🇬🇮 輸入関税：ジブラルタル
クイックファクト
免税閾値
$50
$50以下の荷物, 免税
消費税
15%
No VAT or sales tax in Gibraltar. Import duty at 0-12% is the only trade tax.
通関所要時間
1-3 日
標準的な処理時間
カテゴリー別関税率
| カテゴリー | 関税率 | HS章 |
|---|---|---|
| Electronics | 0-12% | 85 |
| Clothing | 0-12% | 61-62 |
| Footwear | 0-12% | 64 |
| Food & Beverages | 0-12% | 01-24 |
| Machinery | 0-6% | 84 |
| Cosmetics | 0-12% | 33 |
| Books | 0% | 49 |
| Toys & Games | 0-12% | 95 |
表示されている税率は標準的な商品の場合です。正確な税率は商品のHSコードによって異なります。
通関手続き
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.
実際に想定される内容
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.
必要書類
商業送り状（コマーシャルインボイス）
品目の説明、数量、価格、送り主と受取人の情報
梱包明細書（パッキングリスト）
各荷物の内容物の詳細な説明
税関申告書（CN22/CN23）
郵便小包に必要
航空貨物運送状（AWB）
運送業者が出荷手続き時に発行
原産地証明書
関税軽減に必要な場合あり（FTA/特恵関税）
輸出入ライセンス
制限品目用（電子機器、医薬品、化学品）
輸入ライセンス要件
Required for firearms, controlled drugs, and some restricted goods. Food safety regulations aligned with EU standards. Tobacco imports heavily regulated.
原産地証明書
Standard certificate of origin. Gibraltar has a new UK-EU treaty (2020) governing trade. Certificates issued by Gibraltar Chamber of Commerce.
禁止品・制限品
禁止品
- x麻薬および違法薬物
- x爆発物および可燃物
- x武器および弾薬
- x偽造品
- x偽造通貨および文書
制限品（許可が必要）
- !医薬品
- !食品および飲料
- !植物および種子
- !電子機器（リチウムバッテリー）
- !香水および化粧品（容量制限）
便利なリンク
ジブラルタルへの人気ルート
よくある質問
What is the duty-free threshold for ジブラルタル?
The duty-free (de minimis) threshold for imports into ジブラルタル is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to ジブラルタル?
The VAT/tax rate on imports to ジブラルタル 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 ジブラルタル?
Typical customs clearance in ジブラルタル takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into ジブラルタル?
To import into ジブラルタル, 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 ジブラルタル?
ジブラルタル 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.