| 99 | CHAPTER 99 - SPECIAL CLASSIFICATION PROVISIONS - COMMERCIAL |
| 9901 | I. -Goods that are being shipped in transit through Gibraltar by a business that
does not carry on business in Gibraltar |
| 9901 | Parts, components and other goods, falling within Chapters 25-97 of the tariff,
intended for incorporation in ships, boats or other vessels under 18 metres of
length for the purposes of their construction, repair, maintenance, conversion,
fitting out or equipping of such ships, boats or other vessels under 18 metres
of length |
| 9901000000-00-00 | Parts, components and other goods, falling within Chapters 25 - 97 of the tariff, intended for incorporation in ships, boats or other vessels under 18 metres of length for the purposes of their construction, repair, maintenance, conversion, fitting out or equipping of such ships, boats or other vessels under 18 metres of length |
| 9902 | Parts, components and other goods, falling within Chapters 25-97 of the tariff,
intended for incorporation in ships, boats, other vessels over 18 metres of
length or aircrafts for the purposes of their construction, repair, maintenance,
conversion, fitting out or equipping of such ships, boats, other vessels over 18
metres of length or aircrafts |
| 9902000000-00-00 | Parts, components and other goods, falling within Chapters 25-97 of the tariff, intended for incorporation in ships, boats, other vessels over 18 metres of length or aircrafts for the purposes of their construction, repair, maintenance, conversion, fitting out or equipping of such ships, boats, other vessels over 18 metres of length or aircrafts |
| 9903 | Foodstuffs and other consumable goods, other than meat and meat products,
alcoholic beverages and tobacco products |
| 9903000000-00-00 | Foodstuffs and other consumable goods, other than meat and meat products, alcoholic beverages and tobacco products |
| 9904 | Meat and meat products |
| 9904000000-00-00 | Meat and meat products |
| 9905 | Beer |
| 9905000000-00-00 | Beer |
| 9906 | Spirits |
| 9906000000-00-00 | Spirits |
| 9907 | Cigarettes |
| 9907000000-00-00 | Cigarettes containing tobacco |
| 9908 | Tobacco products, other than cigarettes |
| 9908000000-00-00 | Tobacco products, other than cigarettes |
| 9909 | Pharmaceutical products |
| 9909000000-00-00 | Pharmaceutical products |
| 9910 | Firearms and explosives |
| 9910000000-00-00 | Firearms and explosives |
| 9911 | Lubricating oils |
| 9911000000-00-00 | Lubricating oils |
| 9912 | Chemical products, other than lubricating oils |
| 9912000000-00-00 | Chemical products, other than lubricating oils |
| 9913 | Tobacco and manufactured tobacco substitutes |
| 9913000000-00-00 | Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes |
| 9922 | Aerated waters containing added sugar or other sweetening matter or flavoured with a content of above 5 grams per 100ml |
| 992202**00-**-00 | Aerated drinks with total sugar content above 5g per 100 millilitres |
| 9922021000-10-00 | Aerated drinks with total sugar content above 5g per 100 millilitres |
| 9924 | Water-pipe tobacco specified in subheading note 1 to chapter 24 |
| 992403**00-**-00 | Water-pipe tobacco specified in subheading note 1 to chapter 24 |
| 9924031*00-1*-00 | Water-pipe tobacco specified in subheading note 1 to chapter 24 |
| 9924031100-11-00 | Water-pipe tobacco specified in subheading note 1 to chapter 24 |
| 9989 | Vessels |
| 9989000000-00-00 | Vessels |