What procedures will apply to import goods to Gibraltar under the 2026 UK/EU Treaty?
Short answer
Commercial goods enter Gibraltar by land through an EU designated customs post at La Línea, Algeciras or Sagunto, where EU formalities are completed and a T1GI or T2GI transit is opened for the final leg. HM Customs Gibraltar then clears the goods on an import declaration and collects Transaction Tax and any excise duty before release.
Detailed answer
Since the treaty began to apply provisionally on Wednesday 15 July 2026, commercial goods have entered Gibraltar by land through an EU designated customs post in Spain: La Línea de la Concepción, Algeciras or Sagunto. A subsidiary post in Portugal operates only if none of the Spanish posts is accessible for more than 24 hours because of unforeseeable circumstances or force majeure. Commercial flights carry goods only as passengers' personal luggage, apart from aircraft supplies, and sea routes are limited exceptions. Goods from the UK or any other non-EU country enter the EU under a T1 transit, for example at Calais, where any sanitary and phytosanitary checks take place. At the designated customs post the holder of the procedure lodges an import declaration with the Spanish authorities and pays any EU import duty. HM Customs Gibraltar says the holder will invariably be a Spanish company, so you will usually need a commercial arrangement to reimburse it. A T1GI transit is then opened on the New Computerised Transit System (NCTS) for the journey to Gibraltar. For UK exporters, goods of UK origin pay no EU duty under the UK-EU Trade and Cooperation Agreement if they meet its rules of origin, while goods originating outside the UK and the EU pay EU duty at the post. Goods sold in Gibraltar must meet EU product rules, and UK food must carry EU-compliant labels naming a Gibraltar or EU-based food business operator, although relabelling in Gibraltar is allowed before sale. Royal Mail reports that post to Gibraltar now travels by road via Spain, so transit times are likely to be longer. Goods from an EU country reach the post under an export declaration or a T2. Only La Línea and Algeciras handle EU goods. No EU import duty is payable, and a T2GI transit is opened to Gibraltar. On arrival, the consignment is presented to HM Customs Gibraltar, which confirms arrival on NCTS. The importer lodges an IM4 import declaration quoting the transit reference, and Transaction Tax and any excise duty must be paid before release from the Customs compound, with deferral of up to 30 days in some cases. Transaction Tax is 15% at the standard rate in the first year, with 5% and 0% rates for listed goods such as foodstuffs and pharmaceutical products. Goods entering a customs warehouse use an IM7 declaration and are taxed on removal.