Gibraltar does not form part of the Customs Territory of the EU and is therefore not required to apply the various quota and tariff restrictions that the EU imposes. Nevertheless, Gibraltar is regarded as a developing country for the General Agreement on Tariffs and Trade (GATT). In 1994, the GATT was replaced by the World Trade Organisation (WTO).
However, the original GATT test is still in effect under the WTO framework. Gibraltar-sourced goods are entitled to various tariff and quota concessions. The Gibraltar Government levies import duties on most goods, except foodstuffs and medical supplies, at rates between 0% (exempt) and 12%.
There are special procedures covering goods-in-transit and temporary importation (see the table in Section 5.13.2, which summarizes the current duty payable on a range of goods).
Gibraltar’s customs procedures and tariffs vary with regard to other EU territories. However, Gibraltar has adopted the Single Customs Declaration and some other procedures that are common to all countries that have participated in the Automatic Systems Customs Data (ASYCUDA) project promoted by the United Nations.