🇬🇮 Import Customs & Duties: Gibraltar
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
No VAT or sales tax in Gibraltar. Import duty at 0-12% is the only trade tax.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| 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 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
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.
What to Actually Expect
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.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Required for firearms, controlled drugs, and some restricted goods. Food safety regulations aligned with EU standards. Tobacco imports heavily regulated.
Certificate of Origin
Standard certificate of origin. Gibraltar has a new UK-EU treaty (2020) governing trade. Certificates issued by Gibraltar Chamber of Commerce.
Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to Gibraltar
Frequently Asked Questions
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.