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Marshall Jaguar Land Rover Embassy, Diplomatic and Military Sales

HM Forces in Gibraltar and Tax-Free Savings on a Jaguar or Land Rover

As a member of HM Forces in Gibraltar you could qualify for a UK Specification tax free vehicle and a stunning Marshall Jaguar Land Rover Military Discount**
Here at Marshall Jaguar Land Rover Military Sales we understand how important it is to select the correct vehicle for not only your destination but also from a product residual value perspective, that’s why our Jaguar Land Rover tax free sales specialists are standing by to help you make the most informed choice for a Jaguar or Land Rover to protect your financial investment. Not do we offer this service to our customers free of charge, we also we can arrange Finance for the purchase via Close brothers***.

Our HM Forces Military customers in Gibraltar can have the opportunity to purchase a tax free vehicle to use on their posting via the (Personal Export Scheme) PES and using a VAT 410 form from HMRC*
Our HM Forces has had a presence in Gibraltar for more than 300 years and our customers based at HQ, British Forces Gibraltar, Royal Gibraltar Regiment, Joint Provost and Security Unit, Royal Navy Gibraltar, Squadron RAF Gibraltar and Gibraltar Defence Police - on Ministry of Defence property in Gibraltar, and is responsible to British Forces Gibraltar.


Useful Information

Here is some helpful advice which is correct at the time of creation, dated 27 Jul 16.
1. An agreement has been made between HQ British Forces Gibraltar (HQBF) and the Collector of
Customs, Gibraltar, whereby the HQ can provide a Guarantee to underwrite the value of any bond
Required on importation of a vehicle by Service personnel assigned to Gibraltar. A Service person
(SP) is only eligible for one bond. This can either be in the name of the service person or a family
member. Any additional vehicles brought into Gibraltar will normally be liable for payment of non-refundable
duty, payable by the individual - though where both family members are SP assigned to
HQBF, consideration will be given on a case-by-case basis to allowing each SP to be granted one
bond each; approval being at the discretion of Customs. The Guarantee application is at Annex A.
The particulars of extant customs arrangements for vehicle importation are contained at Enclosure 1.
Arrival Process
2. A Service person wishing to apply for a Customs’ Bond to import a vehicle on first arrival in
Gibraltar is to follow the procedure detailed:
a. Complete the Form at the Annex and take it, the vehicle to be valued and a copy of your
assignment order to HM Customs Gibraltar. HM Customs Gibraltar is located at the border in a
two storey porta-cabin situated next to the HGV access point which runs under the archway at
the north side of the airport building. Note: the valuations window on the ground floor is the
section that will complete this process.
b. HM Customs will require identification of the vehicle’s owner (V5 document) and a copy of
the SP’s assignment order. HM Customs will return the export part of the V5 document to the
vehicle’s registered owner which must then be sent back to the UK by you, to ensure the UK
authorities are informed that your vehicle will no longer be registered in the UK.
c. HM Customs will then issue the Gibraltar registration number. Plates are to be purchased
at your own cost. The Car Shop on Waterport Road (towards the ferry port) is one place that
understands the process but you are not directed to use this provider specifically.
d. A Vehicle Roadworthiness Test (VRT) should be booked via the website at your
own cost. The VRT Centre is situated on Devil’s Tower Road.
e. Prior to undertaking the VRT
f. On the day of the MOT, fit the new number plates. On completion and upon receipt of the
VRT certificate the vehicle must then be registered. The Vehicle Registration Office is located
behind the VRT centre.
Note: HM Customs require the process to be completed within 1 month of the vehicle’s
arrival in Gibraltar (though allowance will be made to accommodate VRT booking constraints).
Departure Process
3. Personnel who have a vehicle covered under the HQBF car bond concession are required to
carry out the export process on departure. An Export Licence issued by HM Customs Gibraltar is an
internal administrative control document that does not affect the G registration status of the vehicle
being exported – i.e. it continues to be registered under its Gibraltar Registration Number and will
remain valid until the vehicle is imported into the UK and registered onto UK plates. Once this takes
place and the Gibraltar Vehicle Licensing Section is informed and given satisfactory evidence to this
effect, the Gibraltar Registration Number will be revoked.
4. To carry out the Export process, personnel must contact HM Customs who will issue you with a
CUS 111 Form (HM Customs Form). The CUS 111 Form will be stamped and signed by Customs. A
copy is to be attached to your JAO leaving routine and the original must be handed into the Customs
Office at the border prior to departure.
5. Personnel who have arranged for their vehicle to be exported via other means; i.e. shipping,
transport lorry or aircraft are to contact HM Customs for further instruction.
Vehicle Write-offs
6. In the event that a vehicle is written off due to an accident, fire or theft, the following procedures
are to be followed to allow the bond to be released:
a. Vehicle in Gibraltar. HM Customs (not the GDP) are to be contacted to certify that the
vehicle has either been disposed of as scrap or, if the vehicle is being broken up for parts, that
duty has been paid on the value of those parts. Documentary evidence will be required by HM
Customs to demonstrate that the vehicle has been disposed of.
b. Vehicle outside Gibraltar. In the event of a vehicle being written off outside Gibraltar,
appropriate evidence (police or insurance company documentation) to prove that the vehicle has
been disposed of outside Gibraltar is to be produced to Customs.
7. Vehicle Sales. Vehicles subject to a HQBF Bond guarantee cannot be sold – even to another
SP. Those wishing to sell their vehicles must repay the duty and have the bond cancelled prior to any
sale action being taken. If the vehicle is sold without the bond first being cancelled, the value of the
Bond will be recovered in full from the Service person.
8. Vehicle Abandonment – Recovery of Charges
All personnel are responsible for the disposal of their vehicles. If the vehicle needs scrapping then
this should be arrange prior to departing on assignment. Any vehicle found abandoned on the MOD
estate owned by SP (or their family members) who have left Gibraltar will be liable for the cost
involved in the removal and disposal of the car. A letter will be sent informing the individual of the
action the Command will take 28 days prior to disposal. The costs for private removal and storage
are likely to be considerable and action will be taken to recover those costs, in full, from the SP.
9. All queries pertaining to car bonds are to be made in the first instance to the JAO.
10. All correspondence and requests for additional information or special dispensation regarding car
importation/exportation should be addressed to:
Collector of Customs
Custom House
Telephone: 00350 20046724
Fax: 00350 20043242
11. Cancel CTM 53/15 and review this CTM on 1 Jul 17.
A. Certificate of Individual Undertaking to Comply with the Terms of Headquarters British Forces
Gibraltar’s Guarantee to Underwrite the Bond Payable on Importation of a Private Vehicle to Gibraltar.
1 Rules for the importation of Motor Vehicles by Service Personnel Assigned to Gibraltar.
Enclosure 1 to
CTM 79/16
Dated 27 Jul 16
1. The Service Person (SP) assigned to Gibraltar is a serving and uniformed member of one of
Her Majesty’s Forces assigned from overseas for service in Gibraltar or the spouse of such a
2. The SP is only eligible for one bond which can either be in the name of the SP or a family
member. Where both family members are SP assigned to HQBF, consideration will be given on a
case-by-case basis to allowing each SP to be granted one bond each; approval being at Custom’s
3. The vehicle the SP wishes to import must normally be imported within three months of the
SP’s assignment to Gibraltar. Where a SP’s time in Gibraltar is extended by assignment order (AO)
beyond the original end of tour (EoT) date on their first AO without a break in time between the two
assignments, application may be made for the importation of a vehicle subject to the limitations at
paragraph 2 above.
4. A SP importing a vehicle will complete the registration process within one month of the
vehicles arrival in Gibraltar.
5. Where a tour is extended the SP will inform Customs to arrange for the bond’s validity to be
extended to meet the revised EoT date.
6. At the date of the SP’s first arrival in Gibraltar, the vehicle has been the property of the SP for
not less than six months, or three months if the vehicle has been driven for at least 2500 miles whilst
in the ownership of the SP. Special dispensation may be considered on a case by case basis in
exceptional circumstances2; approval being at Custom’s discretion.
7. Any vehicle imported, regardless of age, will be subject to a Gibraltar Vehicle Roadworthiness
Test (note: Gibraltar VRT tests last two years).
8. Vehicles subject to a HQBF Bond guarantee cannot be sold, even to another SP assigned
to HQBF. Those SP wishing to sell their vehicles must repay the duty and have the bond cancelled
prior to any sale action being taken.
9. At the end of the SP’s assignment, the vehicle will be re-exported and the bond cancelled.
10. In the event that the vehicle is written off due to accident, fire or theft, the following procedure
will be complied with to allow the bond to be released:
i. Where the vehicle is written off in Gibraltar, Customs will be contacted to certify that
the vehicle has been disposed of as scrap or, if the vehicle is broken up for parts, the duty on
the value of those parts has been paid.
ii. Where the vehicle is written off outside Gibraltar, appropriate evidence will be
produced to Customs to prove the vehicle has been disposed of outside Gibraltar.
1 Schedule 2, S18(a) of the Import Duty (Franchise) Regulations 1993.
2 S66(a), (b) & (d) Imports and Exports Act 1986.
* Subject to HMRC rules and regulations, please check with HMRC in regard to your personal circumstances and the process that would need to be followed in order to gain a tax free purchase for further information please visit Click here for more information.

** The Marshall Military discount is subject to terms and conditions, please discuss the qualification with your HM Forces sales specialist.

*** As the vehicle is being exported from the UK you may not be eligible for Jaguar Land Rover Financial services financial products, in this case the dedicated specialist in export Finance will be able to assist subject to status and terms and conditions .



Jaguar Military Sales & Land Rover Military Sales Are Trading names of Marshall Motor Group Ltd.