Import taxes on a UK car

As with most legal questions, it depends . . . .

The Gibraltar Government website says that:

* A visitor may import his car without payment of duty provided: he is not a resident; he intends only to stay temporarily in Gibraltar; it is being imported for his own use (or that of some other entitled visitor); and he will take it with him when he leaves.

* Drivers of vehicles entering Gibraltar must be in possession of a green card valid for any EU country; or UK Certificate of Motor Insurance; or Certificate of Motor Insurance issued in accordance with Gibraltar law (no motor insurance facilities are available at Entry points). Current registration documents and driving licences are also a requirement.

Custom House,
Waterport,
Gibraltar.
Telephone: 20078879 
Fax: 20078362
Email: [email protected]

Being a visitor, rather than a resident, is the best solution because there is no charge.

If you become a resident, and you want permanently to import a vehicle, then duty is payable.  The percentage depends on the engine size. Above 2,000 cc it is 35%.

The department responsible for overseeing the import and registration of vehicles is the Driver and Vehicle Licensing Department.

• Driver and Vehicle Licensing Department - Department of Transport Headquarters
  At: Eastern Beach Road, Gibraltar
  Tel: 200 516 03
  email

A car may be permanently imported and registered on Gibraltar plates if the owner is, or will become, a resident. The registration procedure must be carried out as soon as possible after entry into Gibraltar.

In order to begin the process of registering a vehicle on foreign plates in Gibraltar the following documents are required:

• Proof of residency (or satisfactory evidence that the person is to become a resident)
• Registration document of the car
• Proof of identity

The owner of a vehicle that is to be permanently imported into Gibraltar must declare the car or motorbike on entry to be examined by Customs. A form available at the point of entry, must be filled in. This form also states that the owner guarantees to pay duty on the vehicle on the next working day.

It is necessary to take the vehicle to the Entry Processing Unit between 09:00 and 12:00 the following working day to have it valued.

• The Entry Processing Unit
  At: British Lines Road, Gibraltar
  Tel: 200 467 23
  email

A customs officer values the vehicle and completes the Customs Declaration form. The duty payable depends on the vehicle's value and its engine size.

• Find out the percentage payable (under Schedule 2 Item 23)

Cash or a cheque from a Gibraltar bank are both acceptable payment methods for the duty. Documents required:

• Proof of identification
• Proof of Gibraltar address
• Vehicle Certificate of Registration (in the appropriate name)

Once completed, HM Customs issues a receipt of payment and a letter for the Licensing Authority designating it lawfully imported. This letter contains the new Gibraltar registration number for the vehicle.

The next step is to take the letter to the Driver and Vehicle Licensing Department where the vehicle will be allocated a date and time for its roadworthiness test at the Motor Vehicle Test Centre. The test is to satisfy the Licensing Authority that the vehicle for importation satisfies the required legal standards set by the European Community Whole Vehicle Type Approval (ECWVTA) standards and Gibraltar Motor Vehicles Test Regulations . Vehicle insurance should be arranged before the roadworthiness test as proof of insurance will be required.

Once this has been done, Gibraltar licence plates must be obtained from a commercial outlet (motor vehicle retailer) with the correct registration number, and attached to the vehicle the day before the roadworthiness test. The importation certificate and proof of identification are required to get the plates.

The vehicle is then tested at the Motor Vehicle Test Centre :

• Motor Vehicle Test Centre
  At: Eastern Beach Road, Gibraltar
  Tel: 200 516 03
  email

In order to submit the vehicle for the inspection the following are required:

• Insurance certificate
• Completed application form (PDF)
• Licence/number plates affixed
• Payment

When the vehicle has successfully passed the inspection it is registered in Gibraltar and issued with a European-approved Gibraltar Certificate of Registration. The Certificate of Registration can take up to a week to process before collection.

More information is available under Part 1. Vehicle Licences and Registration (Application for Licences).

In addition to the duty and commercial costs for plates and insurance, there is also a fee for the registration process and to obtain the Certificate of Registration.