In summary, the role of HMCG can be defined in terms of the following functions:
- The collection, securing and accounting of all duties, fines, fees and charges imposed in respect of goods imported into/exported from Gibraltar;
- 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;
- 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 email@example.com. 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.