How many cigarettes and how much alcohol can I take from Gibraltar into Spain?

Short answer

During the transitional allowances regime, the limits per traveller are 200 cigarettes, 100 cigarillos, 50 cigars or 250g of tobacco, plus 1 litre of spirits over 22% or 2 litres of alcohol at or below 22%, 4 litres of still wine and 16 litres of beer. These quantity limits sit alongside the overall value allowance for goods.

Detailed answer

Per traveller, the quantity limits are:

• 200 cigarettes, or 100 cigarillos, or 50 cigars, or 250g of tobacco
• 1 litre of spirits over 22%, or 2 litres of alcohol at or below 22%
• 4 litres of still wine and 16 litres of beer

The regime applies for an initial three years from 15 July 2026 to goods for personal or family use or intended as gifts. Travellers carrying goods above the thresholds can claim a refund of the tax paid in Gibraltar and then pay the tax due in Spain. The Treaty also brought in EU minimum excise rates on tobacco and alcohol in Gibraltar and caps the retail price difference on cigarettes with Spain, so price gaps are narrower than before.