honourable Mr Fabian Picardo KC MP Chief Minister Gibraltar
13 July 2026
Dear Chief Minister, As we prepare to sign the UK-EU Treaty in respect of Gibraltar, I wanted to write regarding the recent discussions on the UK-Gibraltar Concordat. The Treaty establishes a new and unprecedented framework for Gibraltar's relationship with the European Union. Following extensive discussion over recent months, the Concordat reflects the political understanding reached between our Governments on the practical arrangements that underpin that relationship. I want to assure you that signature of the Treaty does not mark the end of the conversation between our Governments on these matters. Firstly, there has been some discussion on the phrase that the United Kingdom Government will not “other than in the most exceptional circumstances” do certain things contrary to the wishes of Gibraltar. The phrase appears under the Cooperation, Significant Actions, Dispute Settlement and Termination/Suspension chapters of the Concordat. This phrase reflects the shared understanding that , in relation to the exercise of powers within the Treaty , the United Kingdom Government would follow the democratically expressed wishes of Gibraltar and would not do, or omit to do, anything contrary to those wishes in all but truly exceptional circumstances. This is intended to set an extremely high threshold and is consistent with the principle  that there should be “nothing about Gibraltar without Gibraltar ”, while also recognising the United Kingdom's c onstitutional responsibilities.  This is the basis on which myself and ministerial colleagues have also described the arrangement in Parliament. That is also consistent with the principle of the Double Lock, as explicitly referred to in the Concordat.
I consider it would only be in the most extreme cases, such as where there was grave impact on the United Kingdom’s essential interests  that we would take such action . Quite frankly, I consider it inconceivable that such circumstances would ever arise. The above applies with particular  force to the Termination/Suspension provisions of the Concordat which covers both a situation where Gibraltar were to request the United Kingdom to terminate the Agreement as well as a situation where the United Kingdom Government were minded to terminate the Agreement without it having been requested by Gibraltar. I hope that the foregoing gives the additional reassurances you have sought.  Finally, it is clear that the discussions on the Concordat have also highlighted the nature of the constitutional relationship between the United Kingdom and Gibraltar and the need to take stock of how that relationship is operating in practice. Following signature and provisional application of the Treaty, I would welcome a structured discussion between our respective Governments on any issues that either side considers would merit further consideration in light of the new Treaty framework, to ensure it operates effectively with respect to our respective duties and competencies. I look forward to continuing to work closely with you as we move into implementation of this historic agreement.
Yours sincerely,
Stephen Doughty MP Minister of State for Europe, North America and UK Overseas Territories

What it says

Written to the Chief Minister the day before signature and laid with the Concordat in the Gibraltar Parliament on 16 July 2026. In exercising powers under the treaty, the United Kingdom would follow the democratically expressed wishes of Gibraltar and would not act against them in all but truly exceptional circumstances, such as grave impact on the United Kingdom’s essential interests, which the Minister calls inconceivable. He says ministers have described the arrangement to Parliament on the same basis, ties it to “nothing about Gibraltar without Gibraltar” and the Double Lock, and offers a structured discussion of the constitutional relationship once the treaty is applied.

Why it matters here

It explains a phrase the Concordat uses in four of its chapters. The commitment to follow Gibraltar’s democratically expressed wishes is given in writing by a United Kingdom minister; it rests on the Concordat and this letter. On sovereignty the texts are the Constitution’s preamble and the 2006 Despatch; the Constitution’s own text on external affairs provides for consultation. A letter is a political assurance, not a legal instrument, and it names the United Kingdom’s constitutional responsibilities alongside the commitment.

Declaration · paragraph 1

Paragraph 1 — the 2018 position

The exact words

Following the political declaration of 25 November 2018 of the European Council and the European Commission on the territorial scope of the future agreements after the United Kingdom leaves the Union, it was decided that Gibraltar would not be included in the territorial scope of the agreements to be concluded between the Union and the United Kingdom, not precluding the possibility to have separate agreements between the Union and the United Kingdom in respect of Gibraltar.

What it says

The Declaration of the Council and the European Commission recalls that, after the political declaration of 25 November 2018 by the European Council and the Commission, it was decided that Gibraltar would not be included in the territorial scope of the agreements to be concluded between the EU and the United Kingdom, without ruling out separate agreements between them in respect of Gibraltar.

Declaration · paragraph 2

Paragraph 2 — Spain's prior agreement

The exact words

Given the specific situation of Gibraltar and the responsibilities of Spain in applying EU law as provided for in the Agreement in respect of Gibraltar between European Union and the United Kingdom, and in full respect of the territorial integrity of its Member States as guaranteed by Article 4(2) of the Treaty on European Union, any measure taken by the Union in the implementation of the EU-UK Agreement on Gibraltar – including amendments, remedial measures, suspension of application of all or parts of the Agreement and termination - will require a prior agreement of the Kingdom of Spain, without prejudice to the competences of the Union and the prerogatives of the institutions.

What it says

Because of Gibraltar's specific situation, Spain's responsibilities in applying EU law under the treaty, and full respect for the territorial integrity of the EU countries under Article 4(2) of the Treaty on European Union, any measure the EU takes in implementing the treaty, including amendments, remedial measures, suspension of all or part of it, and termination, "will require a prior agreement of the Kingdom of Spain", without prejudice to the EU's competences and the institutions' prerogatives.

Why it matters here

The Declaration does not say how Spain's prior agreement is given or by whom. It is subject to the words "without prejudice to the competences of the Union and the prerogatives of the institutions". The held copy is a Council note (7553/1/26 REV 1, 31 March 2026) from the General Secretariat to delegations; the Declaration is not part of the treaty text.

H · The framework of 31 December 2020

The framework promised, paragraph by paragraph.

The understanding announced on 31 December 2020, from which the EU's negotiating mandate was drawn: not an instrument, not signed, and its text not published by the Government of Gibraltar (none found). The exact words as reproduced, and beside each paragraph what it became in the treaty.

The Proposed framework for a UK–EU legal instrument setting out Gibraltar’s future relationship with the EU is the understanding on which the EU’s negotiating mandate was drawn, sent to the Commission and the Council on 31 December 2020 under covering letters from the United Kingdom’s and Spain’s ambassadors. It is not an instrument and binds nobody; it was not signed; and the Government of Gibraltar has not published its text (none has been found). What this volume holds is Council document WK 83/2021 INIT as reproduced by Cuadernos de Gibraltar – Gibraltar Reports no. 4 (2021), read from a scan; Annexes 2 and 3 are in Spanish in that copy and are carried as reproduced. It sits here as the column before the draft-versus-signed comparison — promised, mandated, drafted, signed. Each paragraph below carries its exact words and, where the analysis relies on it, a plain reading and what it became.

Covering letter · United Kingdom

The United Kingdom's covering letter

The exact words

United Kingdom Ambassador to the European Union, to the Secretaries-General of the European Commission and of the Council of the European Union, 31 December 2020.
Proposed framework for a future UK-EU legal instrument setting out Gibraltar's future relationship with the EU
The United Kingdom together with Gibraltar have reached an understanding with the Kingdom of Spain about fundamental elements of the future relationship between the European Union and the United Kingdom in respect of Gibraltar, with the objective that it should serve as a basis for drawing up the European Union's negotiating mandate for an agreement between the European Union and the United Kingdom in respect of Gibraltar. I have the honour to attach to this letter the documentation that sets out that understanding.
The Spanish Deputy Permanent Representative to the EU will convey in parallel a copy of the documentation.
I recall and reiterate my letter of November 2018: the documentation and the negotiation of such an agreement will be without prejudice to the respective legal positions of the United Kingdom and Spain on sovereignty and jurisdiction.
The United Kingdom wishes to underline the importance of effective bridging arrangements to prevent any new barriers in the relations between the Union and Gibraltar until the point at which the agreement on a future relationship arrangement enters into force.
Sir Tim Barrow, United Kingdom Ambassador to the European Union.

What it says

The United Kingdom "together with Gibraltar" has reached an understanding with Spain, to serve as the basis of the EU's negotiating mandate; without prejudice to the positions on sovereignty and jurisdiction.

What it became

The letter says the United Kingdom "together with Gibraltar" reached the understanding. Spain's letter says Spain reached it "con el Reino Unido" (with the United Kingdom) and does not mention Gibraltar's part in it.

Covering letter · Spain

Spain's covering letter

The exact words

Embajador Representante Permanente de España ante la UE, a los Secretarios Generales de la Comisión Europea y del Consejo de la Unión Europea, 31 de diciembre de 2020 (as reproduced, in Spanish).
Estimados Secretarios Generales:
España ha alcanzado con el Reino Unido un entendimiento acerca de elementos fundamentales de la futura relación entre la Unión Europea y el Reino Unido en lo que respecta a Gibraltar, con el fin de que sirva de base para la elaboración de las directrices de negociación de la UE. Tengo el honor de adjuntar a esta carta la documentación que contiene dicho entendimiento.
De acuerdo con la Declaración del Consejo Europeo y la Comisión de noviembre de 2018, esta comunicación y su contenido no prejuzga el acuerdo previo que deba dar España a las eventuales directrices de negociación y al eventual acuerdo de la Unión Europea y el Reino Unido en lo que respecta a Gibraltar. Nada de lo dispuesto en ese documento implica por parte de España ninguna modificación en su posición sobre Gibraltar o sobre los límites de ese territorio.

What it says

Spain says it has reached an understanding with the United Kingdom, to serve as the basis for the EU's negotiating directives. In line with the November 2018 declaration of the European Council and the Commission, the letter and its content do not prejudge the prior agreement Spain must give to any negotiating directives and to any agreement between the EU and the United Kingdom on Gibraltar. Nothing in the document changes Spain's position on Gibraltar or on the limits of that territory.

What it became

The letter refers to Spain's prior agreement to the negotiating directives and to any agreement. The Council and Commission Declaration of 31 March 2026 (Council document 7553/1/26 REV 1) says any measure taken by the EU in implementing the treaty, including amendments, remedial measures, suspension and termination, "will require a prior agreement of the Kingdom of Spain".

The non-paper

What this document is

The exact words

NON-PAPER. PROPOSED FRAMEWORK FOR A UK-EU LEGAL INSTRUMENT SETTING OUT GIBRALTAR'S FUTURE RELATIONSHIP WITH THE EU

What it says

The document calls itself a "NON-PAPER" (an informal text, not a formal legal instrument). The United Kingdom's covering letter describes it as a "Proposed framework for a future UK-EU legal instrument setting out Gibraltar's future relationship with the EU". It was sent with covering letters from the United Kingdom and Spain dated 31 December 2020.

What it became

The copy held here is taken from Council document WK 83/2021 as reproduced in Cuadernos de Gibraltar.

Paragraph 1

Without prejudice

The exact words

This proposed framework will be without prejudice to the issue of sovereignty and jurisdiction.

What it says

The framework says it "will be without prejudice to the issue of sovereignty and jurisdiction".

What it became

Article 2 of the treaty also deals with sovereignty: the treaty and anything done under it "shall be without prejudice to, and shall not otherwise affect, the respective legal positions" of the United Kingdom and Spain on sovereignty and jurisdiction.

Paragraph 2

The exact words

The EU/UK Agreement on Gibraltar ('the EU/UK(GIB) Agreement') will govern the relationship between Gibraltar and the EU in certain areas of EU competence.

What it says

The framework of 31 December 2020 says that the future EU-UK agreement on Gibraltar will govern the relationship between Gibraltar and the EU in certain areas that fall within the EU's powers.

Paragraph 3

The exact words

The EU/UK(GIB) Agreement will contain recitals to safeguard the respective legal positions of Spain and the United Kingdom on sovereignty and jurisdiction.

What it says

The framework of 31 December 2020 says that the future EU-UK agreement on Gibraltar will contain opening paragraphs to protect the legal positions that Spain and the UK each hold on sovereignty and jurisdiction.

Paragraph 4

A political instrument was to come first

The exact words

The EU/UK(GIB) Agreement will be preceded by this framework and by a political instrument that will lay out the basic understandings of Spain and the United Kingdom, together with the Gibraltar authorities, on the future relationship between Gibraltar, Spain and the EU. These understandings will be the basis of the future EU/UK(GIB) Agreement. They could be accompanied by other agreements on areas of national competence, as well as administrative arrangements and memoranda of understanding aimed at developing the practical aspects of the agreements aforementioned.

What it says

The agreement would be preceded by this framework and by a political instrument setting out the basic understandings of Spain and the United Kingdom, together with the Gibraltar authorities.

What it became

Among the texts held here, there is no instrument made jointly by Spain, the United Kingdom and the Gibraltar authorities. The Concordat is between the governments of the United Kingdom and Gibraltar; the Declaration is by the Council and the Commission.

Paragraph 5

Two checks, both required; Gibraltar would not carry out Schengen checks

The exact words

[Mobility (persons)] The EU/UK(GIB) Agreement will contain provisions to permit the application in Gibraltar of the relevant parts of the Schengen acquis necessary to achieve the elimination of control on the movement of persons between Gibraltar and the Schengen area, removing all physical barriers. There will be Schengen crossing points at the port and airport and entry and exit through them will only be permitted on completion of both Gibraltar and Schengen checks. Spain as the neighbouring Schengen Member State will be responsible for the implementation of the relevant parts of the Schengen acquis, including Schengen checks. The Gibraltar authorities will be responsible for the Gibraltar checks in regard to their own legislation. The UK (Gibraltar) will not implement Schengen checks.

What it says

Schengen crossing points at the port and airport; entry and exit through them only after both the Gibraltar check and the Schengen check; Spain, as the neighbouring EU Schengen country, responsible for the relevant Schengen rules, including Schengen checks; the Gibraltar authorities responsible for checks under Gibraltar law; "The UK (Gibraltar) will not implement Schengen checks."

What it became

In the treaty, Article 29(5) sets the order: on entry, checks by the competent authorities of the UK, for Gibraltar, and "subsequently" by those of Spain; on exit, Spain's and then the UK's authorities for Gibraltar.

Paragraph 6

The exact words

The EU/UK (GIB) Agreement will therefore reflect that Spain as the neighbouring Schengen Member State will be responsible as regards the European Union for the implementation of the relevant parts of the Schengen acquis including the Schengen Borders Code and the protection of the Schengen external border. Gibraltar authorities will be responsible as regards the UK for ensuring that their legislation gives effect to these arrangements.

What it says

The framework of 31 December 2020 says that the future EU-UK agreement on Gibraltar will therefore reflect that Spain, as the neighbouring EU Schengen country, will be responsible, as far as the EU is concerned, for putting into effect the relevant parts of the Schengen rules, including the Schengen Borders Code and the protection of the Schengen area's external border. It also says that the Gibraltar authorities will be responsible, as far as the UK is concerned, for making sure that their laws give effect to these arrangements.

Paragraph 7

The exact words

Disputes in relation to the operation of the EU/UK (GIB) Agreement will be submitted to the governance mechanism established in the EU/UK (GIB) Agreement.

What it says

The framework of 31 December 2020 says that disputes about how the future EU-UK agreement on Gibraltar operates will be submitted to the governance system set up in that same agreement.

Paragraph 8

Spain and the Gibraltar authorities to make the arrangements

The exact words

Spain will enter with the Gibraltar authorities into the necessary arrangements to develop their cooperation in this area. Mutual cooperation in police and judicial matters will continue and be enhanced.

What it says

"Spain will enter with the Gibraltar authorities into the necessary arrangements".

What it became

The seven administrative arrangements held are each titled as between the UK, for Gibraltar, and Spain. Paragraph 8 of the framework spoke of arrangements between Spain and "the Gibraltar authorities".

Paragraph 9

The exact words

The operational system to be established as a result of the EU/UK (GIB) Agreement and of arrangements between Spain and the authorities of Gibraltar is described in more detail in Annex 1 of this framework. During the implementation period, this system will be modulated as set out in paragraph 10.

What it says

The framework of 31 December 2020 says that the operational system to be set up as a result of the future EU-UK agreement on Gibraltar and of arrangements between Spain and the authorities of Gibraltar is described in more detail in an annex to the framework. It also says that during the implementation period this system will be adjusted as set out in a later paragraph of the framework.

Paragraph 10

Frontex for four years, and termination if either side is not satisfied

The exact words

EU/UK (GIB) Agreement may establish a reasonable implementation period after the entry into force of this Agreement. During that period Spain, in agreement with the Gibraltar authorities shall request operational assistance from the European Border and Coast Guard Agency for some tasks related to Schengen checks and external border protection [footnote: Practical details laid out in a separate document]. A joint operation with the European Border and Coast Guard Agency may thus be established for a period of 4 years. In the event that, after consultations on the results of the arrangements of the implementation period, either of the parts, namely Spain on the first part, and the UK and the Gibraltar authorities, on the second part, are not satisfied with the results at the end of the implementation period, the agreement will be terminated at the end of that period.

What it says

The agreement "may establish a reasonable implementation period". During it, Spain, in agreement with the Gibraltar authorities, is to ask the European Border and Coast Guard Agency (Frontex) for operational help with some Schengen check and border tasks; a joint operation "may thus be established for a period of 4 years". If, after consultations on the results, either side (Spain, or the United Kingdom and the Gibraltar authorities) is not satisfied at the end of the period, "the agreement will be terminated at the end of that period".

What it became

The treaty text and the seven administrative arrangements held do not mention Frontex or the European Border and Coast Guard Agency. In the treaty, Article 65 requires an evaluation of Part Two "at the latest 4 years after this Part comes into force", and Article 66(1) says that after it the EU, including at the request of Spain, and the United Kingdom "may terminate" the treaty.

Paragraph 11

Goods: an adapted customs union, no checkpoint at La Línea

The exact words

[Mobility (goods — customs relationship)] The EU/UK (GIB) Agreement could foresee a bespoke solution, based on an adaptation of a customs union between the EU and Gibraltar with some features destined to remove the physical barriers between Gibraltar and the EU, suppressing the customs checkpoint at La Línea and making unnecessary the control of people for the purposes of customs checks.

What it says

The future agreement "could foresee a bespoke solution, based on an adaptation of a customs union between the EU and Gibraltar", meant to remove physical barriers, suppress the customs checkpoint at La Línea and make customs checks on people unnecessary.

What it became

In the treaty, the rules on the customs union and goods include Articles 242 to 251. Under Article 247(3), until a Cooperation Council decision under Article 247(1), goods other than those carried by travellers in their personal luggage are brought into and exported from Gibraltar "only by land", subject to the exceptions in Article 247(4).

Paragraph 12

What Gibraltar would apply

The exact words

To achieve this goal, the EU/UK (GIB) Agreement would need to apply the necessary safeguards to avoid distortions in the internal market, in particular in the economy of the region. It would also include the measures which Gibraltar (although a separate customs territory from the EU) will have to apply, including: (a) The Common External Tariff, with Gibraltar applying substantially the same duties and trade policy measures as the EU. (b) The relevant EU customs, excise and VAT legislation, IT systems and formalities, including in particular the prohibitions and restrictions and the application of security measures. (c) Measures that should enable the EU to have precise and reliable statistics on imports into Gibraltar (a list with the minimum elements needed will be elaborated).

What it says

The Common External Tariff, and the relevant EU customs, excise and VAT legislation, IT systems and formalities; statistics on imports for the EU.

What it became

In the treaty: Article 248 and Annex 24 (transaction tax and excise duty, until the decision under Article 247(1) enters into force) and Article 251 (access by Gibraltar's competent authorities to certain customs IT systems, through Spain's IT system).

Paragraph 13

Customs procedures in Spain; visits by EU customs; checks may come back

The exact words

The EU/UK (GIB) Agreement would also envisage: (a) That any customs procedures needed will be formalized at customs points in Spain or using simplified procedures. (b) Installation of two Border Control Points compliant with EU legislation, one at Gibraltar airport and one at Gibraltar port. Concerning international travellers entering Gibraltar from non-EU countries, customs controls on pets and SPS goods in luggage will be transferred to the airport and at the port. (c) Accompanied visits/reports in Gibraltar port and airport and in relevant customs points in Spain by EU customs in order to monitor direct imports into Gibraltar, under a form to be examined. These matters will require agreements for enhanced cooperation between the Customs authorities of Gibraltar and Spain. (d) Safeguards for cases of circumvention or of no proper application of the relevant EU customs legislation, and consequences (e.g. reintroduction of customs checks). (e) A mechanism for monitoring the correct application of the relevant EU customs legislation, including as appropriate modalities for mutual administrative assistance.

What it says

Any customs procedures needed would be completed at customs points in Spain or by simplified procedures; two Border Control Points meeting EU rules, at the airport and the port; accompanied visits by EU customs to monitor direct imports into Gibraltar, in a form to be examined; safeguards for circumvention or failure to apply EU customs law, with consequences such as reintroducing customs checks; and a monitoring mechanism.

What it became

In the treaty: Article 247 (imports into and exports from Gibraltar), the administrative arrangement on customs, and Article 249 (a safeguard procedure the EU may use if the conditions in that article are met).

Paragraph 14

The exact words

Removing the physical barriers between Spain and Gibraltar will require reinforced alignment. Given the extremely limited size of Gibraltar traffic of goods towards the EU, the facilitation of trade provisions should be simplified and not imply a disproportionate legal and administrative burden, but provisions which prevent the distortion of the EU internal market will be required, as detailed in the section on Level Playing Field. A safeguard clause could be used.

What it says

The framework of 31 December 2020 says that removing the physical barriers between Spain and Gibraltar will require stronger alignment. Because Gibraltar's traffic of goods towards the EU is extremely small, it says that the provisions to make trade easier should be simplified and should not bring a disproportionate legal and administrative burden, but that provisions which prevent the distortion of the EU's internal market will be required, as set out in more detail in the framework's section on the level playing field. It adds that a safeguard clause could be used.

Paragraph 15

VAT, excise on tobacco, alcohol and fuel

The exact words

It will be necessary in any case to address the following issues: VAT on goods, implementing excise duties for particular ('sensitive') products (cigarettes/tobacco, alcohol, fuel) and level playing field measures. Spain shall play a special role in the EU/UK (GIB) Agreement as the neighbouring Member State with full membership of the EU Customs Union. Administrative arrangements between Spain and the Gibraltar authorities will develop their mutual cooperation in this area.

What it says

VAT on goods, excise on sensitive products, level-playing-field measures; Spain's special role as the neighbouring EU country.

What it became

In the treaty: Article 248 and Annex 24 (transaction tax and excise duty) and the Protocol on tobacco.

Paragraph 16

The exact words

[Transport] The EU/UK(GIB) Agreement will include a chapter on transport. This will include dispositions on Level Playing Field in transport services.

What it says

The framework of 31 December 2020 says that the future EU-UK agreement on Gibraltar will include a chapter on transport, and that this chapter will include provisions on a level playing field in transport services.

Paragraph 17

The exact words

On air transport, land transport and maritime transport the provisions could be similar to the ones included in the EU/UK Agreement.

What it says

The framework of 31 December 2020 says that, on air transport, land transport and sea transport, the provisions could be similar to those in the EU-UK agreement, which the framework names apart from the future EU-UK agreement on Gibraltar.

Paragraph 18

Level playing field; tobacco traceability

The exact words

[Level playing field] The EU/UK(GIB) Agreement will include chapters on the level playing field in areas where distortions may occur, including particularly in terms of environment, state aid and social issues, taking into consideration the relevant EU Regulation. There will be specific provisions on VAT and excise duties for particular ('sensitive') products (cigarettes/tobacco, alcohol, fuel) and to assure the traceability of tobacco products.

What it says

Chapters on environment, state aid and social issues; specific provisions on VAT and excise for sensitive products and on the traceability of tobacco products.

What it became

In the treaty: the state aid rules beginning at Article 201 (with Annex 18), and the Protocol on tobacco (Article PTOB.3 on traceability; Article PTOB.1 on quarterly information).

Paragraph 19

Environment: non-regression

The exact words

[Environment] Gibraltar shall not adopt or maintain any measure that weakens or reduces the level of environmental protection provided by EU standards. Mutual cooperation in environmental matters will continue and will be enhanced.

What it says

Gibraltar "shall not adopt or maintain any measure that weakens or reduces" EU-standard protection.

What it became

In the treaty, Article 219(4) requires the UK, for Gibraltar, to "uphold environmental and climate levels of protection that are equivalent to the levels in place in the Union". Article 219(3) fixes the EU's own floor at the levels in place "as at 31 December 2020"; Article 219(4) gives no date for Gibraltar's.

Paragraph 20

The exact words

[Social Security Coordination] The EU/UK(GIB) Agreement will include a chapter on social security coordination regarding workers who are resident in Spain and employed in Gibraltar, and those who are resident in Gibraltar and employed in Spain. The provisions included could be similar to those of the EU/UK Agreement and they will at least provide the level of protection and rights for workers foreseen in the Withdrawal Agreement. The minimum level of protection proposed by Spain is laid out in Annex 2.

What it says

The framework of 31 December 2020 says that the future EU-UK agreement on Gibraltar will include a chapter on social security coordination for workers who live in Spain and are employed in Gibraltar, and for those who live in Gibraltar and are employed in Spain. It says that the provisions could be similar to those of the EU-UK agreement (which the framework names apart from the future agreement on Gibraltar), and that they will at least give workers the level of protection and the rights set out in the Withdrawal Agreement. It adds that the minimum level of protection proposed by Spain is set out in an annex to the framework.

Paragraph 21

The exact words

[Citizens' rights] The EU/UK(GIB) Agreement will include a chapter on citizen's rights, including frontier workers. Its provisions will at least provide the level of protection and rights for workers foreseen in the Withdrawal Agreement. The minimum level of protection is laid out in Annex 3.

What it says

The framework of 31 December 2020 says that the future EU-UK agreement on Gibraltar will include a chapter on citizens' rights, including frontier workers. It says that the chapter's provisions will at least give workers the level of protection and the rights set out in the Withdrawal Agreement, and that the minimum level of protection is set out in an annex to the framework.

Paragraph 22

Data: GDPR and the Law Enforcement Directive, dynamically

The exact words

[Data] To facilitate the continued flow of personal data required for enhanced cooperation between Gibraltar and the EU, the EU/UK(GIB) Agreement will make provision for the General Data Protection Regulation and the Law Enforcement Directive to continue to apply to Gibraltar after December 2020 on a dynamic alignment basis.

What it says

Both to continue to apply to Gibraltar "on a dynamic alignment basis".

What it became

In the treaty, Article 14 and Annex 3 deal with personal data protection; Article 14(3) says Article 19 applies to Annex 3.

Paragraph 23

A cohesion mechanism, to which EU funding may contribute

The exact words

[Financial mechanism] The EU/UK(GIB) Agreement could include provisions on a financial mechanism of cohesion between Gibraltar and the Campo de Gibraltar on matters of training/skill and employment. EU funding may contribute to this mechanism.

What it says

The future agreement "could include provisions on a financial mechanism of cohesion between Gibraltar and the Campo de Gibraltar on matters of training/skill and employment"; "EU funding may contribute".

What it became

In the treaty, Article 299(1) says the Cooperation Council "shall establish a financial mechanism to promote cohesion between Gibraltar and the contiguous frontier zone", including on training and employment; Article 299(2) says "Both Parties should provide funding for the mechanism".

Paragraph 24

The exact words

[Other issues] Other sectors of interest for the relationship between the EU and UK/Gibraltar could be addressed. This could include the conditions for the use of documents necessary for certain dispositions of the EU/UK(GIB) Agreement.

What it says

The framework of 31 December 2020 says that other sectors of interest for the relationship between the EU and UK/Gibraltar could be dealt with. It says that this could include the conditions for using the documents needed for certain provisions of the future EU-UK agreement on Gibraltar.

Paragraph 25

The exact words

[Governance] This Part would deal with standard matters such as Interpretation, Governance, Entry into force, Suspension and Termination.

What it says

The framework of 31 December 2020, under its heading on governance, says that this part would deal with standard matters such as interpretation, governance, coming into force, suspension and ending.

Annex 1 · paragraph 1

Gibraltar decides first; the conditions are cumulative

The exact words

Checks for access of persons to Gibraltar and the Schengen Area will be shared operationally between the authorities of Gibraltar and Spain, as the neighbouring Schengen Member State, respectively. The Gibraltar authorities will first decide on the authorization or denial of entry through the entry points of Gibraltar. To do this, Gibraltar authorities will use, among other instruments, their own databases. Spanish authorities, in application of the Schengen acquis will make the decision on the authorization or refusal of entry into the Schengen Area. To do this, Spain will use, among other instruments, the Schengen databases. The conditions required by Spanish authorities and Gibraltar authorities for authorizing admission into Gibraltar and the Schengen Area will be cumulative.

What it says

Gibraltar's authorities decide first on entry through Gibraltar's entry points, using their own databases; Spain then decides on entry into the Schengen Area, using the Schengen databases; the conditions are cumulative.

What it became

In the treaty, Article 29(5) has entry checks carried out by the competent authorities of the UK, for Gibraltar, "and subsequently" by those of Spain, and Article 29(7) makes the entry conditions of both cumulative. Article 31 says the competent authorities of the UK, for Gibraltar, "shall have no access to information systems and databases established on the basis of Union law".

Annex 1 · paragraph 2

Spanish and Gibraltar officers at the port and airport, sharing an office

The exact words

Spanish and Gibraltar authorities will carry out the checks of persons and their belongings where necessary at the port facilities, as well as other control actions related to cruises and marinas. Similar arrangements will be put in place at the airport. Spanish and Gibraltar officials will share office space at a facility at the airport to be created for this purpose. During the implementation period, a joint operation with Frontex may assist in carrying out these tasks as foreseen in p. 10.

What it says

Both authorities check persons and belongings at the port; similar arrangements at the airport; Spanish and Gibraltar officials "will share office space" at a facility to be created at the airport; Frontex may assist during the implementation period.

What it became

The treaty text and the seven administrative arrangements held do not mention Frontex or the European Border and Coast Guard Agency.

Annex 1 · paragraph 3

The exact words

Spanish and Gibraltar authorities will perform joint external border surveillance through seamless police and judicial cooperation. To this end, Police and Judicial Cooperation arrangements shall be agreed.

What it says

The framework of 31 December 2020 says, in an annex, that the Spanish and Gibraltar authorities will carry out joint surveillance of the external border through seamless police and judicial cooperation, and that police and judicial cooperation arrangements are to be agreed for this purpose.

Annex 1 · paragraph 4

The exact words

Regarding short-term visas ("Schengen Visa"), the competency criteria established in the Schengen regulations will be applied, so that the Spanish Embassies/Consulates will be competent for the issuance of short-term visas for entry into Schengen through Gibraltar when such competency criteria so determines as will be the Embassies/Consulates from other Schengen Member States. For its part, Spain undertakes to inform the Gibraltar authorities of all short-term visa requests issued. It will be necessary to align Gibraltar with the EU visa policy.

What it says

The framework of 31 December 2020 says, in an annex, that for short-term visas (Schengen visas) the criteria in the Schengen regulations for deciding who is competent will be applied, so that Spain's embassies and consulates will be competent to issue short-term visas for entry into the Schengen area through Gibraltar when those criteria so decide, as will the embassies and consulates of other EU Schengen countries. It says that Spain, for its part, undertakes to inform the Gibraltar authorities of all short-term visa requests issued, and that it will be necessary to align Gibraltar with the EU's visa policy.

Annex 1 · paragraph 5

Permits: Gibraltar issues, Spain may oppose

The exact words

Gibraltar authorities will be responsible for the authorization of residence permits, which will only be valid for residence in Gibraltar. Gibraltar authorities will take due account of any eventual opposition that may be formulated by Spain. Any long term visas that may be required by recipients of residence permits will be issued by the Embassies/Consulates of Spain in accordance with the harmonized Schengen model, unless they contravene the Schengen regulations. It could be foreseen that, after issuance, such visas can be sent to the competent United Kingdom Embassy/Consulate for the purpose of delivery to the interested party when appropriate.

What it says

Gibraltar authorises residence permits, valid for residence in Gibraltar only, and "will take due account of any eventual opposition that may be formulated by Spain".

What it became

In the treaty, Article 50(2) to (4): the competent authorities of the UK, for Gibraltar, notify Spain's before issuing or renewing a residence permit. Within 28 days, which Spain may extend by up to 14 days, Spain's authorities may object where the applicant is considered, under the Schengen rules, a threat to public policy, internal security, public health or the international relations of an EU country. On an objection, the UK's authorities for Gibraltar "shall not issue or renew the residence permit". No response within the 28 days counts as a positive response.

Annex 1 · paragraph 6

Permit policy aligned with EU and Spanish standards; real links

The exact words

Gibraltar authorities will provide assurances that their general policy of residence permits is aligned with EU and Spanish standards, and based on the existence of real links with Gibraltar.

What it says

Gibraltar to give assurances that its permit policy is aligned with EU and Spanish standards and based on real links with Gibraltar.

What it became

In the treaty, Article 45(2) ties identity cards and residence permits to the conditions in the legislation in force when the treaty entered into force; Article 45(4)(b) requires "a genuine connection with Gibraltar" for a residence permit; Article 45(6) says that condition cannot be met on the basis of predetermined investments or payments.

Annex 1 · paragraph 7

The exact words

Regarding refusals of entry, the Schengen regulations will apply (return to the country of origin of the flight/sea route).

What it says

The framework of 31 December 2020 says, in an annex, that for refusals of entry the Schengen regulations will apply (return to the country of origin of the flight or sea route).

Annex 1 · paragraph 8

The exact words

Regarding asylum, Gibraltar regulations on asylum will apply, with the Gibraltar authorities being the competent authorities to process asylum applications and, if necessary, enforce a possible return decision (subject to consultations with the Commission to ascertain whether it is possible under EU law).

What it says

The framework of 31 December 2020 says, in an annex, that for asylum Gibraltar's regulations on asylum will apply, with the Gibraltar authorities as the competent authorities to process asylum applications and, if necessary, to enforce a possible return decision (subject to consultations with the Commission to find out whether this is possible under EU law).

Annex 1 · paragraph 9

The exact words

Regarding ETIAS, the competency criteria established in the Schengen regulations will be applied, so that the Spanish ETIAS National Unit will be competent for the issuance of an authorisation for entry into Schengen through Gibraltar when such competency criteria so determines.

What it says

The framework of 31 December 2020 says, in an annex, that for ETIAS the criteria in the Schengen regulations for deciding who is competent will be applied, so that Spain's ETIAS National Unit will be competent to issue an authorisation for entry into the Schengen area through Gibraltar when those criteria so decide.

Annex 2

Annex 2 — social security, Spain's proposal

The exact words

[Annex 2 — Social Security coordination, as reproduced, in Spanish] Se propone acordar un régimen de coordinación de Seguridad Social que sea de aplicación a las personas que, siendo nacionales de un Estado miembro de la Unión Europea, del Reino Unido, refugiados, apátridas o nacionales de terceros países, se encuentren en alguna de las siguientes situaciones: (a) Residan en Gibraltar e inicien una actividad por cuenta propia o ajena en un Estado miembro de la Unión Europea a partir del 01.01.2021; (b) Inicien una actividad por cuenta propia o ajena en Gibraltar a partir del 01.01.2021; (c) Reciban una prestación o pensión derivada de la actividad a que se refieren las letras a) y b); (d) Sean miembros de la familia o supérstites de las personas mencionadas en las letras anteriores. El régimen sólo será aplicable a las situaciones no cubiertas por las disposiciones del Título III de la Segunda Parte del Acuerdo sobre la Retirada del Reino Unido de Gran Bretaña e Irlanda del Norte de la Unión Europea y de la Comunidad Europea de la Energía Atómica. El régimen propuesto supondría la aplicación de las siguientes normas de coordinación en materia de seguridad social: las normas y objetivos establecidos en el artículo 48 del TFUE, en el Reglamento (CE) n° 883/2004 y en el Reglamento (CE) n° 987/2009 del Parlamento Europeo y del Consejo; por lo que se refiere a los nacionales de terceros países que cumplan las condiciones del Reglamento (CE) n° 859/2003, así como los miembros de sus familias o sus supérstites incluidos en el ámbito de aplicación, se entenderá que las referencias al Reglamento (CE) n° 883/2004 y al Reglamento (CE) n° 987/2009 se refieren al Reglamento (CEE) n° 1408/71 del Consejo y al Reglamento (CEE) n° 574/72 del Consejo, respectivamente. La Unión y el Reino Unido tendrán debidamente en cuenta las decisiones y recomendaciones de la Comisión Administrativa de Coordinación de los Sistemas de Seguridad Social vinculada a la Comisión Europea, y creada en virtud del Reglamento (CE) n° 883/2004 (en lo sucesivo, «Comisión Administrativa»), cuya lista figura en el anexo I, parte I, del Acuerdo sobre la retirada del Reino Unido de Gran Bretaña e Irlanda del Norte de la Unión Europea y de la Comunidad Europea de la Energía Atómica. Se propone que, en materia de Cooperación administrativa, el Reino Unido pase a tener la condición de observador en la Comisión Administrativa desde la fecha de entrada en vigor del Acuerdo y pueda enviar a un representante, para asistir con carácter consultivo, a las reuniones de la Comisión Administrativa y a las reuniones de los organismos a que se refieren los artículos 73 y 74 del Reglamento (CE) n° 883/2004 en las que se traten puntos relacionados con las situaciones cubiertas por el Acuerdo. Asimismo, el Reino Unido participará en el intercambio electrónico de información sobre seguridad social (EESSI, por sus siglas en inglés) y asumirá los gastos correspondientes, a efectos de la aplicación del presente Acuerdo. Se propone que lo dispuesto se adapte a las modificaciones que se produzcan en los Reglamentos (CE) n° 883/2004 y (CE) n° 987/2009 con posterioridad a su entrada en vigor, en el mismo sentido en que sea adaptado el Acuerdo sobre la retirada del Reino Unido de Gran Bretaña e Irlanda del Norte de la Unión Europea y de la Comunidad Europea de la Energía Atómica en aplicación de su artículo 36. Ello será igualmente aplicable a las Decisiones y Recomendaciones de la Comisión Administrativa arriba mencionadas.

What it says

Held in Spanish. Spain proposed social security coordination for nationals of EU countries or the United Kingdom, refugees, stateless people and third-country nationals who live in Gibraltar and start work (employed or self-employed) in an EU country on or after 1 January 2021, or who start such work in Gibraltar on or after that date; people receiving a benefit or pension from that work; and their family members and survivors. It would cover only situations not covered by Title III of Part Two of the Withdrawal Agreement. It proposed applying Article 48 of the Treaty on the Functioning of the European Union and Regulations (EC) 883/2004 and 987/2009; the United Kingdom as an observer in the Administrative Commission for social security coordination; United Kingdom participation in the electronic exchange of social security information (EESSI) at its own cost; and adapting to later changes in those Regulations in the same way as the Withdrawal Agreement.

What it became

In the treaty, see the Protocol on Social Security Coordination; its Article SSC.3 sets who it covers.

Annex 3

Annex 3 — frontier workers, Spain's proposal

The exact words

[Annex 3 — Workers / Frontier workers, as reproduced, in Spanish] El sistema que se acuerde deberá garantizar al menos la igualdad de trato con respecto al empleo, la retribución y las demás condiciones de trabajo y, en relación con el necesario permiso de trabajo deberían considerarse los siguientes elementos: definición del trabajador fronterizo: por cuenta ajena y por cuenta propia, lo más amplia posible, tomando como base, por ejemplo, la definición del acuerdo de retirada; acceso preferente al mercado de trabajo: no situación nacional de empleo o labour market test; posibilidad de que la solicitud se canalice por el empleador o por el trabajador; inexistencia de limitaciones por ocupación, con posibilidad de cambiar de empleador; posibilidad de que la solicitud prevea el desplazamiento para la búsqueda de empleo; obtención de un documento físico que le acredite como trabajador fronterizo y le facilite el paso de frontera.

What it says

Held in Spanish. Spain proposed that the system guarantee at least equal treatment in employment, pay and other working conditions, and that the following be considered for the work permit: a definition of frontier worker, employed and self-employed, as wide as possible (for example based on the Withdrawal Agreement); preferential access to the labour market with no labour-market test; applications by employer or worker; no limits by occupation, with the option to change employer; the possibility of travelling to look for work; and a physical document proving frontier-worker status and making the frontier crossing easier.

What it became

In the treaty, Part Four deals with frontier workers: Article 291 sets who is covered, and Title II, from Article 292, sets frontier workers' rights.

I · The Constitution of 2006

The Constitution of Gibraltar, in full.

The Gibraltar Constitution Order 2006: the Order, the Constitution in its eighty-four sections and Schedule, the transitional provisions, and the Despatch published with it — the exact words behind a tap.

The Gibraltar Constitution Order 2006 was made by Her Majesty in Council on 14 December 2006, after the referendum of 30 November 2006, and published in the Gazette on 28 December 2006. The Constitution in its Annex 1 took effect on 2 January 2007, the day the Governor proclaimed on 30 December 2006; Annex 2 carries the transitional provisions. The Foreign Secretary’s Despatch to the Governor of the same date was published with it and is given in full at the end. The Gibraltar (Appeals to Privy Council) (Amendment) Order 2009 (SI 2009/3207, in force 1 January 2010) makes the appeal to Her Majesty in Council run from the Court of Appeal established by section 61. The official register (gibraltarlaws.gov.gi) lists no amending Order as at 28 September 2026. The exact words below are the Gazette text.

The Order

Preamble

The exact words

At the Court at Buckingham Palace

THE 14th DAY OF DECEMBER 2006

PRESENT,

THE QUEEN’S MOST EXCELLENT MAJESTY IN COUNCIL

 Whereas Gibraltar is part of Her Majesty’s dominions and Her Majesty’s
Government have given assurances to the people of Gibraltar that Gibraltar will
remain part of Her Majesty’s dominions unless and until an Act of Parliament
otherwise provides, and furthermore that Her Majesty’s Government will never enter
into arrangements under which the people of Gibraltar would pass under the
sovereignty of another state against their freely and democratically expressed wishes:

 And whereas the people of Gibraltar have in a referendum held on 30th
November 2006 freely approved and accepted the Constitution annexed to this Order
which gives the people of Gibraltar that  degree of self-government which is
compatible with British sovereignty of Gibraltar and with the fact that the United
Kingdom remains fully responsible for Gibraltar’s external relations:

 Now, therefore, Her Majesty, by virtue and in exercise of all the powers
enabling Her to do so, is pleased, by and with the advice of Her Privy Council, to
order, and it is  ordered, as follows:-

What it says

This is the opening of the 2006 Order that sets out Gibraltar's Constitution. It was made at the Court at Buckingham Palace on 14 December 2006, with the Queen present in Council. It records that Gibraltar is part of Her Majesty's dominions, and that Her Majesty's Government have assured the people of Gibraltar that Gibraltar will remain part of Her Majesty's dominions unless and until an Act of Parliament provides otherwise, and also that Her Majesty's Government will never enter into arrangements under which the people of Gibraltar would pass under the sovereignty of another state against their freely and democratically expressed wishes. It also records that, in a referendum held on 30 November 2006, the people of Gibraltar freely approved and accepted the Constitution attached to this Order, which gives them the degree of self-government that is compatible with British sovereignty of Gibraltar and with the fact that the UK remains fully responsible for Gibraltar's external relations. For these reasons the Queen, using all the powers that allow her to do so and with the advice of her Privy Council, orders what follows.

Order, section 1

Citation, commencement and interpretation

The exact words

1.-(1)  This Order may be cited as the Gibraltar Constitution Order 2006.

(2)  This Order shall be published in the Gazette and shall come into force on the day
it is so published.

(3)   In this Order –

“the appointed day” means such day as may be prescribed by the Governor by
proclamation in the Gazette;

“the Constitution” means the Constitution set out in Annex 1 to this Order;

“the existing Order” means the Gibraltar Constitution Order 1969(a).

(4)   Section 78 of the Constitution shall apply for the purposes of interpreting this
section, section 2 and Annex 2 to this Order and otherwise in relation thereto as it
applies for the purpose of interpreting and in relation to the Constitution.

What it says

This part of the 2006 Order that sets out Gibraltar's Constitution gives the short name by which the Order may be cited, and says that the Order must be published in the Gazette and comes into force on the day it is published there. It explains three terms used in the Order: the appointed day is the day that the Governor may set by a proclamation in the Gazette; the Constitution is the Constitution set out in an annex to this Order; and the existing Order is the 1969 Order on Gibraltar's constitution. Another section of the Constitution applies to the interpretation of this section, of the next section of the Order and of another annex to the Order, and otherwise in relation to them, in the same way as it applies to the interpretation of the Constitution and in relation to it.

Order, section 2

Commencement of Constitution and revocation of existing Order

The exact words

2.   With effect from the appointed day –

(a)   the Constitution set out in Annex 1 to this Order shall (subject to the transitional
and other provisions set out in Annex 2 to this Order) have effect in Gibraltar, a part
of Her Majesty’s dominions, known as the City of Gibraltar;

(b)   the existing Order shall be revoked.

What it says

This part of the 2006 Order that sets out Gibraltar's Constitution says that, from the appointed day, the Constitution set out in an annex to this Order has effect in Gibraltar, which it describes as a part of Her Majesty's dominions known as the City of Gibraltar, subject to the transitional and other provisions set out in another annex to this Order; and that, from that day, the existing Order is revoked (it no longer has effect).

Annex 1 · The Constitution of Gibraltar

Chapter I · Protection of fundamental rights and freedoms

Chapter I

Preamble to Chapter I

The exact words

Whereas all peoples have the right of self-determination and by virtue of that right
they freely determine their political status and freely pursue their economic, social and
cultural development and may, for their own ends, freely dispose of their natural
wealth and resources without prejudice to any obligations arising out of international
economic co-operation, based upon the principle of mutual benefit and international
law;

And whereas the realisation of that right must be promoted and respected in
conformity with the provisions of the Charter of the United Nations and any other
applicable international treaties;

What it says

This opening passage of Gibraltar's Constitution records that all peoples have the right of self-determination, and that by that right they freely decide their political status and freely pursue their economic, social and cultural development, and may, for their own ends, freely dispose of their natural wealth and resources; this does not affect any obligations that arise from international economic co-operation, based on the principle of mutual benefit and international law. It also records that making that right a reality must be promoted and respected in line with the United Nations Charter and any other international treaties that apply.

Section 1

Fundamental rights and freedoms of the individual

The exact words

1.   It is hereby recognised and declared that in Gibraltar there have existed and shall
continue to exist without discrimination by reason of any ground referred to in section
14(3), but subject to respect for the rights and freedoms of others and for the public
interest, each and all of the following human rights and fundamental freedoms,
namely –

(a) the right of the individual to life, liberty, security of the person, the
enjoyment of property and the protection of the law;

(b) freedom of conscience, of expression, of assembly, of association and
freedom to establish schools; and

(c) the right of the individual to protection for his personal privacy, for the
privacy of his home and other property and from deprivation of
property without adequate compensation,

and the provisions of this Chapter shall have effect for the purpose of affording
protection to the said rights and freedoms subject to such limitations of that protection
as are contained in those provisions, being limitations designed to ensure that the
enjoyment of the said rights and freedoms by any individual does not prejudice the
rights and freedoms of others or the public interest.

What it says

This section of Gibraltar's Constitution recognises and declares that in Gibraltar each and all of the following human rights and fundamental freedoms have existed and will continue to exist, without discrimination on any of the grounds named in another section of the Constitution, but subject to respect for the rights and freedoms of others and for the public interest: the individual's right to life, liberty, security of the person, the enjoyment of property and the protection of the law; freedom of conscience, of expression, of assembly and of association, and freedom to establish schools; and the individual's right to protection of their personal privacy, of the privacy of their home and other property, and from being deprived of property without adequate compensation. The provisions of this chapter have effect to protect these rights and freedoms, subject to the limits on that protection that those provisions set out; those limits are meant to make sure that one person's enjoyment of these rights and freedoms does not harm the rights and freedoms of others or the public interest.

Section 2

Protection of right to life

The exact words

2.-(1)   No person shall be deprived of his life intentionally.

(2)  A person shall not be regarded as having been deprived of his life in
contravention of this section if he dies as the result of the use, to such extent and in
such circumstances as are permitted by law, of such force as is no more than
absolutely necessary –

(a) for the defence of any person from violence;

(b) in order to effect a lawful arrest or to prevent the escape of a person
lawfully detained; or

(c) for the purpose of suppressing a riot, insurrection or mutiny,

or if he dies as the result of a lawful act of war.

What it says

This section of Gibraltar's Constitution says that no one is to be deprived of their life intentionally. A person is not to be treated as having been deprived of life in breach of this section if they die as a result of the use of force that is no more than absolutely necessary, to the extent and in the circumstances that the law permits, to defend any person from violence, to make a lawful arrest or to prevent the escape of a person lawfully detained, or to put down a riot, insurrection or mutiny; nor if they die as a result of a lawful act of war.

Section 3

Protection of right to personal liberty

The exact words

3.-(1)   No person shall be deprived of his personal liberty save as may be authorised
by law in any of the following cases, that is to say –

(a) in consequence of his unfitness to plead to a criminal charge or in execution of
the sentence or order of a court, whether in Gibraltar or elsewhere, in respect
of a criminal offence of which he has been convicted;

(b) in execution of the order of a court punishing him for contempt of that court or
of another court or of a tribunal;

(c) in execution of the order of a court made to secure the fulfilment of any
obligation imposed on him by law;

(d) for the purpose of bringing him before a court in execution of the order of a
court;

(e) upon reasonable suspicion of his having committed, or being about to commit,
a criminal offence under any law;

(f) in the case of a person who is a minor as prescribed by law, for the purpose of
his education or welfare;

(g) for the purpose of preventing the spread of an infectious or contagious disease;

(h) in the case of a person who is, or is  reasonably suspected to be, of unsound
mind or addicted to drugs or alcohol or a vagrant, for the purpose of his care or
treatment or the protection of the community;

(i) for the purpose of preventing the unlawful entry of that person into Gibraltar,
or for the purpose of effecting the expulsion, extradition or other lawful
removal of that person from Gibraltar or  for the purpose of restricting that
person while he is being conveyed through Gibraltar in the course of his
extradition or removal as a convicted prisoner from one country to another or
the taking of proceedings relating thereto.

(2)   Any person who is arrested or detained shall be informed as soon as reasonably
practicable, in a language that he understands, of the reasons for his arrest or
detention.  Any person who is arrested or detained shall have the right, at any stage
and at his own expense, to retain and instruct without delay a legal practitioner of his
own choice, and to hold private communication with him, and in the case of a minor
as prescribed by law he shall also be afforded a reasonable opportunity for
communication with his parent or guardian, provided that when the person arrested or
detained is unable to retain a legal practitioner of his own choice or be represented by
a legal practitioner at the public expense as may be prescribed by any law, he may be
represented, and hold private communication with, such person as the court may
approve.

(3)   Any person who is arrested or detained –

(a) for the purpose of bringing him before a court in execution of the order of a
court; or

(b) upon reasonable suspicion of his having committed, or being about to commit,
a criminal offence,

and who is not released, shall be brought without undue delay before a court;  and if
any person arrested or detained as mentioned in paragraph (b) is not tried within a
reasonable time, then, without prejudice to any further proceedings that may be
brought against him, he shall be released  either unconditionally or upon reasonable
conditions, including in particular such conditions as are reasonably necessary to
ensure that he appears at a later date for trial or for proceedings preliminary to trial,
and without prejudice to the generality of the foregoing such conditions may include
bail.

(4)   Any person who is deprived of his liberty by arrest or detention shall be entitled
to take proceedings by which the lawfulness of his detention shall be decided speedily
by a court and his release ordered if the detention is not lawful.

(5)   Any person who is unlawfully arrested or detained by any other person shall be
entitled to compensation therefor from that other person.

What it says

This section of Gibraltar's Constitution says that no one is to be deprived of personal liberty except as the law may authorise in any of these cases: as a result of being unfit to plead to a criminal charge, or to carry out a court's sentence or order, in Gibraltar or elsewhere, for a criminal offence of which the person has been convicted; to carry out a court order punishing the person for contempt of that court, of another court or of a tribunal; to carry out a court order made to make sure the person fulfils an obligation the law places on them; to bring the person before a court to carry out a court's order; on reasonable suspicion that the person has committed, or is about to commit, a criminal offence under any law; for a person who is a minor as the law defines it, for their education or welfare; to prevent the spread of an infectious or contagious disease; for a person who is, or is reasonably suspected to be, of unsound mind, addicted to drugs or alcohol, or a vagrant, for their care or treatment or to protect the community; or to prevent the person's unlawful entry into Gibraltar, to carry out their expulsion, extradition or other lawful removal from Gibraltar, or to restrict them while they are being taken through Gibraltar in the course of their extradition or removal as a convicted prisoner from one country to another, or for taking proceedings relating to these. Anyone arrested or detained must be told the reasons for it as soon as reasonably practicable, in a language they understand. Anyone arrested or detained has the right, at any stage and at their own expense, to hire and instruct a lawyer of their own choice without delay and to speak with that lawyer in private; a minor, as the law defines it, must also be given a reasonable chance to contact a parent or guardian. Where the person cannot hire a lawyer of their own choice, or be represented by a lawyer paid from public funds as a law may provide, they may be represented by, and speak in private with, a person the court may approve. Anyone arrested or detained to be brought before a court under a court's order, or on reasonable suspicion of having committed or being about to commit a criminal offence, and who is not released, must be brought before a court without undue delay. If a person held on such suspicion is not tried within a reasonable time, they must be released, either unconditionally or on reasonable conditions, in particular conditions reasonably necessary to make sure they appear later for trial or for proceedings before trial; this does not affect any further proceedings that may be brought against them, and, without narrowing what is said before, those conditions may include bail. Anyone deprived of liberty by arrest or detention is entitled to bring proceedings in which a court decides quickly whether the detention is lawful and orders release if it is not. Anyone unlawfully arrested or detained by another person is entitled to compensation from that person.

Section 4

Protection from slavery and forced or compulsory labour

The exact words

4.-(1)   No person shall be held in slavery or servitude.

(2)   No person shall be required to perform forced or compulsory labour.

(3)  For the purposes of this section, the expression “forced or compulsory labour”
does not include –

(a) any work required to be done in the ordinary course of detention imposed in
accordance with section 3 or during conditional release from such detention or
as an alternative to such detention;

(b) any work or service required of a member of a disciplined force in pursuance
of his duties as such or, in the case of a person who has conscientious
objections to service as a member of a naval, military or air force, any work or
service that that person is required by law to perform in place of such service;
or
(c) any work or service required during a period of public emergency or in the
event of any other emergency or calamity that threatens the life or well-being
of the community, to the extent that the requiring of such work or service is
reasonably justifiable, in the circumstances of any situation arising or existing
during that period or as a result of that other emergency or calamity, for the
purpose of dealing with that situation.

What it says

This section of Gibraltar's Constitution says that no one is to be held in slavery or servitude, and that no one is to be required to do forced or compulsory labour. For this section, forced or compulsory labour does not include: work that must be done in the ordinary course of detention imposed in line with another section of the Constitution, or during conditional release from such detention, or as an alternative to it; work or service required of a member of a disciplined force as part of their duties as such, or, for a person who has conscientious objections to serving as a member of a naval, military or air force, work or service that the law requires that person to do instead of that service; or work or service required during a period of public emergency, or if any other emergency or calamity threatens the life or well-being of the community, but only to the extent that requiring it is reasonably justifiable, in the circumstances of any situation arising or existing during that period or as a result of that other emergency or calamity, to deal with that situation.

Section 5

Protection from inhuman treatment

The exact words

5.   No person shall be subjected to torture or  to inhuman or degrading punishment or
other such treatment.

What it says

This section of Gibraltar's Constitution says that no one is to be subjected to torture, or to inhuman or degrading punishment or other such treatment.

Section 6

Protection from deprivation of property

The exact words

6.-(1)   No property of any description shall be compulsorily taken possession of, and
no interest in or right over property of any description shall be compulsorily acquired,
except where the following conditions are satisfied, that is to say –

(a) the taking of possession or acquisition is necessary or expedient in the public
interest in accordance with Article 1 of the First Protocol to the European
Convention on Human Rights;

(b) there is reasonable justification for the causing of any hardship that may result
to any person having an interest in or right over the property; and

(c) provision is made by a law applicable to that taking of possession or
acquisition –

(i) for the prompt payment of adequate compensation; and

(ii) securing to any person having an interest in or right over the property a
right of access to the Supreme Court, whether direct or on appeal from
any other authority, for the determination of his interest or right, the
legality of the taking of possession or acquisition of the property, interest
or right, and the amount of any compensation to which he is entitled, and
for the purpose of obtaining prompt payment of that compensation.

(2)   No person who is entitled to compensation under this section shall be prevented
from remitting, within a reasonable time after he has received any amount of that
compensation, the whole of that amount (free from any deduction, charge or tax
imposed in respect of its remission) to any country of his choice outside Gibraltar.

(3)   Nothing contained in or done under the authority of any law shall be held to be
inconsistent with or in contravention of subsection (2) to the extent that the law in
question authorises –
(a) the attachment, by order of a court, of any amount of compensation to which a
person is entitled in satisfaction of the judgment of a court or pending the
determination of civil proceedings to which he is a party;

(b) the imposition of reasonable restrictions on the manner in which any amount
of compensation is to be remitted;

(c) the imposition of –

(i) any deduction, charge or tax; or

(ii) any obligation or restriction relating to exchange control,

that is imposed generally in respect of the remission of moneys from Gibraltar and
that is not discriminatory within the meaning of section 14(3).

(4)  Nothing contained in or done under the authority of any law shall be held to be
inconsistent with or in contravention of subsection (1) –

(a) to the extent that the law in question makes provision for the taking of
possession or acquisition of property –

(i) in satisfaction of any tax, rate or due;

(ii) by way of penalty for breach of the law or forfeiture or seizure in
consequence of a breach of the law;

(iii) as an incident of a lease, tenancy, mortgage, charge, sale, pledge or
contract;

(iv) in the execution of the judgment or order of a court;

(v) by reason of its being in a dangerous state or injurious to the health
of human beings, animals, trees or plants;

(vi) in consequence of any law with respect to the limitation of actions
or acquisitive prescription;

(vii) for so long only as may be necessary for the purposes of any
examination, investigation, trial or enquiry or, in the case of land, the
carrying out thereon –

(A) of work of soil conservation or the conservation of other
natural resources; or

(B) of agricultural development or improvement that the owner or
occupier of the land has been required, and has, without
reasonable and lawful excuse, refused or failed to carry out;

(viii) by way of the taking of any sample for the purposes of any law;
or
(ix) where the property consists of an animal upon its being found
trespassing or straying;

(b) to the extent that the law in question makes provision for the taking of
possession or acquisition of –

(i)  enemy property;

(ii) property of a person who has died or is unable, by reason of legal
incapacity, to administer it himself, for the purpose of its administration
for the benefit of the persons entitled to the beneficial interest therein;

(iii) the property of a person adjudged bankrupt or a body corporate in
liquidation, for the purpose of its administration for the benefit of the
creditors of the bankrupt or body corporate and, subject thereto, for the
benefit of other persons entitled to the beneficial interest in the property; or

(iv) property subject to a trust, for the purpose of vesting the property in
persons appointed as trustees under the instrument creating the trust or by
a court or, by order of a court, for the purpose of giving effect to the trust.

(5)   Nothing in this section shall affect the making or operation of any law so far as it
provides for vesting in the Crown the ownership of underground water or unextracted
minerals.

(6)  Nothing in this section shall affect the making or operation of any law for the
compulsory taking of possession or the compulsory acquisition in the public interest
of any property, or the compulsory acquisition in the public interest of any interest in
or right over property, where that property, interest or right is held by a body
corporate established by law for public purposes in which no moneys have been
invested other than moneys provided from public funds.

What it says

This section of Gibraltar's Constitution says that no property of any kind is to be compulsorily taken possession of, and no interest in or right over property of any kind is to be compulsorily acquired, except where all of these conditions are met: the taking or acquisition is necessary or expedient in the public interest, in line with a rule of a protocol to the European Convention on Human Rights; there is reasonable justification for any hardship that may be caused to anyone with an interest in or right over the property; and a law that applies to that taking or acquisition provides for the prompt payment of adequate compensation, and gives anyone with an interest in or right over the property a right to go to the Supreme Court, directly or on appeal from any other authority, to have decided their interest or right, whether the taking or acquisition of the property, interest or right is lawful, and the amount of any compensation they are entitled to, and to obtain prompt payment of that compensation. No one entitled to compensation under this section is to be prevented from sending the whole of any amount of it they have received, within a reasonable time of receiving it, to any country of their choice outside Gibraltar, free of any deduction, charge or tax imposed on sending it. A law, or anything done under a law, is not to be treated as breaking that rule on sending compensation abroad to the extent that the law authorises: a court order holding back (attaching) compensation a person is entitled to, to satisfy a court judgment or while civil proceedings to which that person is a party are decided; reasonable restrictions on how compensation is to be sent; or any deduction, charge or tax, or any obligation or restriction on exchange control, that is imposed generally on sending money from Gibraltar and is not discriminatory in the sense that another section of the Constitution gives that word. A law, or anything done under a law, is also not to be treated as breaking the rule on compulsory taking at the start of this section to the extent that the law provides for taking possession or acquisition of property: to settle any tax, rate or due; as a penalty for breaking the law, or as forfeiture or seizure because the law was broken; as part of a lease, tenancy, mortgage, charge, sale, pledge or contract; to carry out a court's judgment or order; because the property is in a dangerous state or harmful to the health of people, animals, trees or plants; as a result of any law on time limits for bringing claims or on gaining ownership through long possession (acquisitive prescription); only for as long as needed for an examination, investigation, trial or enquiry, or, for land, for carrying out on it work of soil conservation or of conserving other natural resources, or agricultural development or improvement that the owner or occupier was required to carry out and has, without reasonable and lawful excuse, refused or failed to carry out; by taking a sample for the purposes of any law; or, where the property is an animal, when it is found trespassing or straying. The same applies to the extent that the law provides for taking possession or acquisition of: enemy property; the property of a person who has died, or who cannot manage it because of legal incapacity, so that it is managed for the benefit of the people entitled to benefit from it; the property of a person declared bankrupt or of a body corporate in liquidation, so that it is managed for the benefit of the creditors and, subject to that, of the other people entitled to benefit from it; or property held in a trust, to place it in the hands of trustees appointed under the document creating the trust or by a court, or, by court order, to give effect to the trust. Nothing in this section affects the making or operation of any law so far as it gives the Crown ownership of underground water or of minerals not yet extracted. Nor does anything in this section affect the making or operation of any law for compulsorily taking possession of, or compulsorily acquiring in the public interest, any property, or compulsorily acquiring in the public interest any interest in or right over property, where that property, interest or right is held by a body corporate set up by law for public purposes in which no money has been invested other than money from public funds.

Section 7

Protection for privacy of home and other property

The exact words

7.-(1)  Every person has the right to respect for his private and family life, his home
and his correspondence.

(2)   Except with his own consent, no person shall be subjected to the search of his
person or his property or the entry by others on his premises.

(3)   Nothing contained in or done under the authority of any law shall be held to be
inconsistent with or in contravention of this section to the extent that the law in
question makes provision -

(a) in the interests of defence, the economic well-being of Gibraltar, public safety,
public order, public morality, public health, town planning, the development
or utilisation of mineral resources, or the development or utilisation of any
other property in such a manner as to promote the public benefit;

(b) for the purpose of protecting the rights or freedoms of other persons;

(c) to enable an officer or agent of the Government, a local government authority,
or a body corporate established by law for public purposes, to enter on the
premises of any person in order to value those premises for the purpose of any
tax, rate or due, or in order to carry out work connected with any property that
is lawfully on those premises and that belongs to the Government, that local
government authority or that body corporate, as the case may be;

(d) to authorise, for the purpose of enforcing the judgment or order of a court in
any civil proceedings, the search of any person or property by order of a court
or the entry upon any premises by such order; or

(e) for the prevention of disorder or crime,

except so far as that provision or, as the case may be, the thing done under the
authority thereof is shown not to be reasonably justifiable in a democratic society.

What it says

This section of Gibraltar's Constitution says that everyone has the right to respect for their private and family life, their home and their correspondence. Except with their own consent, no one is to be subjected to a search of their person or their property, or to others entering their premises. A law, or anything done under a law, is not to be treated as breaking this section to the extent that the law makes provision: in the interests of defence, the economic well-being of Gibraltar, public safety, public order, public morality, public health, town planning, the development or use of mineral resources, or the development or use of any other property in a way that promotes the public benefit; to protect the rights or freedoms of other people; to allow an officer or agent of the Government, a local government authority, or a body corporate set up by law for public purposes, to enter anyone's premises to value them for any tax, rate or due, or to carry out work connected with property that is lawfully on those premises and belongs to the Government, that local government authority or that body corporate, as the case may be; to authorise, in order to enforce a court's judgment or order in any civil proceedings, the search of any person or property by court order, or entry on any premises by such an order; or to prevent disorder or crime. This does not apply so far as that provision, or the thing done under it, is shown not to be reasonably justifiable in a democratic society.

Section 8

Provisions to secure protection of law

The exact words

8.-(1)   If any person is charged with a criminal offence, then, unless the charge is
withdrawn, the case shall be afforded a fair hearing within a reasonable time by an
independent and impartial court established by law;  and, except with his own consent
or as may be prescribed by law, the trial shall not take place in his absence.

(2)   Every person who is charged with a criminal offence –

(a) shall be presumed to be innocent until he is proved or has pleaded
guilty;

(b) shall be informed as soon as reasonably practicable, in a language that
he understands and in detail, of the nature of the offence;

(c) shall be given adequate time and facilities for the preparation of his
defence;

(d) shall be permitted to defend himself in person or, at his own expense,
by a legal representative of his own choice or, when the interests of
justice so require, by a legal representative provided at the public
expense;

(e) shall be afforded facilities to examine, in person or by his legal
representative, the witnesses called by the prosecution before any
court, and to obtain the attendance  and carry out the examination of
witnesses to testify on his behalf before that court on the same
conditions as those applying to witnesses called by the prosecution;

(f) shall be permitted to have without payment the assistance of an
interpreter if he cannot understand the language used at the trial of the
offence.

(3)   When a person is tried for any criminal offence, the accused person or any person
authorised by him in that behalf shall, if he so requires and subject to payment of such
reasonable fee as may be specified by or under any law, be given within a reasonable
time after judgment a copy for the use of the accused person of any record of the
proceedings made by or on behalf of the court.

(4)   No person shall be held to be guilty of a criminal offence on account of any act
or omission that did not, at the time it took place, constitute such an offence, and no
penalty shall be imposed for a criminal offence that is severer in degree or description
than the maximum penalty that might have been imposed for that offence at the time
when it was committed.

(5)   No person who shows that he has been tried by a competent court for a criminal
offence and either convicted or acquitted shall again be tried for that offence or for
any other criminal offence of which he could have been convicted at the trial of that
offence, save upon the order of a superior court in the course of appeal or review
proceedings relating to the conviction or acquittal.

(6)  No person shall be tried for a criminal offence if he shows that he has been
granted a pardon, by a competent authority, for that offence.

(7)   No person who is tried for a criminal offence shall be compelled to give evidence
at the trial.

(8)  Any court or other authority required or empowered by law to determine the
existence or extent of any civil right or obligation shall be established by law and shall
be independent and impartial;  and where proceedings for such a determination are
instituted by any person before such a court or authority, the case shall be given a fair
hearing within a reasonable time.

(9)   Except with the agreement of all the parties thereto, all proceedings of every
court and proceedings for the determination of the existence or extent of any civil
right or obligation before any other authority, including the announcement of the
decision of the court or other authority, shall be held in public.

(10)  Nothing in subsection (9) shall prevent the court or other authority from
excluding from the proceedings (except the announcement of the decision of the court
or other authority) persons other than the parties thereto and their legal representatives
to such extent as the court or other authority –

(a) may by law be empowered to do so and may consider necessary or
expedient either in circumstances where publicity would prejudice the
interest of justice, or in interlocutory proceedings, or in the interests of
public morality, the welfare of minors as prescribed by law or the
protection of the private lives of persons concerned in the proceedings;
or
(b) may by law be empowered or required to do so in the interests of
defence, public safety or public order.

(11) Nothing contained in or done under the authority of any law shall be held to
be inconsistent with or in contravention of –

(a) subsection (2)(a), to the extent that the law in question imposes upon
any person charged with a criminal offence the burden of proving
particular facts;

(b) subsection (2)(e), to the extent that the law in question imposes
conditions that must be satisfied if witnesses called to testify on behalf
of an accused person are to be paid their expenses out of public funds;

(c) subsection (5), to the extent that the law in question authorises a court
to try a member of a disciplined force for a criminal offence
notwithstanding any trial and conviction or acquittal of that member
under the disciplinary law of that force, so, however, that any court so
trying such a member and convicting him shall in sentencing him to
any punishment take into account any punishment awarded him under
that disciplinary law.

(12)   In this section –

“criminal offence” means a crime, misdemeanour or contravention punishable under
the law of Gibraltar;

“legal representative” means a person lawfully in or entitled to be in Gibraltar and
entitled to practise in Gibraltar as a barrister or, except in relation to proceedings
before a court in which a solicitor has no right of audience, as a solicitor.

What it says

This section of Gibraltar's Constitution says that, if anyone is charged with a criminal offence, then, unless the charge is withdrawn, the case must be given a fair hearing within a reasonable time by an independent and impartial court set up by law; and, except with their own consent or as the law may provide, the trial is not to take place in their absence. Everyone charged with a criminal offence: is to be presumed innocent until proved guilty or until they have pleaded guilty; must be told as soon as reasonably practicable, in a language they understand and in detail, what the offence is; must be given adequate time and facilities to prepare their defence; must be allowed to defend themselves in person or, at their own expense, through a legal representative of their own choice or, when the interests of justice require it, through a legal representative paid from public funds; must be given facilities to question, in person or through their legal representative, the witnesses called by the prosecution before any court, and to have witnesses attend and be questioned to give evidence for them before that court on the same conditions as apply to the prosecution's witnesses; and must be allowed the free help of an interpreter if they cannot understand the language used at the trial. When a person is tried for a criminal offence, the accused, or anyone they authorise for this, must, if they ask and on payment of any reasonable fee set by or under a law, be given within a reasonable time after judgment a copy, for the accused's use, of any record of the proceedings made by or for the court. No one is to be found guilty of a criminal offence for an act or omission that was not such an offence at the time it took place, and no penalty for a criminal offence is to be imposed that is more severe in degree or kind than the maximum penalty that could have been imposed for that offence when it was committed. No one who shows that a competent court has tried them for a criminal offence and either convicted or acquitted them is to be tried again for that offence, or for any other criminal offence of which they could have been convicted at that trial, except on the order of a superior court in appeal or review proceedings on the conviction or acquittal. No one is to be tried for a criminal offence if they show that a competent authority has pardoned them for that offence. No one tried for a criminal offence is to be forced to give evidence at the trial. Any court or other authority that the law requires or allows to decide whether a civil right or obligation exists, or how far it goes, must be set up by law and be independent and impartial; and where anyone brings proceedings for such a decision before such a court or authority, the case must be given a fair hearing within a reasonable time. Unless all the parties agree, all proceedings of every court, and proceedings before any other authority to decide whether a civil right or obligation exists or how far it goes, including the announcement of the decision, are to be held in public. That rule on public hearings does not stop the court or other authority from excluding people other than the parties and their legal representatives from the proceedings (but not from the announcement of the decision) to the extent that the court or authority: may be given that power by law and may consider it necessary or expedient, where publicity would harm the interests of justice, or in interim proceedings, or in the interests of public morality, the welfare of minors as the law defines them, or the protection of the private lives of people concerned in the proceedings; or may be given that power, or be required, by law to do so in the interests of defence, public safety or public order. A law, or anything done under a law, is not to be treated as breaking: the presumption of innocence, to the extent that the law places on a person charged with a criminal offence the burden of proving particular facts; the rule on questioning and calling witnesses, to the extent that the law sets conditions that must be met for witnesses called for an accused person to be paid their expenses from public funds; or the rule against being tried twice, to the extent that the law allows a court to try a member of a disciplined force for a criminal offence even after that member has been tried and convicted or acquitted under that force's disciplinary law, but a court that tries and convicts such a member must, in sentencing, take into account any punishment given to them under that disciplinary law. In this section, a criminal offence is a crime, misdemeanour or contravention punishable under the law of Gibraltar; and a legal representative is a person lawfully in, or entitled to be in, Gibraltar and entitled to practise in Gibraltar as a barrister or, except for proceedings before a court in which a solicitor has no right to be heard, as a solicitor.

Section 9

Protection of freedom of conscience

The exact words

9.-(1)   Except with his own consent, no person shall be hindered in the enjoyment of
his freedom of conscience, and for the purposes of this section the said freedom
includes freedom of thought and of religion, freedom to change his religion or belief,
and freedom, either alone or in community with others and both in public and in
private, to manifest and propagate his religion or belief in worship, teaching, practice
and observance.

(2)   Except with his own consent (or, if he is a minor as prescribed by law, with the
consent of his guardian), no person attending any place of education shall be required
to receive religious instruction or to take part in or attend any religious ceremony or
observance if that instruction, ceremony or observance relates to a religion that he
does not profess.

(3)   No religious community or denomination shall be prevented from or hindered in
making provision for the giving, by persons lawfully in Gibraltar, of religious
instruction to persons of that community or denomination in the course of any
education provided by that community or denomination.

(4)   No person shall be compelled to take any oath that is contrary to his religion or
belief or to take any oath in a manner that is contrary to his religion or belief.

(5)   Nothing contained in or done under the authority of any law shall be held to be
inconsistent with or in contravention of subsection (1) or (3) to the extent that the law
in question makes provision –

(a) in the interests of defence, public  safety, public order, public morality
or public health; or

(b) for the purpose of protecting the rights and freedoms of other persons,
including the right to observe and practise any religion or belief
without the unsolicited intervention of persons professing any other
religion or belief,

except so far as that provision or, as the case may be, the thing done under the
authority thereof is shown not to be reasonably justifiable in a democratic society.

(6)   References in this section to a religion shall be construed as including references
to a religious denomination and cognate expressions shall be construed accordingly.

What it says

This section of Gibraltar's Constitution says that, except with their own consent, no one is to be hindered in enjoying their freedom of conscience; for this section, that freedom includes freedom of thought and of religion, freedom to change their religion or belief, and freedom, alone or together with others and both in public and in private, to show and spread their religion or belief in worship, teaching, practice and observance. Except with their own consent (or, for a minor as the law defines it, with the consent of their guardian), no one attending any place of education is to be required to receive religious instruction, or to take part in or attend any religious ceremony or observance, if that instruction, ceremony or observance relates to a religion they do not profess. No religious community or denomination is to be prevented or hindered from arranging for people lawfully in Gibraltar to give religious instruction to members of that community or denomination as part of any education that the community or denomination provides. No one is to be forced to take an oath that is against their religion or belief, or to take an oath in a way that is against their religion or belief. A law, or anything done under a law, is not to be treated as breaking the rule on freedom of conscience or the rule on religious instruction by communities to the extent that the law makes provision in the interests of defence, public safety, public order, public morality or public health, or to protect the rights and freedoms of other people, including the right to observe and practise any religion or belief without unasked-for intervention by people of any other religion or belief; this does not apply so far as that provision, or the thing done under it, is shown not to be reasonably justifiable in a democratic society. In this section, a religion includes a religious denomination, and related words are read in the same way.

Section 10

Protection of freedom of expression

The exact words

10.-(1)   Except with his own consent, no person shall be hindered in the enjoyment of
his freedom of expression, that is to say, freedom to hold opinions and to receive and
impart ideas and information without interference, and freedom from interference
with his correspondence.

(2)   Nothing contained in or done under the authority of any law shall be held to be
inconsistent with or in contravention of this section to the extent that the law in
question makes provision –

(a) in the interests of defence, public  safety, public order, public morality
or public health;

(b) for the purpose of protecting the reputations, rights and freedoms of
other persons or the private lives of persons concerned in legal
proceedings and proceedings before statutory tribunals, preventing the
disclosure of information received in confidence, maintaining the
authority and independence of the courts, or regulating telephony,
other methods of telecommunication or electronic communication
transmission systems, telegraphy, posts, wireless broadcasting,
television, public exhibitions or public entertainments; or

(c) for the imposition of restrictions on public officers,

except so far as that provision or, as the case may be, the thing done under the
authority thereof is shown not to be reasonably justifiable in a democratic society.

What it says

This section of Gibraltar's Constitution says that, except with their own consent, no one is to be hindered in enjoying their freedom of expression, which means freedom to hold opinions and to receive and pass on ideas and information without interference, and freedom from interference with their correspondence. A law, or anything done under a law, is not to be treated as breaking this section to the extent that the law makes provision: in the interests of defence, public safety, public order, public morality or public health; to protect the reputations, rights and freedoms of other people, or the private lives of people concerned in legal proceedings and in proceedings before tribunals set up by law; to prevent the disclosure of information received in confidence; to maintain the authority and independence of the courts; to regulate telephony, other methods of telecommunication or electronic communication transmission systems, telegraphy, posts, wireless broadcasting, television, public exhibitions or public entertainments; or to impose restrictions on public officers. This does not apply so far as that provision, or the thing done under it, is shown not to be reasonably justifiable in a democratic society.

Section 11

Protection of freedom of assembly and association

The exact words

11.-(1)   Except with his own consent, no person shall be hindered in the enjoyment of
his freedom of assembly and association, that is to say, his right to assemble freely
and associate with other persons and in particular to form or belong to trade unions or
other associations for the protection of his interests.

(2)   Nothing contained in or done under the authority of any law shall be held to be
inconsistent with or in contravention of this section to the extent that the law in
question makes provision –

(a) in the interests of defence, public  safety, public order, public morality
or public health;

(b) for the purpose of protecting the rights and freedoms of other persons;

(c) for the imposition of restrictions upon public officers; or

(d) for the registration of trade unions in a register established by or under
a law and for imposing reasonable conditions relating to the procedure
for entry on such a register (including conditions as to the minimum
number and qualifications of persons necessary to constitute a trade
union qualified for registration),

except so far as that provision or, as the case may be, the thing done under the
authority thereof is shown not to be reasonably justifiable in a democratic society.

What it says

This section of Gibraltar's Constitution says that, except with their own consent, no one is to be hindered in enjoying their freedom of assembly and association, which means their right to meet freely and to associate with other people, and in particular to form or belong to trade unions or other associations to protect their interests. A law, or anything done under a law, is not to be treated as breaking this section to the extent that the law makes provision: in the interests of defence, public safety, public order, public morality or public health; to protect the rights and freedoms of other people; to impose restrictions on public officers; or for registering trade unions in a register set up by or under a law, and for imposing reasonable conditions on the procedure for being entered in such a register (including conditions on the minimum number of people, and their qualifications, needed to make up a trade union that qualifies for registration). This does not apply so far as that provision, or the thing done under it, is shown not to be reasonably justifiable in a democratic society.

Section 12

Protection of freedom to establish schools

The exact words

12.-(1)   No religious denomination and no  religious, social, ethnic or cultural
association or group shall be prevented from establishing and maintaining schools at
its own expense.

(2)   Nothing contained in or done under the authority of any law shall be held to be
inconsistent with or in contravention of subsection (1) to the extent that the law in
question makes provision –

(a) in the interests of defence, public  safety, public order, public morality
or public health; or

(b) for regulating such schools in the interests of the persons receiving
instruction therein,

except so far as that provision or, as the case may be, the thing done under the
authority thereof is shown not to be reasonably justifiable in a democratic society.

(3)   No person shall be prevented from sending his child (including a person of whom
he is the guardian) to any such school by reason only that the school is not established
or maintained by the Government.

What it says

This section of Gibraltar's Constitution says that no religious denomination, and no religious, social, ethnic or cultural association or group, is to be prevented from setting up and running schools at its own expense. A law, or anything done under a law, is not to be treated as breaking that rule to the extent that the law makes provision in the interests of defence, public safety, public order, public morality or public health, or for regulating such schools in the interests of the people taught in them; this does not apply so far as that provision, or the thing done under it, is shown not to be reasonably justifiable in a democratic society. No one is to be prevented from sending their child (including someone of whom they are the guardian) to any such school only because the school is not set up or run by the Government.

Section 13

Protection of freedom of movement

The exact words

13.-(1)   No person shall be deprived of his freedom of movement, and for the
purposes of this section the said freedom means the right to move freely throughout
Gibraltar, the right to reside in any part of Gibraltar, the right to enter Gibraltar, the
right to leave Gibraltar and immunity from expulsion from Gibraltar.

(2)   Any restriction on a person’s freedom of movement that is involved in his lawful
detention shall not be held to be inconsistent with or in contravention of this section.

(3)   Nothing contained in or done under the authority of any law shall be held to be
inconsistent with or in contravention of this section to the extent that the law in
question makes provision -

(a) for the imposition of restrictions, by order of a court, on the movement
or residence within Gibraltar of any person either in consequence of
his having been found guilty of a criminal offence under the law of
Gibraltar or for the purpose of ensuring that he appears before a court
at a later date for trial in respect of such a criminal offence or for
proceedings preliminary to trial or for proceedings relating to his
extradition or other lawful removal from Gibraltar;

(b) for the imposition of restrictions on the movement or residence within
Gibraltar of any person who does not belong to Gibraltar, provided it
is reasonably justifiable in a democratic society, or the exclusion or
expulsion from Gibraltar of any such person;

(c) for the imposition of restrictions on the acquisition or use by any
person of land or other property in Gibraltar;

(d) for the imposition of restrictions on the movement or residence in
Gibraltar or on the right to leave Gibraltar of persons generally or any
class of persons that are reasonably required –

(i) in the interests of defence, public safety, public order,
public morality or public health; or

(ii) for the purpose of protecting the rights and freedoms of
other persons,

except so far as that provision or, as the case may be, the thing done
under the authority thereof is shown not to be reasonably justifiable in
a democratic society;

(e) for the removal of a person from Gibraltar to be tried outside Gibraltar
for a criminal offence or to undergo imprisonment outside Gibraltar in
execution of the sentence of a court in respect of a criminal offence of
which he has been convicted; or

(f) for the imposition of restrictions on the right of any person to leave
Gibraltar in order to secure the fulfilment of any obligations imposed
upon that person by law, except so far as the provision or, as the case
may be, the thing done under the authority thereof is shown not to be
reasonably justifiable in a democratic society.

What it says

This section of Gibraltar's Constitution says that no one is to be deprived of their freedom of movement; for this section, that freedom means the right to move freely throughout Gibraltar, the right to live in any part of Gibraltar, the right to enter Gibraltar, the right to leave Gibraltar, and protection from being expelled from Gibraltar. A restriction on a person's freedom of movement that comes with their lawful detention is not to be treated as breaking this section. A law, or anything done under a law, is not to be treated as breaking this section to the extent that the law makes provision: for a court to order restrictions on a person's movement or residence within Gibraltar, either because they have been found guilty of a criminal offence under the law of Gibraltar, or to make sure that they appear before a court later for trial for such an offence, for proceedings before trial, or for proceedings on their extradition or other lawful removal from Gibraltar; for restrictions on the movement or residence within Gibraltar of anyone who does not belong to Gibraltar, provided it is reasonably justifiable in a democratic society, or for excluding or expelling any such person from Gibraltar; for restrictions on anyone acquiring or using land or other property in Gibraltar; for restrictions on the movement or residence in Gibraltar, or on the right to leave Gibraltar, of people generally or of any class of people, that are reasonably required in the interests of defence, public safety, public order, public morality or public health, or to protect the rights and freedoms of other people, except so far as that provision, or the thing done under it, is shown not to be reasonably justifiable in a democratic society; for removing a person from Gibraltar to be tried outside Gibraltar for a criminal offence, or to serve a prison sentence outside Gibraltar imposed by a court for a criminal offence of which they have been convicted; or for restrictions on anyone's right to leave Gibraltar in order to make sure that they fulfil obligations the law places on them, except so far as the provision, or the thing done under it, is shown not to be reasonably justifiable in a democratic society.

Section 14

Protection from discrimination on the grounds of race, etc

The exact words

14.-(1)   Subject to subsections (4), (5) and (7), no law shall make any provision that
is discriminatory either of itself or in its effect.

(2)  Subject to subsections (6), (7) and (8), no person shall be treated in a
discriminatory manner by any person acting in the performance of any public function
conferred by any law or otherwise in the performance of the functions of any public
office or any public authority.

(3)  In this section, the expression “discriminatory” means affording different
treatment to different persons attributable wholly or mainly to their respective
descriptions by race, caste, place of or social origin, political or other opinions or
affiliations, colour, language, sex, creed, property, birth or other status, or such other
grounds as the European Court of Human Rights may, from time to time, determine to
be discriminatory, whereby persons of one such description are subjected to
disabilities or restrictions to which persons  of another such description are not made
subject or are accorded privileges or advantages that are not accorded to persons of
another such description.

(4)  Subsection (1) shall not apply to any law so far as that law makes provision –

(a) for the appropriation of revenues or other funds of Gibraltar;

(b) with respect to persons who do not belong to Gibraltar;

(c) for the application, in the case of persons of any such description as is
referred to in subsection (3) (or of persons connected with such
persons), of the law with respect to adoption, marriage, divorce, burial,
devolution of property on death or other like matters that is the
personal law applicable to persons of that description;

(d) for conferring the status of a Gibraltarian for the purposes of the
Gibraltarian Status Ordinance upon any person or for withdrawing that
status from any person; or

(e) whereby persons of any such description as is mentioned in subsection
(3) may be subjected to any disability or restriction or may be accorded
any privilege or advantage that, having regard to its nature and to
special circumstances pertaining to those persons or to persons of any
other such description, is consistent with the provisions of the
European Convention on Human Rights.

(5)  Nothing contained in any law shall be held to be inconsistent with or in
contravention of subsection (1) to the extent that –

(a) it requires a person to belong to Gibraltar or to possess any other qualification
(not being a qualification specifically relating to any of the descriptions or
grounds referred to in subsection (3)) in order to be eligible for appointment to
any office in the public service or in a disciplined force or in the service of a
local government authority or in a body corporate established by law for
public purposes; or

(b) it makes reasonable provision for ensuring that persons holding office as
aforesaid and giving instruction in schools maintained by the Government and
attended wholly or mainly by pupils of a particular religious community or
denomination are acceptable on moral and religious grounds to that religious
community or denomination, or to the authorities of that community or
denomination.

(6)   Subsection (2) shall not apply to anything which is expressly or by necessary
implication authorised to be done by any such provision of law as is referred to in
subsection (4) or (5).

(7)   Nothing contained in or done under the authority of any law shall be held to be
inconsistent with or in contravention of this section to the extent that the law in
question makes provision whereby persons of any such description as is mentioned in
subsection (3) may be subjected to any restriction on the rights and freedoms
guaranteed by sections 7, 9, 10, 11, 12 and 13, being such a restriction as is authorised
by section 7(3), 9(5), 10(2), 11(2), 12(2) or 13(3), as the case may be.

(8)   Subsection (2) shall not affect any discretion relating to the institution, conduct
or discontinuance of civil or criminal proceedings in any court that is vested in any
person by or under this Constitution or any other law.

What it says

This section of Gibraltar's Constitution says that, subject to exceptions set out later in this section, no law is to make any provision that is discriminatory, either in itself or in its effect; and that, subject to other exceptions set out later in this section, no one is to be treated in a discriminatory way by anyone acting in the performance of a public function given by any law, or otherwise in performing the functions of any public office or public authority. In this section, discriminatory means giving different treatment to different people that is due wholly or mainly to their respective descriptions by race, caste, place of origin or social origin, political or other opinions or affiliations, colour, language, sex, creed, property, birth or other status, or any other grounds that the European Court of Human Rights may from time to time decide are discriminatory, so that people of one such description are subjected to disabilities or restrictions that people of another such description are not subjected to, or are given privileges or advantages that people of another such description are not given. The rule against discriminatory laws does not apply to a law so far as it makes provision: for allocating (appropriating) the revenues or other funds of Gibraltar; about people who do not belong to Gibraltar; for applying, to people of any such description (or to people connected with them), the law on adoption, marriage, divorce, burial, the passing of property on death or other similar matters that is the personal law that applies to people of that description; for giving anyone the status of a Gibraltarian under Gibraltar's law on that status, or for taking that status away from anyone; or by which people of any such description may be subjected to a disability or restriction, or given a privilege or advantage, that, given its nature and special circumstances relating to those people or to people of any other such description, is consistent with the European Convention on Human Rights. Nor is a law to be treated as breaking the rule against discriminatory laws to the extent that it requires a person to belong to Gibraltar, or to have any other qualification (not one specifically related to any of the descriptions or grounds in the meaning of discriminatory above), to be eligible for appointment to any office in the public service, in a disciplined force, in the service of a local government authority or in a body corporate set up by law for public purposes; or to the extent that it makes reasonable provision to make sure that people holding such an office and teaching in schools maintained by the Government and attended wholly or mainly by pupils of a particular religious community or denomination are acceptable, on moral and religious grounds, to that community or denomination or to its authorities. The rule against discriminatory treatment does not apply to anything that a law of any of the kinds listed in these two groups of exceptions authorises to be done, expressly or by necessary implication. A law, or anything done under a law, is not to be treated as breaking this section to the extent that the law makes provision by which people of any such description may be subjected to a restriction on the rights and freedoms guaranteed by six other sections of the Constitution, where it is a restriction that the relevant one of those sections allows. The rule against discriminatory treatment does not affect any discretion over starting, conducting or ending civil or criminal proceedings in any court that is given to any person by or under this Constitution or any other law.

Section 15

Right to marry and found a family

The exact words

15.   Men and women of marriageable age have the right to marry and to found a
family as prescribed by any law governing the exercise of this right.

What it says

Gibraltar's Constitution says that men and women of marriageable age have the right to marry and to found a family, as laid down by any law that governs how this right is exercised.

Section 16

Enforcement of protective provisions

The exact words

16.-(1)   If any person alleges that any of the foregoing provisions of this Chapter has
been, is being or is likely to be contravened in relation to him, then, without prejudice
to any other action with respect to the same matter that is lawfully available, that
person may apply to the Supreme Court for redress.

(2)  The Supreme Court shall have original jurisdiction to hear and determine any
application made by any person in pursuance of subsection (1), and may make such
orders, issue such writs and give such directions as it may consider appropriate for the
purpose of enforcing, or securing the enforcement of, any of the foregoing provisions
of this Chapter to the protection of which the person concerned is entitled.

(3)  The Supreme Court shall have such powers in addition to those conferred by
subsection (2) as may be prescribed for the purpose of enabling that court more
effectively to exercise the jurisdiction conferred upon it by this section.

(4)  The Chief Justice may make rules with respect to the practice and procedure of
the Supreme Court in relation to the jurisdiction and powers conferred upon it by or
under this section (including rules with respect to the time within which applications
to that court may be made).

What it says

Gibraltar's Constitution says that anyone who claims that any of the earlier provisions of this Chapter of the Constitution has been, is being or is likely to be broken in relation to them may apply to the Supreme Court for a remedy; this does not affect any other lawful action open to them on the same matter. The Supreme Court has the power to hear and decide any such application as the first court to deal with it, and may make the orders, issue the writs and give the directions it considers appropriate to enforce, or to secure the enforcement of, any of those earlier provisions whose protection the person is entitled to. The Supreme Court is to have any further powers that may be laid down so that it can exercise this jurisdiction more effectively. The Chief Justice may make rules on the practice and procedure of the Supreme Court for the jurisdiction and powers given to it by or under this section, including rules on the time within which applications to it may be made.

Section 17

Provisions for periods of public emergency

The exact words

17.-(1)   Nothing contained in or done under the authority of any regulation made
under the Emergency Powers Order in Council 1939 (a) or any law enacted by the
Legislature to like effect shall be held to be inconsistent with or in contravention of
section 3, section 4(2) or any provision of sections 7, 9, 10, 11 or 12, section 13(1) or
(3) or section 14 to the extent that the regulation or law in question makes in relation
to any period of public emergency provision, or authorises the doing during any such
period of anything, to the extent strictly required by the exigencies of the situation
arising or existing during that period for the purpose of dealing with that situation.

(2)   Where any person who is lawfully detained in pursuance only of such a
regulation or law as is referred to in subsection (1) so requests at any time during the
period of that detention (but if he has already made such a request during that period
not earlier than six months after he last made such a request during that period), his
case shall be reviewed by an independent and impartial tribunal established by law
and presided over by a person, entitled to practise as a barrister in Gibraltar, appointed
by the Chief Justice.

(3)   On any review by a tribunal in pursuance of this section of the case of a detained
person, the tribunal may make recommendations concerning the necessity or
expediency of continuing his detention to the authority by which it was ordered but,
unless it is otherwise prescribed, that authority shall not be obliged to act in
accordance with any such recommendations.

(a) See S.I. 1952/2031 (1952 I. p.620).  The relevant amending instruments are S.I. 1956/731, 1963/88,
1633, 1964/267, 1199, 1965/131, 1968/724, 1973/759.

What it says

Gibraltar's Constitution says that nothing in, or done under, a regulation made under an Order in Council of 1939 on emergency powers, or under any law passed by the Legislature to the same effect, is to be held to break certain sections of the Constitution, or certain parts of other sections (named by number in the text), to the extent that the regulation or law provides for a period of public emergency, or allows anything to be done during such a period, only as far as strictly required by the situation arising or existing during that period, for the purpose of dealing with that situation. If a person lawfully detained only under such a regulation or law asks, at any time during the detention, for the case to be reviewed, it must be reviewed by an independent and impartial tribunal set up by law and chaired by a person entitled to practise as a barrister in Gibraltar, appointed by the Chief Justice; if the person has already made such a request during that detention, a new one may be made no earlier than six months after the last. On such a review, the tribunal may make recommendations to the authority that ordered the detention about whether continuing it is necessary or expedient, but, unless the law provides otherwise, that authority does not have to follow them. A footnote says where the 1939 Order in Council was published and lists the relevant instruments that amended it.

Section 18

Interpretation and savings

The exact words

18.-(1)   In this Chapter, unless the context otherwise requires –

“child” includes a stepchild and a child adopted in a manner recognised by law;

“contravention”, in relation to any requirement, includes a failure to comply with that
requirement, and cognate expressions shall be construed accordingly;

“court” means any court of law having jurisdiction in Gibraltar, including Her
Majesty in Council, but excepting, save in sections 2 and 4 and this section, a court
established by a disciplinary law;

“member”, in relation to a disciplined force, includes any person who, under the law
regulating the discipline of that force, is subject to that discipline.

(2)   In this Chapter “a period of public emergency” means any period during which –

(a) Her Majesty is at war;

(b) the provisions of Part II of the Emergency Powers Order in Council
1939 are in operation in Gibraltar, or any emergency has been declared
under any law enacted by the Legislature to like effect.

(3)   For the purposes of this Chapter a person shall be deemed to belong to Gibraltar
if that person is a Gibraltarian for the purposes of the Gibraltarian Status Ordinance.

(4)  In relation to any person who is a member of a disciplined force raised in
accordance with such provisions as may be prescribed by the Legislature, nothing
contained in or done under the authority of the disciplinary law of that force shall be
held to be inconsistent with or in contravention of any of the provisions of this
Chapter other than sections 2, 4 and 5.

(5)   In relation to any person who is a member of a disciplined force raised otherwise
than as aforesaid and lawfully present in Gibraltar, nothing contained in or done under
the authority of the disciplinary law of that force shall be held to be inconsistent with
or in contravention of any of the provisions of this Chapter.

(6)  Nothing contained in section 10, 11 or 13 shall be construed as precluding the
inclusion in the terms and conditions of service of public officers of reasonable
requirements as to their communication or association with other persons or as to their
movements or residence.

(7)  References in this Chapter to any Ordinance are references to that Ordinance as
from time to time amended and include references to any law replacing that
Ordinance.

(8) (a)   A court or tribunal determining a question which has arisen in connection
with a right or limitation thereof set out in this Chapter must take into account any –

(i) judgment, decision, declaration or advisory opinion of the European Court of
Human Rights;

(ii) opinion of the European Commission of Human Rights (“the Commission”)
given in a report adopted under Article 31 of the European Convention on Human
Rights (“the Convention”);

(iii) decision of the Commission in connection with Article 26 or 27(2) of the
Convention; or

(iv) decision of the Committee of Ministers taken under Article 46 of the
Convention,

whenever made or given, so far as, in the opinion of the court or tribunal, it is relevant
to the proceedings in which that question has arisen.

(b)  Evidence of any judgment, decision, declaration or opinion of which account may
have to be taken under this subsection is to be given in proceedings before any court
or tribunal in such manner as may be provided by rules.

(c)  In this subsection “rules” means rules of court or, in the case of proceedings
before a tribunal, rules made for the purposes of this subsection by the Attorney-
General.

(9)   Any right or limitation thereof set out in sections 1 to 15 may be amended if –

(a) a motion proposing that amendment is carried by a majority of at least
three-quarters of the total number of Members of the Parliament; and

(b) the Parliament’s vote on such motion is thereafter supported by a
simple majority of the votes cast in a referendum of all persons entitled
to vote in elections to the Parliament; and

(c) the consent of Her Majesty signified through a Secretary of State has
been obtained before any such motion or referendum.

(10)   Subsection (9) is without prejudice to the power of Her Majesty to amend or
revoke any provision of this Chapter by Order in Council.

What it says

Gibraltar's Constitution sets out, for this Chapter, what some words mean and some exceptions. Unless the context requires otherwise: a child includes a stepchild and a child adopted in a way the law recognises; a contravention of a requirement includes failing to comply with it, and related words are read the same way; a court means any court of law with jurisdiction in Gibraltar, including Her Majesty in Council, but, except in two other sections of this Chapter (named by number in the text) and in this section, not a court set up by a disciplinary law; and a member of a disciplined force includes anyone subject to that force's discipline under the law that governs it. A period of public emergency means any period during which Her Majesty is at war, or a part of an Order in Council of 1939 on emergency powers is in operation in Gibraltar, or an emergency has been declared under any law passed by the Legislature to the same effect. A person is treated as belonging to Gibraltar if that person is a Gibraltarian under Gibraltar's law on Gibraltarian status. For a member of a disciplined force raised under provisions that the Legislature may lay down, nothing in or done under that force's disciplinary law is to be held to break this Chapter, except three of its sections (named by number in the text); for a member of a disciplined force raised in any other way and lawfully present in Gibraltar, nothing in or done under that force's disciplinary law is to be held to break any part of this Chapter. Three sections of this Chapter (named by number in the text) do not prevent the terms and conditions of service of public officers from including reasonable requirements about their communication or association with other persons, or about their movements or residence. A reference in this Chapter to an Ordinance means that Ordinance as amended from time to time, and includes any law that replaces it. A court or tribunal deciding a question about a right, or a limit on a right, set out in this Chapter must take into account any judgment, decision, declaration or advisory opinion of the European Court of Human Rights; any opinion of the European Commission of Human Rights given in a report adopted under the European Convention on Human Rights; any decision of that Commission under certain articles of the Convention; and any decision of the Committee of Ministers under the Convention; whenever made or given, so far as the court or tribunal considers it relevant to the proceedings in which the question has arisen. Evidence of any of these is to be given before any court or tribunal in the way rules provide, and rules here means rules of court or, for proceedings before a tribunal, rules made for this purpose by the Attorney-General. A right, or a limit on a right, set out in the first fifteen sections of the Constitution may be amended if a motion proposing the amendment is carried by a majority of at least three-quarters of all the Members of the Parliament, the Parliament's vote on it is then supported by a simple majority of the votes cast in a referendum of everyone entitled to vote in elections to the Parliament, and Her Majesty's consent, given through a Secretary of State, has been obtained before the motion or the referendum. This does not affect Her Majesty's power to amend or revoke any provision of this Chapter by Order in Council.

Chapter II · The Governor

Section 19

Office of the Governor

The exact words

19.   There shall be a Governor and Commander-in-Chief for Gibraltar who shall be
appointed by Her Majesty and shall hold office during Her Majesty’s pleasure and
who shall be Her Majesty’s representative in Gibraltar.

What it says

Gibraltar's Constitution says that there is to be a Governor and Commander-in-Chief for Gibraltar, who is appointed by Her Majesty, holds office for as long as Her Majesty wishes, and is Her Majesty's representative in Gibraltar.

Section 20

Powers and duties of Governor

The exact words

20.-(1)   The Governor shall have such functions as may be prescribed by this
Constitution and any other law, and such  other functions as Her Majesty may be
pleased to assign to him in the exercise of the Royal prerogative.

(2)   The Governor shall exercise his functions in accordance with this Constitution
and any other law, and, subject thereto, shall do or execute all things that belong to his
office (including the exercise of any functions that are expressed to be exercisable in
his discretion) according to such instructions (if any) as Her Majesty may see fit to
address to him.

(3)   Notwithstanding the jurisdiction of the courts in respect of functions exercised by
the Governor, the question of whether or not the Governor has in any matter complied
with any instructions addressed to him by Her Majesty shall not be enquired into in
any court of law.

What it says

Gibraltar's Constitution says that the Governor has the functions laid down by the Constitution and any other law, and any other functions that Her Majesty may choose to give the Governor in the exercise of the Royal prerogative. The Governor must exercise those functions in line with the Constitution and any other law and, within those limits, must do everything that belongs to the office (including any functions that are said to be exercised at the Governor's own discretion) according to any instructions Her Majesty may see fit to give. Even though the courts have jurisdiction over functions the Governor exercises, no court of law is to look into whether the Governor has complied, in any matter, with instructions given by Her Majesty.

Section 21

Governor’s taking of oaths

The exact words

21.   Every person appointed to the office of Governor shall, before entering upon that
office, take and subscribe oaths of allegiance and for the due execution of the office in
the forms set out in the Schedule to this Constitution.

What it says

Gibraltar's Constitution says that every person appointed Governor must, before taking up the office, take and sign an oath of allegiance and an oath to carry out the office properly, in the forms set out in the Schedule to the Constitution.

Section 22

Vacancy in the office of Governor

The exact words

22.-(1)   During any period when the office of Governor is vacant or the Governor is
absent from Gibraltar or is for any other reason unable to discharge the functions of
his office those functions shall, during Her Majesty’s pleasure, be assumed and
discharged by such person as Her Majesty may have designated in that behalf by
instructions given through a Secretary of State.

(2)   Before assuming the functions of the office of Governor, any such person as
aforesaid shall make the oaths directed by section 21 to be made by the Governor.

(3)   Any such person as aforesaid shall not continue to perform the functions of the
office of Governor after the Governor or some other person having a prior right to
perform the functions of that office has notified him that he is about to assume or
resume those functions.

(4)   The Governor or any other person as aforesaid shall not for the purposes of this
section be regarded as absent  from Gibraltar or as unable to perform the functions of
the office of Governor at any time when there is a subsisting appointment of a deputy
under section 23.

What it says

Gibraltar's Constitution says that during any period when the office of Governor is vacant, or the Governor is absent from Gibraltar or unable for any other reason to carry out the functions of the office, those functions are to be taken on and carried out, for as long as Her Majesty wishes, by the person Her Majesty may have named for this by instructions given through a Secretary of State. Before taking on the functions, that person must take the oaths that another section of the Constitution requires the Governor to take. That person must not go on performing the functions after the Governor, or another person with an earlier right to perform them, has told that person that he or she is about to take them up or resume them. For this section, neither the Governor nor that person is treated as absent from Gibraltar or as unable to perform the functions at any time while a deputy's appointment made under another section is in force.

Section 23

Deputy to Governor

The exact words

23.-(1)   Whenever the Governor –

(a) has occasion to be absent from Gibraltar for a period which he has reason to
believe will be of short duration; or

(b) is suffering from an illness which he has reason to believe will be of short
duration,

he may by writing under his hand appoint any person in Gibraltar to be his deputy
during such absence or illness and in that capacity to perform on his behalf such of the
functions of the office of Governor as may be so specified.

(2)   The power and authority of the Governor  shall not be abridged, altered or in any
way affected by the appointment of a deputy under this section, and a deputy shall
conform to and observe all instructions that the Governor may from time to time
address to him:

   Provided that the question whether or not a deputy has conformed to and observed
any such instructions shall not be enquired into in any court of law.

(3)   A person appointed as a deputy under this section shall hold that appointment for
such period as may be specified in the instrument by which he is appointed, and his
appointment may be revoked at any time by Her Majesty by instructions given
through a Secretary of State or by the Governor.

(4)   In this section “the Governor” means any person holding the office of Governor
and includes any person discharging the functions of that office under section 22.

(5)   The powers of the Governor under this section shall be exercised by him acting
in his discretion.

What it says

Gibraltar's Constitution says that whenever the Governor has to be absent from Gibraltar for a period the Governor has reason to believe will be short, or has an illness the Governor has reason to believe will be short, the Governor may, in writing signed by the Governor, appoint any person in Gibraltar as deputy during that absence or illness, to perform on the Governor's behalf the functions of the office that the writing specifies. Appointing a deputy does not reduce, change or in any way affect the Governor's power and authority, and the deputy must follow all instructions the Governor may give from time to time; but no court of law is to look into whether a deputy has followed them. A deputy holds the appointment for the period stated in the document of appointment, and the appointment may be revoked at any time by Her Majesty, by instructions given through a Secretary of State, or by the Governor. In this section, the Governor means anyone holding the office of Governor and includes anyone carrying out its functions under another section of the Constitution. The Governor exercises the powers in this section acting at the Governor's own discretion.

Chapter III · The legislature

Part I – The Gibraltar Parliament

Section 24

Legislature of Gibraltar

The exact words

24.   There shall be a Legislature for Gibraltar, which, subject to this Chapter, shall
consist of Her Majesty and the Gibraltar Parliament.

What it says

Gibraltar's Constitution says that there is to be a Legislature for Gibraltar which, subject to this Chapter of the Constitution, is made up of Her Majesty and the Gibraltar Parliament.

Section 25

Gibraltar Parliament

The exact words

25.-(1)   There shall be a Parliament for Gibraltar, which shall be styled the Gibraltar
Parliament.

(2)   The Parliament shall consist of –

(a) the Speaker; and

(b) at least seventeen Elected Members elected in such manner and in such
number as may be prescribed by any law which may prescribe a
number in excess of seventeen Members if such increase or reduction
has been approved by a motion supported by a two-thirds majority of
the Members of the Parliament.

(3)   The following shall be officers of the Parliament –

(a) the Principal Auditor;

(b) the Ombudsman;

(c) the Clerk to the Parliament;

(d) any other officer prescribed by Act.

(4)   The officers of the Parliament shall have such powers as may be prescribed by
Act.

What it says

Gibraltar's Constitution says that there is to be a Parliament for Gibraltar, called the Gibraltar Parliament. It is made up of the Speaker and at least seventeen Elected Members, elected in the way and in the number that any law may lay down; such a law may set a number above seventeen if that increase or reduction has been approved by a motion supported by a two-thirds majority of the Members of the Parliament. The officers of the Parliament are the Principal Auditor, the Ombudsman, the Clerk to the Parliament and any other officer an Act lays down, and they have the powers that an Act may lay down.

Section 26

Speaker

The exact words

26.-(1)   The Speaker of the Parliament shall be appointed by the Parliament by
resolution passed by a simple majority of its Members and presented by the Chief
Minister acting after consultation with the Leader of the Opposition.

(2)   The Chief Minister shall in consultation with the Leader of the Opposition and
before the meeting of the Parliament at which the resolution under subsection (1) is to
be debated appoint a Member of the Parliament for the sole purpose of presiding over
the resolution.

(3)   No person shall be qualified for appointment as Speaker if –

(a) he is an Elected Member of the Parliament;

(b) he is not a British citizen or a British overseas territories citizen by virtue of a
connection with Gibraltar who has attained the age of eighteen years; or

(c) he is a person disqualified for election  as an Elected Member of the Parliament
under section 28.

(4)   A person shall vacate the office of Speaker –

(a) if a motion of no confidence in him is passed in the Parliament by a majority
of two-thirds of the Members;

(b) if any circumstances arise that would cause him to be disqualified for election
as an Elected Member of the Parliament by virtue of section 28(1);

(c) if he is nominated for election as an Elected Member of the Parliament; or

(d) on a dissolution of the Parliament.

(5)   If the office of the Speaker is vacant or if the person holding the office of
Speaker is absent from Gibraltar or is for any other reason at any time unable to
perform the functions of his office, those functions may be performed by such person
(being a person qualified for appointment as Speaker) as may from time to time be
designated in that behalf by the Parliament upon motion being presented by the Chief
Minister acting after consultation with the Leader of the Opposition.

(6)   No business shall be transacted in the Parliament at any time when the office of
Speaker is vacant save a motion under subsection (5) for which purpose the
Parliament may be convened by the Chief Minister notwithstanding the absence of the
Speaker.

What it says

Gibraltar's Constitution says that the Parliament appoints its Speaker by a resolution passed by a simple majority of its Members and presented by the Chief Minister after consulting the Leader of the Opposition. Before the meeting at which that resolution is to be debated, the Chief Minister, in consultation with the Leader of the Opposition, must appoint a Member of the Parliament for the sole purpose of presiding over the resolution. A person cannot be appointed Speaker if that person is an Elected Member of the Parliament; is not a British citizen or a British overseas territories citizen through a connection with Gibraltar who is aged eighteen or over; or is disqualified for election as an Elected Member under another section of the Constitution. A person must leave the office of Speaker if a motion of no confidence in that person is passed in the Parliament by a two-thirds majority of the Members; if any circumstances arise that would disqualify that person for election as an Elected Member under another section; if that person is nominated for election as an Elected Member; or when the Parliament is dissolved. If the office of Speaker is vacant, or the Speaker is absent from Gibraltar or unable for any other reason at any time to perform its functions, those functions may be performed by a person qualified to be appointed Speaker whom the Parliament designates from time to time on a motion presented by the Chief Minister after consulting the Leader of the Opposition. While the office of Speaker is vacant, the Parliament is to do no business except such a motion, and for that purpose the Chief Minister may call the Parliament together even though the Speaker is absent.

Section 27

Qualifications for Elected Members

The exact words

27.   Subject to section 28, a person shall be qualified to be elected as an Elected
Member of the Parliament if, and shall not be qualified to be so elected unless, at the
date of his nomination as a candidate for election, he is a British citizen or a British
overseas territories citizen by virtue of a connection with Gibraltar who has attained
the age of eighteen years.

What it says

Gibraltar's Constitution says that, subject to another section of the Constitution, a person is qualified to be elected as an Elected Member of the Parliament if, and only if, on the date of that person's nomination as a candidate, that person is a British citizen or a British overseas territories citizen through a connection with Gibraltar who is aged eighteen or over.

Section 28

Disqualifications for Elected Members

The exact words

28.-(1)   No person shall be qualified to be elected as an Elected Member of the
Parliament who –

(a) is, by virtue of his own act, under any acknowledgement of allegiance,
obedience or adherence to a foreign power or state; or

(b) is a member of the regular armed forces of Her Majesty; or

(c) holds, or is acting in, a public office; or

(d) has been adjudged or otherwise declared  bankrupt under any law in force in or
outside Gibraltar and has not been discharged; or

(e) is a person certified to be insane or otherwise adjudged to be of unsound mind
under any law in force in Gibraltar; or

(f) is under a sentence of imprisonment  (by whatever name called) exceeding
twelve months imposed on him by a court of law or substituted by competent
authority for some other sentence imposed on him by such a court, or is under
such a sentence of imprisonment the execution of which has been suspended;
or

(g) is not qualified to be registered as a voter at elections of Elected Members of
the Parliament or, being so qualified, is not so registered; or

(h) is disqualified for election by any law for the time being in force in Gibraltar
by reason of his holding, or acting in , any office the functions of which
involve –

(i) any responsibility for, or in connection with, the conduct of any
election; or

(ii) any responsibility for the compilation or revision of any electoral
register; or

(i) is disqualified for election by any law in force in Gibraltar relating to offences
connected with elections.

(2)   For the purpose of subsection (1)(f) –

(a) two or more terms of imprisonment that are required to be served
consecutively shall be regarded as a single term of imprisonment for the
aggregate period of those terms;

(b) no account shall be taken of a sentence of imprisonment imposed as an
alternative to or in default of the payment of a fine.

(3)   The reference in subsection (1)(b) to a member of the regular armed forces of
Her Majesty shall not include a reference to an officer of the Reserve of Officers of
the Royal Gibraltar Regiment or to a member of the Reserve of that Regiment or other
Reserve of Officers except while he is called out for actual military or naval service.

(4)   If it is so prescribed by the Legislature –

(a) a person shall not be disqualified for election as an Elected Member of the
Parliament by virtue of his holding or acting in any public office specified
(either individually or by reference to a class of office) by the Legislature;

(b) a person may stand as a candidate as such notwithstanding that he holds or is
acting in any public office specified (in the manner aforesaid) by the
Legislature if he undertakes to relinquish or, as the case may be, to cease to
act in that office if he is elected as an Elected Member of the Parliament; or

(c) any office specified (in the manner aforesaid) by the Legislature being an
office the emoluments of which are paid, directly or indirectly, out of public
funds, but which would not otherwise be a public office for the purposes of
this section, shall be deemed to be a public office for those purposes.

(5)   Any law made in pursuance of subsection (4)(b) may contain incidental and
consequential provisions, including provision that an Elected Member who has given
such an undertaking as is referred to in that subsection shall be incapable of taking his
seat in the Parliament until he has fulfilled that undertaking and shall vacate his seat if
he has not fulfilled it within such time as is specified by such law;  and for the
avoidance of doubts it is hereby declared that, where a provision is made in pursuance
of subsection (4)(c) in respect of any office, provision may also be made in pursuance
of subsection (4)(b) in respect of that office.

What it says

Gibraltar's Constitution says that a person cannot be elected as an Elected Member of the Parliament if that person: is, by that person's own act, under any acknowledgement of allegiance, obedience or adherence to a foreign power or state; is a member of Her Majesty's regular armed forces; holds, or is acting in, a public office; has been found or otherwise declared bankrupt under any law in force in or outside Gibraltar and has not been discharged; has been certified insane or otherwise found to be of unsound mind under any law in force in Gibraltar; is under a prison sentence (whatever it is called) of more than twelve months imposed by a court of law, or put by a competent authority in place of another sentence imposed by such a court, or is under such a prison sentence whose execution has been suspended; is not qualified to be registered as a voter at elections of Elected Members or, though qualified, is not registered; is disqualified for election by any law in force in Gibraltar for holding, or acting in, an office whose functions involve any responsibility for, or in connection with, the conduct of any election, or any responsibility for compiling or revising any electoral register; or is disqualified for election by any law in force in Gibraltar on offences connected with elections. For the prison sentence rule, two or more terms that must be served one after another count as a single term for their total length, and a prison sentence imposed as an alternative to a fine, or for not paying a fine, is not counted. The rule on Her Majesty's regular armed forces does not cover an officer of the Reserve of Officers of the Royal Gibraltar Regiment, or a member of the Reserve of that Regiment or of another Reserve of Officers, except while called out for actual military or naval service. If the Legislature so lays down: a person is not disqualified for election for holding or acting in a public office that the Legislature specifies (one by one or by class of office); a person may stand as a candidate while holding or acting in a public office so specified if that person undertakes to give it up, or to stop acting in it, if elected; and an office so specified whose pay comes directly or indirectly from public funds, but which would not otherwise be a public office for this section, is treated as a public office for it. A law made for candidates who give such an undertaking may contain incidental and consequential provisions, including that an Elected Member who gave it cannot take the seat in the Parliament until the undertaking is fulfilled and must leave the seat if it is not fulfilled within the time that law sets; and, to remove any doubt, the Constitution declares that where provision is made to treat an office as a public office in this way, provision may also be made for candidates holding that office to give such an undertaking.

Section 29

Tenure of office of Elected Members

The exact words

29.-(1)   An Elected Member of the Parliament shall vacate his seat therein –

(a) on a dissolution of the Parliament;

(b) if he is absent from six consecutive meetings of the Parliament without having
obtained before the termination of any of such meetings from the Speaker
permission to be or remain absent therefrom;

(c) if he ceases to be a British citizen or a British overseas territories citizen by
virtue of a connection with Gibraltar; or

(d) subject to section 30, if any other circumstances arise that, if he were not an
Elected Member of the Parliament, would cause him to be disqualified for
election as such by virtue of section 28(1).

(2)   Subsection (1) shall be without prejudice to any provision contained in any law
made in pursuance of section 28(4)(b) for the vacation by an Elected Member of the
Parliament of his seat.

(3)  An Elected Member of the Parliament may resign his seat therein by writing
under his hand addressed to the Speaker and the seat shall become vacant when the
writing is received by the Speaker (or, if the office of Speaker is vacant or the Speaker
is for any reason unable to perform the functions of his office, by such other person as
may be specified in the rules of procedure of the Parliament).

(4)   If the seat in the Parliament of an Elected Member becomes vacant otherwise
than by reason of a dissolution of the Parliament, the writ for an election to fill the
vacancy shall, unless the Parliament is sooner dissolved, be issued within ninety days
of the occurrence of the vacancy.

What it says

Gibraltar's Constitution says that an Elected Member of the Parliament must leave the seat when the Parliament is dissolved; if absent from six meetings of the Parliament in a row without having obtained from the Speaker, before any of those meetings ended, permission to be or stay absent; on ceasing to be a British citizen or a British overseas territories citizen through a connection with Gibraltar; or, subject to another section of the Constitution, if any other circumstances arise that would disqualify the Member for election as an Elected Member under another section if he or she were not already a Member. This does not affect any provision, in a law made under another section of the Constitution, for an Elected Member to leave the seat. An Elected Member may resign the seat in writing, signed by the Member and addressed to the Speaker, and the seat becomes vacant when the Speaker receives it (or, if the office of Speaker is vacant or the Speaker cannot for any reason perform its functions, when it is received by the other person named in the Parliament's rules of procedure). If an Elected Member's seat becomes vacant other than because the Parliament is dissolved, the writ for an election to fill it must be issued within ninety days of the vacancy, unless the Parliament is dissolved sooner.

Section 30

Vacation of seat on sentence, etc

The exact words

30.-(1)   If circumstances such as are referred to in section 29(1)(d) arise because an
Elected Member of the Parliament is under sentence of imprisonment, declared
bankrupt, adjudged to be of unsound mind or convicted of an offence relating to
elections and it is open to the Member to appeal against the decision (either with the
leave of the court or other authority or without such leave), he shall forthwith cease to
perform his functions as a Member of the Parliament but, subject to subsection (3), he
shall not vacate his seat until the expiration of thirty days thereafter:

   Provided that the Speaker may, at the request of the Elected Member, from time to
time extend that period for thirty days to enable the Member to pursue any appeal so
however that extensions of time exceeding in the aggregate three hundred and thirty
days shall not be given without the approval of the Parliament signified by resolution.

(2)   If, on the determination of any appeal, such circumstances as aforesaid continue
to exist and no further appeal is open to the Member, or if, by reason of the expiration
of any period for entering an appeal or notice thereof or the refusal of leave to appeal
or for any other reason, it ceases to be open to the Elected Member to appeal, he shall
forthwith vacate his seat.

(3)   If at any time before the Elected Member vacates his seat such circumstances as
aforesaid cease to exist, his seat shall not become vacant on the expiration of the
period referred to in subsection (1) and he may resume the performance of his
functions as an Elected Member.

What it says

Gibraltar's Constitution says that if circumstances of the kind referred to in another section of the Constitution arise because an Elected Member of the Parliament is under a prison sentence, has been declared bankrupt, has been found to be of unsound mind or has been convicted of an offence relating to elections, and the Member can appeal against that decision (with or without the permission of the court or other authority), the Member must at once stop performing the functions of a Member of the Parliament but, subject to the last rule of this section, does not leave the seat until thirty days later. The Speaker may, at the Member's request, extend that period by thirty days at a time so that the Member can pursue an appeal, but extensions totalling more than three hundred and thirty days may not be given without the Parliament's approval given by resolution. If, once an appeal is decided, those circumstances still exist and no further appeal is open to the Member, or if the Member can no longer appeal because the time for an appeal or for notice of it has run out, permission to appeal has been refused or for any other reason, the Member must leave the seat at once. If those circumstances stop existing at any time before the Member leaves the seat, the seat does not become vacant when the period ends, and the Member may resume the functions of an Elected Member.

Section 31

Determination of questions as to membership

The exact words

31.-(1)   The Supreme Court shall have jurisdiction to hear and determine any
question whether –

(a) any person has been validly elected as an Elected Member of the Parliament;

(b) any person who has been appointed as Speaker was qualified to be so
appointed or has vacated the office of Speaker; or

(c) any Elected Member of the Parliament has vacated his seat or is required,
under section 30, to cease to perform his functions as such.

(2)   An application to the Supreme Court for the determination of any question under
subsection (1)(a) may be made by any person entitled to vote in the election to which
the application relates or by any person who was a candidate at that election or by the
Attorney-General and, if it is made by a person other than the Attorney-General, the
Attorney-General may intervene and may then appear or be represented in the
proceedings.

(3)   An application to the Supreme Court for the determination of any question under
subsection (1)(b) may be made by any Elected Member of the Parliament or by the
Attorney-General and, if it is made by a person other than the Attorney-General, the
Attorney-General may intervene and may then appear or be represented in the
proceedings.

(4)   An application to the Supreme Court for the determination of any question under
subsection (1)(c) may be made –

(a) by any Elected Member of the Parliament or by the Attorney-General; or

(b) by any person registered as a voter at elections of Elected Members of the
Parliament,

and, if it is made by a person other than the Attorney-General, the Attorney-General
may intervene and may then appear or be represented in the proceedings.

(5)   The Legislature may make provision with respect to –

(a) the circumstances and manner in which and the imposition of conditions upon
which any application may be made to the Supreme Court for the
determination of any question under this section; and

(b) the powers, practice and procedure of  the Supreme Court in relation to any
such application.

(6)   A determination by the Supreme Court in proceedings under this section shall not
be subject to appeal.

(7)   In the exercise of his functions under this section, the Attorney-General shall not
be subject to the direction or control of any other person or authority.

What it says

Gibraltar's Constitution says that the Supreme Court has jurisdiction to hear and decide any question of whether a person has been validly elected as an Elected Member of the Parliament; whether a person appointed as Speaker was qualified to be appointed or has left the office of Speaker; or whether an Elected Member has left the seat or is required, under another section of the Constitution, to stop performing the functions of an Elected Member. An application on whether a person was validly elected may be made by anyone entitled to vote in that election, by anyone who was a candidate at it, or by the Attorney-General. An application on the Speaker may be made by any Elected Member or by the Attorney-General. An application on whether an Elected Member has left the seat or must stop performing the functions may be made by any Elected Member, by the Attorney-General, or by anyone registered as a voter at elections of Elected Members. In each case, if someone other than the Attorney-General makes the application, the Attorney-General may join the proceedings and may then appear or be represented in them. The Legislature may make provision on the circumstances and manner in which, and the conditions on which, any application under this section may be made to the Supreme Court, and on the Supreme Court's powers, practice and procedure for such applications. A decision of the Supreme Court in proceedings under this section cannot be appealed. In carrying out functions under this section, the Attorney-General is not subject to the direction or control of any other person or authority.

Part II – Legislation and Procedure in the Gibraltar Parliament

Section 32

Power to make laws

The exact words

32.   Subject to this Constitution, the Legislature may make laws for the peace, order
and good government of Gibraltar.

What it says

Gibraltar's Constitution says that, subject to the Constitution, the Legislature may make laws for the peace, order and good government of Gibraltar.

Section 33

Mode of exercise of legislative power

The exact words

33.-(1)   Subject to section 34, the power of  the Legislature to make laws shall be
exercisable by bills passed by the Parliament and assented to by Her Majesty or by the
Governor on behalf of Her Majesty.

(2)  When a bill is submitted to the Governor for assent in accordance with this
Constitution he shall signify that he assents,  or withholds assent, thereto, or that he
reserves the bill for the signification of Her Majesty’s pleasure; provided that the
Governor –

(a) may only reserve for the signification of Her Majesty’s pleasure any bill which
appears to him, acting in his discretion, to be in any way repugnant to or
inconsistent with this Constitution;

(b) may only withhold assent to any bill which appears to him, acting in his
discretion, to be in any way repugnant to good government or incompatible
with any international legal obligation,

unless he has been authorised by a Secretary of State to assent to it.

(3)   When a bill has been reserved for the signification of Her Majesty’s pleasure and
the Governor is informed by a Secretary of State that Her Majesty is pleased to assent,
the Governor shall signify such assent by Proclamation published in the Gazette.

(4)  No law made by the Legislature shall come into operation until it has been
published in the Gazette but the Legislature may postpone the coming into operation
of any such law and may make laws with retrospective effect.

(5)  All laws made by the Legislature shall be styled “Acts” and the words of
enactment shall be “Enacted by the Legislature of Gibraltar”.

What it says

Gibraltar's Constitution says that, subject to another section of the Constitution, the Legislature exercises its power to make laws through bills passed by the Parliament and assented to by Her Majesty or by the Governor on Her Majesty's behalf. When a bill is put to the Governor for assent under the Constitution, the Governor must say whether the Governor assents to it, withholds assent, or reserves the bill for Her Majesty to decide; but the Governor may only reserve for Her Majesty a bill that appears to the Governor, acting at the Governor's own discretion, to be in any way contrary to or inconsistent with the Constitution, and may only withhold assent to a bill that appears to the Governor, acting at the Governor's own discretion, to be in any way contrary to good government or incompatible with any international legal obligation, unless a Secretary of State has authorised the Governor to assent to it. When a bill has been reserved for Her Majesty and a Secretary of State informs the Governor that Her Majesty assents, the Governor must announce that assent by a proclamation published in the Gazette. No law made by the Legislature comes into force until it has been published in the Gazette, but the Legislature may delay the date a law comes into force and may make laws that take effect from an earlier date. All laws made by the Legislature are to be called Acts, and their words of enactment are to state that they are enacted by the Legislature of Gibraltar.

Section 34

Governor’s special legislative powers

The exact words

34.  If the Governor considers that the enactment of legislation is necessary or
desirable with respect to or in the interests of any matter for which he is responsible
under section 47(1) but, after consultation with the Chief Minister, it appears to him
that the Government is unwilling to support the introduction into the Parliament of a
bill for the purpose or that the Parliament is unlikely to pass a bill introduced therein
for the purpose, the Governor may, with the prior approval of a Secretary of State,
cause a bill for the purpose to be published in the Gazette and may (notwithstanding
that the bill has not been passed by the Parliament) assent thereto on behalf of Her
Majesty:

   Provided that the bill shall be published in the Gazette for at least twenty-one days
prior to assent unless the Governor certifies by writing under his hand that the matter
is too urgent to permit such a delay in the giving of assent and so informs a Secretary
of State.

What it says

Gibraltar's Constitution says that if the Governor considers that legislation is necessary or desirable on, or in the interests of, any matter for which the Governor is responsible under another section of the Constitution, but, after consulting the Chief Minister, it appears to the Governor that the Government is unwilling to support bringing a bill for that purpose into the Parliament, or that the Parliament is unlikely to pass such a bill, the Governor may, with the prior approval of a Secretary of State, have a bill for that purpose published in the Gazette and may assent to it on behalf of Her Majesty even though the Parliament has not passed it. The bill must be published in the Gazette for at least twenty-one days before assent, unless the Governor certifies in writing, signed by the Governor, that the matter is too urgent to allow that delay in giving assent, and informs a Secretary of State of this.

Section 35

Bills and motions

The exact words

35.-(1)   Except on the recommendation of the Minister with responsibility for
finance, the Parliament shall not –

(a) proceed upon any bill (including any amendment to a bill) that, in the opinion
of the person presiding in the Parliament, makes provision for imposing or
increasing any tax, rate or duty, for imposing or increasing any charge on the
revenues or other funds of Gibraltar, or  for altering any such charge otherwise
than by reducing it, or for compounding or remitting any debt due to Gibraltar;
or

(b) proceed upon any motion (including any amendment to a motion) the effect of
which, in the opinion of the person presiding in the Parliament, would be to
make provision for any of the purposes aforesaid.

(2)   Except with the consent of the Governor, acting in his discretion, signified by the
Chief Minister, the Parliament shall not proceed upon any bill (including any
amendment to a bill) that, in the opinion of the Governor, acting in his discretion,
signified as aforesaid, concerns a matter for which he is responsible under section
47(1).

(3)   Every bill shall be published in the Gazette, and the Parliament shall not proceed
upon any bill until the expiration of six weeks after the date on which the bill was so
published, unless the Chief Minister certifies by writing under his hand that
consideration of the bill is too urgent to permit such a delay.

What it says

Under Gibraltar's Constitution, unless the Minister responsible for finance recommends it, the Parliament must not take forward any bill, or amendment to a bill, that in the opinion of the person presiding in the Parliament provides for imposing or increasing any tax, rate or duty, for imposing or increasing any charge on the revenues or other funds of Gibraltar, for changing any such charge other than by reducing it, or for settling for less or cancelling any debt owed to Gibraltar; nor any motion, or amendment to a motion, whose effect, in the presiding person's opinion, would be to provide for any of those things. Unless the Governor, acting in the Governor's own judgement, consents and the Chief Minister makes that consent known, the Parliament must not take forward any bill, or amendment to a bill, that in the Governor's opinion, formed in the Governor's own judgement and made known in the same way, concerns a matter for which the Governor is responsible under another section of the Constitution. Every bill must be published in the Gazette, and the Parliament must not take it forward until six weeks have passed from the date of that publication, unless the Chief Minister certifies in writing, signed personally, that considering the bill is too urgent to allow that delay.

Section 36

Privileges of the Gibraltar Parliament and Members

The exact words

36.  The Legislature may prescribe the privileges, immunities and powers of the
Parliament and its Members, but no such privileges, immunities or powers shall
exceed those of the Commons House of Parliament of the United Kingdom or of the
members thereof.

What it says

Under Gibraltar's Constitution, the Legislature may set the privileges, immunities and powers of the Parliament and its Members, but none of these privileges, immunities or powers may go beyond those of the UK's House of Commons or of its members.

Section 37

Meetings and general elections

The exact words

37.-(1)   Writs for a general election of Elected Members of the Parliament shall be
issued within thirty days of the date of any dissolution of the Parliament.  A general
election shall be held not later than three months after the issue of a writ for a general
election and a meeting of the Parliament shall be appointed to commence within thirty
days of the date prescribed for polling at any such general election.

(2)   Subject to subsection (1), the meetings  of the Parliament shall be held at such
place and begin at such time as the Chief Minister may from time to time by Notice
published in the Gazette appoint;  but a period of three months shall not elapse
between the date of an election and the second meeting.

(3)  There shall be at least three meetings of the Parliament in any calendar year
except a calendar year in which a general election is held when there shall be at least
two meetings of the Parliament.

What it says

Under Gibraltar's Constitution, the writs for a general election of the Elected Members of the Parliament must be issued within 30 days of the date the Parliament is dissolved. The general election must be held no later than three months after a writ for it is issued, and a meeting of the Parliament must be set to begin within 30 days of the polling date fixed for that election. Subject to those rules, the Parliament meets at the place and time that the Chief Minister sets from time to time by a notice published in the Gazette, but no more than three months may pass between the date of an election and the second meeting. The Parliament must meet at least three times in every calendar year, except in a calendar year in which a general election is held, when it must meet at least twice.

Section 38

Dissolution

The exact words

38.-(1)   Subject to subsection (3), the Governor, acting in accordance with the advice
of the Chief Minister, shall at any time by Proclamation published in the Gazette
dissolve the Parliament.

(2)   The Governor shall in any case dissolve  the Parliament at the expiration of four
years from the date when the Parliament first meets after any general election of
Elected Members unless it has been sooner dissolved.

(3)   The Governor may only act contrary to the advice given to him by the Chief
Minister under subsection (1), or may act in the absence of such advice, if he
considers that the good government of Gibraltar requires him to do so.

What it says

Under Gibraltar's Constitution, the Governor, following the advice of the Chief Minister, must dissolve the Parliament at any time by a proclamation published in the Gazette, subject to the exception at the end. In any case, the Governor must dissolve the Parliament when four years have passed from the date it first meets after a general election of Elected Members, unless it has been dissolved sooner. The Governor may act against the Chief Minister's advice on dissolving the Parliament, or act without such advice, only if the Governor considers that the good government of Gibraltar requires it.

Section 39

Rules of procedure

The exact words

39.  The Parliament may from time to time make, amend and revoke rules of
procedure for the regulation and orderly conduct of its proceedings and the despatch
of business, and for the passing, intituling and numbering of bills and for the
presentation thereof to the Governor for assent.

What it says

Under Gibraltar's Constitution, the Parliament may from time to time make, change and withdraw rules of procedure: rules for regulating its proceedings and keeping them orderly and for getting through its business, and rules for passing bills, giving them titles and numbers, and presenting them to the Governor for assent.

Section 40

Oath of allegiance

The exact words

40.   No member of the Parliament shall be permitted to take part in the proceedings
of the Parliament (other than proceedings necessary for the purpose of this section)
until he has made before the Parliament an oath of allegiance in the form set out in the
Schedule to this Constitution.

What it says

Under Gibraltar's Constitution, no member of the Parliament may take part in its proceedings, other than the proceedings needed for making this oath, until the member has made an oath of allegiance before the Parliament, in the form set out in the schedule to the Constitution.

Section 41

Presiding in the Parliament

The exact words

41.  Subject to section 26(6), there shall preside at any sitting of the Parliament the
Speaker, or in his absence a Member of the Parliament elected by the Parliament for
the sitting.

What it says

Under Gibraltar's Constitution, and subject to another section of the Constitution, the Speaker presides at any sitting of the Parliament; when the Speaker is absent, a Member of the Parliament elected by the Parliament for that sitting presides.

Section 42

Quorum

The exact words

42.-(1)   A quorum of the Parliament shall consist of such number of persons as
equates to thirty percent of the number of Elected Members comprising the
Parliament (rounded up to the nearest full number) besides the Speaker or other
person presiding at the sitting.

(2)    If at any sitting of the Parliament any Member who is present draws the attention
of the Speaker or other person presiding at the sitting to the absence of a quorum and,
after such interval as may be prescribed in  the rules of procedure of the Parliament,
the Speaker or other person presiding at the sitting ascertains that a quorum of the
Parliament is still not present, the Parliament shall be adjourned.

(3)  Subject to section 26(6), the Parliament shall not be disqualified for the
transaction of business by reason of any vacancy in the membership thereof including
any vacancy not filled when the Parliament first sits after any general election of
Elected Members;  and any proceedings therein shall be valid notwithstanding that
some person who was not entitled to do so sat or voted in the Parliament or otherwise
took part in those proceedings.

What it says

Under Gibraltar's Constitution, the quorum of the Parliament is a number of persons equal to 30 percent of the number of Elected Members of the Parliament, rounded up to the nearest whole number, not counting the Speaker or other person presiding at the sitting. If, at any sitting, a Member who is present points out to the Speaker or other presiding person that there is no quorum, and after any interval that the Parliament's rules of procedure may set, the presiding person finds that there is still no quorum, the Parliament must be adjourned. Subject to another section of the Constitution, a vacancy among its members, including one not filled when the Parliament first sits after a general election of Elected Members, does not stop the Parliament from doing business; and its proceedings are valid even if someone who was not entitled to do so sat or voted in the Parliament or took part in those proceedings in another way.

Section 43

Voting

The exact words

43.-(1)   Save as otherwise provided in this Constitution or any other law, all
questions proposed for decision in the Parliament shall be determined by a majority of
the votes of the Members present and voting.

(2)   The Speaker shall have neither an original nor a casting vote.

(3)   A Member of the Parliament who is presiding in the Parliament in the absence of
the Speaker shall have no casting vote but may exercise an original vote that he would
be entitled to exercise if he were not presiding.

(4)  If upon any question before the Parliament the votes are equally divided, the
motion shall be declared lost.

What it says

Under Gibraltar's Constitution, unless the Constitution or any other law provides otherwise, every question put to the Parliament for decision is decided by a majority of the votes of the Members present and voting. The Speaker has neither an ordinary vote nor a casting vote (a deciding vote). A Member of the Parliament who presides in the Speaker's absence has no casting vote, but may use the ordinary vote that the Member would have if not presiding. If the votes on any question before the Parliament are equal, the motion is declared lost.

Chapter IV · The executive

Section 44

Executive authority of Gibraltar

The exact words

44.-(1)   The executive authority of Gibraltar shall vest in Her Majesty;  and, save as
otherwise provided in this Constitution, that authority may be exercised by the
Government of Gibraltar, either directly or through public officers as prescribed by
this Constitution or by any other law.

(2)  Nothing in this section shall preclude persons or authorities other than the
Government of Gibraltar from exercising such functions as may be conferred upon
them by any law.

What it says

Under Gibraltar's Constitution, the executive authority of Gibraltar rests with Her Majesty, and, unless the Constitution provides otherwise, the Government of Gibraltar may exercise that authority, either directly or through public officers, as the Constitution or any other law provides. This does not prevent persons or authorities other than the Government of Gibraltar from carrying out functions that any law may give them.

Section 45

Council of Ministers and Government of Gibraltar

The exact words

45.-(1)   There shall be for Gibraltar a Council of Ministers, which shall consist of a
Chief Minister and such number of other Ministers (not being less than four) as may,
subject to subsection (2), be prescribed by  the Chief Minister;  and such Council of
Ministers, together with Her Majesty who is represented in Gibraltar by the Governor,
shall constitute the Government of Gibraltar.

(2)   The Chief Minister shall not prescribe such number of Ministers as exceeds –

(a) ten, if the number of Elected Members comprising the Parliament does not
exceed seventeen;

(b) such number as equates to half the number of Elected Members comprising
the Parliament, plus one, if the number of Elected Members comprising the
Parliament exceeds seventeen, provided that if there shall be an odd number of
Elected Members then for the purposes of this calculation the number of
Elected Members shall be regarded as increased by one, and provided also that
the number of Ministers prescribed shall not exceed fifteen.

(3)   The Governor, acting in his discretion, shall appoint as Chief Minister the
Elected Member of the Parliament who in his judgement is most likely to command
the greatest measure of confidence among the Elected Members of the Parliament.

(4)   The Ministers other than the Chief Minister shall be appointed by the Governor,
acting in accordance with the advice of the Chief Minister, from among the Elected
Members of the Parliament.

(5)  If occasion arises for making an appointment under this section while the
Parliament is dissolved, a person who was an Elected Member of the Parliament
immediately before the dissolution may be appointed as if he were still an Elected
Member of the Parliament.

(6)    The Chief Minister shall vacate his office –

(a) when a motion of no confidence is passed  in the Parliament and is not reversed
within seven days; or

(b) if for any reason other than a dissolution of the Parliament he ceases to be an
Elected Member of the Parliament.

(7)    A Minister other than the Chief Minister shall vacate his office –

(a) whenever the Governor appoints or re-appoints any person to be Chief
Minister;

(b) when a motion of no confidence in the Government is passed in the Parliament
and is not reversed within seven days;

(c) if for any reason other than a dissolution of the Parliament he ceases to be an
Elected Member of the Parliament; or

(d) if the Governor, acting in accordance with the advice of the Chief Minister, so
directs in writing.

(8)   Whenever the office of Chief Minister is vacant or the Chief Minister is absent
from Gibraltar or is unable, by reason of illness or for any other cause, to perform the
functions of his office, the Governor may authorise any other Minister to perform the
functions of the Chief Minister, and any Minister so authorised may perform those
functions until his authority is revoked by the Governor:

   Provided that the Governor shall, so far as is practicable, act in accordance with the
advice of the Chief Minister before exercising his powers under this subsection.

(9)   Upon the dissolution of the Parliament the Chief Minister and Ministers in office
at the time of such dissolution shall remain in office and shall discharge their
functions until new elections are held and a Chief Minister appointed in accordance
with this Constitution following such elections;  but such executive authority may not
be exercised, save in the event of public emergency (including public order or safety),
to commit or bind the next successor Government of Gibraltar to public funding or
liability except in the ordinary course of the day to day affairs of Gibraltar.

What it says

Under Gibraltar's Constitution, Gibraltar has a Council of Ministers made up of a Chief Minister and a number of other Ministers, not fewer than four, set by the Chief Minister within the limits that follow; this Council of Ministers, together with Her Majesty, who is represented in Gibraltar by the Governor, makes up the Government of Gibraltar. The Chief Minister may not set a number of Ministers above ten if the Parliament has no more than 17 Elected Members; if it has more than 17, the limit is half the number of Elected Members plus one, an odd number of Elected Members being counted as one more for this calculation, and the number of Ministers set may never be more than 15. The Governor, acting in the Governor's own judgement, must appoint as Chief Minister the Elected Member of the Parliament who, in the Governor's judgement, is most likely to have the greatest confidence of the Elected Members. The other Ministers are appointed by the Governor, following the advice of the Chief Minister, from among the Elected Members of the Parliament. If an appointment under this section has to be made while the Parliament is dissolved, a person who was an Elected Member just before the dissolution may be appointed as if still an Elected Member. The Chief Minister leaves office when a motion of no confidence is passed in the Parliament and is not reversed within seven days, or if the Chief Minister stops being an Elected Member for any reason other than a dissolution of the Parliament. Any other Minister leaves office whenever the Governor appoints or reappoints anyone as Chief Minister; when a motion of no confidence in the Government is passed in the Parliament and is not reversed within seven days; if the Minister stops being an Elected Member for any reason other than a dissolution of the Parliament; or if the Governor, following the advice of the Chief Minister, so directs in writing. Whenever the office of Chief Minister is vacant, or the Chief Minister is away from Gibraltar or unable to carry out the office because of illness or any other cause, the Governor may authorise any other Minister to carry out the Chief Minister's functions, and that Minister may do so until the Governor withdraws the authority; but before using this power the Governor must, as far as practicable, follow the advice of the Chief Minister. When the Parliament is dissolved, the Chief Minister and the Ministers then in office stay in office and carry out their functions until new elections are held and a Chief Minister is appointed under the Constitution after them; but, except in a public emergency (including one of public order or safety), that executive authority may not be used to commit or bind the next Government of Gibraltar to public funding or liability, other than in the ordinary course of Gibraltar's day-to-day affairs.

Section 46

Assignment of business to Ministers

The exact words

46.-(1)   The Governor, acting in accordance with the advice of the Chief Minister,
shall, by directions in writing, charge any Minister with responsibility for any
business of the Government of Gibraltar (including the administration of any
department of government).

(2)   A Minister may not be charged under this section with responsibility for -

(a) those matters referred to in section 47(1);

(b) any function which this Constitution or any other law stipulates is to be
exercised by the Governor, acting in his discretion.

(3)   Ministers shall be collectively responsible to the Parliament with respect to any
matter for which a Minister is responsible under this section.

What it says

Under Gibraltar's Constitution, the Governor, following the advice of the Chief Minister, must, by written directions, give any Minister responsibility for any business of the Government of Gibraltar, including running any government department. A Minister may not be given responsibility under this section for the matters named in another section of the Constitution, or for any function that the Constitution or any other law says the Governor is to exercise in the Governor's own judgement. Ministers are collectively responsible to the Parliament for any matter for which a Minister is responsible under this section.

Section 47

Governor’s special responsibilities

The exact words

47.-(1)   The Governor, acting in his discretion, shall be responsible in Gibraltar for
the conduct (subject to this Constitution and any other law) of the following matters –

(a) external affairs;

(b) defence;

(c) internal security, including (subject to section 48) the police;

(d) such functions in relation to appointments to public offices and related matters
as are conferred on him by this Constitution:

   Provided that the Governor shall in respect of external affairs as far as practicable
act in consultation with the Chief Minister.

(2)   For the avoidance of doubt it is declared that any matter which falls outside the
special responsibilities of the Governor set out in subsection (1), or which is not a
function which this Constitution or any other law requires the Governor to exercise in
his discretion, is the responsibility of Ministers.

(3)  Without prejudice to the United Kingdom’s responsibility for Gibraltar’s
compliance with European Union law, matters which under this Constitution are the
responsibility of Ministers shall not cease to be so even though they arise in the
context of the European Union.

(4)   The exercise by the Governor of his responsibility for external affairs and
defence is without prejudice to the overall responsibility of Her Majesty’s
Government in the United Kingdom for these matters.

What it says

Under Gibraltar's Constitution, the Governor, acting in the Governor's own judgement, is responsible in Gibraltar for the conduct of these matters, subject to the Constitution and any other law: external affairs; defence; internal security, including the police (subject to another section of the Constitution); and the functions on appointments to public offices and related matters that the Constitution gives the Governor. On external affairs, the Governor must, as far as practicable, act in consultation with the Chief Minister. To avoid doubt, the Constitution declares that any matter outside these special responsibilities of the Governor, or that is not a function the Constitution or any other law requires the Governor to exercise in the Governor's own judgement, is the responsibility of Ministers. Matters that are the responsibility of Ministers under the Constitution do not stop being so even when they arise in the context of the EU; this does not affect the UK's responsibility for Gibraltar's compliance with EU law. The Governor's exercise of the responsibility for external affairs and defence does not affect the overall responsibility of Her Majesty's Government in the UK for these matters.

Section 48

Gibraltar Police Authority

The exact words

48.-(1)   There shall be a Police Authority for Gibraltar, composed in such manner and
having such functions as may be prescribed by a law enacted by the Legislature
consistent with this Constitution;  and subject to the provisions of any such law such
Authority shall be independent in the exercise of its functions.

(2)   The Police Authority established under this section shall be a body corporate to
be known as the Gibraltar Police Authority.

(3)  The Commissioner of Police shall be appointed by the Governor acting in
accordance with the advice of the Gibraltar Police Authority, provided that the
Governor may disregard the advice of the Gibraltar Police Authority in relation to any
person where he judges that accepting that advice would prejudice Her Majesty’s
service.

What it says

Under Gibraltar's Constitution, there is to be a Police Authority for Gibraltar, made up in the way and with the functions that a law made by the Legislature, in line with the Constitution, may set; subject to that law, the Authority is independent in carrying out its functions. It is a corporate body known as the Gibraltar Police Authority. The Commissioner of Police is appointed by the Governor, following the advice of the Gibraltar Police Authority, but the Governor may disregard the Authority's advice about any person where the Governor judges that accepting it would harm Her Majesty's service.

Section 49

Governor to keep Chief Minister informed

The exact words

49.  The Governor shall keep the Chief Minister fully informed concerning the
general conduct of those matters for which he is responsible.

What it says

Under Gibraltar's Constitution, the Governor must keep the Chief Minister fully informed about the general conduct of the matters for which the Governor is responsible.

Section 50

Consultation with Council of Ministers

The exact words

50.-(1)   Subject to subsection (2), the Governor shall act in accordance with the
advice of the Council of Ministers as signified to him by the Chief Minister in the
exercise of any power conferred upon him by this Constitution or any other law other
than a power in respect of an area within his special responsibility as defined in
section 47(1).

(2)   The Governor shall not be obliged to consult with, or act in accordance with the
advice of, the Council of Ministers or the Chief Minister in the exercise of –

(a) any power conferred upon him by this Constitution or by any other law that he
is empowered to exercise in pursuance of instructions from Her Majesty; or

(b) any power conferred upon him by this Constitution or by any other law that he
is directed or empowered by this Constitution or by any other law to exercise
in his discretion or after consultation with any person or authority other than
the Council or the Chief Minister.

What it says

Under Gibraltar's Constitution, and subject to the exceptions that follow, the Governor must act on the advice of the Council of Ministers, as the Chief Minister makes it known to the Governor, when using any power that the Constitution or any other law gives the Governor, except a power in an area within the Governor's special responsibility as another section of the Constitution defines it. The Governor does not have to consult, or act on the advice of, the Council of Ministers or the Chief Minister when using any power given by the Constitution or any other law that the Governor may use on instructions from Her Majesty, or that the Constitution or any other law directs or allows the Governor to use in the Governor's own judgement or after consulting a person or authority other than the Council or the Chief Minister.

Section 51

Proceedings in Council of Ministers

The exact words

51.-(1)   The Council of Ministers shall not be summoned except by the authority of
the Chief Minister.

(2)   The Chief Minister or, in the absence of the Chief Minister, such other Minister
as may have been designated in that behalf by the Chief Minister, shall determine
what business shall be transacted, and shall preside, at meetings of the Council of
Ministers.

(3)   No business shall be transacted in the Council of Ministers if objection is taken
by any Minister present that there are less than two Ministers present besides the
Minister presiding.

(4)   Subject to subsection (3), the Council of Ministers shall not be disqualified for
the transaction of business by reason of any vacancy in the membership of the
Council (including any vacancy when the Council is first constituted or is
reconstituted at any time);  and any proceedings in the Council shall be valid
notwithstanding that some person who was not entitled to do so took part in those
proceedings.

What it says

Under Gibraltar's Constitution, the Council of Ministers may be called to meet only on the authority of the Chief Minister. The Chief Minister, or in the Chief Minister's absence another Minister whom the Chief Minister has named for this, decides what business is dealt with at meetings of the Council of Ministers and presides at them. No business may be dealt with in the Council of Ministers if any Minister present objects that fewer than two Ministers are present besides the Minister presiding. Subject to that rule, a vacancy among the Council's members, including one when the Council is first set up or is set up again at any time, does not stop the Council from doing business; and its proceedings are valid even if someone who was not entitled to do so took part in them.

Section 52

Governor to be kept informed

The exact words

52.   The Governor and the Chief Minister shall confer on a regular basis and the
Chief Minister shall brief and keep the Governor informed about the policies of the
Government and the public affairs of Gibraltar.

What it says

Under Gibraltar's Constitution, the Governor and the Chief Minister must consult each other regularly, and the Chief Minister must brief the Governor and keep the Governor informed about the Government's policies and the public affairs of Gibraltar.

Section 53

Oaths of members of Council of Ministers

The exact words

53.   Before assuming the functions of his office a member of the Council of Ministers
shall make before the Governor, or some person authorised in that behalf by the
Governor, oaths of allegiance and for the due execution of his office in the forms set
out in the Schedule to this Constitution.

What it says

Under Gibraltar's Constitution, before taking up the functions of the office, a member of the Council of Ministers must make, before the Governor or a person the Governor has authorised for this, an oath of allegiance and an oath to carry out the office properly, in the forms set out in the schedule to the Constitution.

Chapter V · The public service, including judicial and specified appointments

Section 54

Public service

The exact words

54.-(1)   Subject to this section the Government may, in Her Majesty’s name and on
Her Majesty’s behalf, constitute offices for Gibraltar.

(2)   Subject to this Constitution, the Governor, acting in accordance with the advice
of the Public Service Commission, may, in Her Majesty’s name and on Her Majesty’s
behalf –

(a) make, confirm and terminate appointments to any public office;

(b) exercise disciplinary control over public officers;

(c) except as otherwise prescribed, make and terminate appointments to any other
office under the Crown in right of the Government of Gibraltar.

(3)  Subsection (2) shall not apply to any office to which, by virtue of this
Constitution or any other law, appointments are to be made otherwise than in
accordance with the advice of the Public Service Commission.

(4)   The Governor, with the prior approval of a Secretary of State, may disregard the
advice of the Public Service Commission in any case where he judges that compliance
with that advice would prejudice Her Majesty’s service.

(5)  Except as otherwise prescribed, all such appointments made pursuant to this
section shall be held during Her Majesty’s pleasure.

What it says

Under Gibraltar's Constitution, and subject to the rest of this section, the Government may create offices for Gibraltar in Her Majesty's name and on Her Majesty's behalf. Subject to the Constitution, the Governor, following the advice of the Public Service Commission, may, in Her Majesty's name and on Her Majesty's behalf, make, confirm and end appointments to any public office; exercise disciplinary control over public officers; and, unless otherwise laid down, make and end appointments to any other office under the Crown for the Government of Gibraltar. That power of the Governor does not apply to any office to which, under the Constitution or any other law, appointments are to be made other than on the advice of the Public Service Commission. The Governor, with the prior approval of a Secretary of State, may disregard the Commission's advice in any case where the Governor judges that following it would harm Her Majesty's service. Unless otherwise laid down, all appointments made under this section are held during Her Majesty's pleasure, that is, for as long as Her Majesty wishes.

Section 55

Public Service Commission

The exact words

55.-(1)   There shall be a Public Service Commission for Gibraltar, which shall consist
of a chairman and four other members appointed by the Governor, acting in
accordance with the advice of the Specified Appointments Commission.

(2)   No person shall be qualified for appointment as a member of the Public Service
Commission if he is an Elected Member of the Parliament or a candidate for election
as such.

(3)   Whenever the office of chairman of the Public Service Commission is vacant or
the chairman is absent from Gibraltar or is for any other reason unable to discharge
the functions of his office, those functions shall be discharged by such one of the
other members of the Commission as the Governor, acting in accordance with the
advice of the Specified Appointments Commission, may appoint.

(4)   If at any time there are less than three members of the Public Service
Commission besides the chairman or if any such member is acting as chairman or is
absent from Gibraltar or is for any other reason unable to discharge the functions of
his office, the Governor, acting in accordance with the advice of the Specified
Appointments Commission, may appoint a person qualified for appointment as a
member of the Commission to sit as an additional member.

(5)  The Governor, acting in accordance with the advice of the Specified
Appointments Commission, may terminate the appointment of any member of the
Public Service Commission at any time and, subject as aforesaid, any such member
shall vacate his office –

(a) at the expiration of three years from the date of his appointment; or

(b) in the case of an additional member, at such time or in such circumstances as
may be specified in the instrument of his appointment.

What it says

Gibraltar's Constitution sets up a Public Service Commission for Gibraltar, made up of a chairman and four other members appointed by the Governor acting on the advice of the Specified Appointments Commission. No one can be appointed a member while they are an Elected Member of the Parliament or a candidate for election as one. Whenever the post of chairman is empty, or the chairman is away from Gibraltar or for any other reason cannot carry out the chairman's functions, those functions are carried out by whichever of the other members the Governor, acting on the advice of the Specified Appointments Commission, may appoint. If at any time there are fewer than three members besides the chairman, or any member is acting as chairman, is away from Gibraltar or for any other reason cannot carry out their functions, the Governor, acting on that same advice, may appoint a person who could be appointed a member to sit as an additional member. The Governor, acting on that same advice, may end the appointment of any member at any time. Unless the appointment is ended earlier in that way, a member leaves office three years after the date of appointment or, for an additional member, at the time or in the circumstances set out in the document appointing them.

Section 56

Specified Appointments Commission

The exact words

56.-(1)   There shall be a Specified Appointments Commission for Gibraltar, which
shall consist of –

(a) two members appointed by the Governor, acting in accordance with the advice
of the Chief Minister following consultation with the Governor; and

(b) two members appointed by the Governor, acting after consultation with the
Chief Minister, one of whom shall chair and have a second and casting vote.

(2) The Governor, acting in accordance with the advice of the Specified Appointments
Commission, shall make, confirm and terminate appointments to the offices of
Attorney-General, Principal Auditor, and any other public office appointment to
which is by virtue of any other law to be made in accordance with the advice of the
Specified Appointments Commission.

(3) The Governor, acting in accordance with the advice of the Specified Appointments
Commission, shall exercise disciplinary control over any public officer appointed
under this section.

(4)   The Governor, with the prior approval of a Secretary of State, may disregard the
advice of the Specified Appointments Commission in any case where he judges that
compliance with that advice would prejudice Her Majesty’s service.

(5)  Except as otherwise prescribed, all such appointments made pursuant to this
section shall be held during Her Majesty’s pleasure.

What it says

Gibraltar's Constitution sets up a Specified Appointments Commission for Gibraltar, made up of two members appointed by the Governor acting on the advice of the Chief Minister, given after the Chief Minister has consulted the Governor, and two members appointed by the Governor acting after consulting the Chief Minister; one of these last two chairs the Commission and has a second, casting vote. The Governor, acting on the advice of this Commission, must make, confirm and end appointments to the posts of Attorney-General and Principal Auditor, and to any other public post that another law says is to be filled on this Commission's advice. The Governor, acting on its advice, must also exercise disciplinary control over any public officer appointed under this section. The Governor, with the prior approval of a Secretary of State, may set aside the Commission's advice in any case where the Governor judges that following it would harm Her Majesty's service. Unless otherwise provided, all these appointments are held for as long as Her Majesty wishes.

Section 57

Judicial Service Commission

The exact words

57.-(1)   There shall be a Judicial Service Commission for Gibraltar, which shall
consist of –

(a) the President of the Court of Appeal, who shall be chairman;

(b) the Chief Justice;

(c) the Stipendiary Magistrate;

(d) two members appointed by the Governor, acting in accordance with the advice
of the Chief Minister; and

(e) two members appointed by the Governor, acting in his discretion.

(2)  The Governor, acting in accordance with the advice of the Judicial Service
Commission, shall –

(a) make and confirm appointments to the offices of Chief Justice, Puisne Judge,
President of the Court of Appeal and Justice of Appeal;

(b) make, confirm and terminate appointments to the offices of Stipendiary
Magistrate, Justice of the Peace, Registrar of the Supreme Court, and any
other office appointment to which is by virtue of any other law to be made in
accordance with the advice of the Judicial Service Commission; and

(c) exercise disciplinary control over any person appointed to an office referred to
in paragraph (b).

(3)   The Governor, with the prior approval of a Secretary of State, may disregard the
advice of the Judicial Service Commission in any case where he judges that
compliance with that advice would prejudice Her Majesty’s service.

(4) No member of the Judicial Service Commission shall participate in any
proceeding of the Commission which affects him personally.

What it says

Gibraltar's Constitution sets up a Judicial Service Commission for Gibraltar, made up of the President of the Court of Appeal, who chairs it; the Chief Justice; the Stipendiary Magistrate; two members appointed by the Governor acting on the advice of the Chief Minister; and two members appointed by the Governor acting at the Governor's own discretion. The Governor, acting on the advice of this Commission, must: make and confirm appointments to the posts of Chief Justice, Puisne Judge, President of the Court of Appeal and Justice of Appeal; make, confirm and end appointments to the posts of Stipendiary Magistrate, Justice of the Peace and Registrar of the Supreme Court, and to any other post that another law says is to be filled on this Commission's advice; and exercise disciplinary control over anyone appointed to one of the posts in that second group. The Governor, with the prior approval of a Secretary of State, may set aside the Commission's advice in any case where the Governor judges that following it would harm Her Majesty's service. No member of the Commission may take part in any of its proceedings that affects that member personally.

Section 58

Procedure of Commissions

The exact words

58.-(1)  Any decision of the Public Service Commission, the Specified Appointments
Commission or the Judicial Service Commission shall be taken by majority vote, and
each Commission may act notwithstanding the absence of any member.

(2)  No meeting of any such Commission shall take place unless such notice of the
meeting as may be prescribed by law has been given.

(3)   In the exercise of its functions under this Constitution, no such Commission shall
be subject to the direction or control of any other person or authority.

(4)   Subject to this Constitution –

(a) further provision may be made by law regarding the powers and procedure of
any such Commission;

(b) subject to any such law, any such Commission may regulate its own
procedure.

What it says

Gibraltar's Constitution says that any decision of the Public Service Commission, the Specified Appointments Commission or the Judicial Service Commission is taken by majority vote, and that each of these Commissions may act even when a member is absent. None of them may meet unless any notice of the meeting that the law requires has been given. In carrying out its functions under the Constitution, none of these Commissions is subject to the direction or control of any other person or authority. Within the limits of the Constitution, further rules on the powers and procedure of any of these Commissions may be made by law, and, within the limits of any such law, each Commission may regulate its own procedure.

Section 59

Attorney-General

The exact words

59.-(1)   There shall be an Attorney-General for Gibraltar whose office shall be a
public office.

(2)  The Attorney-General shall have power in any case in which he considers it
desirable so to do –

(a) to institute and undertake criminal proceedings before any court of law (not
being a court established by a disciplinary law);

(b) to take over and continue any such criminal proceedings that may have been
instituted by any other person or authority; and

(c) to discontinue at any stage before judgment is delivered any such criminal
proceedings instituted or undertaken by himself or any other person or
authority.

(3)  The powers of the Attorney-General under subsection (2) may be exercised by
him in person or through other persons acting in accordance with his general or
special instructions.

(4)  The powers conferred upon the Attorney-General by subsection (2)(b) and (c)
shall be vested in him to the exclusion of any other person or authority:

   Provided that, where any other person or authority has instituted criminal
proceedings, nothing in this subsection shall prevent the withdrawal of those
proceedings by or at the instance of that person or authority at any stage before the
person against whom the proceedings have been instituted has been charged before
the court.

(5)  In the exercise of the powers conferred upon him by this section the Attorney-
General shall not be subject to the direction or control of any other person or
authority.

(6)  For the purposes of this section, any appeal from any determination in any
criminal proceedings before any court of law, or any case stated or question of law
reserved for the purposes of any such proceedings to any other court of law, shall be
deemed to be part of those proceedings.

What it says

Gibraltar's Constitution sets up an Attorney-General for Gibraltar, whose office is a public office. In any case where the Attorney-General thinks it desirable, the Attorney-General has power: to start and conduct criminal proceedings before any court of law, other than a court set up by a disciplinary law; to take over and continue any such criminal proceedings started by any other person or authority; and to stop, at any stage before judgment is given, any such criminal proceedings started or conducted by the Attorney-General or by any other person or authority. The Attorney-General may use these powers in person or through other people acting on the Attorney-General's general or particular instructions. The powers to take over and to stop proceedings belong to the Attorney-General alone, to the exclusion of any other person or authority. But where another person or authority has started criminal proceedings, this does not prevent that person or authority from withdrawing them, or having them withdrawn at their request, at any stage before the person they are brought against has been charged before the court. In using the powers in this section, the Attorney-General is not subject to the direction or control of any other person or authority. For this section, any appeal from a decision in criminal proceedings before any court of law, and any case stated or question of law referred to another court for those proceedings, counts as part of those proceedings.

Chapter VI · The judicature

Section 60

Supreme Court

The exact words

60.-(1)   There shall be a Supreme Court for Gibraltar which shall have unlimited
jurisdiction to hear and determine any civil or criminal proceedings under any law and
such jurisdiction and powers as may be conferred upon it by this Constitution or any
other law.

(2)   The Supreme Court shall, subject to section 62, consist of the Chief Justice and
such number of Puisne Judges as may be prescribed by law.

(3)   The office of a Puisne Judge shall not without his consent be abolished during his
continuance in office.

What it says

Gibraltar's Constitution sets up a Supreme Court for Gibraltar, with unlimited jurisdiction to hear and decide any civil or criminal proceedings under any law, and with any other jurisdiction and powers given to it by the Constitution or any other law. Subject to another section of the Constitution, the Supreme Court is made up of the Chief Justice and the number of Puisne Judges set by law. The post of a Puisne Judge cannot be abolished while that judge holds it, unless the judge agrees.

Section 61

Court of Appeal

The exact words

61.-(1)   There shall be a Court of Appeal  for Gibraltar which shall have such
jurisdiction and powers as may be conferred upon it by this Constitution or any other
law.

(2)   The Court of Appeal shall, subject to section 62, consist of –

(a) a President and two Justices of Appeal or such greater number of Justices of
Appeal as the Governor, acting after consultation with the Chief Minister, may
prescribe; and

(b) the Chief Justice of the Supreme Court as an ex officio member of the Court of
Appeal for all purposes except for the purpose of constituting the Court of
Appeal for the hearing and determination of an appeal from his own decision.

(3)   The office of a Justice of Appeal shall not without his consent be abolished
during his continuance in office.

(4)   Save as may be otherwise prescribed by any other law, for the purposes of any
determination of the Court of Appeal –

(a) an uneven number of judges shall sit, which, in the case of any final
determination by the court other than the summary dismissal of an appeal,
shall be not less than three; and

(b) any determination by the court on any matter (whether final or otherwise)
shall, where more than one judge sits, be according to the opinion of a
majority of the judges who sit to determine that matter.

What it says

Gibraltar's Constitution sets up a Court of Appeal for Gibraltar, with the jurisdiction and powers given to it by the Constitution or any other law. Subject to another section of the Constitution, the Court of Appeal is made up of: a President and two Justices of Appeal, or a larger number of Justices of Appeal set by the Governor acting after consulting the Chief Minister; and the Chief Justice of the Supreme Court, who is a member of the Court of Appeal because of that office, for all purposes except sitting on the Court of Appeal to hear and decide an appeal against the Chief Justice's own decision. The post of a Justice of Appeal cannot be abolished while that judge holds it, unless the judge agrees. Unless another law provides otherwise, whenever the Court of Appeal decides anything, an odd number of judges sits, and at least three for any final decision other than the summary dismissal of an appeal; and where more than one judge sits, any decision on any matter, final or not, follows the opinion of the majority of the judges sitting on that matter.

Section 62

Appointment of judges

The exact words

62.-(1)   The Chief Justice, any Puisne Judge, the President of the Court of Appeal and
the Justices of Appeal shall be appointed in accordance with section 57 on behalf of
Her Majesty.

(2)  No person shall be qualified for appointment as Chief Justice, Puisne Judge,
President of the Court of Appeal or Justice of Appeal unless –

(a) he is, or has been, a judge of a court having unlimited jurisdiction in civil and
criminal matters in some part of the Commonwealth or in Ireland, or of a court
having jurisdiction in appeals from any such court; or

(b) he is entitled to practise as an advocate in such a court and has been entitled
for not less than ten years to practise as an advocate or as a solicitor in such a
court.

(3)   For the purposes of this section, a person shall be regarded as entitled to practise
as an advocate or, as the case may be, as a solicitor if he has been called, enrolled or
otherwise admitted as such (and has not subsequently been disbarred or removed from
the roll of advocates or, as the case may be, of solicitors) notwithstanding that –

(a) he holds or acts in any office the holder of which is, by reason of his office,
precluded from practising in a court; or

(b) he does not hold a practising certificate or has not satisfied any other like
condition of his being permitted to practise.

What it says

Gibraltar's Constitution says that the Chief Justice, any Puisne Judge, the President of the Court of Appeal and the Justices of Appeal are appointed on behalf of Her Majesty in the way another section of the Constitution sets out. No one can be appointed to any of these posts unless they either are, or have been, a judge of a court with unlimited jurisdiction in civil and criminal matters in some part of the Commonwealth or in Ireland, or of a court that hears appeals from such a court; or are entitled to practise as an advocate in such a court and have been entitled for at least ten years to practise as an advocate or as a solicitor in such a court. For this section, a person counts as entitled to practise as an advocate or as a solicitor if they have been called, enrolled or otherwise admitted as one (and have not since been disbarred or struck off the roll of advocates or of solicitors), even if they hold or act in a post whose holder, because of that post, is not allowed to practise in a court, or they do not hold a practising certificate or have not met any other similar condition for being allowed to practise.

Section 63

Acting judges

The exact words

63.-(1)   If the office of Chief Justice is vacant, or if the holder thereof is for any
reason unable to perform the functions of his office, then, until some other person has
been appointed to, and has assumed the functions of, that office, or until the holder of
that office has resumed those functions, as the case may be, such one of the Puisne
Judges or such other person qualified for appointment as a Puisne Judge as the
Governor, acting in accordance with the advice of the Judicial Service Commission,
may appoint for that purpose shall act in the office of Chief Justice.

(2)   If –

(a) the office of a Puisne Judge is vacant, or if any such judge is acting as Chief
Justice or is for any reason unable to perform the functions of his office; or

(b) it appears to the Governor, acting in accordance with the advice of the Judicial
Service Commission and after consultation with the Chief Justice and with the
consent of the Chief Minister, that the state of business in the Supreme Court
so requires,

the Governor, acting in accordance with the advice of the Judicial Service
Commission , may appoint a person qualified for appointment as a Puisne Judge to act
as a Puisne Judge.

(3)  If the office of the President of the Court of Appeal is vacant, or if the holder
thereof is absent from Gibraltar or is for any other reason unable to perform the
functions of his office, then, until some other person has been appointed to, and has
assumed the functions of, that office, or until the holder of that office has resumed
those functions, as the case may be, such one of the Justices of Appeal as the
Governor, acting in accordance with the advice of the Judicial Service Commission,
may appoint for that purpose shall act in the office of the President.

(4)   If the office of a Justice of Appeal is  vacant, or if any Justice of Appeal is acting
as the President or is absent from Gibraltar or is for any other reason unable to
perform the functions of his office, the Governor, acting in accordance with the advice
of the Judicial Service Commission, may appoint a person qualified for appointment
as a Justice of Appeal to act as a Justice of Appeal.

(5)   Any person appointed under this section to act as a judge of the Supreme Court
or the Court of Appeal shall, unless he is removed from office under section 64,
continue to act for such period as may be specified in the instrument of his
appointment or, if no such period is specified, until his appointment is revoked by the
Governor, acting in accordance with the advice of the Judicial Service Commission:

   Provided that a person whose appointment so to act has expired or been revoked
may, unless he has been removed from office as aforesaid, continue so to act for such
period and on such terms as the Judicial Service Commission may consider necessary
to enable him to deliver judgment or to do any other thing in relation to any
proceeding commenced before him before the expiration or revocation of his
appointment.

What it says

Gibraltar's Constitution says that if the post of Chief Justice is empty, or the Chief Justice cannot for any reason carry out the functions of the post, then one of the Puisne Judges, or another person who could be appointed a Puisne Judge, whom the Governor, acting on the advice of the Judicial Service Commission, may appoint for that purpose, acts as Chief Justice until someone else has been appointed to the post and has taken up its functions, or until the Chief Justice has taken those functions up again. If the post of a Puisne Judge is empty, or a Puisne Judge is acting as Chief Justice or cannot for any reason carry out the functions of the post, or if it appears to the Governor, acting on the advice of the Judicial Service Commission, after consulting the Chief Justice and with the consent of the Chief Minister, that the state of business in the Supreme Court requires it, the Governor, acting on the advice of that Commission, may appoint a person who could be appointed a Puisne Judge to act as a Puisne Judge. If the post of President of the Court of Appeal is empty, or the President is away from Gibraltar or cannot for any other reason carry out the functions of the post, then one of the Justices of Appeal whom the Governor, acting on the Commission's advice, may appoint for that purpose acts as President until someone else has been appointed to the post and has taken up its functions, or until the President has taken those functions up again. If the post of a Justice of Appeal is empty, or a Justice of Appeal is acting as President, is away from Gibraltar or cannot for any other reason carry out the functions of the post, the Governor, acting on the Commission's advice, may appoint a person who could be appointed a Justice of Appeal to act as a Justice of Appeal. Anyone appointed under this section to act as a judge of the Supreme Court or the Court of Appeal goes on acting, unless removed from office under another section of the Constitution, for the period set in the document appointing them or, if no period is set, until the Governor, acting on the Commission's advice, cancels the appointment. Even so, a person whose acting appointment has ended or been cancelled may, unless removed from office in that way, go on acting for the period and on the terms the Judicial Service Commission thinks necessary to let them give judgment or do anything else in any proceeding that began before them before the appointment ended or was cancelled.

Section 64

Tenure of office of judges

The exact words

64.-(1)   Subject to the provisions of this section, a person holding the office of Chief
Justice or of Puisne Judge shall vacate that  office when he attains the age of 67 years
and a person holding the office of President of the Court of Appeal or of Justice of
Appeal shall vacate his office upon the expiration of such period as may be specified
in the instrument of his appointment to that office:

   Provided that –

(a) the Governor may permit a Chief Justice or a Puisne Judge who has attained
that age to remain in office for such period not exceeding three years as may
have been agreed between that Chief Justice or that Puisne Judge, as the case
may be, and the Governor;

(b) the Governor, being satisfied that it is desirable so to do because of
exceptional circumstances, may permit a Chief Justice or a Puisne Judge to
remain in office for such a further period as may have been agreed between
that Chief Justice or that Puisne Judge, as the case may be, and the Governor
but so that in any event the Chief Justice and any Puisne Judge shall not hold
office after attaining the age of 72 years;

(c) a Chief Justice, a Puisne Judge, a President of the Court of Appeal or a Justice
of Appeal may, unless he has been removed from office under subsection (3),
sit after the date on which he vacates his office under this subsection for such
period and on such terms as the Judicial Service Commission may consider
necessary to enable him to give judgment or to do any other thing in relation to
any proceeding commenced before him before that date.

(2)  The Chief Justice, a Puisne Judge, the President of the Court of Appeal or a
Justice of Appeal may be removed from office only for inability to discharge the
functions of his office (whether arising from infirmity of body or mind or any other
cause) or for misbehaviour, and shall not be removed except in accordance with
subsection (3).

(3)  The Chief Justice, a Puisne Judge, the President of the Court of Appeal or a
Justice of Appeal shall be removed from office by the Governor if the question of the
removal of that judge from office has, at the request of the Governor made in
pursuance of subsection (4), been referred by Her Majesty to the Judicial Committee
of Her Majesty’s Privy Council under section 4 of the Judicial Committee Act 1833 (a)
or any other enactment enabling Her Majesty in that behalf, and the Judicial
Committee has advised Her Majesty that the judge ought to be removed from office
for inability as aforesaid or misbehaviour.

(4)  If the Governor considers that the question of removing the Chief Justice, a
Puisne Judge, the President of the Court of Appeal or a Justice of Appeal from office
for inability as aforesaid or for misbehaviour ought to be investigated, then –

(a) the Governor shall appoint a tribunal, which shall consist of a chairman and
not less that two other members selected by the Governor from among persons
who hold or have held high judicial office;

(b) the tribunal shall inquire into the matter and report on the facts thereof to the
Governor and advise the Governor whether he should request that the question
of the removal of that judge should be referred by Her Majesty to the Judicial
Committee; and

(c) if the tribunal so advises, the Governor shall request that the question should
be referred accordingly.

(5)   The provisions of sections 4, 7, 8, 9, 10, 11, 12, 13 and 14 of the Commissions of
Inquiry Ordinance shall apply in relation to a tribunal appointed under subsection (4)
as they apply in relation to the Commissions appointed under that Ordinance and for
that purpose those provisions shall have effect as if they formed part of this section.

(6)   If the question of removing the Chief Justice, a Puisne Judge, the President of the
Court of Appeal or a Justice of Appeal from his office has been referred to a tribunal
under subsection (4), the Governor may suspend him from performing the functions
of his office, and any such suspension may at any time be revoked by the Governor
and shall in any case cease to have effect –

(a) 1833 c.41.

(a) if the tribunal advises that he should not request that the question of the
removal of the judge from office should  be referred by Her Majesty to the
Judicial Committee; or

(b) if the Judicial Committee advises Her Majesty that the judge ought not to be
removed from office.

(7)   Notwithstanding subsection (1), a person may be appointed to the office of Chief
Justice or Puisne Judge for such term as may be specified in the instrument of his
appointment, and the office of a person so appointed shall become vacant on the day
on which the specified term expires.

(8)   The powers of the Governor under this  section shall be exercised by him in
accordance with the advice of the Judicial Service Commission.

What it says

Gibraltar's Constitution says that, subject to the rest of this section, a Chief Justice or Puisne Judge leaves office on reaching the age of 67, and a President of the Court of Appeal or Justice of Appeal leaves office when the period set in the document appointing them ends. But the Governor may allow a Chief Justice or Puisne Judge who has reached 67 to stay in office for a period of no more than three years agreed between that judge and the Governor; the Governor, if satisfied that it is desirable because of exceptional circumstances, may allow a Chief Justice or Puisne Judge to stay in office for a further period agreed between that judge and the Governor, but in no case may the Chief Justice or any Puisne Judge hold office after reaching 72; and any Chief Justice, Puisne Judge, President of the Court of Appeal or Justice of Appeal may, unless removed from office in the way described below, go on sitting after leaving office under these rules, for the period and on the terms the Judicial Service Commission thinks necessary to let them give judgment or do anything else in any proceeding that began before them before that date. These judges may be removed from office only for being unable to carry out the functions of their office (whether because of illness of body or mind or any other cause) or for misbehaviour, and only in the following way. The Governor must remove a judge from office if, at the Governor's request made as described below, Her Majesty has referred the question of removing that judge to the Judicial Committee of Her Majesty's Privy Council, under a law of 1833 on the Judicial Committee or any other law that enables Her Majesty to do so, and the Judicial Committee has advised Her Majesty that the judge ought to be removed for that inability or for misbehaviour. If the Governor considers that the question of removing one of these judges for that inability or for misbehaviour ought to be investigated, the Governor must appoint a tribunal of a chairman and at least two other members, chosen by the Governor from people who hold or have held high judicial office; the tribunal must look into the matter, report the facts to the Governor and advise whether the Governor should ask for the question to be referred by Her Majesty to the Judicial Committee; and if the tribunal so advises, the Governor must ask for it to be referred. Certain sections of the Ordinance on commissions of inquiry apply to such a tribunal as they apply to the commissions appointed under that Ordinance, and for that purpose have effect as if they were part of this section. Once the question of removing a judge has been referred to such a tribunal, the Governor may suspend the judge from carrying out the functions of the office; the Governor may lift the suspension at any time, and it ends in any case if the tribunal advises that the Governor should not ask for the question to be referred to the Judicial Committee, or if the Judicial Committee advises Her Majesty that the judge ought not to be removed. Despite the age and period rules at the start of this section, a person may be appointed Chief Justice or Puisne Judge for a term set in the document appointing them, and that post becomes vacant on the day the term ends. The Governor uses the powers in this section on the advice of the Judicial Service Commission.

Section 65

Oaths to be taken by judges

The exact words

65.   Before entering upon the functions of his office every person appointed to hold
or act in the office of judge of the Supreme Court or judge of the Court of Appeal
shall make and subscribe before the Governor, or some other person authorised in that
behalf by the Governor, oaths of allegiance and for the due execution of his office in
the forms set out in the Schedule to this Constitution.

What it says

Gibraltar's Constitution says that, before taking up the functions of the office, every person appointed to hold, or to act in, the office of judge of the Supreme Court or judge of the Court of Appeal must make and sign, before the Governor or another person the Governor has authorised for this, oaths of allegiance and for the proper carrying out of the office, in the forms set out in the Schedule to the Constitution.

Section 66

Appeals to Court of Appeal and to Her Majesty in Council

The exact words

66.-(1)   In the following cases, an appeal shall lie from decisions of the Supreme
Court to the Court of Appeal and thence to Her Majesty in Council as of right, that is
to say –

(a) final decisions, in any civil or criminal proceedings, on questions as to the
interpretation of this Constitution;

(b) where the matter in dispute on the appeal  is of the value prescribed by law or
upwards or where the appeal involves, directly or indirectly, a claim to or a
question respecting property or a right of the value prescribed by law or
upwards, final decisions in any civil proceedings;

(c) final decisions in proceedings under section 16;

(d) final decisions in proceedings for dissolution or nullity of marriage; and

(e) in such other cases as may be prescribed by the Legislature.

(2)   In the following cases, an appeal shall lie from decisions of the Supreme Court to
the Court of Appeal with the leave of the Supreme Court or of the Court of Appeal
and thence to Her Majesty in Council with the leave of the Court of Appeal, that is to
say –

(a) where the decision appealed against is a final decision in civil proceedings
and, in the opinion of the court giving leave, the question involved in the
appeal is one that, by reason of its great general or public importance or
otherwise, ought to be submitted to the Court of Appeal or to Her Majesty in
Council, as the case may be; and

(b) in such other cases as may be prescribed by the Legislature.

(3)    Subsections (1) and (2) shall be subject to section 31(6).

(4)  In this section references to final decisions of a court do not include any
determination thereof that any application made thereto is frivolous or vexatious.

(5)   Nothing in this section shall affect any right of Her Majesty to grant special leave
to appeal to Her Majesty in Council from the decision of any court in any civil or
criminal matter.

What it says

Gibraltar's Constitution says that, in the following cases, decisions of the Supreme Court can be appealed to the Court of Appeal and from there to Her Majesty in Council by right, without needing permission: final decisions, in any civil or criminal proceedings, on questions about the interpretation of the Constitution; final decisions in any civil proceedings where the matter in dispute on the appeal is worth at least the value set by law, or where the appeal involves, directly or indirectly, a claim to, or a question about, property or a right worth at least that value; final decisions in proceedings brought under another section of the Constitution; final decisions in proceedings for divorce or for annulment of a marriage; and any other cases the Legislature sets. In the following cases, decisions of the Supreme Court can be appealed to the Court of Appeal with the permission of the Supreme Court or of the Court of Appeal, and from there to Her Majesty in Council with the permission of the Court of Appeal: where the decision appealed against is a final decision in civil proceedings and the court giving permission considers that the question in the appeal, because of its great general or public importance or for another reason, ought to go to the Court of Appeal or to Her Majesty in Council, as the case may be; and any other cases the Legislature sets. Both these routes of appeal are subject to a rule in another section of the Constitution. In this section, a final decision of a court does not include a ruling by that court that an application made to it is frivolous or vexatious. Nothing in this section affects any right of Her Majesty to grant special permission to appeal to Her Majesty in Council from the decision of any court in any civil or criminal matter.

Chapter VII · Finance

Section 67

Consolidated Fund

The exact words

67.  All revenues or other moneys raised or received for the purposes of the
Government of Gibraltar (not being revenues or other moneys that are payable by or
under any Act into some other fund established for a specific purpose or that may by
or under any such law be retained by the authority that received them for the purposes
of defraying the expenses of that authority) shall be paid into and form one
Consolidated Fund.

What it says

Gibraltar's Constitution says that all revenues and other money raised or received for the purposes of the Government of Gibraltar are to be paid into, and make up, one Consolidated Fund. This does not include revenues or other money that an Act, or something made under an Act, says are to be paid into some other fund set up for a specific purpose, or that such a law allows the authority that received them to keep to meet that authority's expenses.

Section 68

Withdrawals from Consolidated Fund or other public funds

The exact words

68.-(1)   No moneys shall be withdrawn from the Consolidated Fund except –

(a) to meet expenditure that is charged upon the Fund by this Constitution or by
any other law in force in Gibraltar; or

(b) where the issue of those moneys has been authorised by an appropriation law
or in such manner, and subject to such conditions, as may be prescribed in
pursuance of section 70.

(2)   No moneys shall be withdrawn from any public fund of Gibraltar other than the
Consolidated Fund unless the issue of those moneys has been authorised by or under
an Act.

(3)  No moneys shall be withdrawn from the Consolidated Fund except in such
manner as may be prescribed by the Legislature.

(4)   The deposit of any moneys forming part of the Consolidated Fund with a bank or
with any other banking institution or the investment of any such moneys in such
securities as may be prescribed by the Legislature shall not be regarded as a
withdrawal of those moneys from the Fund for the purposes of this section.

What it says

Gibraltar's Constitution says that no money is to be taken out of the Consolidated Fund except to meet spending that the Constitution or any other law in force in Gibraltar charges on the Fund, or where paying out that money has been authorised by an appropriation law, or in the way and on the conditions set under another section of the Constitution. No money is to be taken out of any other public fund of Gibraltar unless paying it out has been authorised by or under an Act. No money is to be taken out of the Consolidated Fund except in the way the Legislature sets. Putting money that belongs to the Consolidated Fund on deposit with a bank or any other banking institution, or investing it in securities the Legislature sets, does not count as taking it out of the Fund for this section.

Section 69

Authorisation of expenditure

The exact words

69.-(1)   The Minister with responsibility for finance shall cause to be prepared and
laid before the Parliament, before or not later than thirty days after the
commencement of each financial year, estimates of the revenues and expenditure of
Gibraltar for that year.

(2)   The heads of expenditure contained in the estimates for a financial year (other
than expenditure charged upon the Consolidated Fund by this Constitution or any
other law) shall be included in a bill, to be known as an appropriation bill, introduced
into the Parliament to provide for the issue from the Consolidated Fund and other
public funds of Gibraltar of the sums necessary to meet that expenditure and the
appropriation of those sums for the purposes specified in the bill.

(3)   If in any financial year it is found –

(a) that the amount appropriated by the appropriation law for the purposes
included in any head of expenditure is insufficient or that a need has arisen for
expenditure for a purpose for which no amount has been appropriated by the
appropriation law; or

(b) that any moneys have been expended on any head of expenditure in excess of
the amount appropriated for the purposes included in that head by the
appropriation law or for a purpose for which no amount has been appropriated
by the appropriation law,

the Minister with responsibility for finance shall cause a supplementary estimate
showing the sums required or spent to be prepared and laid before the Parliament and
the heads of expenditure shall be included in a supplementary appropriation bill
introduced in the Parliament to provide for the appropriation of those sums.

What it says

Gibraltar's Constitution says that the Minister responsible for finance must have estimates of Gibraltar's revenue and spending for each financial year prepared and laid before the Parliament, before the start of that year or no later than thirty days after it starts. The heads of spending in those estimates (other than spending that the Constitution or any other law charges on the Consolidated Fund) are to be put in a bill, called an appropriation bill, brought before the Parliament to provide for paying out, from the Consolidated Fund and Gibraltar's other public funds, the sums needed for that spending, and for assigning those sums to the purposes set out in the bill. If in any financial year it is found that the amount the appropriation law assigns to the purposes of any head of spending is not enough, or that spending is needed for a purpose to which that law assigns no amount, or that money has been spent on any head of spending beyond the amount that law assigns to it, or on a purpose to which it assigns no amount, the Minister responsible for finance must have a supplementary estimate prepared and laid before the Parliament showing the sums needed or spent, and those heads of spending are to be put in a supplementary appropriation bill brought before the Parliament to provide for assigning those sums.

Section 70

Authorisation of expenditure in advance of appropriation

The exact words

70.  If the appropriation law in respect of any financial year has not come into
operation by the beginning of that financial year, the Minister with responsibility for
finance may, to such extent and subject to such conditions as may be prescribed by
the Legislature, authorise the withdrawal of moneys from the Consolidated Fund and
other public funds of Gibraltar for the purpose of meeting expenditure necessary to
carry on the services of the Government until the expiration of four months from the
beginning of that financial year or the coming into operation of the appropriation law,
whichever is the earlier.

What it says

Gibraltar's Constitution says that if the appropriation law for a financial year has not come into force by the start of that year, the Minister responsible for finance may, to the extent and on the conditions the Legislature sets, authorise taking money out of the Consolidated Fund and Gibraltar's other public funds to meet the spending needed to keep the Government's services going, until four months after the start of that year or until the appropriation law comes into force, whichever is earlier.

Section 71

Contingencies Fund

The exact words

71.-(1)   There shall be such provision as may be prescribed by the Legislature for the
establishment of a Contingencies Fund and for authorising the Minister with
responsibility for finance, if he is satisfied that there has arisen an urgent and
unforeseen need for expenditure for which no other provision exists, to make
advances from that Fund to meet that need.

(2)  Where any advance is made from the Contingencies Fund, a supplementary
estimate shall be laid before the Parliament, and an appropriation bill shall be
introduced therein, as soon as possible for the purpose of replacing the amount so
advanced.

What it says

Gibraltar's Constitution says that there is to be provision, as the Legislature sets, for setting up a Contingencies Fund, and for allowing the Minister responsible for finance, if satisfied that an urgent and unforeseen need for spending has arisen for which no other provision exists, to make advances from that Fund to meet that need. Whenever an advance is made from the Contingencies Fund, a supplementary estimate is to be laid before the Parliament, and an appropriation bill brought before it, as soon as possible, to replace the amount advanced.

Section 72

Remuneration of certain officers

The exact words

72.-(1)   There shall be paid to the holders of the offices to which this subsection
applies such salaries and such allowances as may be prescribed by the Legislature.

(2)   The salaries and any allowances payable to the holders of the offices to which
subsection (1) applies and the remuneration and allowances payable to any judge of
the Court of Appeal shall be a charge on the Consolidated Fund.

(3)   Any alteration to the salary or remuneration payable to any person holding any
office to which subsection (1) applies or to his terms of office, other than allowances,
that is to his disadvantage shall not have effect in relation to that person after his
appointment unless he consents to its having effect.

(4)   Where a person’s salary, remuneration or terms of office depend upon his option,
the salary, remuneration or terms for which he opts shall, for the purposes of
subsection (3), be deemed to be more advantageous to him than any others for which
he might have opted.

(5)  Subsection (1) applies to the offices of Governor, Chief Justice, Puisne Judge,
Attorney-General, Commissioner of Police and Principal Auditor.

What it says

Gibraltar's Constitution says that the holders of the posts of Governor, Chief Justice, Puisne Judge, Attorney-General, Commissioner of Police and Principal Auditor are to be paid the salaries and allowances the Legislature sets. Those salaries and any allowances, and the pay and allowances of any judge of the Court of Appeal, are a charge on the Consolidated Fund. Any change to the salary or pay of a person holding one of those posts, or to the terms of the post (other than allowances), that is to that person's disadvantage does not apply to that person after appointment unless the person agrees to it. Where a person's salary, pay or terms of office depend on a choice the person makes, the salary, pay or terms chosen are treated, for that rule, as better for the person than any others the person could have chosen.

Section 73

Public debt

The exact words

73.-(1)   All debt charges for which Gibraltar is liable shall be a charge on the
Consolidated Fund.

(2)  For the purposes of this section debt charges include interest, sinking fund
charges, the repayment or amortisation of debt, and all expenditure in connection with
the raising of loans on the security of the revenues of Gibraltar or the Consolidated
Fund and the service and redemption of debt thereby created.

What it says

Gibraltar's Constitution says that all debt charges that Gibraltar is liable for are a charge on the Consolidated Fund. For this section, debt charges include interest, sinking fund charges, the repayment or amortisation of debt, and all spending connected with raising loans secured on Gibraltar's revenues or on the Consolidated Fund, and with servicing and paying off the debt created in that way.

Section 74

Audit

The exact words

74.-(1)   The public accounts of Gibraltar and of all courts of law and all authorities
and offices of the Government shall be audited and reported on by the Principal
Auditor and for that purpose the Principal Auditor or any person authorised by him in
that behalf shall have access to all books, records, reports and other documents
relating to those accounts.

(2)   The Principal Auditor shall submit and lay his reports before the Parliament.

(3)   In the exercise of his functions under this Constitution the Principal Auditor shall
not be subject to the direction or control of any other person or authority.

What it says

Gibraltar's Constitution says that the public accounts of Gibraltar, and of all courts of law and all authorities and offices of the Government, are to be audited and reported on by the Principal Auditor; for that purpose, the Principal Auditor, or anyone the Principal Auditor authorises for it, has access to all books, records, reports and other documents relating to those accounts. The Principal Auditor must submit the reports and lay them before the Parliament. In carrying out the functions the Constitution gives, the Principal Auditor is not subject to the direction or control of any other person or authority.

Chapter VIII · Land

Section 75

Crown Lands

The exact words

75.-(1)   Subject to subsection (2), the Governor may, in Her Majesty’s name and on
Her Majesty’s behalf, make grants and dispositions of any lands or other immoveable
property in Gibraltar that may lawfully be granted or disposed of by Her Majesty
(hereinafter called “Crown Lands”).  The Governor shall exercise this power in
accordance with the advice of the Chief Minister.

(2)   The Governor may make grants and dispositions of any Crown Lands which are
at any time in the possession, occupation, use or control of the Ministry of Defence or
the Secretary of State for Defence or any other authority of Her Majesty’s
Government in the United Kingdom.  The Governor shall exercise this power acting
on the instructions of a Secretary of State and with the consent of the Chief Minister.

What it says

Gibraltar's Constitution says that the Governor may, in Her Majesty's name and on her behalf, grant or otherwise dispose of any land or other immovable property in Gibraltar that Her Majesty may lawfully grant or dispose of (the Constitution calls this Crown Lands), and must use this power as the Chief Minister advises. That rule is subject to a second one: the Governor may also grant or dispose of any Crown Lands that are at any time held, occupied, used or controlled by the Ministry of Defence, the Secretary of State for Defence or any other authority of Her Majesty's Government in the UK, and for these the Governor must act on the instructions of a Secretary of State and with the consent of the Chief Minister.

Chapter IX · Miscellaneous

Section 76

Powers of pardon, etc

The exact words

76.-(1)   The Governor, acting after consultation with the Chief Minister, may in Her
Majesty’s name and on Her Majesty’s behalf –

(a) grant to any person concerned in or convicted of an offence a pardon, either
free or subject to lawful conditions;

(b) grant to any person a respite, either indefinite or for a specified period, from
the execution of any punishment imposed on that person for any offence;

(c) substitute a less severe form of punishment for that imposed by any sentence
for any offence; or

(d) remit the whole or any part of any punishment imposed on any person for any
offence or any penalty or forfeiture otherwise due to Her Majesty on account
of such an offence.

(2)  This section shall not apply in relation to any conviction by a court-martial
established under any Act of Parliament of the United Kingdom, any punishment
imposed in respect of any such conviction or any penalty or forfeiture due under any
such Act.

What it says

Gibraltar's Constitution says that the Governor, after consulting the Chief Minister, may, in Her Majesty's name and on her behalf: grant a pardon to anyone involved in or convicted of an offence, either a free pardon or one subject to lawful conditions; grant anyone a delay, either indefinite or for a set period, in carrying out any punishment imposed on them for any offence; replace the punishment imposed by any sentence for any offence with a less severe form of punishment; or cancel all or part of any punishment imposed on anyone for any offence, or any penalty or forfeiture otherwise owed to Her Majesty because of such an offence. These powers do not apply to any conviction by a court-martial set up under any Act of the UK Parliament, to any punishment imposed for such a conviction, or to any penalty or forfeiture due under any such Act.

Section 77

Mayor of Gibraltar

The exact words

77.-(1)   There shall be a Mayor of Gibraltar, who shall be elected by the Elected
Members of the Parliament.

(2)   A person elected to the office of Mayor shall hold office upon such terms and
conditions, and shall perform such functions (being ceremonial functions of a civic
character), as may be determined by the Parliament.

What it says

Gibraltar's Constitution says that there is to be a Mayor of Gibraltar, elected by the Elected Members of the Parliament. The person elected Mayor holds office on the terms and conditions, and carries out the functions, that the Parliament may decide; those functions are ceremonial functions of a civic kind.

Section 78

Interpretation

The exact words

78.-(1)   In this Constitution, unless the context otherwise requires –

“the Court of Appeal” means the Court of Appeal for Gibraltar;

“disciplinary law” means a law regulating the discipline –

(a) of any disciplined force; or

(b) of persons serving prison sentences;

“disciplined force” means –

(a) a naval, military or air force;

(b) the Royal Gibraltar Police Force or any other police force established by any
law in force in Gibraltar;

(c) a fire service established by any such law;

“financial year” means the period of twelve months ending on the thirty-first day of
March in any year or such other day as may be prescribed by the Parliament;

“the Gazette” means the Gibraltar Gazette;

“Government” means the Government of Gibraltar as defined in section 45(1);

“the Governor” means the Governor and Commander-in-Chief of Gibraltar;

“law” includes any rule of law, whether written or unwritten;

“the Legislature” means the Legislature established by this Constitution;

“meeting”, in relation to the Parliament, means all sittings of the Parliament
commencing when the Parliament first meets after being summoned at any time and
terminating when the Parliament is adjourned sine die;

“oath” includes affirmation;

“the Parliament” means the Gibraltar Parliament;

“prescribed” means prescribed in a law in force in Gibraltar:

   Provided that –

(a) in relation to anything that may be prescribed only by the Legislature, it means
prescribed in an Act; and

(b) in relation to anything that may be prescribed only by the Governor, it means
prescribed in an order made by the Governor;

“public office” means, subject to section 79 , any civil office of emolument under the
Crown in Gibraltar;

“public officer” means the holder of a public office or a person appointed to act in a
public office;

“sitting”, in relation to the Parliament, means a period during which the Parliament is
sitting continuously without adjournment, and includes any period during which the
Parliament is in committee.

(2)   Where any power is conferred by this Constitution to make any Proclamation,
order, regulation or rule, or give any direction, the power shall be construed as
including the power, exercisable in like manner, to amend or revoke any such
Proclamation, order, regulation, rule or direction.

(3)   Where the Governor is directed by any provision of this Constitution to exercise
any power after consultation with any person or authority he shall not be obliged to
exercise that power in accordance with the advice of that person or authority.

(4)  Save for the words and expressions defined in Schedule 1 thereto, the
Interpretation Act 1978(a) shall apply, with the necessary adaptations, for the purpose
of interpreting this Constitution and otherwise in relation thereto as it applies for the
purpose of interpreting, and in relation to, Acts of Parliament of the United Kingdom.

(5)   References in this Constitution to the Emergency Powers Order in Council
1939(b) are references to that Order as from time to time amended and include
references to any Order or other law replacing that Order in relation to Gibraltar.

What it says

Gibraltar's Constitution says how some of its words are to be read, unless the context requires otherwise. The Court of Appeal means the Court of Appeal for Gibraltar. A disciplinary law is a law that regulates the discipline of any disciplined force or of people serving prison sentences; a disciplined force means a naval, military or air force, the Royal Gibraltar Police Force or any other police force set up by any law in force in Gibraltar, or a fire service set up by any such law. The financial year is the 12 months ending on 31 March of any year, or on another day the Parliament may set. The Gazette is the Gibraltar Gazette. Government means the Government of Gibraltar as another section of the Constitution defines it. The Governor means the Governor and Commander-in-Chief of Gibraltar. Law includes any rule of law, written or unwritten. The Legislature means the Legislature set up by the Constitution. A meeting of the Parliament means all its sittings from when it first meets after being summoned until it is adjourned with no day fixed to meet again. An oath includes an affirmation. The Parliament means the Gibraltar Parliament. Prescribed means laid down in a law in force in Gibraltar, but for anything that only the Legislature may lay down it means laid down in an Act, and for anything that only the Governor may lay down it means laid down in an order made by the Governor. A public office means, subject to another section of the Constitution, any paid civil office under the Crown in Gibraltar, and a public officer is the holder of a public office or a person appointed to act in one. A sitting of the Parliament means a period in which it sits without a break, and includes any period in which it is in committee. Where the Constitution gives a power to make any Proclamation, order, regulation or rule, or to give any direction, that power includes the power, used in the same way, to change or cancel it. Where a provision of the Constitution tells the Governor to use a power after consulting a person or authority, the Governor does not have to use it as that person or authority advises. A 1978 Act on the interpretation of laws, except for the words and expressions defined in a schedule of that 1978 Act, applies, with the adaptations needed, to reading the Constitution and otherwise in relation to it, as it applies to reading, and in relation to, Acts of the UK Parliament. References in the Constitution to an Order in Council of 1939 on emergency powers mean that Order as amended from time to time, and include any Order or other law that replaces it for Gibraltar.

Section 79

References to public office, etc

The exact words

79.-(1)   In this Constitution, unless the context otherwise requires, the expression
“public office” –

(a) shall be construed as including the offices of the judges of the Supreme Court
and of the Court of Appeal, the offices of members of all other courts of law in
Gibraltar (other than courts-martial),  the offices of members of the Royal
Gibraltar Police Force or any other police force established by any law in force
in Gibraltar and any offices on the Governor’s personal staff; and

(b) shall not be construed as including the offices of Speaker of the Parliament,
Minister, Elected Member of the Parliament, member of the Public Service
Commission, member of the Specified Appointments Commission, member of
the Judicial Service Commission, member of any tribunal appointed under
section 64, or Mayor of Gibraltar.

(2)   For the purposes of this Constitution, a person shall not be considered as holding
a public office by reason only of the fact that he is in receipt of a pension or other like
allowance in respect of service under the Crown or under a local government
authority.

What it says

Gibraltar's Constitution says that, unless the context requires otherwise, a public office in the Constitution includes the offices of the judges of the Supreme Court and of the Court of Appeal, the offices of members of all other courts of law in Gibraltar (but not courts-martial), the offices of members of the Royal Gibraltar Police Force or any other police force set up by any law in force in Gibraltar, and any offices on the Governor's personal staff. It does not include the offices of Speaker of the Parliament, Minister, Elected Member of the Parliament, member of the Public Service Commission, member of the Specified Appointments Commission, member of the Judicial Service Commission, member of any tribunal appointed under another section of the Constitution, or Mayor of Gibraltar. For the Constitution, a person is not treated as holding a public office only because they receive a pension or a similar allowance for service under the Crown or under a local government authority.

Section 80

Acting appointments

The exact words

80.-(1)   In this Constitution, unless the context otherwise requires, a reference to the
holder of an office by the term designating his office shall be construed as including a
reference to any person for the time being lawfully acting in or exercising the
functions of that office.

(2)   Where power is vested by this Constitution in any person or authority to appoint
any person to act in or perform the functions  of any office if the holder thereof is
himself unable to perform those functions , no such appointment shall be called in
question on the ground that the holder of the office was not unable to perform those
functions.

(a) 1978 c.30.
(b) See S.I. 1952/2031 (1952 I. p.620).  The relevant amending instruments are S.I. 1956/731, 1963/88,
1633, 1964/267, 1199, 1965/131, 1968/724, 1973/759.

What it says

Gibraltar's Constitution says that, unless the context requires otherwise, where it refers to the holder of an office by the name of that office, this includes anyone who is, at the time, lawfully acting in that office or carrying out its functions. Where the Constitution gives a person or authority the power to appoint someone to act in an office, or to carry out its functions, if the holder cannot carry out those functions, no such appointment can be challenged on the ground that the holder was in fact able to carry them out. Printed with this section are two footnotes that give only publication references: one to an Act of 1978, and one to a statutory instrument of 1952 with the later instruments, from 1956 to 1973, that amended it.

Section 81

Re-appointments and concurrent appointments

The exact words

81.-(1)   Where any person has vacated any office established by this Constitution, he
may, if qualified, again be appointed or elected to hold that office in accordance with
this Constitution.

(2)   Where any power is conferred by this Constitution upon any person to make any
appointment to any office, a person may be appointed to that office notwithstanding
that some other person may be holding that office, when that other person is on leave
of absence pending the relinquishment of the office;  and where two or more persons
are holding the same office by reason of an appointment made in pursuance of this
subsection, then, for the purposes of any function conferred upon the holder of that
office, the person last appointed shall be deemed to be the sole holder of the office.

What it says

Gibraltar's Constitution says that a person who has left any office set up by the Constitution may, if qualified, be appointed or elected to that office again in line with the Constitution. Where the Constitution gives anyone the power to appoint to an office, a person may be appointed to that office even though someone else may be holding it, when that other person is on leave before giving up the office; and where two or more people hold the same office because of such an appointment, the person appointed last is treated as the only holder of the office for any function given to the holder of that office.

Section 82

Resignations

The exact words

82.   Any person who has been appointed to any office established by this
Constitution may resign from that office by writing under his hand addressed to the
person or authority by whom he was appointed ;  and the resignation shall take effect,
and the office shall accordingly become vacant –

(a) at such time or on such date (if any) as may be specified in the writing; or

(b) when the writing is received by the person or authority to whom it is addressed
or by such other person as may be authorised by that person or authority to
receive it,

whichever is the later:

   Provided that the resignation may be withdrawn before it takes effect if the person
or authority to whom the resignation is addressed consents to its withdrawal.

What it says

Gibraltar's Constitution says that anyone appointed to an office set up by the Constitution may resign from it in writing, signed by them and addressed to the person or authority that appointed them. The resignation takes effect, and the office becomes vacant, at whichever is later: the time or date (if any) given in the writing, or when the writing is received by the person or authority it is addressed to, or by another person whom that person or authority has authorised to receive it. The resignation may be withdrawn before it takes effect if the person or authority it is addressed to agrees.

Section 83

Saving for jurisdiction of courts

The exact words

83.    No provision of this Constitution that any person or authority shall not be
subject to the direction or control of any other person or authority in the exercise of
any functions under this Constitution shall be construed as precluding a court of law
from exercising jurisdiction in relation to  any question whether that person or
authority has performed those functions in accordance with this Constitution or any
other law or should not perform those functions.

What it says

Gibraltar's Constitution says that where any of its provisions says that a person or authority is not subject to anyone else's direction or control when carrying out functions under the Constitution, this does not stop a court of law from ruling on any question of whether that person or authority has carried out those functions in line with the Constitution or any other law, or should not carry them out.

Section 84

Removal from office

The exact words

84.-(1)   References in this Constitution to the power to remove a public officer from
his office shall be construed as including references to any power conferred by any
law to require or permit that officer to retire from the public service and to any power
or right to terminate a contract on which a person is employed as a public officer and
to determine whether any such contract shall or shall not be renewed.

(2)   Any provision in this Constitution that vests in any person or authority power to
remove any public officer from his office shall be without prejudice to the power of
any person or authority to abolish any office or to any law providing for the
compulsory retirement of public officers generally or any class of public officer on
attaining an age specified therein.

(3)   If any circumstances arise that, under this Constitution, require the Governor to
remove a judge from office for inability to discharge the functions of his office, the
Governor, acting in accordance with the advice of the Judicial Service Commission,
may carry out such removal either by dismissing that officer or by requiring him to
retire.

(4)  Any power conferred by any law to permit a judge to retire before the date on
which, under this Constitution, he is required to vacate his office shall vest in the
Governor, acting in accordance with the advice of the Judicial Service Commission.

What it says

Gibraltar's Constitution says that where it refers to the power to remove a public officer from office, this includes any power given by any law to require or allow that officer to retire from the public service, and any power or right to end a contract under which a person is employed as a public officer and to decide whether such a contract is renewed or not. A provision of the Constitution that gives a person or authority power to remove a public officer from office does not affect any person's or authority's power to abolish any office, or any law that makes public officers in general, or any class of them, retire when they reach an age set in that law. If circumstances arise in which the Constitution requires the Governor to remove a judge from office for being unable to carry out the functions of the office, the Governor, acting as the Judicial Service Commission advises, may do so either by dismissing the judge or by requiring the judge to retire. Any power given by any law to allow a judge to retire before the date on which the Constitution requires the judge to leave office belongs to the Governor, acting as the Judicial Service Commission advises.

Schedule

Oaths

The exact words

OATHS

Oath of Allegiance

I,                                     , do swear [or solemnly affirm] that I will be faithful and bear
true allegiance to Her Majesty Queen Elizabeth II, Her Heirs and Successors,
according to law.  [So help me God.]

Oath for the due execution of the office of Governor

I,                                    , do swear [ or solemnly affirm] that I will well and truly serve
Her Majesty Queen Elizabeth II, Her Heirs and Successors, in the office of Governor
and Commander-in-Chief of the City of Gibraltar.  [So help me God.]

Oath for the due execution of the office of member of the Council of Ministers of
the City of Gibraltar

I,                                     ,  do swear [ or solemnly affirm] that I will well and truly
serve Her Majesty Queen Elizabeth II, Her Heirs and Successors, and Gibraltar and its
people, in the office of [Chief Minister] [Minister] of the Government of Gibraltar.
[So help me God.]

Judicial Oath

I,                                         , do swear [ or solemnly affirm] that I will well and truly
serve Our Sovereign Lady Queen Elizabeth II, Her Heirs and Successors, in the office
of Chief Justice/Puisne Judge/President of the Court of Appeal/Justice of Appeal of
the City of Gibraltar and will do right to  all manner of people after the laws and
usages of the City of Gibraltar without fear  or favour, affection or ill will.  [So help
me God.]

What it says

This schedule of Gibraltar's Constitution gives the wording of four oaths. Each has a blank for the person's name, lets the person either swear or solemnly affirm, and ends with a call for God's help shown in brackets. In the oath of allegiance, the person promises to be faithful and bear true allegiance to Her Majesty Queen Elizabeth II, her heirs and successors, according to law. In the oath for carrying out the office of Governor, the person promises to serve Her Majesty Queen Elizabeth II, her heirs and successors well and truly as Governor and Commander-in-Chief of the City of Gibraltar. In the oath for carrying out the office of member of the Council of Ministers of the City of Gibraltar, the person promises to serve well and truly Her Majesty Queen Elizabeth II, her heirs and successors, and Gibraltar and its people, as Chief Minister or as Minister of the Government of Gibraltar. In the judicial oath, the person promises to serve well and truly the Queen, Elizabeth II, her heirs and successors, as Chief Justice, Puisne Judge, President of the Court of Appeal or Justice of Appeal of the City of Gibraltar, and to do right to all kinds of people according to the laws and usages of the City of Gibraltar, without fear or favour, affection or ill will.

Annex 2 · Transitional and other provisions

Annex 2, section 1

Interpretation

The exact words

1.   In this Annex “the existing laws” means any Ordinances, rules, regulations, orders
or other instruments made, or having effect as if they had been made, in pursuance of
the existing Order and having effect as part of the law of Gibraltar and includes any
Order of Her Majesty in Council (other than the existing Order or any Order made
under an Act of Parliament of the United Kingdom) having effect as part of the law of
Gibraltar.

What it says

The 2006 Order that sets out Gibraltar's Constitution says that, in this annex, the existing laws means any Ordinances, rules, regulations, orders or other instruments made under the existing Order, or having effect as if made under it, that have effect as part of the law of Gibraltar. The term also includes any Order of Her Majesty in Council that has effect as part of the law of Gibraltar, except the existing Order itself and any Order made under an Act of the UK Parliament.

Annex 2, section 2

Existing laws

The exact words

2.-(1)   Subject to this section, the existing laws shall have effect on and after the
appointed day as if they had been made in pursuance of the Constitution and shall be
construed with such modifications, adaptations, qualifications and exceptions as may
be necessary to bring them into conformity with the Constitution.

(2)   Where any matter that falls to be prescribed or otherwise provided for for the
purposes of the Constitution by the Legislature or by any other person or authority is
prescribed or provided for by or under any existing law or is otherwise prescribed or
provided for by or under the existing Order, that prescription or provision shall have
effect as if it had been made for those purposes by the Legislature or, as the case may
be, by the other person or authority.

(3)  This section shall be without prejudice to any powers conferred by the
Constitution or any other law upon any person or authority to make provision for any
matter, including the amendment or repeal of any existing law.

What it says

The 2006 Order that sets out Gibraltar's Constitution says that, subject to the rest of this section, the existing laws have effect on and after the appointed day as if they had been made under the Constitution, and are to be read with the changes, adaptations, limits and exceptions needed to bring them into line with the Constitution. Where something that the Constitution leaves to the Legislature, or to another person or authority, to lay down or provide for is already laid down or provided for by or under an existing law, or by or under the existing Order, it has effect as if the Legislature, or that other person or authority, had made it for those purposes. This section does not affect any power that the Constitution or any other law gives any person or authority to provide for any matter, including changing or repealing an existing law.

Annex 2, section 3

Existing offices

The exact words

3.-(1)   Where any office has been provided for by or under the existing Order or any
existing law and any provision of the Constitution provides for a similar or an
equivalent office, any person who, immediately before the appointed day, holds or is
acting in the former office shall, so far as is consistent with the Constitution, be
deemed to have been appointed on the day on which that provision of the Constitution
came into force to hold or to act in the latter office in accordance with the
Constitution and to have taken any necessary oaths under the Constitution.

(2)   This section shall be without prejudice to any powers conferred by or under the
Constitution upon any person or authority to make provision for the abolition of
offices and the removal from office of persons holding or acting in any office.

What it says

The 2006 Order that sets out Gibraltar's Constitution says that where an office was provided for by or under the existing Order or any existing law, and a provision of the Constitution provides for a similar or equivalent office, anyone who, just before the appointed day, holds or is acting in the old office is treated, so far as this fits with the Constitution, as having been appointed, on the day that provision of the Constitution came into force, to hold or act in the new office in line with the Constitution, and as having taken any oaths the Constitution requires. This section does not affect any power given by or under the Constitution to any person or authority to provide for abolishing offices and for removing from office people who hold or act in any office.

Annex 2, section 4

The Gibraltar Parliament

The exact words

4.-(1)   Any person (except the Financial and Development Secretary and the
Attorney-General) who immediately before the appointed day is a member of the
House of Assembly shall on that day become a Member of the Parliament and shall be
deemed to have complied with section 40 of the Constitution and shall hold his seat in
accordance with the Constitution.

(2)    The Governor shall dissolve the Parliament not later than the expiration of four
years from the date when the House of Assembly first met after the last general
election before the appointed day.

(3)    The Legislature shall enact a law providing for the election of seventeen or more
Elected Members of the Parliament at the next general election after the appointed
day, and until that election section 25(2)(b) of the Constitution shall have effect as if
the reference therein to seventeen Elected Members were a reference to fifteen
Elected Members.

(4)  In this section “the House of Assembly” means the House of Assembly
established by the existing Order, and “the Parliament” means the Gibraltar
Parliament established by the Constitution.

What it says

The 2006 Order that sets out Gibraltar's Constitution says that anyone (except the Financial and Development Secretary and the Attorney-General) who, just before the appointed day, is a member of the House of Assembly becomes a Member of the Parliament on that day, is treated as having complied with another section of the Constitution, and holds the seat in line with the Constitution. The Governor must dissolve the Parliament no later than four years after the date when the House of Assembly first met after the last general election before the appointed day. The Legislature must pass a law providing for the election of 17 or more Elected Members of the Parliament at the next general election after the appointed day, and until that election a rule of the Constitution that speaks of 17 Elected Members has effect as if it said 15. In this section, the House of Assembly means the House of Assembly set up by the existing Order, and the Parliament means the Gibraltar Parliament set up by the Constitution.

Annex 2, section 5

Procedure of Gibraltar Parliament

The exact words

5.   The rules and orders of the House of Assembly established by the existing Order,
as those rules and orders were in force immediately before the appointed day, shall,
except as may be otherwise provided under section 39 of the Constitution, have effect
on and after the appointed day as if they had been made under that section but shall be
construed with such modifications, adaptations, qualifications and exceptions as may
be necessary to bring them into conformity with the Constitution.

What it says

The 2006 Order that sets out Gibraltar's Constitution says that the rules and orders of the House of Assembly set up by the existing Order, as they stood just before the appointed day, have effect on and after that day as if they had been made under another section of the Constitution, except as may be otherwise provided under that section, but are to be read with the changes, adaptations, limits and exceptions needed to bring them into line with the Constitution.

Annex 2, section 6

Pending legal proceedings

The exact words

6.-(1)   Any proceedings, matter or appeal pending before the Supreme Court or any
appeal or application pending before the Court of Appeal immediately before the
appointed day may, on and after that day, be continued, determined or appealed
against as if such proceedings, matter or appeal had been instituted or were pending
before the Supreme Court, or such appeal or  application made to the Court of Appeal,
as the case may be, as those courts are respectively established by the Constitution.

(2)  Any judgment or order of the Supreme Court or the Court of Appeal given or
made before the appointed day, in so far as it has not been fully executed or enforced,
may be executed or enforced on and after that day as if it were a judgment or order of
the Supreme Court or the Court of Appeal, as the case may be, as those courts are
respectively established by the Constitution.

What it says

The 2006 Order that sets out Gibraltar's Constitution says that any proceedings, matter or appeal pending before the Supreme Court, or any appeal or application pending before the Court of Appeal, just before the appointed day may, on and after that day, be continued, decided or appealed against as if they had been started or were pending before the Supreme Court, or made to the Court of Appeal, as those courts are each set up by the Constitution. Any judgment or order of the Supreme Court or the Court of Appeal given or made before the appointed day may, so far as it has not been fully carried out or enforced, be carried out or enforced on and after that day as if it were a judgment or order of that court as set up by the Constitution.

Annex 2, section 7

Remuneration of certain officers

The exact words

7.   Until such time, after the day on which section 72 of the Constitution comes into
force, as a salary and allowances are prescribed by the Legislature, there shall be paid
to the holder of any office to which that section applies a salary and allowances
calculated at the same rate as the salary and allowances paid immediately before that
day to the holder of the office corresponding thereto.

What it says

The 2006 Order that sets out Gibraltar's Constitution says that, until the Legislature sets a salary and allowances after the day on which a certain section of the Constitution comes into force, the holder of any office to which that section applies is to be paid a salary and allowances at the same rate as those paid, just before that day, to the holder of the corresponding office.

Annex 2, section 8

Power of Her Majesty

The exact words

8.   There is retained by Her Majesty full power to make laws from time to time for
the peace, order and good government of Gibraltar (including, without prejudice to
the generality of the foregoing, laws amending or revoking the Constitution).

What it says

The 2006 Order that sets out Gibraltar's Constitution says that Her Majesty keeps full power to make laws from time to time for the peace, order and good government of Gibraltar. That power includes making laws that change or revoke the Constitution, and naming this does not narrow the general power.

The Despatch of 14 December 2006

Despatch

From the Foreign Secretary to the Governor, published with the Order

Governor,

1. The Gibraltar Constitution Order 2006 has today been made by Her Majesty in Council. As was the case in 1969, Her Majesty's Government in the United Kingdom in this Despatch confirms the position in relation to certain matters in the Constitution. I would therefore be obliged if you could arrange for this Despatch to be published in the Gibraltar Gazette at the same time as the Gibraltar Constitution Order itself.

What it says

The Foreign Secretary's Despatch to the Governor of 14 December 2006 opens by addressing the Governor and says that the 2006 Order that sets out Gibraltar's Constitution was made that day by Her Majesty in Council. It says that, as was the case in 1969, the UK Government confirms in this Despatch the position on certain matters in the Constitution, and the Foreign Secretary therefore asks the Governor to arrange for the Despatch to be published in the Gibraltar Gazette at the same time as the Order itself.

2. As the Preamble to the new Gibraltar Constitution Order makes clear, Her Majesty's Government stands by its long-standing commitment that Gibraltar will remain part of Her Majesty's dominions unless and until an Act of Parliament otherwise provides, and furthermore that Her Majesty's Government will never enter into arrangements under which the people of Gibraltar would pass under the sovereignty of another state against their freely and democratically expressed wishes.

What it says

The Foreign Secretary's Despatch to the Governor of 14 December 2006 says that, as the opening words of the new 2006 Order that sets out Gibraltar's Constitution make clear, the UK Government stands by its long-standing commitment that Gibraltar will remain part of Her Majesty's dominions unless and until an Act of Parliament provides otherwise. It also says that the UK Government will never enter into arrangements under which the people of Gibraltar would pass under the sovereignty of another state against the wishes they have freely and democratically expressed.

3. As Mr Jack Straw set out in his statement of 6 February 2004, the starting point for the work to modernise Gibraltar's Constitution was the invitation in the 1999 White Paper (Partnership for Progress and Prosperity: Britain and the Overseas Territories) to Overseas Territories governments to submit proposals for constitutional reform. In July 1999, the Gibraltar House of Assembly constituted a Select Committee to report on constitutional reform. The Committee published its proposals in January 2002. We formally received them in December 2003. These proposals were subsequently discussed between delegations from the United Kingdom and Gibraltar in November/December 2004, September 2005 and March 2006.

What it says

The Foreign Secretary's Despatch to the Governor of 14 December 2006 says that, as Mr Jack Straw set out in his statement of 6 February 2004, the starting point for the work to modernise Gibraltar's Constitution was the invitation, in the 1999 White Paper on Britain and the Overseas Territories, to the governments of the Overseas Territories to put forward proposals for constitutional reform. It says that in July 1999 the Gibraltar House of Assembly set up a Select Committee to report on constitutional reform, that the Committee published its proposals in January 2002, and that the UK Government formally received them in December 2003. It says that delegations from the UK and Gibraltar then discussed these proposals in November and December 2004, September 2005 and March 2006.

4. The new Constitution provides for a modern relationship between Gibraltar and the United Kingdom. This Constitution does not in any way diminish British sovereignty of Gibraltar, and the United Kingdom will retain its full international responsibility for Gibraltar, including for Gibraltar's external relations and defence, and as the Member State responsible for Gibraltar in the European Union. Gibraltar will remain listed as a British Overseas Territory in the British Nationality Act 1981, as amended by the British Overseas Territories Act 2002.

What it says

The Foreign Secretary's Despatch to the Governor of 14 December 2006 says that the new Constitution of Gibraltar provides for a modern relationship between Gibraltar and the UK. It says that this Constitution does not in any way diminish British sovereignty over Gibraltar, and that the UK will keep its full international responsibility for Gibraltar, including for Gibraltar's external relations and defence, and as the EU country responsible for Gibraltar in the EU. It also says that Gibraltar will remain listed as a British Overseas Territory in the UK's British nationality law of 1981, as amended by the UK's law of 2002 on the British Overseas Territories.

5. As a separate territory, recognised by the United Nations and included since 1946 in its list of non-self-governing territories, Gibraltar enjoys the individual and collective rights accorded by the Charter of the United Nations. Her Majesty's Government therefore supports the right of self- determination of the people of Gibraltar, promoted in accordance with the other principles and rights of the Charter of the United Nations, except in so far only as in the view of Her Majesty's Government, which it has expressed in Parliament and otherwise publicly on many occasions, Article X of the Treaty of Utrecht gives Spain the right of refusal should Britain ever renounce sovereignty. Thus, it is the position of Her Majesty's Government that there is no constraint to that right, except that independence would only be an option for Gibraltar with Spain's consent.

What it says

The Foreign Secretary's Despatch to the Governor of 14 December 2006 says that, as a separate territory, recognised by the United Nations and included since 1946 in its list of non-self-governing territories, Gibraltar enjoys the individual and collective rights given by the United Nations Charter. It says that the UK Government therefore supports the right of the people of Gibraltar to self-determination, promoted in line with the other principles and rights of the United Nations Charter, except only in so far as, in the UK Government's view, which it has stated in Parliament and in public on many occasions, an article of the Treaty of Utrecht gives Spain the right of refusal should Britain ever give up sovereignty. It says that, thus, the UK Government's position is that there is no constraint on that right, except that independence would only be an option for Gibraltar with Spain's consent.

6. Her Majesty's Government takes note that Gibraltar does not share the view that this constraint exists and that their acceptance of this Constitution is on that basis.

What it says

The Foreign Secretary's Despatch to the Governor of 14 December 2006 says that the UK Government takes note that Gibraltar does not share the view that this constraint exists, and that Gibraltar's acceptance of this Constitution is on that basis.

MARGARET BECKETT
Foreign and Commonwealth Office
14 December 2006

What it says

This is the signature of the Foreign Secretary's Despatch to the Governor of 14 December 2006: it is signed by Margaret Beckett, of the Foreign and Commonwealth Office, and dated 14 December 2006.

Sources and reuse

GOV.UK (the Command Paper MS No. 9 (2026), the 2019 tax agreement, the Concordat, the declarations and the administrative arrangements): Contains public sector information licensed under the Open Government Licence v3.0.

EUR-Lex (the treaty, Official Journal of the European Union, L 2026/1562): © European Union, https://eur-lex.europa.eu. Reused under the Commission Decision of 12 December 2011 on the reuse of Commission documents (2011/833/EU); the Commission's legal notice says reuse “is allowed, provided appropriate credit is given and changes are indicated”. The exact words are not changed; the plain readings beside them are ours.

BOE (the official Spanish texts quoted on the Spanish pages): Fuente de los datos: Agencia Estatal Boletín Oficial del Estado.

Gibraltar Laws (the Act, as consolidated, and the Gibraltar Constitution Order 2006): © Crown copyright, Government of Gibraltar, reproduced under the Government's copyright notice with the source named and the copyright acknowledged. Its disclaimer says: “Only Government of Gibraltar legislation published in paper editions of the Gibraltar Gazette and Supplements is deemed authentic.”

UK Parliament (Hansard, Bills, written questions and statements, committee evidence): Contains Parliamentary information licensed under the Open Parliament Licence v3.0.