🇬🇮 Aduanas e impuestos de importación: Gibraltar

Datos rápidos

Umbral libre de impuestos

$50

Paquetes bajo $50, libre de impuestos

IVA / Impuesto

15%

No VAT or sales tax in Gibraltar. Import duty at 0-12% is the only trade tax.

Tiempo de despacho

1-3 días

tramitación habitual

Tipos arancelarios por categoría

CategoríaTipo arancelarioCapítulo HS
Electronics0-12%85
Clothing0-12%61-62
Footwear0-12%64
Food & Beverages0-12%01-24
Machinery0-6%84
Cosmetics0-12%33
Books0%49
Toys & Games0-12%95

Las tarifas mostradas corresponden a mercancías estándar. El tipo exacto depende del código HS de tu artículo.

Proceso de despacho de aduanas

HM Customs Gibraltar. British Overseas Territory, NOT part of UK customs territory or EU. Own customs regime with import duty at 0-12%. No VAT or sales tax. Import duty is primary government revenue alongside corporate tax. Gibraltar pound (GIP) and GBP both accepted.

Tiempo de tramitación1-3 días
Tipo de IVA0% (no VAT)

Qué esperar realmente

Tiny territory (6.7 km²) at the southern tip of Spain. No VAT, only import duty at 0-12%. Land border with Spain for cargo. Most goods from UK and Spain. Royal Mail / Correos deliver. DHL, FedEx available. Very efficient, small territory means quick clearance (1-2 days). Post-Brexit border arrangements with Spain/EU are still evolving. Tobacco and alcohol heavily controlled (anti-smuggling). Financial services hub, good banking infrastructure. Everything flows through one border point or port.

Documentos necesarios

1

Factura comercial

Descripción, cantidad, valor, datos del remitente y destinatario

2

Lista de empaque

Descripción detallada del contenido

3

Declaración aduanera (CN22/CN23)

Requerida para envíos postales

4

Guía aérea (AWB)

Generada por el transportista al reservar el envío

5

Certificado de origen

Puede requerirse para aranceles reducidos

6

Licencia de exportación/importación

Para productos restringidos

Requisitos de licencia de importación

Required for firearms, controlled drugs, and some restricted goods. Food safety regulations aligned with EU standards. Tobacco imports heavily regulated.

Certificado de origen

Standard certificate of origin. Gibraltar has a new UK-EU treaty (2020) governing trade. Certificates issued by Gibraltar Chamber of Commerce.

Artículos prohibidos y restringidos

Prohibidos

  • xNarcóticos y drogas ilegales
  • xExplosivos y materiales inflamables
  • xArmas y municiones
  • xProductos falsificados
  • xMoneda y documentos falsos

Restringidos (requiere permiso)

  • !Medicamentos
  • !Alimentos y bebidas
  • !Plantas y semillas
  • !Electrónica (baterías de litio)
  • !Perfumes y cosméticos

Rutas populares a Gibraltar

Preguntas frecuentes

What is the duty-free threshold for Gibraltar?

The duty-free (de minimis) threshold for imports into Gibraltar is $50. Goods valued below this amount are exempt from customs duties.

What is the VAT rate on imports to Gibraltar?

The VAT/tax rate on imports to Gibraltar is 15%. VAT applies to: No VAT or sales tax in Gibraltar. Import duty at 0-12% is the only trade tax.

How long does customs clearance take in Gibraltar?

Typical customs clearance in Gibraltar takes 1-3 days. Express shipments usually clear faster.

What documents are needed to import into Gibraltar?

To import into Gibraltar, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.

What items are prohibited from import into Gibraltar?

Gibraltar prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.