🇬🇮 수입 관세 및 세금: 지브롤터
간략 정보
면세 기준
$50
$50 이하 소포, 면세
부가가치세 / 소비세
15%
No VAT or sales tax in Gibraltar. Import duty at 0-12% is the only trade tax.
통관 시간
1-3 일
일반 처리 시간
카테고리별 관세율
| 카테고리 | 관세율 | HS 챕터 |
|---|---|---|
| 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 |
표시된 요율은 표준 상품 기준입니다. 정확한 요율은 품목의 HS 코드에 따라 다릅니다.
통관 절차
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.
실제 예상 사항
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.
필요 서류
상업 송장 (Commercial Invoice)
품목 설명, 수량, 가격, 발송인 및 수취인 정보
포장 명세서 (Packing List)
각 소포 내용물의 상세 설명
세관 신고서 (CN22/CN23)
우편 배송에 필요
항공 화물 운송장 (AWB)
운송업체가 화물 접수 시 발행
원산지 증명서
관세 감면에 필요할 수 있음 (FTA/특혜 관세)
수출입 허가증
제한 품목용 (전자제품, 의약품, 화학물질)
수입 라이선스 요구 사항
Required for firearms, controlled drugs, and some restricted goods. Food safety regulations aligned with EU standards. Tobacco imports heavily regulated.
원산지 증명서
Standard certificate of origin. Gibraltar has a new UK-EU treaty (2020) governing trade. Certificates issued by Gibraltar Chamber of Commerce.
금지 및 제한 물품
금지 물품
- x마약 및 불법 약물
- x폭발물 및 인화성 물질
- x무기 및 탄약
- x위조 상품
- x위조 화폐 및 문서
제한 물품 (허가 필요)
- !의약품
- !식품 및 음료
- !식물 및 종자
- !전자제품 (리튬 배터리)
- !향수 및 화장품 (용량 제한)
유용한 링크
지브롤터로의 인기 경로
자주 묻는 질문
What is the duty-free threshold for 지브롤터?
The duty-free (de minimis) threshold for imports into 지브롤터 is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to 지브롤터?
The VAT/tax rate on imports to 지브롤터 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 지브롤터?
Typical customs clearance in 지브롤터 takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into 지브롤터?
To import into 지브롤터, 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 지브롤터?
지브롤터 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.