Guidance

Get your business ready to use a UK Freeport customs site

Find out what you’ll need to do if you’re a business who wants to move goods into or out of a UK Freeport customs site.

Where we refer to a ‘Freeport’ on this page, this also applies to ‘Green Freeports in Scotland’ unless otherwise stated.

Freeport customs sites (also known as a ‘free zone’) are secure customs zones where you can import or export goods inside the UK’s land border, but where some different import or export rules apply.

If you choose to use a customs site to import or export goods, you may be able to:

  • get relief from duties and import taxes
  • use simplified declarations processes to reduce administrative burdens
  • choose which rate of Customs Duty you use if processing the goods changes their classification

Check what authorisation you need to use a customs site

You can apply to use the Freeport customs special procedure (a single authorisation combined with easier declaration requirements) to import goods for:

  • processing or repair
  • storage, including usual forms of handling

Where the goods are being declared for storage, only the Freeport business authorisation holder can store goods within the Freeport customs special procedure.

If you are using another customs special procedure

If you do not apply to use the Freeport customs special procedure, you can choose to use an existing customs special procedure that you are already authorised for. This can be used to import goods for export or for sale in the UK as well as:

  • processing or repair
  • storage

Using an existing special procedure authorisation

If you intend to use an existing customs special procedure, the usual conditions of your existing authorisation will apply. But you’ll need to comply with the general Freeport customs site rules on records you’ll need to keep.

You may also need to tell HMRC of any changes to your authorisation. For example, if the customs site is going to be a new processing or storage location.

Published 20 September 2021
Last updated 31 March 2022 + show all updates
  1. Guidance has been updated about checking what authorisation you need to use a customs site.

  2. 'Certain controlled goods' has been added to the information on which goods you cannot import or export using the Freeport customs special procedure.

  3. You cannot currently use the Freeport customs special procedure to import or export excise goods. The guidance will be updated with details about when you can do this as soon as possible.

  4. First published.