Guidance

Apply to be a UK Freeport customs site operator

Find out who can be a UK Freeport customs site operator and what you바카라 사이트檒l need to apply and get authorised.

From:
HM Revenue & Customs
Published
31 August 2021
Last updated
1 October 2024 바카라 사이트� See all updates

Where we refer to a 바카라 사이트楩reeport바카라 사이트� in this guidance, this also applies to 바카라 사이트楪reen Freeports in Scotland바카라 사이트� unless otherwise stated.

A Freeport customs site (also known as a 바카라 사이트榝ree zone바카라 사이트�) is a secure, enclosed customs zone where some normal tax and customs rules do not apply.

A Freeport customs site can be an area either:

  • within an existing port approved location
  • outside of a port, but will usually need to be within a Freeport boundary

If a planned Freeport customs site is located within an existing port, you바카라 사이트檒l need to change your port approval to reflect the new arrangement.

Operating a Freeport customs site

Freeport customs sites cannot be used as a first point of presentation of goods brought into the UK. Any business bringing goods into the UK must first present their goods to customs, in a way specified by the port approval. Only after customs have cleared the goods can they be moved to a Freeport customs site.

Goods that have not been cleared by customs are not allowed to be within the area identified as the Freeport customs site.

For example, if a port is authorised to operate temporary storage, goods arriving in the UK:

  • must be declared to temporary storage
  • must be presented to customs on arrival
  • will only be allowed to leave temporary storage when they have the appropriate clearances

Goods must be kept in the port temporary storage area waiting for clearance to leave where:

  • a declaration to the Freeport customs special procedure is not made before the goods arrived
  • the port temporary storage facility has not received a request from an approved external temporary storage facility to remove the goods
  • there are commercial or regulatory reasons for doing so

Goods can be moved directly to the Freeport customs site from the vessel where it has already been confirmed that they have been cleared by customs. For example, if:

  • a declaration to the Freeport customs special procedure was made before the goods arrived and a release has been received through the port바카라 사이트檚 Community Systems Provider inventory system
  • it is permitted under the presentation rules of the port바카라 사이트檚 approval 바카라 사이트� for example, this could include bulk goods

Goods needing inspection must be made available to the relevant authority within the existing port or airport before being moved to the Freeport customs site.

Find out more about operating a Freeport customs site.

Who should apply

Freeport customs sites are run by an operator, who will be responsible for the security of the site and keeping records about goods moving in, around and out of the site.

To be an operator you must have, or intend to have, at least one business using your Freeport customs site to move goods into or out of the site.

A Freeport customs site operator can also be approved as a Freeport business to use the site and move goods in or out of it.

Any business using your Freeport customs site needs to be authorised to process or store goods there under duty suspension. The required authorisation can be either:

What you바카라 사이트檒l need

If you want to apply to be a Freeport customs site operator, you must have first agreed this with the operator of the wider Freeport.

You바카라 사이트檒l need to:

  • have an EORI number 바카라 사이트� apply for an EORI number if you do not have one
  • demonstrate you can meet the safety and security standards in relation to the Freeport customs site 바카라 사이트� HMRC will take you through this during the application process
  • have details of the land being used for the Freeport customs site, which must include detailed maps showing the site and entry and exit points 바카라 사이트� these should be on a scale of 1:1250
  • demonstrate that you meet the requirements to be designated as a Freeport customs site operator 바카라 사이트� check operating a UK Freeport customs site for the requirements

You바카라 사이트檒l also need to show you바카라 사이트檒l have an authorised Freeport business on site whose activities include goods that have been declared to the Freeport procedure within 12 months of designation.

For example, correspondence between the Freeport customs site operator and the potential tenant demonstrating there바카라 사이트檚 an agreement in principle for them to both:

  • secure authorisation as a Freeport business
  • begin operations storing or processing goods declared to the Freeport customs special procedure within 12 months of designation

If you intend to host businesses dealing in excise goods

You will also need to:

  • meet the standards of the excise fit and proper test
  • demonstrate you have robust due diligence procedures in place

If you바카라 사이트檙e planning to use transit to bring goods into, or take goods out of, your Freeport customs site on behalf of a business

You바카라 사이트檒l also need to:

If you바카라 사이트檙e planning to move goods to an External Temporary Storage Facility at your Freeport customs site

You바카라 사이트檒l need to:

How to apply

You can apply by registering an interest using the online form. HMRC will then help you through the authorisations you need to become a Freeport customs site operator.

How to complete the form

You바카라 사이트檒l need to:

  1. Download and save the form on your computer.

  2. Open it using the .

  3. Complete it on-screen.

PDF, 202 KB, 1 page

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Updates to this page

Published 31 August 2021
Last updated 1 October 2024 show all updates

  1. Clarified that details you give us of the land being used for the Freeport customs site, must include detailed maps showing the site and entry and exit points 바카라 사이트� these should be on a scale of 1:1250.

  2. Information about holding an agreement in principal with the excise business before you apply for any excise activity has been removed.

  3. Information about what you will need before you apply has been updated.

  4. Guidance has been added about the requirements for operating a Freeport customs site when goods first arrive in the UK, and who should apply to be a Freeport customs site operator. Guidance has also been updated with information about what you'll need to do if you바카라 사이트檙e planning to use transit to bring goods into, or take goods out of, a Freeport customs site on behalf of a business.

  5. Welsh translation added.

  6. First published.

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