Agreement Details

Travelers: Payment methods, franchises and pets (Annex 23)

• 2.1) Travelers from or to third countries who enter or leave Gibraltar through its port or airport

  • Customs authority competent for controls:

    The baggage check of travelers arriving by sea to Gibraltar will be carried out at Gibraltar airport where the travelers will be transferred for this purpose.

  • Payment methods:

    Gibraltar will apply regulations equivalent to those of the Union. Therefore, there is an obligation to declare movements of means of payment of value equal to or greater than 10,000 euros before the customs authorities established at the airport, both upon entry to and exit from Gibraltar. Such obligation is not considered satisfied if the information given is incorrect or incomplete or if the cash is not made available for further control.

    The declaration in question must contain a series of details such as the name, address, date, place of birth, nationality and identification number of the person carrying the cash; the owner of the cash; the nature, quantity, and value of cash; economic origin, route and means of transport, among others.

    The declaration in question may be submitted electronically or on paper, using the form contained in Annex 23 of the Agreement. A copy of the declaration will be given to the declarant upon request.

    The possibility of temporary retention of cash by customs authorities is also foreseen when the obligation to declare has not been fulfilled by the person who has the obligation for such purposes or when there are indications of illicit or criminal activity. This period will not exceed 30 days in general, although it may be extended to 90 days.

  • Franchises:

    Gibraltar will accept, duty-free and without indirect taxes, non-commercial goods contained in the luggage of travelers that do not exceed the limits equivalent to those currently provided for in European Union regulations. Therefore, the same franchises will apply to travelers entering Gibraltar from third territory regardless of their place of residence.

    You can check the franchise limits at the following link: Tax Agency: Franchises: Tobacco, alcohol and other goods

    Goods intended for the personal use of travelers or their families, or goods intended as gifts, are considered to be of a non-commercial nature.

    If a traveler carries goods that exceed the duty-free allowance limits (without being of a commercial nature), they must declare it so that the Spanish authority can settle the import duties and, if they are not a resident of Gibraltar, also the corresponding indirect taxes. If you are a resident of Gibraltar, the settlement of applicable indirect taxes in Gibraltar (TT and, where applicable, the excise duty) will be carried out by Gibraltar Customs.

    If the goods carried by a traveler are of a commercial nature, they will be denied entry since goods of a commercial nature (except for the exceptions expressly provided for) can only enter Gibraltar by land.

  • Pets:

    Gibraltar will also apply in this case regulations equivalent to those of the Union regarding the introduction of dogs, cats and ferrets.

• 2.2) Travelers crossing from TAU to Gibraltar and vice versa (by land, port or airport)

  • Payment methods:

    There is an obligation to declare movements of means of payment of value equal to or greater than 10,000 euros before the Spanish customs authorities, both for leaving Spain for Gibraltar and for entering Spain from Gibraltar.

  • Franchises:

    Travelers entering Spain from Gibraltar carrying non-commercial goods in their luggage that exceed the duty-free limits must declare it to the Spanish customs authorities.

    You can check the franchise limits at the following link: Tax Agency: Franchises: Tobacco, alcohol and other goods

    If the goods transported by the traveler are of a commercial nature, they must comply with the formalities provided for the entry of goods into the TAU from Gibraltar (section 4.2 below).

    Once Gibraltar has reached the standard tax rate foreseen for the Transaction Tax (a rate no lower than the lowest applied by a Member State), the exemptions will disappear and travelers will be able to move between both territories without declaring or paying duties and taxes.

    Until that time, any non-commercial merchandise that exceeds the limits of the franchises is subject to declaration and payment of duties and taxes as indicated above.