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HMRC internal manual

Export Procedures

Guidance on other procedures: Free Zones

Goods exported from free zones are not subject to the same general export procedures as other goods.

A Free Zone is a designated area where non-Union goods are treated as outside the Customs territory of the Union for the purposes of import duties.

This means that import duties (including agricultural charges) are not due provided the goods are not released for free circulation.

Import VAT and Excise duty is also suspended until the goods are removed to the UK market or used or consumed within the Free Zone.