What are the rules for purchases made in Gibraltar and taken back to the EU under the 2026 UK/EU Treaty?
Short answer
For the first three years, EU Directive 2007/74/EC governs exemptions from VAT and excise duty on goods imported by travellers. Essentially the same rules as for EU purchases brought to Gibraltar apply in reverse. After the first three years, the same unlimited personal luggage regime applies as between EU Member States.
Detailed answer
For the first three years, this will be governed by the allowances regime set out in EU Directive 2007/74/EC on the exemption from VAT and excise duty of goods imported by persons travelling from third countries. Essentially the same rules apply as described for EU purchases brought to Gibraltar. After the first three years, the same unlimited personal luggage rules apply as between EU Member States.