The Delhi police have taken his voice samples for tests in order to compare it with the telephonic conversations that the police claim to have recorded between him and then captain Hansie Cronje while allegedly fixing a match.
Gibbs will join the South African team for its first game of the ongoing ICC Champions Trophy on October 16.
He arrived at the Delhi police headquarters at 1100 IST on Thursday and left the premises at around 1400 IST.
The South African opener was accompanied by two lawyers and South African embassy officials in New Delhi.
The Delhi police threw a tight security cordon around the police headquarters; mediapersons were restricted to the ground level.
Gibbs had been evading questioning by the Delhi police since April 7, 2000, when the Delhi police registered a formal case against him in the match-fixing scandal.
He arrived from Mumbai on Thursday morning, drove straight to the police headquarters and headed to the room of Dr K K Paul, the Delhi police commissioner.
Ranjit Narain, joint commissioner of police, Crime Branch, headed the questioning of Gibbs.