Regarding the mobility of goods, the agreement could foresee a bespoke customs solution based on the adaptation of a customs union between the EU and Gibraltar with the physical barrier between both removed. A level playing field would need to be maintained and Gibraltar would need to apply the same duties and trade policy measures as the EU as well as customs, excise and VAT legislation.
The text says VAT would be especially applicable, on what are deemed sensitive products such as alcohol, fuel and tobacco, with traceability on the latter. IT measures will also need to be aligned with the EU able to have statistics on imports into Gibraltar. Custom points would be in Spain or with the use of simplified procedures. There will be two Border Control Points, compliant with EU Legislation, one at the airport and one at the Port.