The core function of the HM Customs Gibraltar ICIS (Integrated Customs Information System) Integrated Tariff Management System (ITMS) is to inform traders about the legal requirements needed to process the transaction:

- identification of the kind of the goods,
- applicable duties and taxes, and
- documents that could be required (such as licenses, permits, certificates etc) to process the transactions.

The following links provide detailed information related to

- Tariff Assessment Simulator
- Import and Export prohibitions/restrictions The relevant legislation is available at https://www.gibraltarlaws.gov.gi/legislations/imports-and-exports-control-regulations-1987-425