Apply to be a UK Freeport customs site operator

A Freeport customs site (also known as a ‘free zone’) 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, you’ll 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 will:UK:

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

Goods willmust need to 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 port’s Community Systems Provider inventory system
• it is permitted under the presentation rules of the port’s approval — 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 wouldneeds need to be approvedauthorised to process or store goods there under duty suspension. The required authorisation can be either:

• the Freeport customs special procedure
• an existing authorisation held for a different customs special procedure such as inward processing or customs warehousing

BeforeWhat youyou’ll applyneed

What you’ll need

You’ll need to:

• have an EORI number — you’ll need to apply for onean EORI number if you do not have one
• demonstrate you can meet the safety and security standards in relation to the Freeport customs site — you’llHMRC will betake takenyou through this during the application process by HMRC
• have details of the land being used for the Freeport customs site, which maymust include:
  • theinclude area of the site
  • detailed maps showing the site and entry and exit points — thisthese should be on a scale of 1:1250
• demonstrate that you meet the requirements to be designated as a Freeport customs site operator — check operating a UK Freeport customs site for the requirements

You’ll also need to show you’ll 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 there’s 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 you will also need to:

• meet the standards of the excise fit and proper test
• demonstrate you have robust due diligence procedures in place where businesses on your site will trade in alcohol

If you’re planning to use transit to bring goods into, or take goods out of, your Freeport customs site on behalf of a business,business

You’ll you’ll also need to:

• get ready to use transit to move the goods
• apply for transit simplifications, consignor or consignee status, to allow you to start or end a transit movement at your Freeport customs site

If you’re planning to move goods to an External Temporary Storage Facility at your Freeport customs site,site

You’ll you’ll need to:

• apply for separate external temporary storage at your location 
• meet the requirements for receiving goods in temporary storage — read ‘moving goods between temporary storage facilities’ in ‘Managing your temporary storage facility’ to check the requirements

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. This will include setting up your designation order.

How to complete the form

You’ll need to:

1. Download and save the form on your computer.

2. Open it using the latest free version of Adobe Reader.

3. Complete it on-screen.

Register an interest to be a freeportFreeport customs site operator

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