| Tobacco Products | | Cigarettes or | 200 | | Cigarillos (cigars with a maximum weight each of 3 grammes) or | 100 | | Cigars or | 50 | | Smoking tobacco | 200 grammes | | Alcoholic Beverages | | Spirits, liqueurs, cordials or | 1 litre | | Fortified wines and sparkling wines and | 2 litres | | Still wines (other than fortified wines) | 2 litres | | Perfume | | Perfumes | 50 grammes | | Toilet water | 0.25 grammes | No relief shall be afforded to any person under the age of 17 years in respect of tobacco products, alcoholic beverages or perfume. Articles of any other description up to a total value of £32. NOTE: Persons who regularly enter or return to Gibraltar are not entitled to duty free importation. (Regularly is defined as persons who enter or return to Gibraltar more than once in any calendar month). | 
