Apply to use the UK Freeport customs special procedure
If you’re a business who wants to declare goods into or keep goods in a Freeport customs site, or both, you will need to apply to use the Freeport customs special procedure.
Where we refer to a ‘Freeport’ on this page, this also applies to ‘Green Freeports in Scotland’ unless otherwise stated.
Who should apply
Before you apply you should check if you need the Freeport customs special procedure or if you can use existing customs special procedures.
You should only apply if you have a provisional agreement in place with the customs site operator at the location where you intend to store or process your goods.
You should also check if your goods can be moved into a Freeport customs site.
What you’ll need
You’ll need:
- your Economic Operator Registration and Identification (EORI) number — if you do not already have an EORI number you must apply for one before filling out this form
- your business information — for example, address, company registration number and contact details
- your PAYE Scheme Reference (if you have one)
- your Unique Taxpayer Reference (UTR)
If you undertake storage activity
You’ll need details of the goods that you want to import, including:
- commodity codes
- description
- quantities and values
For excise goods, you will need to indicate the classes of goods you intend to store under the Freeport customs special procedure.
You’ll also need details of goods that could be considered a health hazard including those:
- likely to spoil other goods
- that require special storage facilities like meat or chemical products
If you undertake processing activity
You’ll need details of:
- the goods that you want to import, including:
- commodity codes
- description
- quantities and values
- how you will process the goods
If you intend to produce excise goods, you’ll need to apply for the relevant excise production regime (in addition to the Freeport customs special procedure).
How to apply
You’ll need to complete the form and send to HMRC by either email or post.
To do this:
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Download and save the form on your computer.
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Open it using the latest free version of Adobe Reader.
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Complete it on-screen.
Read the accessibility statement for HMRC forms.
After you’ve applied
When we authorise you, you’ll get a letter that sets out the authorisation conditions.
Conditions include:
- paying Customs Duty and other charges
- making sure you are keeping records
If you’re authorised to store goods, you’ll also be responsible for:
- security and control of the goods, including keeping stock records and accounting for shortages
- co-operating with us as supervisors of your authorisation
- allowing us access to your premises, your records and the goods at any reasonable time
You can keep your goods in the customs site for an unlimited time after we authorise you, however, if we think they might be a threat to humans, animals, plant health or the environment, we can tell you to move them out.
How to cancel, amend or renew your authorisation
You can email: freeportbusinessapplications@hmrc.gov.uk
You can also write to:
Freeport Authorisations
HM Revenue and Customs
BX9 2AA
You should also email or write to us if there has been a change to your business which may impact on your authorisation, such as, changing your trading name or being taken over by another business.
Last updated 31 August 2023 + show all updates
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Removed section explaining that you will no longer you be able to make import declarations on the Customs Handling of Import and Export Freight (CHIEF) system. This is because the CHIEF system is no longer available.
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Information about not being able to make import declarations on the Customs Handling of Import and Export Freight (CHIEF) system from 1 October 2022 has been added.
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Guidance about what you will need if you undertake storage activity has been updated.
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Updated to include the information you need to give about goods that could be considered a health hazard when you apply to use the Freeport customs special procedure.
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A link to check if your goods can be moved into a Freeport customs site has been added.
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The Application for freeport customs special procedure authorisation (FPT2) form has been updated.
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You can now apply to use the Freeport customs special procedure using the form, which you can send to HMRC by either email or post.
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First published.