Sending a parcel to Gibraltar: new customs rules since 2026
What companies need to consider when shipping goods to the southern tip of Europe
Gibraltar is a British Overseas Territory located at the southern tip of the Iberian Peninsula. Shipping goods there is particularly interesting for German companies because Gibraltar borders Spain geographically, but has its own special status with regard to taxation and customs. New rules have been in effect since July 15, 2026.
- Shipping from Germany to Gibraltar
- Parcel and express solutions
- New EU Customs Union since July 2026
- International shipment tracking
- No standard import duty on EU goods
- Include 15% transaction tax
- Prepare customs information digitally
- Solutions for B2B and e-commerce shipments
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Completely new import rules have been in effect since July 2026.
Gibraltar has always been a special case under customs law. However, since July 2026, the movement of goods with the European Union has been much more strictly regulated.
For companies, this means:
EU goods can generally be traded between the EU and Gibraltar without traditional import duties or quotas. However, customs and transit formalities still apply.
Gibraltar remains outside the EU customs territory
The new agreement creates a customs union between Gibraltar and the EU. However, Gibraltar itself will not join the customs territory of the European Union.
Transaction tax instead of classic import duty
The previous import duty has been abolished with the new system. Instead, a transaction tax of 15 percent applies to many goods placed on the market in Gibraltar for the first year.
Customs information remains necessary
Even though EU goods are generally no longer subject to standard customs duties, shipping still requires accurate product and transit data. A precise product description and the appropriate shipping information are essential. HS code or customs tariff number They therefore remain important.
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Important information about customs and import duties
DAP or DDP to Gibraltar: Who pays the transaction tax?
The classic Incoterms remain relevant even after the introduction of the new customs union.
For DAP The seller organizes transport to the agreed destination. Import clearance and local taxes or duties are generally the responsibility of the recipient.
For DDP In contrast, the seller assumes the agreed import costs and obligations.
Since July 2026, particular attention should be paid to the new situation in Gibraltar. Transaction Tax be respected.
For commercial EU goods placed on the market in Gibraltar, HM Customs generally levies the Transaction Tax upon import.
A DDP calculation should therefore be checked before booking:
- Which transaction tax rate applies?
- whether excise taxes will be added
- who acts as an importer
- which carrier handles local processing
You can find more information about the delivery terms in our guide to DAP and DDP for international shipping.
Are customs duties still levied in Gibraltar on goods from Germany?
The answer has fundamentally changed since July 15, 2026.
For goods from the European Union, the following generally apply within the new customs union:
no tariffs and no quantitative quotas.
This applies to goods that fall under the new EU Gibraltar system.
Instead, a transaction tax is levied when a product is sold or placed on the market in Gibraltar.
However, for goods from third countries, the [relevant regulation] can still be applied. EU Common External Tariff This may be relevant. The corresponding customs duties will be collected at a designated EU customs point.
For shipments from Germany, it is therefore also necessary to check the customs status of the goods.
Goods from a German warehouse are not automatically of EU origin.
Further basic information can be found at HS code and customs tariff number.
What is the VAT rate in Gibraltar?
Gibraltar continues to raise no standard VAT.
The new agreement with the EU also does not introduce VAT according to the EU system.
Instead, a transaction tax for goods has been in effect since July 15, 2026.
The standard rate for the first year is:
15% Transaction Tax
In addition, there are:
- 5% reduced rate for certain goods
- 0% for selected product groups
The standard rate is then to be increased gradually. According to the current model, 16 percent is planned for the second year and 17 percent for the third year.
VAT: none
Transaction Tax 2026: regular 15%
Transaction Tax: the most important new rule for Gibraltar
The Transaction Tax is not a classic value added tax.
Unlike German VAT, which is levied on the subsequent selling price, it is generally charged upon import or when the goods are placed on the market in Gibraltar.
The basis for assessment is based on the customs value.
The following are included, among others:
- Customs duties and other import charges, if any
- Excise taxes
- Packaging costs
- Transport costs
- Insurance costs
The standard rate is 15 percent in the first year.
Reduced rates apply to certain products.
5% Transaction Tax For example, the following apply to certain:
- agricultural goods
- plants and flowers
- Children's clothing and children's shoes
- Bicycles and e-bikes
- Works of art and antiques
Our preview of 0% Certain foods, medicines, medical products, books and solar panels, among other things, can be taxed.
Gibraltar shipping 2026: Why old customs information is no longer sufficient
Anyone who finds older information about sending parcels to Gibraltar should be especially careful.
Am July 15, 2026 The new agreement between the United Kingdom and the European Union has been provisionally applied to Gibraltar.
Since then, new rules have applied to the movement of goods between Gibraltar and the EU.
The previous import duty has been abolished and replaced by the transaction tax.
At the same time, a special customs union was created with the European Union.
Is Gibraltar now part of the EU customs union?
No.
Gibraltar remains outside the customs territory of the European Union.
Instead, Gibraltar forms its own customs union with the EU.
That is an important difference.
The Government of Gibraltar explicitly describes it as follows:
A customs union is created between the two territories, without Gibraltar itself joining the EU customs territory.
However, EU goods are generally free to move without traditional customs duties or quotas.
How do goods from Germany get to Gibraltar?
For commercial EU goods, the new procedure generally provides for transit via a designated EU customs point.
The goods are initially transported from the EU country of origin via the normal T2 procedure.
After clearance at the designated customs point, the new procedure is used for onward transport to Gibraltar. T2GI utilized.
HM Customs Gibraltar terminates this transit procedure upon arrival.
Designated customs points are located in, among other places:
- The line
- Algeciras
- Sagunto
This allows goods to subsequently cross the land border into Gibraltar without additional customs checks.
What happens to German VAT?
This point also distinguishes Gibraltar from normal EU shipping.
Commercial EU goods delivered from Germany to Gibraltar should, in principle, not be subject to EU VAT in the EU country of origin.
Instead, the Gibraltar Transaction Tax is levied upon import.
This is intended to prevent double taxation.
The specific VAT treatment for commercial deliveries should nevertheless be coordinated with the respective accounting department or tax advisor.
What documents do I need for Gibraltar?
Despite the new customs union, Gibraltar is not a typical EU parcel destination.
The following should be available for goods in particular:
- Commercial invoice
- detailed product description
- cart value
- Country of origin
- Customs tariff number
- Transport data
DHL continues to require electronic customs information and specifies English as the acceptable language for the customs declaration.
For free samples, replacement deliveries or other non-commercial goods movements, a pro forma invoice can be used, depending on the reason for shipment.
You can find out more at Commercial invoice or pro forma invoice.
How long does it take to send a package to Gibraltar?
DHL Parcel currently specifies a delivery time estimate of 5 to 10 working days.
With DHL Express Worldwide, Gibraltar can be reached significantly faster. The current transit time table shows approximately... one working day for express shipping.
The actual runtime depends on several factors, including:
- Shipping service
- Full customs information
- Type of goods
- Transit procedure
.
Write the address to Gibraltar correctly
DHL recommends using Latin letters and Arabic numerals.
The destination country is simply referred to as:
GIBRALTAR
.
The recipient's phone number and email address should also be provided.
Gibraltar has used its own postal code system for several years. The general country postal code is:
GX11 1AA
The complete recipient address should still be specified as accurately as possible.
Compare shipping costs to Gibraltar
The price depends on the specific shipment.
The decisive factors are:
- Weight
- Dimensions
- Volumetric weight
- Shipping service
- Type of goods
- Carrier
Via the <strong>integrated datalog</strong> the measuring values can be stored on the humimeter RH5 paper moisture meter and additional data can be added. You also have the possibility to use the Autolog function. This function automatically saves measuring values in adjustable time intervals. Shipping cost calculator from Paket International Businesses can compare available shipping options.
These errors arise particularly from the new rules.
Gibraltar in 2026 is a good example of why old shipping information on the internet can become historical material surprisingly quickly.
Typical errors are:
- continue to calculate using the old import duty rates
- Treat Gibraltar like Great Britain
- Treat Gibraltar as a normal EU country
- Do not include 15% transaction tax
- EU VAT and Gibraltar Transaction Tax are confused
- Product status cannot be correctly determined
- use of incomplete product descriptions
- Forgot to mention excise taxes on alcohol or tobacco
The distinction between is particularly important EU goods and goods from third countries.
For EU goods, the classic import duties are generally eliminated within the new customs union.
For goods from third countries, however, the common EU external tariff may become relevant.
What goods are shipped from Germany to Gibraltar?
Due to its very small size, Gibraltar has limited domestic production. Many goods are therefore imported.
The following products may be of particular interest to German companies:
- Machines and spare parts
- Electrical Engineering
- Tools
- IT and telecommunications technology
- Medical Technology
- car parts
- Hotel and catering equipment
- high-quality consumer goods
A distinctive feature is the strong service, tourism, shipping, and financial sectors. This also creates demand for technical equipment, IT, and commercial supplies.
You can find more international shipping destinations in our Country overview.
Shipping information: Gibraltar
Standard or express delivery to Gibraltar.
Due to its location on the southern coast of Spain, Gibraltar is relatively easy to reach.
DHL Parcel currently mentions approximately… 5 to 10 working days.
For urgently needed spare parts or time-critical business shipments, a Express shipping to Gibraltar be useful.
DHL Express Worldwide currently states approximately one working day.
For larger or heavier goods, additionally... Pallet shipping or individual freight solutions may be considered.
You can find an overview at international shipping methods.
Why Spain is crucial for shipping to Gibraltar
Gibraltar has a direct land border with Spain.
Since the new agreement of 2026, this connection plays an even greater role in the movement of goods.
The basic rule stipulates that goods are cleared through designated customs offices within the EU and then transported onward to Gibraltar.
The planned customs posts include, for example, La Línea and Algeciras.
Besides road traffic, Gibraltar has:
- its own airport
- a major port
- close logistics links to Algeciras
International parcel and courier networks are used for regular parcels and express shipments.
For larger goods, a individual freight solution be useful.
What import costs have been incurred since July 2026?
The old import customs system was abolished with the introduction of the new agreement.
For many commercial goods, the following now applies:
- No standard import duty for EU goods
- 15% regular transaction tax
- 5% reduced transaction tax rate for selected goods
- 0% for certain eligible goods
- Excise tax (if applicable)
- Carrier and handling costs
Excise taxes apply in particular to:
- Alcohol
- Tobacco products
- fuels
The transaction tax is calculated on imported goods based on the customs value, including certain ancillary and import costs.
General information can be found in our guide to Customs and import duties.
How much does a parcel to Gibraltar cost?
A flat price is not very informative.
Shipping costs depend in particular on:
- Weight
- Dimensions
- Volumetric weight
- Shipping service
- Type of goods
- Carrier
For business goods, the potential transaction tax should also be taken into account.
Current offers can be viewed via the Shipping cost calculator be compared.
Online trade to Gibraltar: recalculate from July 2026
Online retailers in particular should check their Gibraltar pricing.
The existing import customs system no longer exists in its previous form since July 2026.
The following generally applies to commercial goods from the EU:
The seller can export the goods without EU VAT for a corresponding commercial delivery. Transaction tax is levied upon import or placing on the market in Gibraltar.
The standard rate is currently 15 percent.
For certain products, the percentage is 5 or 0 percent.
For DAP The recipient is generally responsible for local import processing and associated costs.
In case of a possible DDP solution The agreed costs will be covered by the dealer.
Therefore, the following should be checked to ensure a transparent checkout process:
- Which transaction tax rate applies?
- whether excise tax is incurred
- which severance costs will be added
- which carrier supports DDP
Gibraltar has been a truly special case in terms of customs law since 2026.
Gibraltar cannot be neatly categorized as either an "EU country" or a "classic third country".
The area:
- belongs to the United Kingdom as a British Overseas Territory
- does not belong to the European Union
- does not belong to the EU customs territory
- has formed a special customs union with the EU since July 2026
- does not charge standard VAT
- instead uses the Transaction Tax
The relevant agreement was signed on July 14, 2026 signed and has been since July 15, 2026 provisionally applied.
The most important effect for goods from the EU:
In principle, there are no classic customs duties and quotas between Gibraltar and the EU, but separate customs clearance and tax rules still apply.
This makes Gibraltar significantly different from Great Britain, Switzerland or classic EU member states.
Which carrier is suitable for Gibraltar?
Due to the geographical proximity to Spain, fast parcel and express connections are available.
The following should be compared:
- Shipping price
- Runtime
- Customs and transit service
- DDP availability
- Weight limits
- maximum dimensions
- Tracking
- Insurance
DHL currently states a delivery time of 5 to 10 working days for standard shipping.
DHL Express Worldwide can usually deliver important shipments within approximately one working day.
Paket International allows companies to compare the available shipping services for their specific shipment.
Frequently Asked Questions about Shipping
Does Gibraltar belong to the European Union?
No. Gibraltar is not part of the European Union. However, since July 15, 2026, a special customs union has existed between Gibraltar and the EU. Gibraltar itself does not join the EU customs territory as a result.
Does a package destined for Gibraltar have to go through customs?
Yes, the movement of goods is still subject to customs and transit formalities. However, since July 2026, new simplified rules without traditional import duties or quotas have applied to EU goods.
How long does it take to send a package to Gibraltar?
DHL Parcel currently estimates delivery time at 5 to 10 business days. DHL Express Worldwide typically takes about one business day.
Is there VAT in Gibraltar?
No. Gibraltar still does not levy a traditional VAT. Since July 2026, a transaction tax has applied to goods instead.
What is the transaction tax rate in Gibraltar?
The standard rate is 15 percent in the first year. A reduced rate of 5 percent or even 0 percent applies to certain goods. The standard rate is scheduled to gradually increase to 17 percent.
Are import duties still levied on goods from Germany?
For EU goods, traditional customs duties or quotas generally do not apply within the new customs union. However, for goods from third countries, the common EU external tariff may be relevant.
What is T2GI?
T2GI is a new transit procedure for the movement of goods between designated EU customs offices and Gibraltar. It is used in conjunction with the European NCTS system.
Do I need a commercial invoice for Gibraltar?
For commercial goods, a full commercial invoice including a description of the goods, their value, origin, and other relevant information should still be used. DHL still requires customs information for Gibraltar.
Can I send DDP to Gibraltar?
This depends on the carrier and the specific type of goods. With a DDP solution, the Transaction Tax, which has been in effect since July 2026, should be correctly taken into account.
Which language should I use for the customs declaration?
DHL specifies English as an acceptable language for the customs declaration to Gibraltar.
Which goods are subject to excise tax?
Under the new system, excise taxes apply particularly to alcohol, tobacco products, and fuels. For such goods, additional duties are levied on top of the transaction tax.
Is Gibraltar, for customs purposes, the same as Great Britain?
No. Gibraltar has its own customs and tax status. Since July 2026, there has also been a special customs union between Gibraltar and the European Union. Therefore, the rules for shipments to Great Britain should not simply be applied to Gibraltar.
