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
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
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.
“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.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
Por último, Gibraltar certificará y remitirá prueba de la salida efectiva de las mercancías objeto de avituallamientoAgencia 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
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 compañíaAgencia 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
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.
“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 includesGovernment 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 £1,237.00Government 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 shipsHM 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.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
Inclusión del código 1249 para solicitar las circunstancias excepcionales a efectos de que la aduana valore su concurrencia.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
Código 5GP (régimen 51) y Código 5GT (régimen 53) obligatorios y necesidad de aportar garantía que cubra la deuda aduanera.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
a. Por tierra: importación (H1)+T1GIAgencia 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
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
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.
Gibraltar Merchant Shipping (Pleasure Yachts) Regulations, l997Government 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 masterUK/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 £512.50Government 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 MarinaGovernment 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 mayGovernment 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
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.
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 documentAdministrative 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 marinoAcuerdo 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 timeGibraltar 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.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
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.
accord to ships supplying international maritime transport servicesUK/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 operationsUK/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 AgreementGibraltar 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 AgreementGibraltar 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 AgreementGibraltar 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 RegisterGovernment 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
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.
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 OrderGovernment 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 followingGovernment 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 whichGovernment 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 TGEUGovernment 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 periodUK/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 GibraltarUK/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 AcuerdoAgencia 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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