Duty Free Allowances apply to the arrival Country, not the departure point. Customs limits for arrival into Gibraltar

Duty Free Allowances, check below for the Customs rules & limits: Gibraltar Select the Customs exemptions rule for your journey. Duty Free Allowances apply to the arrival country, not to where the goods were purchased. Alcohol, tobacco and cigarettes have a set limit, but perfumes, cosmetics, food, electronics, gifts, usually have a fixed monetary amount. Travellers within the European Union need not declare purchases from other EU Member States, these goods are for personal use only, not for re-sale. EU States often impose a 'recommended import limit' for alcohol & tobacco. Duty Free and Tax-Free sales are not permitted for domestic journeys within the same Country. People enquire as to 'the allowances from', but you should check the limits for your territory of arrival and not departure. Some Countries impose a purchase quota, Retailers will advise the limits. Quotas bear no relevance to the inbound Allowances. Use this guide as an indication only, please contact Customs for specifics.

International Arrivals
Taking duty free and tax-free purchases to Spain