Summary
This handbook provides guidance on the Freeport customs procedure and using or operating a Freeport customs site. It doesn’t cover Freeport tax sites or their direct tax incentives and reliefs.
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Contents
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Information about what a Freeport is and where they are located.
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Information about the legislation used in relation to Freeports.
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Information about designation of Freeports.
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Information about customs site operator’s responsibilities, notification, record keeping requirements, joint and several liability.
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Information about permitted activities, customs declarations, processing goods, record keeping, excise goods and supply of goods on a Freeport customs site.
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Information about Freeports in Northern Ireland.
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Information about civil penalties for contraventions of free zone requirements.
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Information about the transfer of rights and obligations for Freeports.