# Gibraltar (GI)

**Capital:** Gibraltar  
**Currency:** Gibraltar-Pfund (GIP) (GIP)  
**Population:** 34'000  
**Area:** 6.8 km²

> Gibraltar is a British Overseas Territory at the Strait of Gibraltar and the Mediterranean's largest bunkering port. It levies no VAT; since 10 April 2026 a customs union with the EU applies, together with a new Transaction Tax on goods. Supplies arrive via the seaport and the land border with Spain.

Gibraltar (ISO code: GI) is a British Overseas Territory at the southern tip of the Iberian Peninsula, bordering Spain at the entrance to the Mediterranean. It is under UK sovereignty but has its own autonomous government and parliament. The climate is Mediterranean, with mild winters and hot summers. The economy is driven by financial and business services, online gaming, tourism and maritime services; external trade is highly import-dependent (food, fuel, consumer goods). The Port of Gibraltar is the Mediterranean's largest bunkering port and underpins transit and supply between the Atlantic and the Mediterranean. Gibraltar levies no VAT. Since 10 April 2026 a customs union between Gibraltar and the EU has been in force, alongside a new Transaction Tax on goods that replaces the former import-duty structure. The currency is the Gibraltar Pound (GIP), pegged 1:1 to the British Pound.

**Top Import Partners:** ES, GB, CN, NL, IT

**Top Export Partners:** GB, ES, NL, MT, IT

**Top Import Goods:** Nahrungsmittel, Erdölprodukte, Konsumgüter, Baumaterialien, Maschinen

**Top Export Goods:** Treibstoff, Getränke, Tabakwaren, Onlinegaming

**Key Airports:**
- [Gibraltar Airport (GIB)](https://www.freight-academy.com/en/information/airports/gibraltar-airport-gib)

## Customs & Import

**Import VAT:** Keine MWST/Umsatzsteuer. Seit 10.04.2026 Transaction Tax auf Wareneinfuhr: Standard 15 Prozent (Jahr 1), steigend auf 17 Prozent  
**Customs complexity:** mittel  
**Customs system:** Seit 10.04.2026 EU-Gibraltar-Zollunion; elektronische Abfertigung über das ITMS (Integrated Tariff Management System) von HM Customs Gibraltar.  
**Customs authority:** [HM Customs Gibraltar](https://www.hmcustoms.gov.gi)

## Logistics & Risk

**Logistics role:** Bunker-Hub und Transitpunkt an der Strasse von Gibraltar  
**Economic area:** EU-Zollunion (Gibraltar-EU, seit 2026)  
**Logistics risk:** tief bis mittel  
**Dangerous goods relevance:** hoch (Bunkertreibstoff)  
**Pharma/cold chain:** gering

## Sources & Last Verified

- [https://www.gibraltar.gov.gi](https://www.gibraltar.gov.gi)
- [https://www.hmcustoms.gov.gi](https://www.hmcustoms.gov.gi)
- [https://www.gibraltar.gov.gi/press-releases/technical-notice-basic-features-of-the-customs-union-between-gibraltar-and-the-eu-722026-11670](https://www.gibraltar.gov.gi/press-releases/technical-notice-basic-features-of-the-customs-union-between-gibraltar-and-the-eu-722026-11670)
- [https://www.ey.com/en_gl/technical/tax-alerts/gibraltar-announces-details-of-transaction-tax-on-goods-and-changes-to-duty](https://www.ey.com/en_gl/technical/tax-alerts/gibraltar-announces-details-of-transaction-tax-on-goods-and-changes-to-duty)
- [https://www.gibraltarport.com/bunkering](https://www.gibraltarport.com/bunkering)
- [https://ship.energy/energy/gibraltar-records-3-6-y-o-y-increase-in-bunker-calls-in-2025/](https://ship.energy/energy/gibraltar-records-3-6-y-o-y-increase-in-bunker-calls-in-2025/)
- [https://www.gibraltar.gov.gi/sanctions](https://www.gibraltar.gov.gi/sanctions)
- [https://www.gfiu.gov.gi/sanctions](https://www.gfiu.gov.gi/sanctions)

*Last verified: 2026-06-23*

---

*Freight Academy — Country Profile: [https://www.freight-academy.com/en/information/land/gi](https://www.freight-academy.com/en/information/land/gi)*

*Markdown mirror: [https://www.freight-academy.com/api/md/country/en/gi](https://www.freight-academy.com/api/md/country/en/gi)*