HM Customs

HM Customs Gibraltar (HMCG) is responsible for collecting, securing and accounting for all customs duties and fees, and any other incidental charges imposed in respect of goods imported into and exported from Gibraltar. HMCG, through its enforcement service is the community’s first line of defence against the importation of dangerous goods and has a primary law enforcement role in the prevention and detection of smuggling.

In summary, the role of HMCG can be defined in terms of the following functions:

  1. The collection, securing and accounting of all duties, fines, fees and charges imposed in respect of goods imported into/exported from Gibraltar;
  2. Primary law enforcement role in the prevention and detection of smuggling of any goods or substances that are deemed to be regulated, restricted or prohibited altogether under existing legislation;
  3. The enforcement of legislative controls required under the provisions of the Imports & Exports Act, Imports & Exports (Control) Regulations, Import Duty (Franchise) Regulations, Import Duty (Integrated Tariff) Regulations, Tobacco Act, Endangered Species Act, Crimes Act, Criminal Procedures & Evidence Act and other laws for which the Customs Department is solely responsible for enforcement or has a duty to assist in the enforcement’.

Under Section 21 of the Imports & Exports Act 1986 of the Laws of Gibraltar, any person (or Company) importing any goods, or his/her duly authorised agent, is required to make a declaration to customs concerning any goods imported into Gibraltar. The declaration must be delivered to the respective Officer in such form and manner and contain such particulars in support of the declaration as may be prescribed by the Collector and/or regulation.

The Import Duty (Integrated Tariff) Regulations contains information on the duty of customs chargeable on goods imported into Gibraltar and shows the Commodity Code numbers used for this purpose and for the statistical classification of imports and exports. It also sets out particulars of existing prohibitions and restrictions on imports and exports from Gibraltar. The Imports & Exports (Franchise) Regulations also provide information on export fees and additional information on relevant rates of duty.

Enquiries on points of detail or classification should be made to the Customs office at the Entry Processing Unit, British Lines Road, Gibraltar, on Telephone No. 00350 20078879 or Enquiries concerning policy should be addressed to the Collector of Customs, Custom House, Waterport, Gibraltar at the same number and e-mail address.

The Entry Processing Unit is open for the presentation of declarations and clearance of goods during the normal business hours;

Monday to Friday - 8.00 am to 3.00 pm

Attendance at other times can be arranged with prior notice by contacting the Customs on-call officer on Telephone Number 54015284.

At present there is no charge to the importer or agent for the extra attendance involved outside of normal business hours.

Goods may not be removed from the place of importation without Customs authority.

Any business intending to import or export goods to or from Gibraltar will need their Business Licence to cover the importation of the goods and the sale and export (if applicable) by way of wholesale or retail trade. An application for a Business Licence has to be as explicit as possible in detailing the goods to be traded with and cover every angle of the business operation.

All importers and exporters engaged in the clearance of goods on a commercial basis are also required to be registered with HM Customs, once the relevant licenses and permits have been obtained.

A duly completed and signed computer application registration form must be submitted to the Customs Entry Processing Unit at British Lines Road, supported by a copy of the Business Licence and Certificate of Incorporation/Business Registration.


Computer Registration Application Form Download PDF

Income Tax

The Income Tax Office is responsible for the administration of the Income Tax Act 2010, Rules and Regulations and for the assessment and collection of income tax, corporation tax and social insurance contributions.

Tax is charged on income accruing in or derived from Gibraltar, on the profits or gains of a company or trust from any trade, business, profession or vocation. Tax is charged on the income accruing in, derived from or received in Gibraltar (or in any other place) by an individual ordinarily resident in Gibraltar from employment or the exercise of any self-employment activities in connection with a trade, business, profession or vocation. Dividends, pensions and emoluments of office accruing in, derived from or received in any place other than Gibraltar by an ordinarily resident individual are also taxable in Gibraltar.

Generally, when taxed in the country of accrual and not received in Gibraltar such income is not taxable in Gibraltar. Tax is charged on income of all individuals and companies in respect of any rents, premiums and any other interest in real property located in Gibraltar. Income arising outside Gibraltar, which although not actually received or transferred, is obtained in Gibraltar by an individual in the form of an equivalent benefit, is treated as having been received in Gibraltar.

If you commence a new business or company, or if you start working as a self-employed individual, you need to register at the Income Tax Office immediately. The forms you are required to submit are:

S1 Self-Employed Individuals and Businesses Download PDF
S3 Self-employed Taxi Driver Download PDF
S4 Persons in receipt of Rental Income Download PDF
CT3 Companies Download PDF

Please note that you must first be registered with the Department of Employment before registering with the Income Tax Office

For further information please visit the Income Tax Office website at

Environmental Agency

The Environmental Agency is contracted as an enforcement authority for HM Government of Gibraltar in the fields of environmental and public health. The Agency is responsible to the Minister for the Environment and plays an important role in delivering the environmental policies of HM Government of Gibraltar.

Some of the areas the agency is closely involved with are food hygiene and safety, the abatement of statutory nuisances, monitoring of air, drinking and bathing water quality, the control of dust, waste management, monitoring of building applications and investigation of infectious diseases. The Agency is also the competent authority for the issue of Hawkers and Pedlars Licences. Some activities overseen by the agency require licensing or registration, these are listed below:-

  • Waste handling/dealing
  • Scrap Metal handling/dealing
  • Importation of milk and water
  • Food premises
  • Importation of meat or meat products
  • Skin piercing/tattooing
  • Any activity where dust might be generated

Environmental Agency officers take an active part in health and environmental promotion campaigns throughout the year and visit schools and give presentations to interested parties. They are also involved in the delivery of training in the following areas:

  • Food Safety
  • Health & Safety at Work
  • Environmental Principles


Access all of the relevant Environmental Agency forms on our website.

Contact Us:

T - 200 70620
E -
W -

Town Planning & Building Control

Town Planning

The Town Planning section’s remit covers the control and use of land, and the appearance of the built and natural environment. The section is responsible for forward planning, formulation of planning policy and development control. All "development" in Gibraltar requires planning permission (in addition to approval under the building regulations where relevant) before works may start. The decision-making authority is the Development & Planning Commission.

The Town Planning section's work also covers the administration of advertisement consent applications, applications for tax relief on external improvements, tables and chairs licences and sandwich board licences. The section works closely with Building Control and other government departments, agencies and non-statutory bodies on matters relevant to town planning.

Apply Online (


Town Planning
Department of Town Planning & Building Control
Suite 631, Europort
Tel: +350 20075483
Fax: +350 20074086

Building Control

The Building Control Section's main duties include the administration and enforcement of building regulations made under the Public Health Act, by inspection of deposited plans. This is followed by inspections to determine that works have been carried out according to approved specifications.

On the satisfactory completion of the works, a joint exercise is put in place with the Environmental Agency and the Fire Prevention Department to establish whether the new building is fit for occupation. If satisfactory, a Certificate of Fitness is issued. Additional duties comprise the overseeing of demolition operations and the provision of technical advice to the Town Planning section.

Apply Online (


Building Control
Department of Town Planning & Building Control
Suite 631, Europort
Tel: +350 20075483
Fax: +350 20074086


Planning and Building Application Download PDF
Demolition Application Download PDF
Advertisement Application Download PDF
Tree Application Download PDF