What is the duty-free allowance when travelling between Gibraltar and Spain?
Short answer
The value allowance is €300 per person when travelling by land and €430 when travelling by sea or air, with a lower threshold of €175 for travellers under 15. Separate quantity limits apply to tobacco, alcohol and fuel.
Detailed answer
- €300 per person when travelling by land
- €430 per person when travelling by sea or air
- €175 for travellers under 15
The allowances cover goods for personal or family use or intended as gifts, and are expressed in sterling equivalents in Gibraltar. Within the thresholds, tax is paid only at the place of purchase. For travel between Gibraltar and a non-EU country such as the UK, the regime is permanent. For travel between Gibraltar and the EU it applies for an initial three years from 15 July 2026.