Gibraltar & The Treaty — The Reading RoomGibraltar and the treaty, in plain wordsThe English texts come from the official English versions published by the European Union (EU) on EUR-Lex, the United Kingdom (UK) on GOV.UK and UK Parliament, and Gibraltar (the Acts and legal notices that change Gibraltar's law for the treaty, from Gibraltar Laws and the Gibraltar Gazette, and Gibraltar Parliament records: Hansard, Bills and Command Papers), plus HM Government of Gibraltar and European Commission press releases where a statement is quoted. Where a text exists only in Spanish (BOE), we quote it in Spanish and say so, and any translation beside it is ours.
Last checked: 29 October 2026
Official texts show that guarantees are used in customs movements between Gibraltar and the European Union (EU), and Gibraltar law lists the forms a guarantee may take for special customs procedures (customs warehousing, inward processing, temporary admission), and the Government has said a Global Guarantor company is being set up for all Gibraltar traders. No official text we hold says how the Global Guarantor works or what it costs, and none gives a 21% deposit.
This includes the establishment of a company acting as a Global Guarantor for all traders in Gibraltar, ensuring that guarantee requirements do not present a barrier to participation in customs procedures under the Treaty arrangements.HM Government of Gibraltar, press release 400/2026, 26 May 2026, "HMGoG Publishes Guidance on NIF and EORI Registration Requirements for Gibraltar Traders and Confirms Assurances on Guarantees", press release 400/2026
Applications for both can be submitted through a single registration process, either online or in person at any Administration or Delegation of the Spanish Tax Agency (AEAT).HM Government of Gibraltar, press release 400/2026, 26 May 2026, "HMGoG Publishes Guidance on NIF and EORI Registration Requirements for Gibraltar Traders and Confirms Assurances on Guarantees", press release 400/2026
Only businesses that will be importing goods (and paying transaction tax from their own account) require the registrations and are encouraged to make both of these applications as soon as possible. Where a customs agent is completing the customs formalities, and paying the relevant taxes and duties from their own account, on behalf of a Gibraltar business, the Gibraltar business will not require an EORI/NIF.HM Government of Gibraltar, press release 400/2026, 26 May 2026, "HMGoG Publishes Guidance on NIF and EORI Registration Requirements for Gibraltar Traders and Confirms Assurances on Guarantees", press release 400/2026
(a) by a cash deposit or by any other means of payment recognised by the customs authority as being equivalent to a cash deposit;Gibraltar Legal Notice 2026/211, TGEU Implementation (Special Customs Procedures Concerning Union Goods) Regulations 2026, in force 15.7.2026, Article 92(1) as replaced, form (a)
(b) by an undertaking given by a guarantor;Gibraltar Legal Notice 2026/211, TGEU Implementation (Special Customs Procedures Concerning Union Goods) Regulations 2026, in force 15.7.2026, Article 92(1) as replaced, form (b)
(c) by another form of guarantee which provides equivalent assurance that the amount of indirect tax corresponding to the customs debt and other charges will be paid.Gibraltar Legal Notice 2026/211, TGEU Implementation (Special Customs Procedures Concerning Union Goods) Regulations 2026, in force 15.7.2026, Article 92(1) as replaced, form (c)
Further Guidance Notes on other aspects of the regime will be published by HM Customs Gibraltar in the coming weeks.HM Government of Gibraltar, press release 400/2026, 26 May 2026, "HMGoG Publishes Guidance on NIF and EORI Registration Requirements for Gibraltar Traders and Confirms Assurances on Guarantees", press release 400/2026
Guarantee documents and certificates issued in accordance with Articles 1 and 2 shall bear the word "Gibraltar".UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, Annex 19 ("Modalities related to the proof that goods satisfy the conditions of Articles 242 and 248 in application of Article 247(3) of the Agreement"), Annex 19, Article 3(2)
the rules of the Union transit procedure shall apply, including as amended or replaced in future as well as any Union act implementing or supplementing those Union rules;UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, Annex 19 ("Modalities related to the proof that goods satisfy the conditions of Articles 242 and 248 in application of Article 247(3) of the Agreement"), Annex 19, Article 3(1)(a)
The Spanish side: the Spanish Tax Agency (AEAT) says that for goods moving from Gibraltar to the Spanish designated customs post, Gibraltar may, as a temporary measure, simply be listed among the territories the transit guarantee covers, without naming the guarantor's representative in the guarantee text; the representative must still be named as soon as circumstances allow. A representative in Gibraltar is required in general only when the trader asks for a global guarantee authorisation (or a change to one) covering transit between Gibraltar and the post, and even that requirement has been eased for now. For goods going to a customs warehouse in Gibraltar the AEAT requires a guarantee. For the NIF and EORI, an AEAT office in Andalucía has published instructions: the EORI needs a NIF issued by the AEAT, and both are requested in one application, online or in person at any AEAT office. The AEAT texts we hold do not mention a Global Guarantor or a 21% deposit: no official Spanish source found; the only official text on the Global Guarantor is the Gibraltar Government's announcement already in the answer above.
se considerará suficiente, con carácter temporal, que Gibraltar figure entre los territorios cubiertos por la garantía de tránsito, sin que resulte necesaria una mención específica al representante en el texto del aval.Agencia Tributaria (AEAT), Novedades de Aduanas 2026, «Garantías de tránsito en el marco del Acuerdo UE-Reino Unido en relación con Gibraltar», 01/julio/2026 (page updated 02/julio/2026), paragraph 1
No obstante, esta solución transitoria no exime del cumplimiento de lo dispuesto en el citado artículo, por lo que la designación del representante del fiador deberá producirse tan pronto como las circunstancias lo permitan.Agencia Tributaria (AEAT), Novedades de Aduanas 2026, «Garantías de tránsito en el marco del Acuerdo UE-Reino Unido en relación con Gibraltar», 01/julio/2026 (page updated 02/julio/2026), paragraph 2
No, con carácter general. Solamente se exige que en el caso de que el operador vaya a solicitar una autorización de garantía global o bien la modificación de una autorización previamente concedida para amparar operaciones de tránsito T2GI entre Gibraltar y el DCP, aquél debe designar un representante del fiador en Gibraltar en aplicación del art 82 del RDCAU que aplicará mutatis mutandis.AEAT, Acuerdo Gibraltar, «Preguntas frecuentes sobre el Acuerdo de Gibraltar» (page updated 29/julio/2026), answer to «¿Es necesario que en las garantías aportadas en relación a las operaciones que vayan a realizarse en Gibraltar el garante esté en Gibraltar?»
No obstante, transitoriamente, debido a los problemas existentes, se ha flexibilizado dicha exigencia.AEAT, Acuerdo Gibraltar, «Preguntas frecuentes sobre el Acuerdo de Gibraltar» (page updated 29/julio/2026), same answer, next sentence
Se exige garantía al estar ante un régimen de deuda potencial.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.1, rules for regime 71 (customs warehouse)
el 51 y 53 son unos regímenes de deuda potencial, la cual deberá ser garantizada/no pagada en el momento del despacho.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.1, rules for regimes 51 and 53
Para obtener el EORI es necesario disponer de un NIF emitido por la AEAT. Para simplificar el proceso, el EORI se tramitarán en la misma solicitud del NIF, por lo que deberá presentar un único registro con la siguiente documentación:AEAT, Delegación Especial de Andalucía, Ceuta y Melilla, «Solicitud del EORI» (undated; published on gibraltar.gov.gi; our copy retrieved 6 Oct 2026), page 1
La presentación del registro se puede realizar por las dos vías disponibles para solicitar el NIF de acuerdo con las instrucciones de los apartados siguientes: - Vía telemática - Presencial en cualquier Administración o Delegación de la Agencia TributariaAEAT, Delegación Especial de Andalucía, Ceuta y Melilla, «Solicitud del EORI» (undated; published on gibraltar.gov.gi; our copy retrieved 6 Oct 2026), page 1
A business from Spain or elsewhere in the European Union (EU) has no automatic right under the treaty to provide services in Gibraltar: it has to register first, by one of five routes, and in most cases then send a Business Application to the Office of Fair Trading.
Businesses established in Spain or elsewhere in the European Union therefore have no automatic right under the Treaty to enter Gibraltar and provide services but are able to but if they register and pay relevant corporation tax, PAYE and Social Insurance as appropriate.HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026
Incorporating a company in Gibraltar or registering an overseas company or branch;HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026, route 1
Registering a business name or partnership;HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026, route 2
Registering as self-employed;HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026, route 3
Submitting a Business Application to the Office of Fair Trading for the relevant registration or licence; orHM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026, route 4
Working through a registered Gibraltar business using the Detached Worker regime.HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026, route 5
In most cases, the business must first establish or register its legal or trading structure and then submit a Business Application to the Office of Fair Trading.HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026
Unless your activity will be carried out exclusively under the Detached Workers regime (see below), or you will be operating as a self-employed person under your own forename and surname, the recommended first step is through Companies HouseGuide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), Step 1
if your company is already incorporated outside Gibraltar, you may register it as a foreign company with a place of business in Gibraltar, under Part XIV of that ActGuide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), Step 1, 1.1
Business registration and the business licence application have been merged into a single online application: the same form will only ask for licensing information if your activity requires itGuide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), Step 2
you must also register the following with the Department of Employment:Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
any partner or self-employed worker providing services to the business;Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
any employee taken on; andGuide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
any working director of the company.Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), After Registration
the team will not take enforcement action against any business that can evidence that it has already submitted its Business Application or Detached Worker application, and that this is being processed.Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), Compliance and Enforcement
Businesses that only deliver goods from the Campo de Gibraltar to a single client in Gibraltar, by way of a single transport operation ending at that point (with no installation, on-site service, or subsequent collection for a further delivery), do not need a licence or registration for that one-off roadside delivery.Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), Exception: One-off Delivery from the Campo
The Spanish side: registering to provide services in Gibraltar is done with the Gibraltar authorities, as the answer above says. We found no Spanish official text that adds a registration step for a Spanish business doing so: no official source found. If the business sends workers, the Spanish social security rules are in the Q9 line below. If the business also sends goods, the Spanish customs steps are in Q17.
No official source found for this line.
A business that does not want to set up in Gibraltar can post its workers there temporarily through a registered Gibraltar business, by one of three routes that depend on the length of the stay. A premises waiver belongs to a Gibraltar business licence, issued by the Office of Fair Trading; no official source we read gives one to detached workers or to businesses that only visit Gibraltar.
There are three routes, depending on the length of the visit, via https://bit.ly/DetachedWorker:Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), Detached Workers
Non-Chargeable Detached Workers — visits of less than 48 hours for presentations, meetings, training or advice. No charge. The Gibraltar business notifies the Director of Employment by email before the visit (worker's name, copy of passport, company, period and reason for the visit), and reports the worker's actual entry and exit.Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), Detached Workers, route 1
Expedited Detached Workers — stays of up to 10 working days, including, among others, internal audit reviews and work carried out on site. Requires a letter from the contracting-in employer in Gibraltar, a letter from the employing company in Spain or the EU, and a certified copy of the passport.Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), Detached Workers, route 2
Detached Workers (general regime) — stays of more than 10 working days. Requires the “Notification of Temporary Employment of a Detached Worker” form, the A1 certificate (EU companies) or confirmation from HM Revenue & Customs that tax and social insurance are being paid (UK companies), the worker's passport or ID card, and a copy of the employment contract.Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), Detached Workers, route 3
A fee applies for each detached worker registered under every route except the non-chargeable one. Any worker who is not a British or EU national will also need a work permit.Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), Detached Workers
for service providers with a turnover of less than £20,000 pa, they will be exempt totally from the licensing process and its requirements to have premises; they will simply have to register with the OFT.Government of Gibraltar, Chief Minister's Budget address 2019 (a 2019 announcement of a planned Bill, not a current legal text), paragraph 498
Where a Spanish or other overseas company is subcontracted by a Gibraltar business, its workers may instead be registered temporarily under the Detached Worker regime, subject to the applicable requirements.HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026
The Spanish side: for social security, the treaty's protocol covers EU citizens legally residing in Spain who work for an employer that normally carries out its activities in Spain and who are posted for a limited period to Gibraltar to supply services that are both locally produced and consumed in the contiguous frontier zone, and who return to Spain at least once a week. Such a worker stays under Spanish social security law if the work lasts no more than 24 months, the worker is not sent to replace another person, and the worker lives in Spain and returns to Spain at least once a week. This is separate from the Gibraltar registration in the answer above.
A 2023 Spanish resolution gave the Barcelona provincial office of the Spanish Social Security Treasury (Tesorería General de la Seguridad Social) the handling of requests to keep Spanish social security law for temporary posting to Gibraltar, under the old 2020 rules. The administrative arrangement of 25 June 2026 names the Tesorería General de la Seguridad Social as the Spanish liaison body for determining the applicable legislation, says the Spanish institution issues a form certifying the applicable legislation, and keeps forms in the pre-protocol format valid for a transitional period. We hold no Spanish text saying which office inside it handles requests under the treaty, or which form replaces the A1 certificate for Gibraltar: no official source found.
In the other direction, Spain's posting law covers firms established in an EU or European Economic Area (EEA) country that post workers to Spain; the text we hold does not mention firms established in Gibraltar. A 2020 Spanish decree-law says workers of firms established in the UK or Gibraltar who are posted to Spain from 1 January 2021 must obtain the visas or the residence and work authorisations required by Spanish immigration law, without prejudice to commitments under any EU-UK agreement. The Spanish version of the treaty gives UK nationals legally residing in Gibraltar who are posted to Spain for a limited period by an employer that normally operates in Gibraltar, to supply services produced and consumed locally in the frontier zone, the right of entry, exit and stay needed for those services and equal treatment on the working conditions it lists. We hold no Spanish text on any other posted workers: no official source found.
(a) Union citizens legally residing in the Kingdom of Spain; (b) United Kingdom nationals legally residing in Gibraltar;UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 291(1)(a) and (b)
persons referred to in Article 295 of this Agreement who pursue an activity as employed persons for an employer which normally carries out its activities in the Kingdom of Spain and Gibraltar respectively and who are posted for a limited period by that employer to Gibraltar and the Kingdom of Spain, respectively, to supply services that are both locally produced and consumed at the contiguous frontier zone on that employer's behalf and who return at least once a week to the Kingdom of Spain or Gibraltar, respectively.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Protocol on Social Security Coordination, Article SSC.3 (Persons covered), point (3)
shall continue to be subject to the legislation of the Kingdom of Spain, where the employer normally carries out its activities in the Kingdom of Spain, or of the United Kingdom, in respect of Gibraltar, where the employer normally carries out its activities in Gibraltar, provided that: (a) the duration of such work does not exceed 24 months; (b) that person is not sent to replace another person; and (c) that person is resident in the Kingdom of Spain and returns at least once per week to the Kingdom of Spain if the person is posted to Gibraltar, or is resident in Gibraltar and returns at least once per week to Gibraltar if the person is posted to the Kingdom of Spain.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Protocol on Social Security Coordination, Article SSC.12 (Posted workers)
Tramitación y resolución de las solicitudes de mantenimiento de la legislación española de Seguridad Social en los supuestos de desplazamiento temporal de trabajadores al territorio de Gibraltar, en los términos y condiciones establecidos en el artículo 9 del Real Decreto-ley 38/2020Resolución de 12 de mayo de 2023, de la Tesorería General de la Seguridad Social (BOE-A-2023-12199), «BOE» núm. 123, 24 de mayo de 2023, first resolution, point One (c)
(v) la Tesorería General de la Seguridad Social para la determinación de la legislación aplicable, la recuperación de cotizaciones, la compensación y la asistencia en el procedimiento de recuperación.Acuerdo Administrativo entre España y el Reino Unido, con respecto a Gibraltar, sobre el Protocolo relativo a la coordinación de la Seguridad Social, hecho en Madrid el 25 de junio de 2026 (BOE-A-2026-15674), Article 1(2)(a)(v)
todos los formularios y documentos expedidos por las instituciones competentes en el formato utilizado inmediatamente antes de la entrada en vigor del Protocolo serán válidos a los efectos de aplicación de esteAcuerdo Administrativo entre España y el Reino Unido, con respecto a Gibraltar, sobre el Protocolo relativo a la coordinación de la Seguridad Social, hecho en Madrid el 25 de junio de 2026 (BOE-A-2026-15674), Article 1 bis(1)
Esta Ley será de aplicación a las empresas establecidas en un Estado miembro de la Unión Europea o en un Estado signatario del Acuerdo sobre el Espacio Económico Europeo que desplacen temporalmente a sus trabajadores a España en el marco de una prestación de servicios transnacional, con exclusión de las empresas de la marina mercante respecto de su personal navegante.Ley 45/1999, de 29 de noviembre, sobre desplazamiento de trabajadores en el marco de una prestación de servicios transnacional (BOE-A-1999-22895), consolidated text, Article 1(2)
Los trabajadores de empresas establecidas en el Reino Unido o en Gibraltar que sean desplazados a España a partir del 1 de enero de 2021 deberán obtener los preceptivos visados o autorizaciones de residencia y trabajo previstas en la normativa de extranjería española sin perjuicio de los compromisos que se asuman en el marco de un eventual acuerdo entre la Unión Europea y el Reino Unido.Real Decreto-ley 38/2020, de 29 de diciembre (BOE-A-2020-17266), consolidated text, Article 6(5)
Las personas a que se refiere el artículo 291, apartado 1, letras a) y b), que ejerzan una actividad por cuenta ajena para un empleador que normalmente ejerza sus actividades en el Reino de España y Gibraltar, respectivamente, y a las que dicho empleador desplace durante un período limitado a Gibraltar y al Reino de España, respectivamente, para prestar servicios producidos y consumidos localmente en la zona contigua a la frontera por cuenta de dicho empleador, gozarán sin obstáculos del derecho de entrada, salida y estancia que sea necesario para la prestación de dichos servicios y gozarán, sobre la base de la igualdad de trato, de las condiciones laborales establecidas en el territorio al que el trabajador esté desplazadoAcuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 295(1)
From 15 July 2026 a visitor who needs a visa for Europe needs a Schengen short-stay visa to visit Gibraltar, and the United Kingdom (UK) visa application for Gibraltar closed on 8 July 2026; Gibraltar is aligning its lists of visa-exempt and visa-requiring countries with those of the European Union (EU) over time.
NOTE: This technical notice does not apply to Gibraltar Identity cardholders, Gibraltar Civilian Registration cardholders or other British citizens.HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", Technical Notice 558/2026, opening note
Gibraltar will align its list of non-visa requiring third-country nationalities with that of the EU over time.HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", section 2
In addition to fulfilling other entry conditions applicable, such persons will be required to be in possession of a Schengen short-stay visa.HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", section 2
Gibraltar has agreed to align its short stay visa policy (for stays of 90 days in any 180 days) with that of the Schengen Area.HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", section 2
The list is extensive, and it comprises over 60 visa-exempt passport jurisdictions including the USA, Japan, Mexico, Brazil, Canada, Australia, Israel and the United Kingdom. A full list of visa-exempt passport jurisdictions is appended to this Technical Notice.HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", section 2
Where the main purpose of the visit is to stay in Gibraltar, the treaty allows Spain, as the neighbouring Schengen State, and whose Schengen territory will actually be crossed by the traveller, and with access to Schengen information systems that shall issue the visa.HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", section 2
However, if a visit includes destinations both elsewhere in the Schengen Area (e.g. Portugal) and Gibraltar, and Gibraltar is not the main destination, the visa will be issued by the Schengen State competent to do so in accordance with Schengen rulesHM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", section 2
the existing UK visa application process for travel to Gibraltar ceased operations on 8 July 2026 in preparation for the implementation of the new arrangements on 15 July 2026.HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", section 2
Allow sufficient time for visa processing before making any travel arrangements.HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", Advice to Prospective Travellers
Refrain from making non-refundable travel bookings until the appropriate visa has been obtained.HM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", Advice to Prospective Travellers
exemptions from visa requirements will apply to civilian sea crew members, when they land to board a ship or go ashore to transit to another country, provided they hold a seafarer's identity documentHM Government of Gibraltar, Technical Notice 558/2026, 15 July 2026, "Reminder Concerning Visa Arrangements", section 2
The Spanish side: the Spanish version of the treaty says that third-country nationals who need a short-stay visa for the EU also need one for Gibraltar, and that those exempt from it in the EU need none for Gibraltar. A short-stay visa issued under EU law is also valid for entering Gibraltar and staying up to 90 days in any 180 days, and where the main reason for the trip is to stay in Gibraltar, the visa is issued by Spain as the neighbouring EU country. Spain tells the UK for Gibraltar before issuing such a visa; if the UK for Gibraltar considers, on sufficiently serious public-order, internal-security or public-health grounds, that issuing it is inappropriate, the visa Spain issues is not valid for Gibraltar, which is noted on the visa; no other visa is valid for Gibraltar except under that rule and the treaty's article on exceptional external-border visas. The EU Visa Code gives the general rule for which country decides (the sole destination, or the main one, or the external border to be crossed); it does not mention Gibraltar. Spain has agreed to exempt civilian sea crew with a seafarer's identity document from visa requirements when they land to board a ship or go ashore to transit to another country, and Spain's Foreign Ministry says Spain will take on the Schengen checks at Gibraltar's airport and port. We hold no Spanish official text on where or how to apply: no official source found.
Los nacionales de terceros países a los que el Derecho de la Unión imponga la obligación de estar provistos de visado de corta duración para entrar y permanecer en los Estados miembros también estarán sujetos a la obligación de visado para entrar y permanecer en Gibraltar. 2. Los nacionales de terceros países a los que el Derecho de la Unión exceptúe de la obligación de estar provistos de visado de corta duración para entrar y permanecer en los Estados miembros no estarán sujetos a la obligación de visado para entrar y permanecer en Gibraltar.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 47(1) and (2)
también serán válidos para entrar en Gibraltar y permanecer hasta un máximo de noventa días en cualquier período de ciento ochenta días. En caso de que el desplazamiento tenga como motivo principal permanecer en Gibraltar, el visado será expedido por el Reino de España, en tanto que Estado miembro limítrofe.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 47(3)
Si, por motivos de orden público, seguridad interior o salud pública suficientemente graves, se fundamenten o no en una descripción introducida en Gibraltar, el Reino Unido, respecto a Gibraltar, estimara improcedente la expedición de un visado al amparo de lo dispuesto en la segunda frase del apartado 3 del presente artículo, pondrá este hecho en conocimiento del Reino de España. En tal caso, como excepción a lo previsto en el apartado 3 del presente artículo, el visado que expida el Reino de España no será válido para entrar ni para permanecer en Gibraltar, lo cual se hará constar en la sección de «observaciones» del visado.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 47(4)
No será válido para entrar ni para permanecer en Gibraltar ningún otro visado distinto de los expedidos al amparo de lo dispuesto en el apartado 3 del presente artículo y en el artículo 48.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 47(5)
The Member State competent for examining and deciding on an application for a uniform visa shall be: (a) the Member State whose territory constitutes the sole destination of the visit(s); (b) if the visit includes more than one destination, the Member State whose territory constitutes the main destination of the visit(s) in terms of the length or purpose of stay; or (c) if no main destination can be determined, the Member State whose external border the applicant intends to cross in order to enter the territory of the Member States.Regulation (EC) No 810/2009 of the European Parliament and of the Council of 13 July 2009 establishing a Community Code on Visas (Visa Code), OJ L 243, 15.9.2009, Article 5(1)
The competent authorities of Spain will exempt from visa requirements under Union law civilian sea crew members who hold a seafarer's identity document issued in accordance with the International Labour Organisation Conventions No 108 of 13 May 1958 or No 185 of 19 June 2003 or the International Maritime Organization Convention on Facilitation of International Maritime Traffic of 9 April 1965 when they land to board a ship or go ashore to transit to another country.Administrative Arrangement between the United Kingdom, in respect of Gibraltar, and Spain on how Schengen border checks and border surveillance will be conducted (Administrative Arrangement 4; the text refers to the Agreement as published on 14.07.2026), point 2.2.4
España asumirá los controles Schengen en el aeropuerto y el puerto de Gibraltar.Ministerio de Asuntos Exteriores, Unión Europea y Cooperación, Exteriores Explica, «El Acuerdo con respecto a Gibraltar: cuándo se aplica y qué supone para España», 14 de julio de 2026, section «Fin de la Verja y libre circulación de personas»
No official form listed for this answer.
The official texts show seven things as they stand today: the 15% company tax rate, no VAT, company law under the Companies Act, no free movement of services, the financial services arrangement, sovereignty, and Gibraltar's own Parliament and courts. Only the sovereignty texts say in so many words that the treaty does not affect it; for the others the texts state the position but do not say the treaty leaves it unchanged. No official text covers trust law. One qualification: the treaty applies parts of European Union (EU) law to Gibraltar.
The Corporation Tax rate for most companies in Gibraltar increased from 10% to 12.5% with effect from 1st August 2021 and then again to 15% with effect from 1st July 2024. Utility companies or companies enjoying a dominant market position continue to be liable at a higher rate of 20%.Government of Gibraltar, Income Tax Office, "Corporate" page (undated live page, fetched 28 Oct 2026), Questions & Answers, standard rate
However, Gibraltar will not join the Customs Union and there will be no VAT. Instead, import duty by another name and transaction tax will be levied.Gibraltar Parliament, Hansard, 3 March 2026 (afternoon), speech of the Deputy Chief Minister, Hon. Dr J J Garcia, Deputy Chief Minister, 3 March 2026
Goods produced in or imported into Gibraltar shall be liable to a transaction tax.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 248(2)
If you choose to operate through a company, you must incorporate it under the Companies Act.Guide to Business Registration in Gibraltar, issued with press release 598/2026, accurate as at 30 July 2026 (the guide's own words), 1.1 Incorporating a Company
The UK-EU Treaty on Gibraltar does not provide for the free movement of services.HM Government of Gibraltar, press release 598/2026, 30 July 2026, "HM Government of Gibraltar issues guidance on registering to provide services in Gibraltar", press release 598/2026
Passporting is no longer available except for firms that wish to passport between the UK and Gibraltar until 31 December 2026.Financial Conduct Authority (UK), "Passporting between the UK and Gibraltar", page last updated 19/12/2025 (our copy fetched 28 Sep 2026), page banner
This is a transitional arrangement until 31 December 2026 . (Please note, this date may be extended to allow for the permanent arrangement of the Gibraltar Authorisation Regime.)Financial Conduct Authority (UK), "Passporting between the UK and Gibraltar", page last updated 19/12/2025 (our copy fetched 28 Sep 2026), page text
This Agreement, any supplementing agreements as referred to in Article 4, any administrative arrangements or other arrangements related to this Agreement, and any measures or instruments or conduct taken in application or as a result thereof, or pursuant thereto, shall be without prejudice to, and shall not otherwise affect, the respective legal positions of the United Kingdom of Great Britain and Northern Ireland or of the Kingdom of Spain with regard to sovereignty and jurisdictionUK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 2
Gibraltar's British sovereignty remains fully and expressly protected.HM Government of Gibraltar, press release 557/2026, 14 July 2026, "UK and EU Sign Historic Treaty on Gibraltar's Future Relationship with the EU", press release 557/2026
Subject to this Constitution, the Legislature may make laws for the peace, order and good government of Gibraltar.Gibraltar Constitution Order 2006 (made 14 December 2006), the Constitution in Annex 1, section 32
There shall be a Supreme Court for GibraltarGibraltar Constitution Order 2006 (made 14 December 2006), the Constitution in Annex 1, section 60(1)
There shall be a Court of Appeal for GibraltarGibraltar Constitution Order 2006 (made 14 December 2006), the Constitution in Annex 1, section 61(1)
the rules of the Union transit procedure shall apply, including as amended or replaced in future as well as any Union act implementing or supplementing those Union rules;UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, Annex 19 ("Modalities related to the proof that goods satisfy the conditions of Articles 242 and 248 in application of Article 247(3) of the Agreement"), Annex 19, Article 3(1)(a) (the qualification)
The Court of Justice of the European Union shall have jurisdiction to give such a ruling, which shall be binding on the arbitration tribunal.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 312(1) (the qualification, second sentence)
Where a dispute submitted to arbitration in accordance with this Part raises a question of interpretation of a concept or a provision of Union law contained in a Union act referred to in this Agreement, the arbitration tribunal shall not decide on any such question. In such case, it shall request the Court of Justice of the European Union to give a ruling on the question.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I, Article 312(1) (the qualification)
The Spanish side: Tax. Spain's Ministry of Finance says the order published in the BOE on 27 June 2026 takes Gibraltar off Spain's list of non-cooperative jurisdictions, and speaks of a process of tax convergence of Gibraltar with Spain. Its note does not mention the 15% company rate, so it neither confirms nor changes the answer above. The 2019 Spain-UK tax agreement, published in the BOE in 2021, decides whether an individual is a tax resident of Spain or of Gibraltar by national law, and applies tie-break rules only where the person would be resident of both; Spanish nationals who move their residence to Gibraltar after the agreement was signed are treated, in all cases, as tax residents of Spain only.
No VAT. Spain's Foreign Ministry describes Gibraltar as applying an indirect tax equivalent to VAT, starting at 15% and completing convergence within three years. The Spanish version of the treaty has the table 15% in year 1, 16% in year 2 and 17% (or the lowest rate any EU country applies at that time) in year 3. None of them says Gibraltar introduces VAT.
Sovereignty. The Spanish version of the treaty says that the treaty and the measures taken under it are without prejudice to the respective legal positions of the United Kingdom and Spain on sovereignty and jurisdiction, and Spain's Foreign Ministry says Spain fully maintains its position on sovereignty.
Financial services. The Spanish text we hold, from 31 December 2020, says insurers and insurance intermediaries based in the UK (including Gibraltar) stopped being authorised to operate in Spain from 1 January 2021. Spain's 2020 decree-law keeps in force contracts for banking, securities, insurance and other financial services signed before 1 January 2021 with entities domiciled in the United Kingdom and authorised or registered by the UK authority, and from that date applies the sector rules for third-State entities to their services in Spain (new authorisation is needed in the cases it lists); the article does not say whether it covers firms domiciled in Gibraltar. We hold no Spanish text of 2026 on financial services, trusts or company law: no official source found.
Gibraltar sale de la lista porque cumple de manera efectiva con el intercambio de información fiscal con España tras firmar un acuerdo bilateral de cooperación y comprobar su funcionamiento.Ministerio de Hacienda, nota de prensa, «El BOE publica la Orden de Hacienda que actualiza la lista de jurisdicciones no cooperativas», 27 de junio de 2026, headline summary
Desde el punto de vista tributario, se llevará a cabo un proceso de convergencia fiscal de Gibraltar respecto a España que garantice una competencia justa para todos en la zona.Ministerio de Hacienda, nota de prensa, «El BOE publica la Orden de Hacienda que actualiza la lista de jurisdicciones no cooperativas», 27 de junio de 2026, last paragraphs
Las personas físicas se considerarán residentes fiscales de España o de Gibraltar de conformidad con su legislación interna, incluidas las normas relativas a la expedición de certificados fiscales que confirmen la residencia, y con sujeción a las normas que se exponen a continuación, únicamente en caso de conflicto por lo que respecta a la residencia fiscal.Acuerdo Internacional en materia de fiscalidad y protección de los intereses financieros entre el Reino de España y el Reino Unido (BOE-A-2021-3947), Spanish official text, Article 2(1)(a)
Los nacionales españoles que trasladen su residencia a Gibraltar con posterioridad a la fecha de la firma del presente Acuerdo se considerarán, en todos los casos, residentes fiscales exclusivamente de España.Acuerdo Internacional en materia de fiscalidad y protección de los intereses financieros entre el Reino de España y el Reino Unido (BOE-A-2021-3947), Spanish official text, Article 2(1)(c)(i)
Gibraltar aplicará un impuesto indirecto equivalente al IVA, comenzando en un 15% desde la entrada en vigor del tratado y completando la convergencia en un plazo de tres años.Ministerio de Asuntos Exteriores, Unión Europea y Cooperación, Exteriores Explica, «El Acuerdo con respecto a Gibraltar: cuándo se aplica y qué supone para España», 14 de julio de 2026, section «Convergencia en materia de impuestos»
Año 1 Año 2 Año 3 15 % 16 % 17 % (o el tipo impositivo que sea el más bajo aplicado por cualquier Estado miembro en ese momento)Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 24, Article 1(3)(a), table
se entenderán sin perjuicio de las respectivas posiciones jurídicas del Reino Unido de Gran Bretaña e Irlanda del Norte o del Reino de España en relación con la soberanía y la jurisdicciónAcuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Part One, Title I, Article 2 (Soberanía)
Además, España mantiene plenamente su posición sobre la soberanía, como recoge expresamente el texto del acuerdo.Ministerio de Asuntos Exteriores, Unión Europea y Cooperación, Exteriores Explica, «El Acuerdo con respecto a Gibraltar: cuándo se aplica y qué supone para España», 14 de julio de 2026, section «Garantías sociales y mecanismos de cumplimiento»
a partir del 1 de enero de 2021, las entidades aseguradoras y los mediadores de seguros domiciliados en el Reino Unido (incluyendo Gibraltar), dejan de estar autorizados para operar en España.Dirección General de Seguros y Fondos de Pensiones, «Brexit: información para tomadores españoles», 31 December 2020, page 1
A partir del 1 de enero de 2021, a las entidades mencionadas en el apartado 1, se les aplicará el régimen previsto en la legislación sectorial para entidades de Estados terceros para la prestación de servicios bancarios, de valores, de seguros u otros servicios financierosReal Decreto-ley 38/2020, de 29 de diciembre (BOE-A-2020-17266), consolidated text, Article 13(2)
Goods now move between Gibraltar and the EU mainly by land. They go through a Spanish designated customs post (La Línea, Algeciras or Sagunto), where a customs declaration is made, and a special transit declaration (T2GI for EU goods, T1GI for goods from outside the EU) covers the road to Gibraltar, where HM Customs Gibraltar clears them and Transaction Tax is paid. Sea and air are exceptions, mainly for ship and aircraft supplies and, from Algeciras, EU goods carried by sea. We found no official source on post and couriers.
EU goods into Gibraltar: make an export declaration with a customs authority in the EU; the exit post must be a designated customs post. The export is not released until the T2GI is presented. The Gibraltar guidance gives the posts as La Línea, Algeciras and Sagunto, with Portugal only if none of the others is accessible for over 24 hours for unforeseeable reasons or force majeure. The exporter may be a Spanish customs representative; the Spanish Tax Agency (AEAT) advises Gibraltar operators to use one.
Non-EU goods into Gibraltar: import declaration (H1) at a designated post; for goods for free circulation in Gibraltar the Gibraltar guidance gives extended code 40, and for a customs warehouse code 71. The EU import duties are paid there by the holder of the procedure, which the Gibraltar guidance says will invariably be a Spanish company, so you will likely need a commercial arrangement to reimburse them. A T1GI covers the road to Gibraltar, and the H1 is not released until it is presented. Health and plant-health checks are done at the first EU entry point where EU law requires, and the posts do not repeat them unless the post is itself an EU entry point. Where a border inspection post check applies, La Línea cannot be used.
On arrival in Gibraltar: present the consignment to HM Customs Gibraltar, who confirm arrival and carry out any controls through the transit system; then lodge the import document (IM4), taxes are assessed, and Transaction Tax must be paid before release from the Customs compound. In some cases, where goods are not going on the market immediately, notably those held in transit sheds, payment may be deferred for a maximum of 30 days.
Timing set between the authorities: the treaty says Gibraltar sends the "control results" message no later than three working days after the goods are presented, with proof that Transaction Tax and any excise duty have been levied, unless the goods go into a special tax procedure (warehousing, inward processing or temporary admission), in which case a message saying so replaces the proof. If the messages or proofs are not presented or the transit cannot be discharged, the Spanish post treats the movement as an irregular entry, levies Spanish VAT and excise duty, and the holder of the transit procedure is liable. The Spanish tutorial says the arrival notification is sent the day the goods are presented and no later than 6 calendar days after the post released the T2GI. For goods leaving Gibraltar for the EU, your Spanish representative must submit an Entry Summary Declaration one hour before the goods arrive in Spain; where a border inspection post check applies to such goods, the Spanish post must be Algeciras, and the Spanish Tax Agency (AEAT) confirms that the Algeciras post can be the destination of the T2GI.
When the Spanish IT systems are down: the Spanish side has published contingency plans for the La Línea and Algeciras posts, which operators must follow.
NIF and EORI: see Q5; an AEAT office in Andalucía has published the application instructions.
The general rule is that EU goods go to Gibraltar by land. The exception: EU goods cleared for exit at the Algeciras post may go by sea directly from Algeciras by the shortest route, arriving within two hours of leaving the port under a T2GI, and the ship must be entirely unloaded in Gibraltar.
Non-EU goods may enter the port directly from outside the EU only in two cases: customs procedures for inward processing or temporary admission, where exceptional and duly justified circumstances are shown (the declaration is made at the La Línea post, and a guarantee is required); and non-EU fuel for supplying commercial ships in Gibraltar, which the Spanish tutorial says does not need exceptional circumstances. EU goods cannot enter Gibraltar directly by sea without passing a designated customs post.
Ship supplies: the Spanish Tax Agency (AEAT) says EU goods for ship and aircraft supplies from the port or airport of Gibraltar may arrive by land from any post or by sea from Algeciras; non-EU goods for the same purpose may arrive by land from any post, or by sea from Algeciras or directly from outside the EU, but by sea only fuel may be brought in. Under the treaty, EU goods exported from Gibraltar as ship supplies may leave via the port or airport, provided they comply with the EU customs and indirect taxation provisions applicable for comparable transactions in the EU.
Joint visits: the Spanish version of the treaty provides for joint EU and Gibraltar visits that can include inspecting ships and aircraft in the port or airport to check that goods are not loaded or unloaded other than as the treaty allows. If Gibraltar's authorities fail their obligations on those visits, the movement of commercial goods to or from the port and, where permitted, the airport is suspended after notice to the European Commission.
Crew and ships: Spain has agreed to exempt civilian sea crew with a seafarer's identity document from visa requirements when they land to board a ship or go ashore to transit to another country (Administrative Arrangement , see the Q13 line). Exports by sea: goods in inward processing or temporary admission may, in exceptional and duly justified circumstances, leave Gibraltar by sea for countries outside the customs union without being presented at the designated post; the holder files a re-export declaration at the post that authorised the procedure at least 48 hours before the ship leaves, with the goods physically in the port. Fuel for merchant ships that is to go into customs warehousing for later ship supplies may arrive by sea; the declaration goes to a designated post and the goods are not moved from the port until the post releases them. Other exports from Gibraltar to outside the customs union are cleared at any designated post. Ship calls and the rest of the port's customs procedures beyond the points above: no official source found.
During the transitional period the Spanish Tax Agency (AEAT) says goods may enter or leave Gibraltar only by land, with certain exceptions. The air exceptions in our files are supplies for aircraft: goods in free circulation in Gibraltar can be re-exported directly by sea or air only for ship or aircraft supplies, and the treaty lets EU goods leave Gibraltar as ship supplies via the port or airport, provided they comply with the EU customs and indirect taxation provisions applicable for comparable transactions in the EU. Luggage of travellers arriving by sea is checked at Gibraltar airport, and cash of EUR 10,000 or more must be declared to customs at the airport on entering or leaving Gibraltar.
Air freight of commercial goods into Gibraltar: the treaty says that, until a Cooperation Council decision declaring that border posts and customs offices are installed and operating at the port and airport, all goods other than travellers' personal luggage enter and leave Gibraltar exclusively by land, with sea exceptions only. We found no official text on air freight procedures after that decision: no official source found. Commercial goods carried by a traveller are refused entry into Gibraltar, because commercial goods can enter Gibraltar only by land apart from expressly provided exceptions.
No official source found on how parcels, post or couriers are customs-cleared into or out of Gibraltar. The only mentions in our Spanish files are in the La Línea and Algeciras contingency plans, which list "postales, bajo valor" declarations among their risk areas; the La Línea plan says that when the IT systems are down such declarations are cleared manually and recorded afterwards. Neither says how they are made in normal operation. The Spanish tutorial and the Gibraltar transit guidance do not cover post or couriers.
shall be moved by land or by sea using the New Computerised Transit System ("NCTS") applying the code T2GI.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Annex 19, Article 1(1)
unless the goods are covered by the derogation referred to in paragraph 5. In cases where such a derogation applies, the competent authorities of the United Kingdom, in respect of Gibraltar, shall forward to the office of departure a message indicating that the goods have been included in a special procedure for tax purposes (warehousing, inward processing or temporary admission) instead of the proof that the transaction tax and the excise duties, where relevant, have been levied in Gibraltar.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Annex 19, Article 1(3) and (4)
the relevant designated customs post shall treat the movement as an irregular entry and levy the applicable VAT and excise duties in the Member State of the designated customs post. The holder of the transit procedure shall be liable for the relevant amount.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Annex 19, Article 1(4)
las mercancías solo podrán entrar/salir por tierra, salvo ciertas excepciones, estando estos movimientos sujetos a formalidades aduaneras y controles.AEAT, Novedades de Aduanas 2026, «Aspectos aduaneros del Acuerdo UE - Reino Unido en relación con Gibraltar», 03/marzo/2026 (page updated 28/julio/2026), section «Período transitorio»
Las mercancías despachadas a libre circulación en la UE con destino Gibraltar deberán ser objeto de una declaración de exportación presentada ante una autoridad aduanera de cualquier EM de la UE.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.1.1
En el caso de exportación directa, no se concederá el levante de las mercancías una vez despachada la declaración, sino que quedará a la espera de presentación de la declaración de tránsito especial T2GIAEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.1.1
La aduana de salida siempre deberá ser DCP cuando el destino de la exportación sea Gibraltar.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.1.1
Aduanas de Salida (en todo caso será un DCP): La Linea carretera (ES001167), Algeciras marítimo (ES001131) o Sagunto (ES004621)AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.1, specifications of the export declarations
A. La Linea B. Algeciras C. Sagunto D. Portugal (to function exclusively in the event that none of the other DCPs are accessible for over 24 hours because of unforeseeable circumstances or for reasons of force majeure)HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), 2.1(a)
Sí. De hecho, se aconseja que los operadores gibraltareños actúen a través de representante aduanero en España, entre otros motivos, por el hecho de que pueden acceder a la Sede Electrónica a través de Cl@ve PIN y certificado digital, lo cual, facilita las gestiones o la comunicación con las autoridades aduaneras españolas que están integradas dentro de la Agencia Estatal de Administración Tributaria (AEAT).AEAT, Acuerdo Gibraltar, «Preguntas frecuentes sobre el Acuerdo de Gibraltar» (page updated 29/julio/2026), first answer
Transit process covering the movement from the DCP to Gibraltar of non-EU Goods and from Gibraltar to the DCP concerning non-EU goods previously placed in a special customs procedure that are taken out from Gibraltar to other territories.HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), definitions, 1.2
Transit process covering the movement from the DCP to Gibraltar of goods of EU origin and from Gibraltar to the DCP concerning goods previously placed in a tax special procedure or released for free circulation in Gibraltar.HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), definitions, 1.2
Las mercancías procedentes de territorios terceros con destino Gibraltar deberán ser objeto de una declaración de importación (H1) en el DCP.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.1
submitting the H1 import declaration to the Spanish authorities, with extended code '40' – import for free circulation;HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), 2.1(b)
with extended code '71' – for Customs Warehousing;HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), 3.1(b)
Upon submission of the H1 '40', EU import duties will be paid by the holder of the procedure which invariably will be a Spanish company. You will likely need to enter into a commercial arrangement to reimburse them;HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), 2.1(b)
No se dará el levante al H1 hasta que se presente el T1GI subsiguiente que ampare la circulación de la mercancía desde el DCP a GIB.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.1
Under the Treaty, all EU Customs formalities (such as EU P&R checks) will be carried out here.HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), 2.1(b)
los controles sanitarios y fitosanitarios se pasarán en el primer punto de entrada cuando lo exija la normativa de la Unión.AEAT, Novedades de Aduanas 2026, «Declaración de certificados sanitarios y fitosanitarios en las declaraciones H1 con destino Gibraltar», 23/julio/2026, paragraph 1
Así pues, en los DCP no se pasarían medidas TARIC que hayan sido pasadas previamente en el primer punto de entrada salvo que el DCP sea de por sí punto de entrada en la Unión.AEAT, Novedades de Aduanas 2026, «Declaración de certificados sanitarios y fitosanitarios en las declaraciones H1 con destino Gibraltar», 23/julio/2026, paragraph 1
Paraduaneros con destino GIB: sanitarios y fitosanitarios (se pasan en el primer lugar de entrada en TAU). Si control PIF, no cabe La Linea.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.1, specifications of the H1
Si la mercancía en cuestión está sujeta a controles PIF, el DCP deberá ser Algeciras porque en La Línea no hay.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.2 (goods coming from Gibraltar into the EU)
upon arrival in Gibraltar, the consignment must be presented to HM Customs, who via NCTS, will confirm the arrival of the goods and perform any necessary controls;HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), 2.2(c)
upon clearance of the IM4, taxes will be levied via an assessment notice, and Transaction Tax must be paid prior to the release of the consignment from the Customs compound, without prejudice to the possibility that in some cases where the goods are not going to be placed immediately on the market, notably where traders currently hold goods in transit sheds, payment of the Transaction Tax may be deferred for a maximum period of 30 days.HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), 2.1(c)
Como máximo, este mensaje se enviará en el plazo de 6 días naturales desde que el DCP concedió el levante sobre la declaración de tránsito T2GI, siendo este plazo el que normalmente se fija por la Aduana de partida.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, C.1.a
your consignment will now be free to move to the Customs Office of Export in Gibraltar, at the EPU.HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), 4.1(a)
Entry Processing Unit, British Lines Road.HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), definitions, 1.2
Please note that as part of the Customs formalities in the EU, your representative in Spain will need to submit an Entry Summary Declaration one hour prior to the arrival of the goods in Spain.HM Customs Gibraltar, Guidance Note «Goods Transit Process» (undated; our copy retrieved 6 Oct 2026 from gibraltar.gov.gi), 4.1(c)
Por tanto, se recuerda que la aduana de Algeciras puede ser aduana de destino del T2GI, y que la mercancía puede circular directamente desde Gibraltar hasta Algeciras, presentándose en esta DCP la declaración que proceda.AEAT, Acuerdo Gibraltar, «Preguntas frecuentes sobre el Acuerdo de Gibraltar» (page updated 29/julio/2026), answer on the Algeciras post as destination
Se publican planes de contingencia de los DCP de La Línea y Algeciras a los que deberán acogerse los operadores en caso de no encontrarse operativas o de existir alguna incidencia informática respecto de las aplicaciones a utilizar en el marco del Acuerdo con Gibraltar.AEAT, Novedades de Aduanas 2026, «Publicación de planes de contingencia de La Línea y Algeciras (Acuerdo de Gibraltar)», 21/julio/2026, paragraph 1
Para obtener el EORI es necesario disponer de un NIF emitido por la AEAT. Para simplificar el proceso, el EORI se tramitarán en la misma solicitud del NIF, por lo que deberá presentar un único registro con la siguiente documentación:AEAT, Delegación Especial de Andalucía, Ceuta y Melilla, «Solicitud del EORI» (undated; published on gibraltar.gov.gi; our copy retrieved 6 Oct 2026), page 1
La regla general es que la exportación de mercancías UE con destino a Gibraltar se producirá por tierraAEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.1.1
Union goods that have been cleared for exit from the Union in the designated customs post in Algeciras may be transported by sea directly from this designated customs post via the shortest route to Gibraltar, arriving within two hours from exiting the port under cover of a T2GI transit procedure, as provided in Article 1(1) to (7) of this Annex. The ship shall be entirely unloaded in Gibraltar.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Annex 19, Article 4
el art 4 del Anexo 19, exceptúa dicha regla de tal manera que se permite la salida de mercancías UE desde Algeciras, siempre y cuando las mercancías lleguen en un periodo de 2 horas desde su salida desde el puerto de Algeciras y se descarguen enteramente en el puerto de Gibraltar.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.1.2
Se permite siempre y cuando se acrediten circunstancias excepcionales y debidamente justificadas y siempre que las mercancías procedan directamente desde un territorio tercero, entrando por mar al puerto de Gibraltar.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.2
En el caso del RPA, es obligatorio declarar el código 5GP, no compatible con otros regímenes adicionales. En el caso de la IT, es obligatorio declarar el código 5GT.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.1, rules for regimes 51 and 53
La presentación del H1 será en el DCP de La LíneaAEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.2, entry by sea under regimes 51 and 53
necesidad de aportar garantía que cubra la deuda aduanera.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.2, entry by sea under regimes 51 and 53
Se permite la inclusión de combustible no UE (no aplica a otra mercancía) con fines de avituallamiento de buques comerciales en Gibraltar.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.2
No se exige la concurrencia de circunstancias excepcionales debidamente justificadas, aplica como regla.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, B.3.2, fuel for ship supplies
Lo que no cabe es la entrada directa de mercancías UE por mar sin pasar por un DCP.AEAT, Acuerdo Gibraltar, «Preguntas frecuentes sobre el Acuerdo de Gibraltar» (page updated 29/julio/2026), answer on non-EU fuel
La mercancía UE destinada al avituallamiento de buques/aeronaves desde el puerto/aeropuerto de Gibraltar podrá entrar por tierra desde cualquier DCP, como por mar, desde el puerto de Algeciras.AEAT, Acuerdo Gibraltar, «Preguntas frecuentes sobre el Acuerdo de Gibraltar» (page updated 29/julio/2026), answer on ship supplies
La mercancía no UE destinada al avituallamiento de buques/aeronaves desde el puerto/aeropuerto de Gibraltar podrá entrar por tierra desde cualquier DCP o bien por mar desde Algeciras o desde territorio tercero. En el caso de entrada por mar, tan solo se podrá introducir combustible que necesariamente deberá destinarse al avituallamiento, sin que proceda su despacho a libre práctica posterior o bien retornar por tierra o por mar a la Unión.AEAT, Acuerdo Gibraltar, «Preguntas frecuentes sobre el Acuerdo de Gibraltar» (page updated 29/julio/2026), same answer
Union goods which are to be exported from Gibraltar as ship supplies may leave the territory of Gibraltar via the port or airport, provided that they comply with the Union customs and indirect taxation provisions applicable for comparable transactions in the Union.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Annex 19, Article 5
En circunstancias excepcionales y debidamente justificadas, las mercancías o los productos transformados derivados de las mercancías incluidas en un régimen de perfeccionamiento activo o de las mercancías incluidas en un régimen de importación temporal podrán salir de Gibraltar por vía marítima hacia países y territorios fuera de la unión aduanera desde el puerto de Gibraltar sin una presentación física en el puesto aduanero designado. El titular de la autorización presentará una declaración de reexportación en el puesto aduanero designado que concedió la autorización de perfeccionamiento activo para las mercancías de conformidad con el artículo 8, apartado 1, al menos 48 horas antes de la salida efectiva del puerto de Gibraltar.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 21, Article 7(3)
Además, el combustible destinado a buques mercantes de navegación marítima que vaya a incluirse en el régimen de depósito aduanero para su utilización posterior en el marco de suministros de embarcaciones puede llegar por mar al puerto de Gibraltar. La declaración en aduana se enviará a un puesto aduanero designado y las mercancías no se trasladarán desde el puerto hasta el levante de las mercancías para los regímenes especiales pertinentes por parte del puesto aduanero designado.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 21, Article 7(4)
Las operaciones de despacho de aduana relativas a las exportaciones de Gibraltar a países y territorios situados fuera de la unión aduanera se efectuarán en cualquier puesto aduanero designado.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 21, Article 8(1) and (2)
inspecciones de buques y aeronaves en el puerto o aeropuerto de Gibraltar para verificar que las mercancías no se cargan ni descargan de dichos buques y aeronaves de forma que no sea de acuerdo con lo dispuesto en la tercera parte, título II, del presente Acuerdo;Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 22, Article 2(1)(b) (joint visits)
si las autoridades competentes del Reino Unido, respecto a Gibraltar, incumplen las obligaciones que les incumben en virtud del artículo 1, apartado 2, del presente anexo se suspenderá la circulación de mercancías comerciales hacia o desde el puerto y, cuando esté permitido, en el aeropuerto de Gibraltar, previa notificación a la Comisión Europea por parte de las autoridades competentes dentro de la Unión.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 22, Article 3(1) (joint visits)
The competent authorities of Spain will exempt from visa requirements under Union law civilian sea crew members who hold a seafarer's identity document issued in accordance with the International Labour Organisation Conventions No 108 of 13 May 1958 or No 185 of 19 June 2003 or the International Maritime Organization Convention on Facilitation of International Maritime Traffic of 9 April 1965 when they land to board a ship or go ashore to transit to another country.Administrative Arrangement between the United Kingdom, in respect of Gibraltar, and Spain on how Schengen border checks and border surveillance will be conducted (Administrative Arrangement 4; the text refers to the Agreement as published on 14.07.2026), point 2.2.4
las mercancías solo podrán entrar/salir por tierra, salvo ciertas excepciones, estando estos movimientos sujetos a formalidades aduaneras y controles.AEAT, Novedades de Aduanas 2026, «Aspectos aduaneros del Acuerdo UE - Reino Unido en relación con Gibraltar», 03/marzo/2026 (page updated 28/julio/2026), section «Período transitorio»
Hasta la entrada en vigor de la decisión a que se refiere el apartado 1, y sin perjuicio de lo dispuesto en el apartado 4, toda mercancía distinta de las que los viajeros transporten en su equipaje personal con arreglo al anexo 23 se introducirá en Gibraltar y se exportará de Gibraltar exclusivamente por vía terrestre y de conformidad con las normas establecidas en los anexos 19, 21, 22 y 24.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 247(3)
No obstante lo dispuesto en el apartado 3: a) las mercancías de la Unión también podrán introducirse en Gibraltar por vía marítima de conformidad con las normas establecidas en el artículo 4 del anexo 19, en el artículo 7 del anexo 21 y en los anexos 22 y 24; y b) asimismo, las mercancías podrán transportarse por vía marítima de Gibraltar a terceros países de conformidad con las normas establecidas en el artículo 5 del anexo 19, en los artículos 7 y 8 del anexo 21 y en los anexos 22 y 24.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 247(4)
en la que se declare que en el puerto y en el aeropuerto se han instalado puestos de control fronterizo y aduanas, que estos operan y están controlados de conformidad con las modalidades y los procedimientos establecidos en dicha decisión y que se han designado las autoridades competentes dentro de la Unión.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Article 247(1)(b)
Las mercancías a libre circulación en Gibraltar solo podrán ser objeto de reexportación directa por mar o aire para el caso de avituallamiento de buques o aeronaves.AEAT, Departamento de Aduanas e Impuestos Especiales, «Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones», 16/06/2026, A.2.2
Union goods which are to be exported from Gibraltar as ship supplies may leave the territory of Gibraltar via the port or airport, provided that they comply with the Union customs and indirect taxation provisions applicable for comparable transactions in the Union.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II, Annex 19, Article 5
El control de los equipajes de los viajeros que lleguen por mar a Gibraltar, será realizado en el aeropuerto de Gibraltar donde serán trasladados los viajeros a estos efectos.AEAT, Acuerdo Gibraltar, Detalles del Acuerdo, «Viajeros: medios de pago, franquicias y mascotas (Anexo 23)» (page updated 31/julio/2026), 2.1, Autoridad aduanera
Los portadores que transporten efectivo por un importe igual o superior a 10 000 EUR deberán declararlo a las autoridades competentes en el aeropuerto como norma general cuando entren o salgan de Gibraltar y ponerlo a su disposición a efectos de control.Acuerdo respecto a Gibraltar entre la Unión Europea y la Comunidad Europea de la Energía Atómica, por una parte, y el Reino Unido de Gran Bretaña e Irlanda del Norte, por otra: Spanish official text as filed in our library on 6 October 2026, cleaned of page headers; not compared word for word with the Official Journal version (eur-lex-agreement-2026-1562-es.xhtml), Annex 23, Article 2(1)
En caso de que la mercancía trasportada por un viajero tuviese carácter comercial, se le denegará la entrada de la misma puesto que la mercancía de carácter comercial (salvo las excepciones previstas expresamente) únicamente puede entrar en Gibraltar por tierra.AEAT, Acuerdo Gibraltar, Detalles del Acuerdo, «Viajeros: medios de pago, franquicias y mascotas (Anexo 23)» (page updated 31/julio/2026), 2.1, Franquicias
Otras declaraciones (postales, bajo valor, valija diplomática…).AEAT, Administración de Aduanas e II.EE. de La Línea de la Concepción, «Plan de continuidad de actividades ante posibles contingencias informáticas de la Administración de Aduanas e Impuestos Especiales de La Línea de la Concepción (Cádiz)» (PDF created 30/06/2026; announced 21/07/2026), list of risk areas
En el supuesto de este tipo de declaraciones se procederá a su despacho manual y a su grabación a posteriori.AEAT, Administración de Aduanas e II.EE. de La Línea de la Concepción, «Plan de continuidad de actividades ante posibles contingencias informáticas de la Administración de Aduanas e Impuestos Especiales de La Línea de la Concepción (Cádiz)» (PDF created 30/06/2026; announced 21/07/2026), section 4.11
Otros documentos: declaraciones de postales, bajo valor, valija diplomáticaAEAT, Administración de Aduanas e II.EE. de Algeciras, contingency plan for the Algeciras customs office (PDF created 01/07/2026; announced 21/07/2026), contingency plan, list of other documents
In force since 15 July 2026
Fuel for ships can still be supplied from Gibraltar. The treaty lets fuel for commercial ships reach Gibraltar by sea, and lets ship supplies, bunker fuel included, leave by the port without going to a Spanish customs post. The business still needs a Gibraltar port operator licence, and the customs steps run through HM Customs Gibraltar and the designated customs posts in Spain.
Not settled by the texts
The Tax paragraph above is not settled by the texts. Read it as what the texts show and what they leave open, not as an answer.
What is settled. The Act lists the points at which transaction tax and excise duty are charged, and one of them is when goods in the special procedures are put on the market in Gibraltar. HM Customs Gibraltar's technical notice of 4 February 2026 says that ship supplies include bunkering fuel and that transaction tax and excise duty, where applicable, apply only where goods are to be placed for sale in the Gibraltar market.
What is not settled. Whether a sale of bunkers to a ship counts as goods put on the market in Gibraltar. We found no Act, Legal Notice or other official text that says so in terms. The technical notice was written before the treaty text was signed and is a Government notice, not an Act or a Legal Notice.
What would settle it. HM Customs Gibraltar's written answer to the question we sent it on 30 October 2026, or an official text that says in terms whether a sale of bunkers to a ship counts as goods put on the market in Gibraltar. Until then it is "not settled by the texts": we cannot say that tax applies to a sale of bunkers to a ship, and we cannot say that it does not.
“bunkering” means the supply of oil or petroleum derived fuel to ships;Government of Gibraltar, Port Operations (Registration And Licensing) Act 2005, 2005-12, 01 Jun 2006
No person shall, within the Port, engage in port operations unless that person is licensed in respect of each individual activity or class of activity which he intends to undertake or engage in.Government of Gibraltar, Port Operations (Registration And Licensing) Act 2005, 2005-12, 01 Jun 2006
the Authority may, in its absolute discretion, issue a port operator licence.Government of Gibraltar, Port Operations (Registration And Licensing) Act 2005, 2005-12, 01 Jun 2006
Charge in respect of the first grant of bunkering Licence £307,500Government of Gibraltar, Port Rules, 1960.08.11, 14 Aug 1960
(i) Bunkering Licence (renewal) £63,345.00Government of Gibraltar, Port Rules, 1960.08.11, 14 Aug 1960
per tonne of bunker fuel supplied. £0.30Government of Gibraltar, Port Rules, 1960.08.11, 14 Aug 1960
In addition, fuel for commercial seagoing vessels which is to be placed under the customs warehousing procedure for subsequent use in the context of ship supplies may arrive by sea to the port of Gibraltar.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols)
The customs declaration shall be sent to a designated customs post and the goods shall not be moved from the port until the release of the goods for the relevant special procedures by the designated customs post.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols)
Ship supplies may leave the territory of Gibraltar via the port or airport solely in accordance with the Union customs and indirect taxation provisions applicable for comparable transactions in the Union.UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols)
(ai) in the case of a customs warehouse for tax purposes for ship supplies without minimum storage period,Government of Gibraltar, TGEU Implementation (Annex 19) Regulations 2026, 2026/188, 14 Jul 2026
(c) where, within the special fiscal or customs procedures established in Annexes 19 and 21, Union goods are put on the market in Gibraltar or a customs debt has arisen for non-Union goods;Treaty on Gibraltar and the European Union Act 2026 (Act No. 2026-11), Gibraltar
Ship supplies include traditional supplies as well as bunkering fuel and supplies to aircraft.HM Government of Gibraltar, Technical Notice - Basic Features of the Customs Union Between Gibraltar and the EU - 72/2026, 72/2026, February 04, 2026
The TT and ED (where applicable) will only apply where goods are to be placed for sale in the Gibraltar market.HM Government of Gibraltar, Technical Notice - Basic Features of the Customs Union Between Gibraltar and the EU - 72/2026, 72/2026, February 04, 2026
these Regulations apply to all ships above 5,000 gross tonnage, regardless of their flag, that serve the purpose of transporting passengers or cargo for commercial purposes.Gibraltar Legal Notice 2026/192, Gibraltar Merchant Shipping (Renewable and Low-Carbon Fuels in Maritime Transport) Regulations 2026, 14 July 2026
(c) one half of the energy used on voyages departing from a port in Gibraltar where the next port of call is under the jurisdiction of a third country;Gibraltar Legal Notice 2026/192, Gibraltar Merchant Shipping (Renewable and Low-Carbon Fuels in Maritime Transport) Regulations 2026, 14 July 2026
No se exigirá autorización de avituallamiento desde el punto de vista de los II.EE en tanto el avituallamiento se produce desde Gibraltar, esto es, territorio tercero, todo ello con arreglo a la Orden HAC/559/2021.Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Nota informativa 15/2026 de 11 de junio sobre avituallamientos en el marco del Acuerdo entre la Unión Europea y Reino Unido en relación con Gibraltar, Nota informativa 15/2026, 11 June 2026
solo se permite la entrada por vía marítima de combustible para avituallar buques comerciales.Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Nota informativa 15/2026 de 11 de junio sobre avituallamientos en el marco del Acuerdo entre la Unión Europea y Reino Unido en relación con Gibraltar, Nota informativa 15/2026, 11 June 2026
el avituallamiento de mercancías a buques en fondeo tanto de mercancía UE como no UE se encuentran fuera del ámbito de aplicación del Acuerdo.Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Nota informativa 15/2026 de 11 de junio sobre avituallamientos en el marco del Acuerdo entre la Unión Europea y Reino Unido en relación con Gibraltar, Nota informativa 15/2026, 11 June 2026
Se declarará código 5GA si se destina directamente al avituallamiento de buques sin que sea necesario declarar un nº de autorización de CW en Gibraltar.Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Subdirección General de Gestión Aduanera, Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones, tutorial for operators, 16/06/2026
El exportador debe tener NIF y EORI, salvo que actúe mediante representante indirecto.Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Subdirección General de Gestión Aduanera, Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones, tutorial for operators, 16/06/2026
Se declarará código 5GD si se vincula la mercancía a un CW en Gibraltar entrando físicamente en la instalación.Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Subdirección General de Gestión Aduanera, Tutorial sobre el Acuerdo de la Unión Europea y Reino Unido en relación con Gibraltar: distintos escenarios de exportación, importación, tránsito y liquidaciones, tutorial for operators, 16/06/2026
deberán ser objeto de una declaración H1 en un DCP, debiendo entrar, como regla general, por tierra, a Gibraltar.Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Nota informativa 15/2026 de 11 de junio sobre avituallamientos en el marco del Acuerdo entre la Unión Europea y Reino Unido en relación con Gibraltar, Nota informativa 15/2026, 11 June 2026
para efectuarse el avituallamiento se deberá presentar ante el DCP de La Línea declaración de reexportación (régimen 31.00 y régimen adicional F61)Agencia Estatal de Administración Tributaria (AEAT), Departamento de Aduanas e Impuestos Especiales, Nota informativa 15/2026 de 11 de junio sobre avituallamientos en el marco del Acuerdo entre la Unión Europea y Reino Unido en relación con Gibraltar, Nota informativa 15/2026, 11 June 2026
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