Port and maritime | Gibraltar & The Treaty

Where the texts come from

The 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

Bunkering: fuel supplied to ships

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.

What to do

Licence. Bunkering is one of the activities the Port Operations (Registration and Licensing) Act 2005 lists as port operations; nobody may do one in the port without a licence for that activity. The Gibraltar Port Authority may grant it "in its absolute discretion", with conditions. The Port Rules set the fees (first grant of a bunkering licence £307,500; annual renewal £63,345; a bunkering charge of £0.30 a tonne of bunker fuel supplied).
Fuel from outside the customs union. It may arrive by sea to the port of Gibraltar to be placed in a customs warehouse for later use as ship supplies. A customs declaration goes to a designated customs post, and the goods may not leave the port until that post releases them for the procedure. On the Spanish side, the AEAT explains the declarations, including the codes for fuel that is delivered straight into a ship (5GA) or goes into a Gibraltar warehouse first (5GD).
Supplying the ship. Ship supplies may leave Gibraltar by the port or airport under the European Union (EU) customs and indirect tax rules for comparable transactions, without presenting the goods at a designated customs post. Gibraltar's Annex 19 Regulations allow EU goods to be held under a tax-suspending customs warehouse for ship supplies with no minimum storage period.
Tax. The Act charges transaction tax and excise duty at the points it lists, and one of them is when goods in the special procedures are put on the market in Gibraltar. We found no official text that says in terms whether a sale of bunkers to a ship counts as put on the market. HM Customs Gibraltar's 4 February 2026 technical notice (written before the treaty text was signed) says ship supplies include bunkering fuel and that the tax and duty apply only where goods are placed for sale in the Gibraltar market. Ask HM Customs Gibraltar before relying on it.

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.

Fuel rules for ships. Since 15 July 2026 the Merchant Shipping (Renewable and Low-Carbon Fuels in Maritime Transport) Regulations apply to ships above 5,000 gross tonnage that carry passengers or cargo, whatever their flag, for the energy used in port and on voyages to and from EU ports (all of it) and to and from third countries (half of it). They bind the shipping company, not the fuel seller, but they shape the fuel ships ask for.

The Spanish side

The AEAT note of 11 June 2026 (NI 15/2026) says non-EU fuel for ships must be declared (H1) at a designated customs post and, as a rule, enter by land; only fuel for supplying commercial ships may enter by sea. The supply itself needs a re-export declaration at the La Línea post (regime 31.00 with additional regime F61). It says no supply authorisation is needed for excise purposes, because the supply is made from Gibraltar, a third territory.
The same note says supplies to ships at anchor, for EU and non-EU goods alike, are outside the treaty, so Spain's general rules apply. It does not say how that applies to ships at an anchorage in Gibraltar waters; we found no official text that settles it.

Forms you need

EORI application form (HM Customs Gibraltar, already filed in the library). The Spanish export declarations need an NIF and an EORI unless an indirect representative acts. Port operator licence applications use the forms in Schedule 1 of the Port Operations (Forms) Regulations 2005; we filed the Regulations, not blank forms.

Official sources (title, number, date, exact passage)

“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 £307,500

Government of Gibraltar, Port Rules, 1960.08.11, 14 Aug 1960

(i) Bunkering Licence (renewal) £63,345.00

Government of Gibraltar, Port Rules, 1960.08.11, 14 Aug 1960

per tonne of bunker fuel supplied. £0.30

Government 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.

el avituallamiento de mercancías a buques en fondeo tanto de mercancía UE como no UE se encuentran fuera del ámbito de aplicación del Acuerdo.

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.

Se declarará código 5GD si se vincula la mercancía a un CW en Gibraltar entrando físicamente en la instalación.

deberán ser objeto de una declaración H1 en un DCP, debiendo entrar, como regla general, por tierra, a Gibraltar.

para efectuarse el avituallamiento se deberá presentar ante el DCP de La Línea declaración de reexportación (régimen 31.00 y régimen adicional F61)

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Ship stores and supplies (chandlers)

In force since 15 July 2026

Goods for ships (food, stores, spares) bought in Spain or the EU come into Gibraltar by land under a special transit and can be held in a customs warehouse with no minimum storage period if they are meant for ships. They can then leave to a ship by sea or air without being taken to a Spanish customs post. A chandler needs a Gibraltar port operator licence.

What to do

Licence. "Ship chandlery" (the supply of goods for use by a ship or by its passengers or crew) is a port operation that needs a licence from the Gibraltar Port Authority.
Coming in. Goods that are in free circulation in the EU move to Gibraltar under the T2GI transit, as a rule by land. HM Customs Gibraltar may release them for a customs warehouse for ship supplies with no minimum storage period; other warehousing is for one to nine months.
Business licence for warehouses. Anyone carrying on an activity linked to an authorisation for customs warehousing, inward processing or temporary admission of non-EU goods needs a business licence under the Fair Trading Act 2023, carrying the conditions of the authorisation. Bonded stores are licensed by the Collector of Customs for 12 months from 1 April; from 1 August 2026 the fee is £930.50 a year for a store of 50 square metres or less and £1,862.00 above that.
Going out. Ship supplies may leave by the port or airport under the EU rules for comparable transactions, without being presented at a designated customs post.

The Spanish side

The AEAT note of 11 June 2026 says EU goods for supplying ships or aircraft must be exported to Gibraltar through a designated customs post under T2GI, and either be stored in a warehouse that Gibraltar's customs authorise as a fiscal warehouse or go straight to the port for immediate supply. The supply itself needs a re-export declaration at the La Línea post (regime 31.00, additional regime F61), and Gibraltar must send proof that the goods left.

Forms you need

No blank official form for ship supplies was found. The Spanish re-export declaration carries the International Maritime Organization (IMO) number of the ship (code 5012) or, if it has none, the build number or the company identification (code 5013) in its supporting documents (AEAT tutorial of 16 June 2026).

Official sources (title, number, date, exact passage)

“ship chandlery” means the supply of goods for use by a ship or by the passengers or crew of a ship;

Government of Gibraltar, Port Operations (Registration And Licensing) Act 2005, 2005-12, 01 Jun 2006

(h) ship chandlery;

Government of Gibraltar, Port Operations (Registration And Licensing) Act 2005, 2005-12, 01 Jun 2006

Goods dispatched to Gibraltar that are in free circulation within the Union in accordance with section 90 of the Act at the moment of their presentation to a designated customs post, shall be moved by land or by sea using the New Computerised Transit System (“NCTS”) applying the code T2GI.

Government of Gibraltar, TGEU Implementation (Annex 19) Regulations 2026, 2026/188, 14 Jul 2026

(ai) in the case of a customs warehouse for tax purposes for ship supplies without minimum storage period, and (bi) otherwise for a period between one month and nine months,

Government of Gibraltar, TGEU Implementation (Annex 19) Regulations 2026, 2026/188, 14 Jul 2026

An economic operator carrying out an activity in Gibraltar connected to an authorisation issued for the placing of non-Union goods, or non-Union goods and Union goods, in a customs warehousing, inward processing or temporary admission procedure under Article 1(1) of Annex 21 shall be required to have a business licence.

Government of Gibraltar, TGEU Implementation (Special Customs Procedures Concerning Non-Union Goods) Regulations 2026, 2026/185, 14 Jul 2026

Licences granted under sub-regulation 1 shall be valid for 12 months commencing 1 April in each year.

Government of Gibraltar, Imports And Exports (Bonded Stores And Transit Sheds) Regulations 2005, 2005/053, 01 Apr 2005

(a) bonded store measuring 50m² or less: £930.50 per annum; (b) bonded store measuring in excess of 50m²: £1862.00 per annum.

Government of Gibraltar, Imports And Exports (Bonded Stores And Transit Sheds) Regulations 2005, 2005/053, 01 Apr 2005

These Regulations come into operation on 1 August 2026.

Government of Gibraltar, Imports and Exports (Bonded Stores and Transit Sheds) (Amendment) Regulations 2026, 2026/235, 23 Jul 2026

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 (annexes and protocols)

Que las mercancías vayan directamente al puerto/aeropuerto de Gibraltar para destinarse al avituallamiento inmediatamente.

Por último, Gibraltar certificará y remitirá prueba de la salida efectiva de las mercancías objeto de avituallamiento

En supporting documents el código 5012 en referencia del IMO del buque o si carece de él el número de edificación de la embarcación, o bien, el código 5013 con la identificación completa de la compañía

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Ship repair: licences, parts and goods in transit to ships

In force since 15 July 2026

Ship repair in the port needs a Gibraltar port operator licence. Parts and goods from the EU come in by land under the special transit. Parts from outside the customs union come in by land too, except that, in exceptional and duly justified cases, goods meant for repair work (inward processing) or temporary admission may arrive by sea. Customs charges are suspended while the goods are under those procedures, and the treaty sets conditions for taking them out by sea.

What to do

Licence. "Ship repairing" means any repair or maintenance of a ship's engines, boilers, machinery, equipment, hull or interior spaces, including underwater hull cleaning. It does not include work by the operator of the ship repairing yard at the southern end of the harbour, nor a port operator's work on its own vessels. The Port Rules list an annual Ship Repair Licence fee of £1,237.00.
Parts from outside the customs union. They enter by land (declaration at a designated customs post, then T1GI). By sea only in exceptional and duly justified circumstances, for inward processing or temporary admission; the declaration goes to a designated customs post and the goods stay in the port until it releases them.
Leaving by sea. In exceptional and duly justified circumstances, goods or products from inward processing or temporary admission may leave Gibraltar by sea to countries outside the customs union without being shown at a customs post. The holder files a re-export declaration at the post that granted the authorisation at least 48 hours before the goods leave the port, and the goods must be in the port when it is filed.
Licence for the procedures. The business-licence rule for warehousing, inward processing and temporary admission in the section "Ship stores and supplies (chandlers)" applies. HM Customs Gibraltar's guidance names ship repair and the import of engines, navigation systems and spare parts for installation as the typical use of inward processing.
Not found. We found no official text that says how a visiting vessel that comes in only to be repaired is treated for customs, as distinct from the goods used on it. Ask HM Customs Gibraltar.

The Spanish side

The AEAT tutorial of 16 June 2026 says that for goods under inward processing or temporary admission leaving by sea, the re-export declaration is made at the post where they were placed under the procedure, at least 48 hours before departure, with a code (1248) in the header to ask for the exceptional circumstances, and the T1GI reference in the supporting documents. For non-EU goods entering by sea under those procedures it asks for code 1249 and a guarantee covering the customs debt.

Forms you need

No blank official form found for the authorisations; the application is made to HM Customs Gibraltar (and, for non-EU goods, to the designated customs post). Port operator licence forms: see the section "Bunkering: fuel supplied to ships".

Official sources (title, number, date, exact passage)

“ship repairing” means any operation conducted in respect of the repair or maintenance of a ship’s engines, boilers, machinery or equipment, whether mechanical, electrical or electronic, or of its hull, superstructure, holds or interior compartments and includes

Government of Gibraltar, Port Operations (Registration And Licensing) Act 2005, 2005-12, 01 Jun 2006

underwater hull cleaning but does not include any such activity when carried out by any operator from time to time of the ship repairing yard situated at the southern end of the harbour nor maintenance work on its own vessels by a port operator;

Government of Gibraltar, Port Operations (Registration And Licensing) Act 2005, 2005-12, 01 Jun 2006

(iii) Ship Repair Licence £1,237.00

Government of Gibraltar, Port Rules, 1960.08.11, 14 Aug 1960

In exceptional and duly justified circumstances, goods arriving by sea to the port in Gibraltar from countries and territories outside the customs union can be placed under an inward processing or temporary admission procedure.

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols)

In exceptional and duly justified circumstances, goods or processed products derived from the goods placed under an inward processing procedure or goods placed under a temporary admission procedure may leave Gibraltar by sea to countries and territories outside the customs union from the port in Gibraltar without a physical presentation in 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)

at least 48 hours before the effective removal from Gibraltar port. The goods must be physically present in Gibraltar port at the moment the re-export declaration is submitted to 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)

In the shipping industry, it is commonly used for the repair, refurbishment, or conversion of vessels and marine equipment, such as when a vessel enters Gibraltar for maintenance, or when engines, navigation systems, spare parts, or other components are imported into Gibraltar for installation on ships

HM Government of Gibraltar, HM Customs Gibraltar, guidance note on special customs procedures for non-Union goods (Annex 21), retrieved 6 October 2026

The transaction tax and excise duties (where applicable) will not be levied when the goods are to be placed in a special customs procedure (SCPS) in Gibraltar.

HM Government of Gibraltar, Technical Notice - Basic Features of the Customs Union Between Gibraltar and the EU - 72/2026, 72/2026, February 04, 2026

Tienen que declarar un código en SD 1248 en cabecera, para solicitar las circunstancias excepcionales.

Inclusión del código 1249 para solicitar las circunstancias excepcionales a efectos de que la aduana valore su concurrencia.

Código 5GP (régimen 51) y Código 5GT (régimen 53) obligatorios y necesidad de aportar garantía que cubra la deuda aduanera.

a. Por tierra: importación (H1)+T1GI

An economic operator carrying out an activity in Gibraltar connected to an authorisation issued for the placing of non-Union goods, or non-Union goods and Union goods, in a customs warehousing, inward processing or temporary admission procedure under Article 1(1) of Annex 21 shall be required to have a business licence.

Government of Gibraltar, TGEU Implementation (Special Customs Procedures Concerning Non-Union Goods) Regulations 2026, 2026/185, 14 Jul 2026

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Yachting and marinas

Partly answered

Gibraltar's own yacht register and its small-boat mooring rules were not changed by the treaty texts we found. What is new is the border: the person in charge of a pleasure boat that comes from outside the Schengen area must give the list of people on board, and the port is a border crossing point. Customs rules for the boat itself and for sailing between Gibraltar and a Spanish marina are not set out in any official text we found.

What to do

Registering a yacht. Gibraltar keeps a Register of Pleasure Yachts under the Gibraltar Merchant Shipping (Registration) Act 1993 and the Pleasure Yachts Regulations 1997. The Gibraltar Laws index lists no amendment to those Regulations after LN 2024/060 (18 April 2024), and the treaty Act's Schedule 1 does not mention the Registration Act (it is not named anywhere in the Act's text).
Arriving from outside the Schengen area. The master, the ship's agent or a person authorised by the master must give the competent authority the crew and passenger lists (at the latest 24 hours before arrival, or when leaving the previous port if the voyage is shorter), report changes and stowaways. For a pleasure boat coming from a third country that has entered a port that is not a border crossing point, the people on board must notify the competent authority to be authorised to enter and lodge the list of people on board; where a search is made, a document with the boat's technical characteristics and the names of those on board is handed in. Gibraltar's port is a border crossing point under the treaty.
Pratique. The Port Rules list a fee of £512.50 for "pratique certificates for yachts".
Small boats and moorings. The Small Vessels (Moorings Controls) Rules 2016 apply to "small vessels" (mechanically propelled fishing vessels, pleasure boats or sailing boats of a hull length of 9.05 metres or less) in the designated mooring areas at Waterport Wharf and the Mid-Harbour Small Boats Marina. A permit is granted only if the vessel is owned by a locally based individual (permanently resident in Gibraltar) and licensed by the Gibraltar Port Authority. LN 2026/100 added "mechanically propelled" to the definition and a power to dispose of a vessel after a permit is revoked; LN 2026/310 raised the fees.
Marina business. The list of port operations ends with "any other industrial or commercial operation or business activity undertaken in relation to ships based, laid up or calling at Gibraltar". Whether a given marina business falls within it is for the Gibraltar Port Authority to say.
Not found. No official text on temporary admission of visiting yachts or their equipment, or on sailing between Gibraltar and Spanish marinas, after 15 July 2026.

The Spanish side

We found no Spanish official text on pleasure craft arriving from or sailing to Gibraltar. The AEAT note of 11 June 2026 deals with supplies to ships, not yachts' own customs status. Spanish officials may be present at Gibraltar's port for first-line checks if the conditions for taking checks to the airport are not met.

Forms you need

No official form found for pleasure-boat arrival lists; the Regulations require a list and a document with the boat's characteristics but we found no model form.

Official sources (title, number, date, exact passage)

Gibraltar Merchant Shipping (Pleasure Yachts) Regulations, l997

Government of Gibraltar, Gibraltar Merchant Shipping (Pleasure Yachts) Regulations 1997, 1997/153, 01 Dec 1997

Pleasure boating. 9.(1) Where a pleasure boat coming from a third country has entered a port which is not a border crossing point, the persons on board shall- (a) notify the competent authority in order to be authorised to enter that port; and (b) make a declaration regarding passengers by lodging the list of persons on board with the competent authority.

Gibraltar Legal Notice 2026/221, TGEU Implementation (Border Crossing Point Infrastructure at Gibraltar Port) Regulations 2026, 14 July 2026

(3) Where checks on persons and/or a physical search of the pleasure boat are carried out in accordance with the assessment of the risks of illegal immigration, a document containing all the technical characteristics of the pleasure boat and the names of the persons on board shall be handed in by the persons on board.

Gibraltar Legal Notice 2026/221, TGEU Implementation (Border Crossing Point Infrastructure at Gibraltar Port) Regulations 2026, 14 July 2026

(a) at the latest, twenty-four hours before arriving in the port, or (b) at the latest at the time the ship leaves the previous port, if the voyage time is less than twenty-four hours,

Gibraltar Legal Notice 2026/221, TGEU Implementation (Border Crossing Point Infrastructure at Gibraltar Port) Regulations 2026, 14 July 2026

The United Kingdom, in respect of Gibraltar, shall ensure that for ships, including cruise ships, pleasure boats, ferries and cargo vessels, the master, the ship's agent or some other person duly authorised by the master

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I

the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall set up border crossing points at Gibraltar port and airport,

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I

Pratique certificates for yachts £512.50

Government of Gibraltar, Port Rules, 1960.08.11, 14 Aug 1960

“small vessel” means a mechanically propelled fishing vessel, pleasure boat or sailing boat of a hull length not exceeding 9.05 metres.

Government of Gibraltar, Small Vessels (Moorings Controls) Rules 2016, 2016/019, 04 Feb 2016

(b) is owned by a locally based individual: and (c) is licensed by the Gibraltar Port Authority.

Government of Gibraltar, Small Vessels (Moorings Controls) Rules 2016, 2016/019, 04 Feb 2016

“locally based individual” means an individual who is permanently resident in Gibraltar;

Government of Gibraltar, Small Vessels (Moorings Controls) Rules 2016, 2016/019, 04 Feb 2016

In rule 2, in the definition of “small vessel” insert “mechanically propelled” between “means a” and “fishing vessel”.

Government of Gibraltar, Small Vessels (Mooring Controls) (Amendment) Rules 2026, 2026/100, 21 May 2026

(m) any other industrial or commercial operation or business activity undertaken in relation to ships based, laid up or calling at Gibraltar,

Government of Gibraltar, Port Operations (Registration And Licensing) Act 2005, 2005-12, 01 Jun 2006

(a) the area of the Port waters delineated by pontoons at Waterport Wharf as specified in Part I of Schedule 1; (b) the area of the Port waters known as the Mid-Harbour Small Boats Marina

Government of Gibraltar, Small Vessels (Moorings Controls) Rules 2016, 2016/019, 04 Feb 2016

the Gibraltar Port Authority may take possession of the locally based individual’s small vessel and may

Government of Gibraltar, Small Vessels (Mooring Controls) (Amendment) Rules 2026, 2026/100, 21 May 2026

These Rules revise the fees payable in line with the 2026 Budget Statement.

Government of Gibraltar, Small Vessels (Moorings Controls) (Amendment No.2) Rules 2026, 2026/310, 06 Aug 2026

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The port as an EU external border: crew changes, ship calls and cruise passengers

In force since 15 July 2026

The port of Gibraltar is a border crossing point. Masters must give crew and passenger lists before arrival. Where checks are needed, passengers and crew are taken to the airport to be checked by Gibraltar and Spanish officers, and are brought back to the port. Civilian ship crew who hold a seafarer's identity document are exempt from the EU visa requirement when they land to join a ship or transit to another country.

What to do

Lists. The master draws up a list of crew and passengers with the visa or residence permit numbers (at the latest 24 hours before arrival, or when leaving the previous port if the voyage is shorter, or as soon as a changed port of call is known), reports changes promptly, reports stowaways, and notifies the ship's departure. A cruise ship master also sends the itinerary and programme of the cruise. The competent authority is the Captain of the Port.
Checks. When the conditions in the treaty for taking border checks to the airport are met, passengers and crew arriving at the port who must undergo Schengen entry checks are taken to Gibraltar airport by immigration officers, accompanied by officers of the Schengen authorities; those leaving must present themselves at the airport and are taken back. Refusing, failing to present yourself or not complying with an immigration officer's lawful requirement without reasonable excuse is an offence (up to three months' imprisonment, a level 3 fine or both on summary conviction).
When the conditions are met. The administrative arrangement between Spain and the United Kingdom (UK) on border checks says they are considered met when no direct ferry connection exists between Gibraltar and a port outside the Schengen area and no cruise ship starts or ends its itinerary at Gibraltar; the UK, for Gibraltar, will ensure that no cruise liner calls at Gibraltar directly from a third country other than the UK. Where they are not met and Spanish officers need to do first-line checks at the port, they tell the UK in advance, if possible in writing.
Crew changes. The visa exemption for civilian crew with a seafarer's identity document (Conventions 108 or 185 of the International Labour Organization (ILO), or the Facilitation Convention of the IMO) is in the same arrangement. We found no further official text on crew changes by ships calling at Gibraltar.

The Spanish side

Spain exempts civilian ship crew with a seafarer's identity document from the EU visa requirement when they land to board a ship or to transit to another country (administrative arrangement, section 2.2.4, published in the Spanish Official State Gazette (BOE)).

Forms you need

No official form found: the lists must contain the information in the Schedule to LN 2026/221, but the text gives no model form.

Official sources (title, number, date, exact passage)

4. The United Kingdom, in respect of Gibraltar, and the Kingdom of Spain shall, in particular, ensure that the port operator(s) take the requisite measures to provide the infrastructure for checks to be carried out in an appropriate area set aside for that purpose in the immediate vicinity of the port, provided the conditions in Article 29(3) of this Agreement are not fulfilled.

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I

“competent authority” means the Captain of the Port;

Gibraltar Legal Notice 2026/221, TGEU Implementation (Border Crossing Point Infrastructure at Gibraltar Port) Regulations 2026, 14 July 2026

The master shall promptly report to the competent authority any changes to the composition of the crew or the number of passengers.

Gibraltar Legal Notice 2026/221, TGEU Implementation (Border Crossing Point Infrastructure at Gibraltar Port) Regulations 2026, 14 July 2026

In addition to the requirements set out in Part 1, the master of a cruise ship shall transmit to the competent authority the itinerary and the programme of the cruise,

Gibraltar Legal Notice 2026/221, TGEU Implementation (Border Crossing Point Infrastructure at Gibraltar Port) Regulations 2026, 14 July 2026

Where the conditions in Article 29(3) are met, passengers and crew members arriving at the Port who are required to undergo Schengen border checks on entry, shall be transported to the Gibraltar airport by immigration officers, accompanied by officers of the Schengen authorities, to undergo these checks.

Government of Gibraltar, TGEU Implementation (Border Checks and Alerts) Regulations 2026, 2026/165, 09 Jul 2026

shall be liable on summary conviction to imprisonment for three months, or to a fine at level 3, or both.

Government of Gibraltar, TGEU Implementation (Border Checks and Alerts) Regulations 2026, 2026/165, 09 Jul 2026

a. in the case of ferries , no direct ferry connections exist between Gibraltar and a port outside of the Schengen Area; b. in the case of cruise ships, no cruise ships start or end their itineraries at Gibraltar.

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 United Kingdom, in respect of Gibraltar, will ensure that no cruise liners call into Gibraltar directly from third countries other than from the United Kingdom.

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 competent authorities of Spain will exempt from visa requirements under Union law civilian sea crew members who hold a seafarer's identity document

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)

Las autoridades competentes de España eximirán de las obligación de visado prevista en la legislación de la Unión a los tripulantes civiles de buques que estén en posesión de un documento de identidad de marino

Acuerdo Administrativo entre España y el Reino Unido, con respecto a Gibraltar, sobre la manera en la que se llevarán a cabo las inspecciones fronterizas de Schengen y la vigilancia de fronteras, hecho en Madrid el 25 de junio de 2026

The master shall draw up a list of the crew and any passengers containing the information set out in the Schedule, as well as, where applicable, the visa or residence permit numbers-

Gibraltar Legal Notice 2026/221, TGEU Implementation (Border Crossing Point Infrastructure at Gibraltar Port) Regulations 2026, 14 July 2026

The master of a ship shall notify the competent authority of the ship’s departure in due time

Gibraltar Legal Notice 2026/221, TGEU Implementation (Border Crossing Point Infrastructure at Gibraltar Port) Regulations 2026, 14 July 2026

b) en el caso de los cruceros, ninguno comience o termine su itinerario en Gibraltar.

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The shipping register and maritime services: what the treaty does and does not change

Partly answered

The treaty does not take over Gibraltar's ship registry. It does two things for shipping. It gives ships and service suppliers of the other side equal treatment in Gibraltar's port (access, port infrastructure, and services such as pilotage, fuelling, provisioning and emergency repair). And Gibraltar has made new ship rules, in force since 15 July 2026, to keep its environmental and climate protection equivalent to the EU's: fuels, port state control, ship recycling and emissions reporting.

What to do

Equal treatment. Each side must give ships supplying international maritime transport services that fly the flag of an EU country or of the UK (Gibraltar), or are run by suppliers of the other side, treatment no less favourable than its own ships for access to ports, port infrastructure, maritime auxiliary services and customs facilities and berths. It must also offer, on reasonable terms no less favourable than its own suppliers, port services including pilotage, towing, provisioning, fuelling and watering, garbage collection, port captain's services, emergency repair facilities and berthing.
Port law. Under Schedule 1 of the treaty Act, any provision of the Port Act has effect subject to any modification needed to ensure it is compatible with the treaty, and has no effect where it is inconsistent with it.
Environmental rules for ships. The UK, for Gibraltar, must keep environmental and climate protection equivalent to the EU's. Gibraltar's 2026 regulations that say they implement this for ships are: (Safety Act amendment), 192 (renewable and low-carbon fuels), 193 (port state control), 228 (ship recycling) and 229 (emissions monitoring, reporting and verification). They are held in the library; we read the scope of only.
Registry. Gibraltar's own ship registration rules were last changed, on the Gibraltar Laws index, by LN 2026/094 (in operation 7 May 2026): a ship's registration is valid for five years from entry on the Register unless renewed. That is before the 15 July 2026 start of the treaty and was not made under it. We found no treaty provision or regulation made under the treaty on who may register a ship.
Gibraltar Port Authority. It is the administering authority of the 2026 fuels regulations and holds the registers of port operators.

The Spanish side

No Spanish official text applies here: the equal-treatment article binds each side in its own ports. We did not search the Spanish port law for what Spain does for Gibraltar-flag ships in Algeciras.

Forms you need

None found.

Official sources (title, number, date, exact passage)

accord to ships supplying international maritime transport services

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I

and flying the flag of any Member State or of the United Kingdom (Gibraltar), or operated by service suppliers of the other Party, treatment no less favourable than that accorded to its own ships with regard to:

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I

pilotage, towing and tug assistance, provisioning, fuelling and watering, garbage collecting and ballast waste disposal, port captain's services, navigation aids, emergency repair facilities, anchorage, berth, berthing and unberthing services and shore-based operational services essential to ship operations

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I

(a) shall have effect subject to any modification necessary to ensure compatibility with the TGEU; and (b) shall have no effect if and in so far as it is inconsistent with any provision of the TGEU.

Treaty on Gibraltar and the European Union Act 2026 (Act No. 2026-11), Gibraltar

The United Kingdom, in respect of Gibraltar, shall uphold environmental and climate levels of protection that are equivalent to the levels in place in the Union,

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume I

in order to make provision for the purposes of the implementation of Article 219(4) of the Agreement

Gibraltar Legal Notice 2026/191, Gibraltar Merchant Shipping (Safety, etc.) Act (Amendment) Regulations 2026, 14 July 2026

in order to make provision for the purposes of the implementation of Article 219(4) of the Agreement

Gibraltar Legal Notice 2026/193, Merchant Shipping (Port State Control) (Amendment) Regulations 2026, 14 July 2026

in order to make provision for the purposes of the implementation of Article 219(4) of the Agreement

Gibraltar Legal Notice 2026/229, Gibraltar Merchant Shipping (Monitoring, Reporting and Verification of Emissions of Additional Greenhouse Gases and Emissions from Additional Ships) (Amendment) Regulations 2026

“administering authority” means the Gibraltar Port Authority, or such other body as may be designated by the Minister under regulation 5;

Gibraltar Legal Notice 2026/192, Gibraltar Merchant Shipping (Renewable and Low-Carbon Fuels in Maritime Transport) Regulations 2026, 14 July 2026

shall be valid for a period of five years beginning with the date of entry on the Register

Government of Gibraltar, Gibraltar Merchant Shipping (Ship Registration) (Amendment) Regulations 2026, 2026/094, 07 May 2026

The Authority shall establish and maintain a register in which details are kept of− (a) port operator licences issued under this Act;

Government of Gibraltar, Port Operations (Registration And Licensing) Act 2005, 2005-12, 01 Jun 2006

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Tourism and cruise

Last checked: 30 October 2026

Not settled by the texts

Whether a cruise ship moored in the port can still sell duty-free goods to its passengers is not settled by the texts. The Gibraltar order that allows it is still on the books and we found nothing that revokes it, but it speaks of goods "on which duty has not been paid", the treaty Act says import duty is no longer charged, and transaction tax and excise duty are charged instead. No law we found says whether the order now covers those two charges. The Government's own FAQ says the treaty keeps open the possibility of exemptions for duty-free shops at the port for passengers leaving for places outside the EU, but it does not mention this order. Until the authorities say in writing that the order covers those charges, a cruise seller does not have a certain answer from the texts.

What to do

(a) Does the bonded store regime still exist? Yes in the law books; what it now holds back is only partly stated. The Imports and Exports Act 1986 still lets the Collector of Customs approve a private bonded store and designate a customs warehouse, and still says that, where the Collector so directs, no duty is payable on spirits, wine, tobacco, cigarettes and cigars stored in an approved place or a private bonded store which are removed, in such a manner as to satisfy a customs officer, and immediately upon removal taken and delivered to a person who is about to leave Gibraltar by ship, at the time the person is about to board the ship. The Bonded Stores and Transit Sheds Regulations 2005 still license bonded stores, and the Government changed their fees from 1 August 2026, by regulations made on 23 July 2026, after the treaty Act was passed. The signed treaty also provides that goods from the EU, where there is a justified business need to suspend levying of transaction tax and excise duties (where applicable), may be released by the UK authorities for Gibraltar, for tax purposes, into a warehousing procedure in an authorised customs warehouse in Gibraltar, with no minimum storage period in the case of a customs warehouse for tax purposes for ship supplies (otherwise between one month and nine months). The texts do not say whether a private bonded store under the 1986 Act and a customs warehouse under the treaty are the same thing, and the 1986 Act still speaks of goods "chargeable with duty without payment of that duty".
(b) Does the Designation of Premises Order 2023 (LN 2023/017) still work as written, work by a saving rule, or rest on a charge that no longer exists? Not settled by the texts. What the texts do show: the Order is made by the Collector under section 73(1) of the 1986 Act, which is still in the Act and still speaks of goods "on which duty has not been paid"; the Order, as changed by LN 2023/040, is on Gibraltar Laws with no revocation mark, and the Gibraltar Laws index lists it as "Subsidiary Legislation", not "Repealed" (it lists the 2011 order that LN 2023/017 revoked as "Repealed"); the treaty Act says the 1986 Act has effect subject to the treaty and "no effect if and in so far as it is inconsistent", and that import duty "shall not be charged", but it names neither section 73 nor the Order. What they do not show: whether "duty" in section 73 and in the Order now includes transaction tax and excise duty. We looked for a saving or reading-across rule (for example, that references to import duty are read as transaction tax) and found none. The treaty Act treats transaction tax and excise duty as "a duty, fee or charged" under the 1986 Act for the powers of customs officers in sections 4 to 10 of that Act; it does not say the same for section 73.
(c) What can a cruise-ship seller rely on today? (1) The conditions written into the Order are still in it: intoxicating beverages only from the ship's bar or restaurant, for passengers to drink while the ship is moored at or within the Port; all other goods only to passengers on a ship moored there after 6pm and expected to leave within the following 12 hours. (2) The texts do not say that sales under the Order are free of transaction tax or excise duty. One of the cases in which those charges apply is where goods from the EU are put on the market in Gibraltar within the special customs procedures (or a customs debt arises for goods that are not EU goods), and one of the exemptions from transaction tax is for goods that would have had a mandatory EU VAT exemption; we could not apply that test, because the EU VAT rules are not among the texts we read. (3) Goods from the EU that are to be exported from Gibraltar as ship supplies have their own rule: they may leave "via the port or airport" if they comply with the EU customs and indirect tax rules for comparable transactions; the texts we read do not define "ship supplies", so whether goods sold to passengers count is not settled. (4) The signed treaty itself mentions "duty-free sales to leisure cruises", in a rule on sharing tobacco figures; that is a reporting rule and neither allows nor bans the sales. (5) Government guidance, which is not law: the Government's consolidated FAQ report (retrieved 6 October 2026) says the treaty "preserves for Gibraltar the possibility to apply exemptions" from transaction tax and excise duties for goods sold in "duty-free" shops "at the airport and port" to passengers departing to destinations outside the EU, and that at the port "the Government will oblige operators to operate strict requirements" to prove that the onward destination is outside the EU. It does not mention the Order, section 73 or sales on board a moored cruise ship, and the Order itself has no destination condition.
What would settle it. An amending order or notice by the Collector under section 73, a notice in the Gazette, or a written answer from HM Customs Gibraltar on whether the Order covers transaction tax and excise duty. Until then it is "not settled by the texts": we cannot say the Order works, and we cannot say it has lapsed.

The Spanish side

The Spanish Tax Agency (AEAT) published a note on 11 June 2026 on supplies to ships. It says that supplying goods to ships at anchor ("en fondeo") is outside the treaty and follows Spain's general rules. The note does not use the words "pasajeros" or "cruceros" (0 times each) and says nothing about retail sales to passengers.

Forms you need

None found.

Official sources (title, number, date, exact passage)

In exercise of the powers conferred by section 73(1) of the Imports and Exports Act, 1986, the Collector of Customs has made the following Order

Government of Gibraltar, Designation of Premises Order 2023, 2023/017, 09 Feb 2023

Subject to paragraph 3A below, the Collector has designated any cruise ship moored at or within the Port, as premises at which goods on which duty has not been paid may be sold to passengers on that ship.

Government of Gibraltar, Designation of Premises Order 2023, 2023/017, 09 Feb 2023

Intoxicating beverages may only be sold at any time from a cruise ship’s bar or restaurant for consumption by passengers whilst the ship is moored at or within the Port.

Government of Gibraltar, Designation of Premises Order 2023, 2023/017, 09 Feb 2023

All other goods, not being intoxicating beverages sold from a cruise ship’s bar or restaurant, may only be sold to passengers on a cruise ship moored at or within the Port after 6pm and which is expected to depart within the following 12 hours.

Government of Gibraltar, Designation of Premises Order 2023, 2023/017, 09 Feb 2023

The Designation of Premises Order 2023 is amended by substituting paragraph 3 with the following

Government of Gibraltar, Designation of Premises (Amendment) Order 2023, 2023/040, 22 Feb 2023

The Collector may designate any premises from which articles of any description specified in the order (hereinafter called “duty free goods”) on which duty has not been paid may be sold to any person who is about to leave Gibraltar.

Government of Gibraltar, Imports And Exports Act 1986, 1986-21, 01 Jan 1987

The Collector may, from time to time, designate any building to be a Customs warehouse for the reception and securing of any dutiable goods.

Government of Gibraltar, Imports And Exports Act 1986, 1986-21, 01 Jan 1987

of any goods chargeable with duty without payment of that duty, and any place of security so approved is referred to in this Act as a private bonded store.

Government of Gibraltar, Imports And Exports Act 1986, 1986-21, 01 Jan 1987

Where the Collector so directs, no duty shall be payable upon goods stored in an approved place or a private bonded store which

Government of Gibraltar, Imports And Exports Act 1986, 1986-21, 01 Jan 1987

being spirituous liquors, wines, tobacco, cigarettes or cigars, are, in such manner as to satisfy a customs officer, removed and, immediately upon removal, taken and delivered to a person who is about to leave Gibraltar by ship, at the time the person is about to board the ship.

Government of Gibraltar, Imports And Exports Act 1986, 1986-21, 01 Jan 1987

The provisions of this Act have effect subject to— (a) the Treaty on Gibraltar and the European Union; and (b) paragraphs 12 and 13 of Schedule 1 to the Treaty on Gibraltar and the European Union Act 2026.

Government of Gibraltar, Imports And Exports Act 1986, 1986-21, 01 Jan 1987

Licences for the operation of a bonded store shall be granted by the Collector of Customs subject to such conditions as the Collector may deem appropriate.

Government of Gibraltar, Imports And Exports (Bonded Stores And Transit Sheds) Regulations 2005, 2005/053, 01 Apr 2005

These Regulations come into operation on 1 August 2026.

Government of Gibraltar, Imports and Exports (Bonded Stores and Transit Sheds) (Amendment) Regulations 2026, 2026/235, 23 Jul 2026

These Regulations revise the fees payable in line with the 2026 Budget Statement.

Government of Gibraltar, Imports and Exports (Bonded Stores and Transit Sheds) (Amendment) Regulations 2026, 2026/235, 23 Jul 2026

shall have effect subject to any modification necessary to ensure compatibility with the TGEU

Government of Gibraltar, Treaty on Gibraltar and the European Union Act 2026, 2026-11, 01 Apr 2026

shall have no effect if and in so far as it is inconsistent with any provision of the TGEU.

Government of Gibraltar, Treaty on Gibraltar and the European Union Act 2026, 2026-11, 01 Apr 2026

Without prejudice to the generality of paragraph 12, import duty under the Imports and Exports Act, 1986 and any accompanying subsidiary legislation shall not be charged, levied and collected upon.

Government of Gibraltar, Treaty on Gibraltar and the European Union Act 2026, 2026-11, 01 Apr 2026

The powers conferred on customs officers under sections 4 to 10 of the Imports and Exports Act, 1986 are available to the same extent as though the transaction tax and any excise duty were a duty, fee or charged levied under that Act.

Government of Gibraltar, Treaty on Gibraltar and the European Union Act 2026, 2026-11, 01 Apr 2026

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;

Government of Gibraltar, Treaty on Gibraltar and the European Union Act 2026, 2026-11, 01 Apr 2026

Goods shall be exempt from the transaction tax where, had such goods been imported, supplied or acquired in the European Union, they would have benefited from a mandatory exemption from VAT.

Government of Gibraltar, Treaty on Gibraltar and the European Union Act 2026, 2026-11, 01 Apr 2026

justified business need to suspend levying of transaction tax and excise duties, where applicable, may benefit from the following exception.

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols)

in the case of a customs warehouse for tax purposes for ship supplies without minimum storage period

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols)

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.

Government of Gibraltar, TGEU Implementation (Annex 19) Regulations 2026, 2026/188, 14 Jul 2026

distinction between direct retail sales and duty-free sales to leisure cruises or other forms of transport.

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols)

may be released by the competent authorities of the United Kingdom, in respect of Gibraltar, for tax purposes for a warehousing procedure in an authorised customs warehouse in Gibraltar

UK/EU and EAEC Agreement in respect of Gibraltar, Miscellaneous No. 9 (2026), signed 14 July 2026, volume II (annexes and protocols)

the treaty preserves for Gibraltar the possibility to apply exemptions from Gibraltar transaction tax and excise duties in respect of goods sold in “duty-free” shops at the airport and port to passengers departing to destinations outside the EU.

HM Government of Gibraltar, Consolidated FAQ Questions Report (guidance, not law), retrieved 6 October 2026

the Government will oblige operators to operate strict requirements with respect to proving that their onward destination is outside of the EU.

HM Government of Gibraltar, Consolidated FAQ Questions Report (guidance, not law), retrieved 6 October 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

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