Common Sense Note
Parents need to know that Captain America: Civil War is the third Captain America installment and the 13th movie in the Marvel cinematic universe. It focuses on the growing tension between Steve Rogers/Cap (Chris Evans) and Tony Stark/Iron Man (Robert Downey, Jr.), which ultimately ramps up into an internal "war" between Avengers factions. It's about as violent as Winter Soldier: There's a lot of fighting, and it's all even more fraught because many of the big battle scenes are between Avengers. Although even young viewers might believe none of the main characters is going to die, characters do get injured (one so seriously he seems dead for a moment), and there's a lot of anguish as old friends find themselves on opposing sides. Language is infrequent but includes "s--t" and "son of a bitch"; romance is limited to a quick kiss and a few longing looks and tender moments.
Cap shares a quick kiss with a woman. Vision and Scarlet Witch exchange a couple of longing looks and embrace a couple of times.
Avengers fight with outside forces and against one another. The fights usually involve their enhanced artifacts (like Cap's shield, Bucky's metal hand, and special suits), but the adversaries use weapons. A character grieves the death of a loved one. Explosions, guns, and enhanced weapons are used. Tons of explosions, collateral damage, and innocent casualties -- including a couple in more close-up than is typical for these films, which makes the impact more upsetting. An intense violent act from someone's past is revealed and shown.
A couple of uses of "s--t," "son of a bitch," and "ass."
Brings up issues of loyalty and friendship. Also explores the idea of personal will vs. the collective good and hones in on the fact that people who are wrong but think they're right can be the most dangerous kinds of adversaries. Focuses on the necessity of trust between teammates and how keeping something secret can be thought of as lying to someone. Characters demonstrate courage, integrity, and teamwork.
Nothing overt in the movie, but there are many, many Avengers-related toys, action figures, games, apparel, and other products associated with all the characters in the franchise.
Drugs / Tobacco /