Gibraltar
GI · GIB
As of: 6/23/2026
Bunker-Hub und Transitpunkt an der Strasse von Gibraltar
Capital: Gibraltar
EU-Zollunion (Gibraltar-EU, seit 2026)SeeStrasseLuftImport VAT: Keine MWST/Umsatzsteuer. Seit 10.04.2026 Transaction Tax auf Wareneinfuhr: Standard 15 Prozent (Jahr 1), steigend auf 17 ProzentCustoms: mittelRisk: tief bis mittelPharma/Cold Chain: geringDangerous Goods: hoch (Bunkertreibstoff)E-Commerce: mittel
Overview
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.
Mentioned countries
Area6.8 km²
Population34,000
CurrencyGibraltar-Pfund (GIP)
Economic areaEU-Zollunion (Gibraltar-EU, seit 2026)
ContinentEurope
ReligionsChristentum
ISO codeGI / GIB
Customs & Import/Export
Customs authority
HM Customs GibraltarImport system
Seit 10.04.2026 EU-Gibraltar-Zollunion; elektronische Abfertigung über das ITMS (Integrated Tariff Management System) von HM Customs Gibraltar.
Export system
Ausfuhrabfertigung über HM Customs Gibraltar (ITMS); im Rahmen der EU-Zollunion gelten die Aussengrenzformalitäten des EU-Zollgebiets.
Import VAT
- Keine MWST/Umsatzsteuer. Seit 10.04.2026 Transaction Tax auf Wareneinfuhr: Standard 15 Prozent (Jahr 1), steigend auf 17 Prozent
- reduziert 5 Prozent
- null Prozent für bestimmte Güter.
Customs complexitymittel
Import documents
- Handelsrechnung
- Frachtbrief / Bill of Lading
- Packliste
- Einfuhranmeldung (ITMS)
- Ursprungsnachweis (bei Präferenz)
Export documents
- Handelsrechnung
- Ausfuhranmeldung
- Frachtbrief
- Packliste
Origin proofs / FTA
Mit der EU-Gibraltar-Zollunion (seit 10.04.2026) gelten EU-Ursprungs- und Präferenzregeln; Nachweis über Ursprungserklärung. Zuvor britische Präferenzregelungen.
Restricted & prohibited goods
Beschränkungen u.a. für Waffen, Munition, Drogen, gefährdete Arten sowie verbrauchsteuerpflichtige Güter (Tabak, Alkohol, Treibstoff). Details bei HM Customs Gibraltar.
Export controls & sanctions
Gibraltar Sanctions Act 2019: autonome Umsetzung von UN-, UK- und EU-Sanktionen; eigene Designationen möglich. Aufsicht durch GFIU.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (Rest) — General process
Quick operational overview for international shipments. Depending on the destination (Oceania, Middle East, or other regions), steps, pre-filings and documents may differ.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- Proof of origin / preference docs (where relevant)
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Cargo airports
- Gibraltar International Airport (GIB)
Seaports / access ports
- Hafen Gibraltar (Port of Gibraltar)
Road corridors & border crossings
- Grenzübergang Gibraltar - La Linea (ES)
- Anschluss A7 / AP-7 Richtung Spanien
Top trade lanes
- Gibraltar - Spanien
- Gibraltar - Vereinigtes Koenigreich
- Mittelmeer - Atlantik Transit
Risk & Operational Notes
Logistics risktief bis mittel
Customs delay riskmittel
Port congestion risktief bis mittel
Risk notes
Hauptthema 2026: Umstellung auf die EU-Gibraltar-Zollunion und die neue Transaction Tax (seit 10.04.2026, Übergangsregeln). Der Grenzfluss zu Spanien ist zentral für die Versorgung.
Seasonal & weather risks
Mediterranes Klima; gelegentlich starker Ostwind (Levante) mit Wolkenbildung, kann den Flugbetrieb am Flughafen Gibraltar beeinträchtigen.
Current logistics notes
Seit 10.04.2026 ist die EU-Gibraltar-Zollunion in Kraft; die neue Transaction Tax ersetzt die frühere Einfuhrabgaben-Struktur. Personen- und Warenkontrollen werden angepasst.
As of: 2026-06-23
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Airports in this country
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Sources & Data Confidence
hochVerified: 2026-06-23
Official sources
- hmcustoms.gov.gi
- gibraltar.gov.gi
- gibraltarport.com
Source references without warranty. For legal/tax decisions consult official authorities.
FAQ
Does Gibraltar charge VAT?
No. Gibraltar levies no VAT. However, since 10 April 2026 a Transaction Tax applies to imported goods, starting at 15 percent and rising in steps to 17 percent.
What does the EU-Gibraltar customs union mean for imports?
Since 10 April 2026 Gibraltar is part of a customs union with the EU. EU external-border formalities apply and clearance runs electronically through HM Customs Gibraltar's ITMS.
Which authority handles customs?
HM Customs Gibraltar is responsible, covering imports, exports, excise duties and the Transaction Tax.
How important is the Port of Gibraltar?
The port is the Mediterranean's largest bunkering port. In 2025 about 5,267 vessels called for bunkers (up 3.6 percent on 2024), and around 60,000 vessels transit the Strait each year.
Which currency is used in Gibraltar?
The legal tender is the Gibraltar Pound (GIP), pegged 1:1 to the British Pound. Pound Sterling is also accepted.
Are there sanctions or export controls?
Yes. Under the Gibraltar Sanctions Act 2019, Gibraltar autonomously implements UN, UK and EU sanctions and can issue its own designations. Oversight rests with the GFIU.
Which trade partners are important for Gibraltar?
Which logistics terms are especially relevant for Gibraltar?
For international shipments, these terms are a good quick start:
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