The UK Government has published guidance about what businesses need to do in order to use Freeport customs sites. The guidance covers applying for and using special customs procedures.
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
If your goods are purchased in the UK, you will continue to pay duties and import taxes using the normal UK rates.
For further information visit GOV.UK.