I had this already extracted from the Gib website.
Customs Formalities in Gibraltar
Department is responsible for the control of all imports/exports by the sea, land or air. It also has the responsibility for the clearance of passengers and their baggage on arrival in Gibraltar
and equally so controls are exercised over the arrivals of private pleasure crafts.
Any ship arriving in Gibraltar with cargo must, within 24 hours, make report of the ship and the cargo by delivery
to Customs an inward manifest of goods on duly signed by the Master or Agent, as the case may be. The Master must also answer all questions which may be put to him by the Customs Officer relating to the ship, her crew, cargo, passengers, stores, and voyage. He must also produce and deliver any document relating to the ship, her cargo etc. In the case of a ship over 1,000 net tons, the manifest required shall only relate to cargo to be landed or transhipped in Gibraltar. However, the Master must still answer any question and produce a manifest of goods in transit if this is required by the Custom Officer. The cargo is then unloaded and placed in Transit Sheds where it is segregated and sorted out by the ship's agents for delivery
for home use or for re-export from Gibraltar. A free storage
period of five days is allowed - thereafter if the goods have not been cleared then they are stored in a Government
Warehouse where store rent accrues.
Transhipment facilities are available in Gibraltar and no import duty is payable on goods which, on importation, are declared to be in transit or for transhipment purposes.
Private pleasure crafts arriving in Gibraltar are subjected to normal Customs clearance and the Master must produce to the authorities a crew list giving details of those on board, including names, nationalities, passport numbers etc. On arrival, yachts must report to the reception
berth on the starboard side of the approach to the Marinas
. Information about the actual vessel is also required which should include nationality, port of registry etc. It is convenient for these crews lists to be ready before the vessels arrives in Gibraltar. There are prohibitions on importation of certain items such as flick knives, gravity knives, controlled drugs, firearms, explosives, ivory etc.
There is a 12% import
duty on new vessels imported and which are going to be permanently based here. Temporary importation, without payment of duty, is allowed, provided that the importer is not permanently resident in Gibraltar. Unaccompanied yachts imported by non-residents may remain in Gibraltar under temporary import regulations
although they may be placed under Customs seal until duty is paid.
Further information about Customs formalities may be obtained from the Collector of Customs, Customs House, Waterport, Gibraltar - Telephone 78879, Fax 78362, Telex GIBCUS 2376.