Apply to be a UK Freeport customs site operator
Find out who can be a UK Freeport customs site operator and what you’ll need to apply and get authorised.
Where we refer to a ‘Freeport’ on this page, this also applies to ‘Green Freeports in Scotland’ unless otherwise stated.
A Freeport customs site (also known as a ‘free zone’) is a secure, enclosed customs zone where some normal tax and customs rules do not apply.
A Freeport customs site can be an area either:
- within an existing port approved location
- outside of a port, but will usually need to be within a Freeport boundary
If a planned Freeport customs site is located within an existing port, you’ll need to change your port approval to reflect the new arrangement.
Operating a Freeport customs site
Freeport customs sites cannot be used as a first point of presentation of goods brought into the UK. Any business bringing goods into the UK must first present their goods to customs, in a way specified by the port approval. Only after customs have cleared the goods can they be moved to a Freeport customs site.
Goods that have not been cleared by customs are not allowed to be within the area identified as the Freeport customs site.
For example, if a port is authorised to operate temporary storage, goods arriving in the UK will:
- need to be declared to temporary storage
- need to be presented to customs on arrival
- only be allowed to leave temporary storage when they have the appropriate clearances
Goods will need to be kept in the port temporary storage area waiting for clearance to leave where:
- a declaration to the Freeport customs special procedure is not made before the goods arrived
- the port temporary storage facility has not received a request from an approved external temporary storage facility to remove the goods
- there are commercial or regulatory reasons for doing so
Goods can be moved directly to the Freeport customs site from the vessel where it has already been confirmed that they have been cleared by customs. For example, if:
- a declaration to the Freeport customs special procedure was made before the goods arrived and a release has been received through the port’s Community Systems Provider inventory system
- it is permitted under the presentation rules of the port’s approval — for example, this could include bulk goods
Goods needing inspection must be made available to the relevant authority within the existing port or airport before being moved to the Freeport customs site.
Find out more about operating a Freeport customs site.
Who should apply
Freeport customs sites are run by an operator, who will be responsible for the security of the site and keeping records about goods moving in, around and out of the site.
To be an operator you must have, or intend to have, at least one business using your Freeport customs site to move goods into or out of the site.
A Freeport customs site operator can also be approved as a Freeport business to use the site and move goods in or out of it.
Any business using your Freeport customs site would need to be approved to process or store goods under either:
What you’ll need
If you want to apply to be a Freeport customs site operator, you must have first agreed this with the operator of the wider Freeport.
You’ll need to:
- have an EORI number — you’ll need to apply for one if you do not have one
- demonstrate you can meet the safety and security standards in relation to the Freeport customs site — you’ll be taken through this during the application process by HMRC
- have details of the land being used for the Freeport customs site, which may include:
- the area of the site
- detailed maps showing the site and entry and exit points — this should be on a scale of 1:1250
- demonstrate that you meet the requirements to be designated as a Freeport customs site operator
You’ll also need to show you’ll have an authorised Freeport business on site whose activities include goods that have been declared to the Freeport procedure within 12 months of designation.
For example, correspondence between the Freeport customs site operator and the potential tenant demonstrating there’s an agreement in principle for them to both:
- secure authorisation as a Freeport business
- begin operations storing or processing goods declared to the Freeport procedure within 12 months of designation
If you intend to host businesses dealing in excise goods
You will also need to:
- meet the standards of the excise fit and proper test
- demonstrate you have robust due diligence procedures in place
If you’re planning to use transit to bring goods into, or take goods out of, your Freeport customs site on behalf of a business
You’ll also need to:
- get ready to use transit to move the goods
- apply for transit simplifications, consignor or consignee status, to allow you to start or end a transit movement at your Freeport customs site
If you’re planning to move goods to an External Temporary Storage Facility at your Freeport customs site
You’ll need to:
- apply for separate external temporary storage at your location
- meet the requirements for receiving goods in temporary storage
How to apply
You can apply by registering an interest using the online form. HMRC will then help you through the authorisations you need to become a Freeport customs site operator. This will include setting up your designation order.
How to complete the form
You’ll need to:
-
Download and save the form on your computer.
-
Open it using the latest free version of Adobe Reader.
-
Complete it on-screen.
Find out how accessible our forms are.
Last updated 12 May 2022 + show all updates
-
Information about holding an agreement in principal with the excise business before you apply for any excise activity has been removed.
-
Information about what you will need before you apply has been updated.
-
Guidance has been added about the requirements for operating a Freeport customs site when goods first arrive in the UK, and who should apply to be a Freeport customs site operator. Guidance has also been updated with information about what you'll need to do if you’re planning to use transit to bring goods into, or take goods out of, a Freeport customs site on behalf of a business.
-
Welsh translation added.
-
First published.