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Customs and Excise benefits (part 3)

Published 25 September 2025

What is a Freeports customs site

A Freeport customs site is a secure location where authorised businesses can keep and work on goods that have been declared to the Freeport customs special procedure. They are overseen by a customs site operator who needs to be approved by HMRC. The number and size of the designated customs sites will vary at each Freeport.

Some customs sites may contain multiple businesses, helping create hubs for trade. Others will mainly be used by the customs site operator. They will act as both the operator and the authorised business. A customs site must have at least one authorised business using the site to store or process Freeport customs special procedure goods.

Businesses authorised by HMRC and operating in customs sites in the Freeport can store or process goods declared to the Freeport customs special procedure with import duties suspended. To discharge the goods from the Freeport customs special procedure, the goods will usually need to be placed under another customs procedure, or exported, which would usually discharge any import duty liability in relation to the goods. Movements to and between customs sites will benefit from simplified customs processes where goods are eligible.

Importing, storing and processing non-excise goods in a Freeport

Freeports customs special procedure

These guidelines are for applicants or authorised businesses. For information read the relevant guidance on Customs Site Operators (CSOs).

What are the benefits

When goods are imported to the UK, they can attract customs duty and import VAT, based on the value, classification and origin of the goods. Read more about importing goods into the UK.

Goods in a customs site under the Freeport customs special procedure will have customs duty and import VAT suspended for as long as the goods remain under the Freeport customs special procedure. Any policy measures such as anti-dumping duty, countervailing duty, or safeguarding duties will also be suspended during this period. These import duty liabilities only become due once goods are declared to free circulation.

Storage and processing activities in relation to goods under the Freeport customs special procedure are permitted in a freeport customs site. A business needs to be authorised to declare goods to the Freeport customs special procedure and carry out these activities in a customs site.

An authorised Freeport business: 

• can make simplified import declarations for non-controlled goods — read our guidance about declaring goods and paying tax when using a UK Freeport customs site 

• can suspend import duties on those goods while they are being worked on in the customs site 

• does not need to make a supplementary declaration when goods are declared to the Freeport customs special procedure when using the simplified Freeport declaration or simplified customs declaration procedures (SCDP) 

• can move non-controlled goods from one Freeport customs site to another by making a conduct declaration 

• can move goods from processing to storage (and back) without the requirement for a customs declaration 

• is not required to submit a bill of discharge to HMRC 

• is not required to make an export declaration where exporting goods under the Freeport customs special procedure

For more information read HMRC’s published guidance on applying to use the Freeport customs special procedure.

What are the qualifying conditions

Imported goods can only be declared to the Freeport customs special procedure by an authorised business who is located in a Freeport customs site. A customs agent can also make declarations to the Freeport customs special procedure on behalf of an authorised Freeport business. If they are acting in a direct capacity, the agent will not need to be authorised. If they are acting in an indirect capacity, they will need to be authorised. You can read HMRC’s guidance on how to get someone to deal with customs for you.

You must be authorised before declaring any goods into the Freeport customs special procedure. In order to start the authorisation process, you must have a provisional agreement with the customs site operator at the location you intend to keep Freeport customs special procedure goods.

When applying you will also need full details of the goods that you want to import, such as commodity codes, descriptions, quantities and values. You must be able to explain whether goods will be stored or processed. If the goods are to be processed, you must explain how this will be done. You must also state how you intend to dispose of the goods, for example, if they are to be declared to free circulation or exported.

You can read HMRC’s published guidance on applying for the Freeport customs special procedure. Once you are authorised, you will need to check whether your goods are controlled or non-controlled. This will determine what kind of declaration you can make.

Non-controlled goods may be declared to the Freeport customs special procedure with a simplified declaration, by submitting a C21i declaration on CDS. For information on the completion requirements when using a C21i to declare goods to the Freeport customs special procedure, you should read the CDS declaration and customs clearance request instructions and the Great Britain supplement to CDS Declaration instructions.

Controlled goods are those:

• on the list of prohibited or restricted goods from third countries
• subject to excise duty
• subject to trade or policy measures including anti-dumping duty

Controlled goods cannot be imported and cleared to the Freeport customs special procedure using a C21 declaration. However, you (the importer) can make a declaration using the simplified frontier declarations procedure (SDP) to clear the goods to the Freeport customs special procedure, where authorised to use simplified declaration procedures. Read HMRC’s published guidance on declaring goods and paying tax when using a UK Freeport customs site. If you use simplified frontier declarations, your commercial records must still include enough detail to meet the same standards as a full import declaration. This means you should keep an accurate record of details such as the weight, value, classification, and origin of your goods, along with any other important information. 

Read HMRC’s published guidance on making an import declaration.

The person authorised to declare goods to the Freeport customs special procedure will be required to open any containers to verify their contents and report discrepancies to the site operator. Once the contents have been verified, the goods can be repacked into the container for storage if required.

Before goods that are under the Freeport customs special procedure are declared into free circulation, customs duty, and VAT must be accounted for. 

You must keep a record of all goods moving between different Freeport customs sites and inform all relevant customs site operators. If you’re moving controlled goods, you must submit a full customs declaration unless you’re authorised to use simplified procedures.

Goods that have been declared to the Freeport customs special procedure can be used for:

• processing, including repair or destruction

• incorporation into processed goods

• storage, including usual forms of handling

You must place Freeport customs special procedure goods under a different customs procedure before they are used for any other purpose. This includes consumption within the customs site in relation to capital goods, construction materials or equipment to be used to process goods.

How much can I benefit

Imported goods that are declared to the Freeport customs special procedure and kept in a customs site will have the following liabilities suspended:

• import duty (customs)
• import VAT
• charges that are the result of policy measures such as anti-dumping duty, countervailing duty, or safeguarding duties

These liabilities will only become due if these goods are declared to free circulation. Goods moving between customs sites under the Freeport customs special procedure will continue to be under duty suspense.

There is no limit on the values and volumes of goods that can be declared to the Freeport customs special procedure. Additionally, there is no time limit for goods to be held under the Freeport customs special procedure.

Customs Procedure Codes

Customs Procedure Codes (CPCs) have been created to identify goods that have been declared to and from the Freeport customs special procedure. Some of the more common Freeport customs special procedure codes relating to Freeports, are shared in the following tables — Common Procedure Codes for goods entering a Freeport and Common Procedure Codes for goods being released from a Freeport. It is crucial that you review HMRC’s published guidance to determine the correct code to use.

There is also a range of additional procedure codes that should be used in conjunction with the correct CPCs. Again, it will be necessary to read the guidance in full to make sure your declarations are correct.

Common Procedure Codes for goods entering a Freeport

CPC (starting with:)	Description
7800	Entry of goods to the Freeport procedure using a full declaration, where the goods have not been subject to another customs procedure
7851	Entry of goods to the Freeport procedure where the goods have previously been entered to the inward processing procedure
7853	Entry of goods to the Freeport procedure where the goods have previously been entered to the temporary admission procedure
7871	Entry of goods to the Freeport procedure where the goods have previously been entered to customs warehousing
7878	Entry of goods to the Freeport procedure where the goods are being transferred between different Freeport customs sites/premises
0007 19Z	C21 declaration for entry of goods to the Freeport procedure

Common Procedure Codes for goods being released from a Freeport

CPC (starting with:)	Description
0178	Release from the Freeport procedure to UK Special Fiscal Territory (Jersey and Guernsey)
0778	Release from the Freeport procedure and placement into an excise warehouse
4078	Release from the Freeport procedure to Free Circulation
4478	Release from the Freeport procedure to Free Circulation where Authorised Use applies
5178	Release from the Freeport procedure to the inward processing procedure
5378	Release from the Freeport procedure to the temporary admission procedure
7178	Release from the Freeport procedure to customs warehousing
0014	Re-export from the Freeport procedure using the C21 declaration

A CPC has 7-digits, and you will need to also add a 3-digit additional procedure code (APC) to provide any further specific details about the goods. For more information read HMRC’s published guidance on Additional Procedure Codes of the Customs Declaration Service (CDS).

Questions to ask before bringing goods into a Freeport

Question 1

Are you importing goods to keep them in a customs site or simply the wider Freeport area?

Only imported goods that are to be kept in a Freeport customs site are eligible for a declaration to the Freeport customs special procedure. Goods located in the wider Freeport are not eligible for a declaration to the Freeport customs special procedure and therefore unable to take advantage of the benefits to operating in a Freeport customs site (unless by way of a different special procedure).

Question 2

Are you authorised to declare goods to the Freeport customs special procedure and or keep goods in a customs site?

You must have authorisation to declare goods to the Freeport customs special procedure and or keep those goods in a customs site.

Question 3

Are the goods you are I am importing and declaring to the Freeport customs special procedure controlled or non-controlled goods?

The type of goods you are bringing in will dictate which type of declaration you can make. This will be set out in your authorisation. Only non-controlled goods are eligible for a simplified (C21) declaration to the Freeport customs special procedure. Controlled goods may be eligible for simplified customs declaration procedures. You should read HMRC’s published guidance on declaring goods and paying tax when using a Freeport customs site for more information.

Controlled goods are those:

• on the list of prohibited or restricted goods from third countries
• subject to excise duty
• subject to trade or policy measures including anti-dumping duty

Question 4

Have you notified the customs site operator?

When moving goods in or out of a Freeport you are responsible for notifying the customs site operator, so that they can update their records. You will need to provide them with certain information about the goods you’re moving. Your own records should also keep full details of these goods.

There are some optional recordkeeping easements for domestic goods entering a Freeport. However, you should still inform the customs site operator of these movements. You should make sure your commercial records are sufficient to distinguish between domestic and non-domestic Freeport goods.

Question 5

Are your records sufficient to bring goods into the Freeport customs site?

The customs site operator and HMRC must be able to identify goods in the Freeport. Commercial records should include details such as (but not limited to) the weight, value, classification, and origin of your goods. The accuracy of your commercial records is particularly important when using a simplified declaration. These will provide HMRC with the information that would usually be in a full declaration. We set out further information on appropriate customs records within the record keeping section of these guidelines.

How to reduce the risk of making an error

Communicate with the customs site operator

When communicating with the customs site operator you should:

• share a clear business plan and model with the customs site operator when obtaining agreement to operate within the customs site
• include access arrangements to the premises and records in addition to how arrivals and departure of goods will be notified and any changes to your business plan
• notify the customs site operator of arrivals and removals of goods into and out of the customs site in a timely manner
• reports any errors or security breaches relating to the operation of the procedure to the customs site operator

Communication with HMRC

When communicating with HMRC you must:

• notify HMRC of any changes to your business as required in your authorisation letter
• read and be sure you understand the conditions within your authorisation
• notify HMRC of any errors made when using the Freeport customs special procedure

Communication with freight forwarders and customs agents

In your communications you:

• should have a clear contract with the freight forwarder and customs agent who will act as the declarant — you may want to consider HMRC’s published guidance on using a customs agent
• may wish to create a template to provide clear instructions to your agent
• should make sure you receive (and retain) copies of declarations
• should make sure you check the accuracy and correctness of declarations made on your behalf
• should make sure you arrange for errors to declarations to be notified immediately — you should familiarise yourself with HMRC’s published guidance on reporting errors

Control of goods

Consider the following:

• make sure that goods shipped to you are approved under your Freeport business authorisation
• if processing, monitor how long your goods take to move through the business
• if throughputs are being exceeded, arrange for your authorisation to be amended
• regularly review the appropriateness of the authorisation under which you are operating

Record keeping

Customs site operators must keep a record of all goods in the Freeport customs site. It is the responsibility of Freeport businesses to provide the customs site operator with enough information to make sure records are accurate and complete. A customs site operator may allow you to directly access and update their records.

To meet record-keeping requirements, you must give the customs site operator the following information for each consignment, as a minimum:

• the air waybill number or shipping number
• the Freeport customs special procedure the goods have been placed under
• the date and details of any customs formalities
• details of any electronic import or export declarations
• the date and time the goods arrived at the business in the site
• unique commercial identification references
• the number and kind of packages
• the quantity and usual commercial or technical description of the goods
• the identification marks of the container to identify the goods and weights (gross and net)
• registration number of vehicles carrying goods to the Freeport customs site
• the details of the business in the Freeport customs site where goods have been received

You can find more details on the information and record keeping needed when operating a UK Freeport customs site.

Although you may be able to use a C21 Simplified Declaration to declare goods to the Freeport customs special procedure, you should still have the information required to complete a full declaration and this should be reflected in your commercial records. This means you should be aware of information such as the classification, value, weight, and origin of your goods, amongst other key information.

In addition to the general characteristics of any goods, there are specific record keeping requirements for authorised Freeport businesses. For Freeport goods, the records of authorised businesses should contain:

• the reference number of the authorisation used to place the goods under the Freeport customs special procedure
• the reference numbers of the declarations used to place the goods under the Freeport customs special procedure and to discharge the procedure — if these are not available use codes, numbers or references that can identify the declarations
• information that clearly identifies any documents, other than customs declarations, connected to placing goods under the Freeport customs special procedure and their discharge
• details of marks, identifying numbers, numbers and kind of packages, the quantity and commercial or technical description of the goods and (where relevant) details of any containers used
• the location of the goods and details of any movements that have taken place
• the customs status of the goods — whether they are UK or non-UK goods
• details of any usual forms of handling that may have taken place
• details of any change tariff classification because of the handling
• the costs involved during any usual forms of handling
• the rate of yield or method of calculating it
• details of any use of equivalence
• details of any transfer of rights and obligations that may have taken place
• the date and time that the goods were received in the free zone
• any additional information HMRC may ask you to keep

Read HMRC’s published guidance for more information on record keeping when moving processed or repaired goods into free circulation or re-exporting them.

Your records should be retained for a period of 5 years. Read the public notice for information on record keeping retention periods.

HMRC will periodically check that the terms of both the customs site operator authorisation and the Freeport customs special procedure are being complied with. This may involve HMRC physically visiting any site to inspect goods.

HMRC may conduct a compliance check on your business to ensure that you have control over your goods and are treating them correctly for the purposes of VAT.

HMRC’s factsheet provides more information on Customs compliance checks for customs.

What to do if you make a mistake

It is anticipated Freeport businesses will use these guidelines, the terms of their authorisation, and other published guidance to make declarations. If you do make a mistake, you must correct it.

As soon as you become aware of an error in a declaration you should:

• notify the customs site operator
• amend or withdraw your declaration

For more information, read the HMRC guidance on:

• cancelling or amending import declarations
• cancelling or amending simplified import declarations
• amending exports

If your mistake is in relation to the terms of your authorisation, you should contact your supervising office in HMRC to discuss these terms and whether an amendment to your authorisation is appropriate.

Where you fail to meet your obligations, you may be subject to customs civil penalties or the revocation of your authorisation or both.

If you require further help, you should speak to your supervising office or email: freeportbusinessapplications@hmrc.gov.uk.

Importing, storing and processing excise goods in a Freeport

Freeport customs special procedure

These guidelines are for businesses that want to apply to operate a Freeport Excise warehouse. For information on customs site operators (CSOs) read the guidance on becoming a Freeport customs site operator.

What are the benefits

The Freeport Excise regime allows for goods to be imported to the Freeport customs special procedure with the suspension of all duties and charges due.

When excise goods are imported to the UK, they usually attract import duty, excise duty, and import VAT, based on the value, classification and origin of the goods. For more information about importing goods into the UK, read the step by step guide on importing goods.

Excise goods entering a Freeport excise warehouse within a customs site using the Freeport customs special procedure will have all import duty, excise duty, and import VAT suspended for as long as the goods remain subject to the free zone procedure. Any policy measures such as anti-dumping duty, countervailing duty, or safeguarding duties will also be suspended during this period. These liabilities only become due once goods are released to Free Circulation, although excise duty can remain suspended provided the goods are subsequently entered to the excise warehousing regime until they are released for domestic consumption. Where authorised, being in a Freeport permits the usual operations allowed in domestic excise warehousing while under a customs duty suspensive arrangement.

You can also produce excise goods under the Freeport customs special procedure if you obtain the necessary authorisations.

What are the qualifying conditions

Goods can only be imported using the Freeport customs special procedure by an authorised Freeport excise business located in a Freeport customs site.

You must be authorised to operate a Freeport excise warehouse (and provide details of the Freeport excise operations you wish to perform) before declaring any excise goods into the Freeport customs special procedure.

You are eligible to apply for a Freeport customs special procedure authorisation if you have an agreement with the customs site operator at the location where you intend to operate a Freeport excise warehouse.

When applying you will need full details of the goods that you want to store, such as descriptions, quantities and values. You must be able to explain whether goods will be stored or processed, and if they are to be processed, say how.

In addition to the normal checks, you must also satisfy the fit and proper criteria to be approved to engage in a revenue trade. You can read more information on the checks you must satisfy, including the fit and proper criteria, in HMRC’s published guidance at registration and approval of excise.

The customs site operator will also need to additionally undergo further tests by HMRC to make sure that they also meet the fit and proper criteria.

You will qualify if your business is situated within a designated customs site, and you have been authorised as a Freeport excise business.

Read HMRC’s published guidance on applying to use the UK Freeport customs special procedure.

Before goods are released from a Freeport customs site into free circulation, all duties must be accounted for. 

Read HMRC’s published guidance on declaring goods and paying tax when using a UK Freeport customs site.

How much can I benefit

Goods imported into a Freeport customs site using the Freeport customs special procedure will have the following liabilities suspended for as long as they remain in a Freeport:

• customs duty
• excise duty
• import VAT
• charges that are the result of policy measures such as anti-dumping duty, countervailing duty, or safeguarding duties

These liabilities, with the exception of excise duty, will only become due if goods leave the Freeport and enter free circulation. Goods moving between customs sites will continue to be under duty suspense. Excise duty can continue to remain suspended as long as the goods remine in the excise warehousing regime.

There is no limit to the amount that can be suspended or for how long.

Customs Procedure Codes

Customs Procedure Codes (CPCs) have been created to identify goods that have been declared to and from the Freeport customs special procedure. Some of the more common Freeport customs special procedure codes relating to Freeports, are shared in the following tables — Common Procedure Codes for goods entering a Freeport and Common Procedure Codes for goods being released from a Freeport. It is crucial that you review HMRC’s published guidance to determine the correct code to use.

There is also a range of additional procedure codes that should be used in conjunction with the customs procedure codes. Again, it will be necessary to read the guidance in full to make sure your declarations are correct.

Common Procedure Codes for goods entering a Freeport

CPC (starting with:)	Description
7800	Entry of goods to the Freeport procedure using a full declaration, where the goods have not been subject to another customs procedure
7851	Entry of goods to the Freeport procedure where the goods have previously been entered to the inward processing procedure
7853	Entry of goods to the Freeport procedure where the goods have previously been entered to the temporary admission procedure
7871	Entry of goods to the Freeport procedure where the goods have previously been entered to customs warehousing
7878	Entry of goods to the Freeport procedure where the goods are being transferred between different Freeport customs sites/premises

Common Procedure Codes for goods being released from a Freeport

CPC (starting with:)	Description
0178	Release from the Freeport procedure to UK Special Fiscal Territory (Jersey and Guernsey)
0778	Release from the Freeport procedure and placement into an excise warehouse
4078	Release from the Freeport procedure to Free Circulation
4478	Release from the Freeport procedure to Free Circulation where Authorised Use applies
5178	Release from the Freeport procedure to the inward processing procedure
5378	Release from the Freeport procedure to the temporary admission procedure
7178	Release from the Freeport procedure to customs warehousing
0014	Re-export from the Freeport procedure using the C21 declaration

A CPC has 7-digits, and you will need to also add a 3-digit additional procedure code (APC) to provide any further specific details about the goods. For more information read HMRC’s published guidance on Additional Procedure Codes of the Customs Declaration Service (CDS).

Questions to ask before bringing Excise goods into a Freeport

Question 1

Are you storing excise goods in a Freeport customs site or simply the wider Freeport area?

Only imported goods that are to be kept in a Freeport customs site are eligible for a declaration to the Freeport customs special procedure. Goods located in the wider Freeport are not eligible for a declaration to the Freeport customs special procedure and therefore unable to take advantage of the benefits to operating in a Freeport customs site (unless by way of a different special procedure).

Question 2

Are you authorised to store excise goods in the Freeport customs site?

You must have applied for and been granted a Freeport customs special procedure to store goods into a Freeport and benefit from the suspension of duties and reduced administrative burden. The authorisation must explicitly authorise you to store Excise goods if you intend to store these.

Question 3

Does your authorisation specifically cover the Excise goods you are storing?

You may only store the excise goods you are authorised for in a Freeport. For example, if your authorisation only lists spirits but you wish to store wine, you must contact HMRC and amend your authorisation before you can import wine.

Question 4

Have you notified the customs site operator?

When moving goods in or out of a Freeport you are responsible for letting the customs site operator know, so that they can update their records. Your own records should also keep full details of these goods.

How to reduce the risk of making an error

Freeport excise warehouse

You should:

• perform proper onboarding and due diligence. For more information, read the relevant guidance on the due diligence condition
• understand the trade you are entering into or facilitating
• test the credibility of routes to and intended markets of destination
• perform due diligence on hauliers as well as businesses which deposit goods in your Freeport excise warehouse.
• if using common storage, make sure proper stock control and record keeping is maintained
• follow Notice 197 procedures on receiving and removing excise goods from an excise warehouse

Communication with the customs site operator

When communicating with the customs site operator you should:

• share a clear business plan and model with the customs site operator when obtaining agreement to operate within the customs site
• include access arrangements to the premises and records in addition to how arrivals and departure of goods will be notified and any changes to your business plan
• notify the customs site operator of arrivals and removals of goods into and out of the customs site in a timely manner
• reports any errors or security breaches relating to the operation of the procedure to the customs site operator

Communication with HMRC

When communicating with HMRC you must:

• notify HMRC of any changes to your business as required in your authorisation letter, this includes any new excise goods
• read and be sure you understand the conditions within your authorisation
• notify HMRC of any errors made when using the Freeport customs special procedure

Communication with freight forwarders and customs agents

In your communications you:

• should have a clear contract with the freight forwarder and customs agent who will act as the declarant — you may want to consider HMRC’s published guidance on using a customs agent
• may wish to create a template to provide clear instructions to your agent
• should make sure you receive (and retain) copies of declarations
• should make sure you check the accuracy and correctness of declarations made on your behalf
• should make sure you arrange for errors to declarations to be notified immediately — you should familiarise yourself with HMRC’s published guidance on reporting errors

Control of goods

Consider the following:

• make sure that goods shipped to you are approved under your Freeport business authorisation
• if processing, monitor how long your goods take to move through the business
• if throughputs are being exceeded, arrange for your authorisation to be amended
• regularly review the appropriateness of the authorisation under which you are operating

Record keeping

Customs site operators must keep a record of all goods in the Freeport customs site. It is the responsibility of Freeport businesses to provide the customs site operator with enough information to make sure records are accurate and complete. A customs site operator may allow you to directly access and update their records.

To meet record-keeping requirements, you must give the customs site operator the following information for each consignment, as a minimum:

• the air waybill number or shipping number
• the Freeport customs special procedure the goods have been placed under
• the date and details of any customs formalities
• details of any electronic import or export declarations
• the date and time the goods arrived at the business in the site
• unique commercial identification references
• the number and kind of packages
• the quantity and usual commercial or technical description of the goods
• the identification marks of the container to identify the goods and weights (gross and net)
• registration number of vehicles carrying goods to the Freeport customs site
• the details of the business in the Freeport customs site where goods have been received

You can find more details on the information and record keeping needed when operating a UK Freeport customs site.

In addition to the general characteristics of any goods, there are specific record keeping requirements for authorised Freeport businesses. For Freeport goods, the records of authorised businesses should contain:

• the reference number of the authorisation used to place the goods under the Freeport customs special procedure
• the reference numbers of the declarations used to place the goods under the Freeports customs special procedure and to discharge the procedure — if these are not available use codes, numbers or references that can identify the declarations
• information that clearly identifies any documents, other than customs declarations, connected to the placing goods under the Freeports customs special procedure and their discharge
• details of marks, identifying numbers, numbers and kind of packages, the quantity and commercial or technical description of the goods and (where relevant) details of any containers used
• the location of the goods and details of any movements that have taken place
• the customs status of the goods — whether they are UK or non-UK goods
• details of any usual forms of handling that may have taken place
• details of any change tariff classification because of the handling
• the costs involved during any usual forms of handling
• the rate of yield or method of calculating it
• details of any use of equivalence
• details of any transfer of rights and obligations that may have taken place
• the date and time that the goods were received in the free zone
• any additional information HMRC may ask you to keep

Read HMRC’s published guidance for more information on record keeping when moving processed or repaired goods into free circulation or re-exporting them. 

Read Excise Notice 206 for information on the general types of records you will need to keep as an excise business operating in a Freeport.

You should also have records to support your due diligence checks.

There will be additional records that will be required.

Freeport Excise warehouse

In addition to normal records for the operation of a production, processing and storage facility you will need to also record: 

• details of the customs import declaration to confirm goods received are under the Freeport customs special procedure
• confirmation of authority of customs site operator to removal FCSP goods from the customs site
• removal of FCSP goods from the customs site

You may find it useful to refer to guidance for excise traders. Remember that excise records must be kept for 6 years.

The type of record you keep will be dependent on the type of goods held, the way you use your authorisation and the type of authorisation you make. 

Freeport businesses importing and depositing goods in a Freeport excise warehouse 

As a business engaged in trade in excise goods you will be required to keep the records as prescribed by Excise Notice 206. You are recommended to conduct necessary due diligence to make sure that you do not acquire goods from or enter goods into supply chains that will facilitate fraud.

You should keep records of all import and export declarations made on your behalf to demonstrate compliance with the Freeport customs special procedure for excise goods. 

You should be prepared to provide any information necessary for the Freeport Excise business in whose warehouse you are depositing goods to perform necessary due diligence. 

Read Excise Notice 206 for more information on revenue traders’ records.

HMRC will periodically check that the terms of both the customs site operator authorisation and the Freeport customs special procedure are being complied with. This may involve HMRC physically visiting a site(s) to inspect goods.

HMRC may conduct a compliance check on your business to make sure that you have control over your goods and are treating them correctly for the purposes of duties and VAT.

It is likely that HMRC would ask further queries if any of the following scenarios were identified:

• goods are being declared incorrectly
• customs site operator records are inaccurate or out-of-date
• goods under the Freeport customs special procedure do not appear to be under control

HMRC’s factsheet provides more information on compliance checks for customs.

What to do if you make a mistake

It is anticipated Freeport businesses will use these guidelines, the terms of their authorisation, and other published guidance to make declarations. If you do make a mistake, you must correct it.

As soon as you become aware of an error in a declaration you should:

• notify the customs site operator
• amend or withdraw your declaration

For more information, read the HMRC guidance on:

• cancelling or amending import declarations
• cancelling or amending simplified import declarations
• amending exports

If your mistake is in relation to the terms of your authorisation, you should contact your supervising office in HMRC to discuss these terms and whether an amendment to your authorisation is appropriate.

Where you fail to meet your obligations, you may be subject to customs civil penalties or the revocation of your authorisation or both.

If you require further help, you should speak to your supervising office or email: freeportbusinessapplications@hmrc.gov.uk.