EU law is applicable in Gibraltar which has an exclusive status with the European Union. Due to our size, there are four areas in which Gibraltar is excluded from the overall European Union arrangements, including the customs union. Therefore Gibraltar is VAT free as well as not being part of the EU for customs purposes.
In conjunction with the GPA (Gibraltar Port Authority), we can arrange for the provision of yachts with a Port Clearance that would enable captains and yacht owners with the proof they might require to show that the yacht has travelled outside of the EU customs zone.