🇬🇮 Alfândega e Direitos de Importação: Gibraltar

Factos Rápidos

Limite de isenção

$50

Pacotes abaixo de $50, isentos de taxas

IVA / Imposto

15%

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

Tempo de Desalfandegamento

1-3 dias

processamento típico

Taxas de Direitos por Categoria

CategoriaTaxa de DireitoCapítulo 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

As taxas apresentadas são para mercadorias padrão. A taxa exata depende do código HS do seu artigo.

Processo de Desalfandegamento

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.

Tempo de Processamento1-3 dias
Taxa de IVA0% (no VAT)

O Que Realmente Esperar

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 necessários

1

Fatura comercial

Descrição do item, quantidade, valor, dados do remetente e destinatário

2

Lista de embalagem

Descrição detalhada do conteúdo de cada pacote

3

Declaração aduaneira (CN22/CN23)

Obrigatória para envios postais

4

Conhecimento de transporte aéreo (AWB)

Gerado pela transportadora ao reservar o envio

5

Certificado de origem

Pode ser necessário para taxas reduzidas (ALC/tarifas preferenciais)

6

Licença de exportação/importação

Para mercadorias restritas (eletrônicos, medicamentos, produtos químicos)

Requisitos de Licença de Importação

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

Certificado de Origem

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

Itens proibidos e restritos

Proibido

  • xEntorpecentes e drogas ilícitas
  • xExplosivos e materiais inflamáveis
  • xArmas e munições
  • xProdutos falsificados
  • xMoeda falsa e documentos falsificados

Restrito (requer autorização)

  • !Medicamentos e produtos farmacêuticos
  • !Alimentos e bebidas
  • !Plantas e sementes
  • !Eletrônicos (baterias de lítio)
  • !Perfumes e cosméticos (limites de volume)

Rotas populares para Gibraltar

Perguntas frequentes

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.