Alcohol regulations in Gibraltar

Licences needed

Manufacturer's Licence (Licensing and Fees Act) and Trade Licence (Trade Licensing Act 2015)

Authority

Trade Licensing Authority and HM Customs / Collector of Customs

Documents

Premises lease or title deeds, layout plans, equipment and production specifications, environmental health clearance, company registration documents

Fees

Prescribed under the Licensing and Fees Act Schedule and annual trade licence schedule fees

Time to obtain

not confirmed

Who can import

Businesses registered in Gibraltar possessing an appropriate Trade Licence for wholesale or retail importation of wines and spirits

Licences or registrations

Trade Licence for importation/wholesale, and registration as an importer/economic operator on the HM Customs ASYCUDA World electronic system

Authority

Trade Licensing Authority and HM Customs Gibraltar

Documents

Commercial invoice, bill of lading / airway bill, ASYCUDA customs import declaration, certificate of origin, and sanitary/health certificates if applicable

Fees

Customs clearance processing fees; no specific individual per-brand import permit fee

Time to obtain

not confirmed

Required

no

Process

Gibraltar does not maintain a pre-market brand or label registration system (such as US TTB COLA); products complying with UK/EU food information and spirit labelling regulations may be imported once customs declarations are lodged

Authority

Environmental Agency Gibraltar (Food Safety) and HM Customs Gibraltar

Documents and samples

None required routinely in advance; technical data or certificates of analysis may be requested during inspection

Fees

None

Renewal

None

Time to obtain

Immediate upon customs clearance

All commercial imports must be declared via ASYCUDA World upon arrival at Gibraltar port, airport, or land frontier. Spirits can be stored in bonded warehouses prior to duty payment. No strip/excise stamps are required for domestic retail containers. Required documentation includes commercial invoices, bills of lading, and standard origin documentation.

Specific import duties apply under Schedule 1 of the Integrated Tariff Regulations 2017 (as amended): whisky (HS 2208 30) is taxed at £2.00 per litre; other spirits, liqueurs, and brandies (HS 2208) are generally taxed between £0.50 per litre and £1.00 per litre (with raw distillates at £0.50 per litre)

Value Added Tax (VAT) and General Sales Tax do not exist in Gibraltar (0% VAT). Integrated Tariff import duties operate as the principal indirect tax on alcoholic beverages.

Sale of spirits is permitted by licensed private supermarkets, grocery stores, specialist off-licences, and on-trade venues (taverns, bars, hotels, restaurants) holding appropriate Tavern or Retail Licences under the Licensing and Fees Act and Trade Licensing Act. Opening and closing hours are set by licence conditions and local licensing authorities.

Allowed under a valid retail trade licence; retailers and couriers must enforce strict age verification (age 18+) at checkout and upon delivery under the Children and Young Persons (Alcohol, Tobacco and Gaming) Act 2006

Labels must be in English and comply with general Food Information Regulations (derived from UK/EU Regulation 1169/2011 and spirit drinks rules): spirit category name, nominal volume, alcoholic strength (% ABV), lot/batch identification, business name and address, and allergen declarations. Fiscal strip stamps and local mandatory health warning symbols are not currently mandated.

Regulated under Gibraltar broadcast standards and advertising codes following UK CAP Code principles: advertisements must not target children under 18, depict irresponsible or excessive drinking, or imply alcohol enhances social or physical success.

Retains standard European/UK spirit drink definitions: minimum alcoholic strength by volume of 40% for whisky/whiskey, and 37.5% for vodka, gin, rum, and grape brandy

No dry areas exist in Gibraltar; drinking in specified public areas may be restricted by the Royal Gibraltar Police under public nuisance and public order provisions, and street drinking by minors under 18 is prohibited

• Enactment of the Licensing and Fees (Amendment of Schedule) Orders of 2024 and 2026 updating administrative schedules and licensing fee tariffs.
• Comprehensive negotiations between the UK, Gibraltar, and the EU regarding Gibraltar's post-Brexit relationship, outlining plans for a customs union with the EU, an indirect Transaction Tax on goods, and aligned excise duties.

Gibraltar offers an affluent, tourism-focused retail and hospitality market with 0% VAT and modest per-litre import duties. Strong opportunities exist for premium and super-premium international whiskies, craft gins, and branded spirits catering to visitors, locals, and duty-free supply.

• HM Customs Gibraltar
• HM Government of Gibraltar - Trade Licensing Authority
• Environmental Agency Gibraltar
• Royal Gibraltar Police

1. Gibraltar Laws - Children and Young Persons (Alcohol, Tobacco and Gaming) Act 2006
2. Gibraltar Laws - Licensing and Fees Act (1961-29)
3. Gibraltar Laws - Licensing and Fees (Manufacturing of Spirits) Rules 1995
4. Gibraltar Laws - Integrated Tariff (Amendment No. 2) Regulations 2018 (LN. 2018/155)
5. HM Customs Gibraltar - Harmonised Tariff