Customs between UK and Gibraltar since Brexit
Brexit has changed the customs arrangements between the UK and Gibraltar, as well as between Gibraltar and the EU. Here are some of the main points to know about the new situation.
- The UK left the EU Customs Union on 31 December 2020, which means that goods imported into Gibraltar from the UK are now treated as goods originating in a third country. This implies that the application of EU customs legislation has changed with respect to certain UK goods brought to Gibraltar via the customs territory of the EU.
- Gibraltar is not part of the Brexit agreement that the UK and the EU reached in December 20202, which means that it is not covered by the provisions on trade, tariffs, quotas, or level playing field2. However, Gibraltar and the UK have agreed to align their customs policies and practices as much as possible1.
- Gibraltar and the UK have also agreed on a framework with Spain to avoid a hard border between Gibraltar and the EU23. This framework, which still needs to be negotiated into a treaty, would allow for the fluid and open movement of people and goods between Gibraltar and the Schengen area, without prejudice to legal positions on sovereignty and jurisdiction23.
- The framework also provides that Gibraltar would apply “substantially” the same duties and trade policy measures as the EU, including decisions on customs, excise and VAT legislation, as well as share reliable statistics on its imports with the EU4. This would ensure the protection of the EU’s single market and avoid disruption to the regional economy4.
- The framework also envisages that Gibraltar would handle shipments of time-sensitive, chilled, or hazardous goods, as well as comply with the EU’s sanitary and phytosanitary rules4. This would facilitate the trade of agricultural and food products between Gibraltar and the EU4.
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