When will the new taxes and duties be levied under the 2026 UK/EU Treaty for Gibraltar?

Short answer

Customs duties on non-EU goods are applied at EU designated customs posts per the EU Common External Tariff. Transaction tax and excise duties are levied upon importation into Gibraltar or when manufactured goods leave the production site. They only apply when goods are to be placed on the Gibraltar market - goods in special customs procedures are taxed only upon release to market.