You need to go through a Red or Green Channel.
Customs carry out selective checks in both channels for the following prohibited or restricted goods: drugs, firearms, ammunition, offensive weapons, (e.g. flick knives etc), explosives, fireworks, indecent or obscene material, fast motor launches, raw and worked ivory, rigid inflatable boats of six metres or more, tobacco (cigarettes) in commercial quantities.
When entering Gibraltar you will pass through Customs and must declare everything in excess of the duty free allowances obtained outside Gibraltar. There are allowances for goods that can be imported free of duty by persons entering Gibraltar and who have not been in Gibraltar for at least 24 hours immediately preceding the time of such entry and not more than once in any calendar month:
* 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.
* Caravans may only be imported, provided a licence has been previously obtained from the office of the Collector of Customs.
Smugglers are individuals or groups who bring products into Gibraltar for resale without payment of duty. Smuggling is a crime. Smugglers evade the payment of duty and undercut legitimate trade. Uncontrolled smuggling could result in revenue shortfalls, which would have to be made up by you, the taxpayer.
If you have a complaint which the staff, frontier, port or airport cannot sort out, you should contact the Collector of Customs who is the head of the department. The address is: Custom House, Waterport, Gibraltar. Telephone 20078879; FAX 20078362.