Treaty Published - The 1,018-page UK-EU Gibraltar Treaty was released 26 February 2026. Read the full guide →
Calculator Compliance Checker Timeline Treaty Guide Customs Union FAQ Sources

UK-EU Treaty | Provisional Application 10 April 2026

The Gibraltar Treaty Guide

Free tools and plain-English guides for understanding the UK-EU Treaty and what it means for your business.

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Read the treaty explained Use the calculator

What's changing

The essentials

The treaty distilled into what matters for your business.

Tax

Import Duty to Transaction Tax

15% (Yr 1), 16% (Yr 2), 17% (Yr 3). Food & medicines = 0%.

 Standards

EU Product Standards

All goods must comply. 3-month grace for existing stock. OFT enforces.

 Customs

New Customs Process

Goods cleared at La Linea, Algeciras, or Sagunto. T2/T2GI transit docs.

 Border

Open Land Border

No immigration controls. Gib ID cards exempt from EES and ETIAS.

 Excise

Excise Changes

EU minimum on tobacco & alcohol. No fuel excise for 3 years.

Featured

Read the full treaty guide

Plain-English breakdown of every major change. No legal jargon, no waffle.

The Treaty Explained Customs Union Guide

Free Tool

Transaction Tax Calculator

Compare current duty with new treaty rates. No signup required.

Step 1 of 3

What are you importing?

Select the category under the new treaty tax rates.

🍞
Food & Essentials0%
Food, water, non-alcoholic beverages, pharmaceuticals, medical equipment, books, newspapers, periodicals, solar panels
👶
Reduced Rate Goods5%
Children's clothing & footwear, bicycles, agricultural goods (excl. capital goods), works of art, antiques
📦
Standard Rate Goods15%
Everything else - electronics, clothing, furniture, household goods, building materials, vehicles, etc.

Free Tool

Product Compliance Checker

What EU standards apply to your goods from 10 April 2026.

EU Compliance Checker

From 10 April, goods sold in Gibraltar must meet EU standards. The Office of Fair Trading enforces.

Deadlines

Treaty Timeline

Every date that matters, Feb 2026 to Apr 2029.

Feb 2026NOW
Treaty Briefings
Government briefings at Grand Battery House. BTAG meetings ongoing.
10 Apr 2026CRITICAL
Treaty Enters Force
Transaction tax at 15%. EU standards apply. New customs. Land border opens.
10 Jun 20262 MONTHS
In-Transit Grace Ends
Goods whose movement started before 10 April must now comply.
10 Jul 20263 MONTHS
Stock Grace Ends
All goods on sale must be EU-compliant. No exceptions.
Apr 2027YEAR 2
Rate → 16%
Standard transaction tax rises from 15% to 16%.
Apr 2028YEAR 3
Rate → 17%
Rises to 17%, linked to lowest EU VAT rate.
Apr 2029YEAR 4
Full Excise Alignment
Excise within 6% of Spain. Travel allowances end.

100% Free

Every tool, no paywall

Built to help Gibraltar businesses prepare for the treaty.

Transaction Tax Calculator

Compare current duty with new treaty rates across all 3 years.

EU Compliance Checker

Check what EU standards apply to your product category.

Treaty Timeline

Every deadline from now to April 2029.

Plain-English Guide

The 1,018-page treaty explained in readable language.

Customs Union Guide

What every business needs to know about the new customs rules.

Free Assessment

Tell us your business type. We'll tell you what changes apply.

Not sure where to start?

Tell us your business type and we'll send a free personalised breakdown of what changes apply to you.

No spam. Based on official treaty provisions.