General issues

The Agreement made public on February 26, 2026 will come into effect, presumably, on the first day of the month following the moment when both parties have notified that the approval/ratification processes have been completed.

However, early provisional application is possible by agreement between the parties provided that the implementation plan and the administrative arrangements that are to supplement the Agreement have been implemented.

Entry into force is conditional upon the application by the United Kingdom in relation to Gibraltar of a tobacco traceability system equivalent to that of the EU.

The Agreement consists of 366 articles distributed in seven parts divided into titles and 43 annexes. Customs matters are regulated in the Title II of Part 3 (Economics and Trade) and in the Annexes 19 to 24 and 37 to 39.

You can consult the text of the Agreement, as well as general questions relating to it, on the website of the Ministry of Foreign Affairs, European Union and Cooperation through the following link:

https://www.exteriores.gob.es/es/Comunicacion/NotasPrensa/Paginas/2026_NOTAS_P/Publicado-el-tratado-sobre-Gibraltar-que-abre-una-nueva-etapa-de-convivencia-y-prosperidad-compartida.aspx

The official text of the European Commission's treaty on Gibraltar is now available in Spanish (exteriores.gob.es) 

Creation of an EU-Gibraltar customs union and the objective of a “border without physical barriers”“

• The agreement provides for the elimination of physical barriers in the land transit of goods between Gibraltar and the EU, but maintaining controls and formalities necessary to protect the single market and financial interests.

• A customs union is created in which the customs territory It includes the EU (UCC) and Gibraltar (considered a separate territory of the United Kingdom). Within the customs union No customs duties will be levied and no quantitative restrictions will be applied. However, customs formalities will still apply. since, until the final period referred to in the following section, Gibraltar is considered a third territory.

Transitional period: Gibraltar as a “third territory” until a decision by the Cooperation Council

• Until a decision is adopted by the Cooperation Council on the EU-UK agreement, i.e., during the transitional periodGibraltar will be considered a third territory and, During that period, the goods They will only be able to enter/exit by landWith certain exceptions, these movements are subject to customs formalities and controls.

• Formalities and controls may be eliminated during the final period. The step to definitive period It will occur when the Cooperation Council adopts a decision:

  • specifying the date from which the provisions of Union law (Annex 20) of the Agreement will apply to the United Kingdom in relation to Gibraltar and in Gibraltar,

  • that declares that border control posts and customs offices have been established at the port and airport and that these operate and are controlled in accordance with the methods and procedures defined in that decision, and that the competent authorities within the Union have been designated.

The following sections summarize the most relevant aspects of the Agreement regarding customs and tax matters.