Guidance

Apply to use the UK Freeport customs special procedure

If you’re a business who wants to declare goods into or keep goods in a Freeport customs site, or both, you will need to apply to use the Freeport customs special procedure.

• From: HM Revenue & Customs
• Published: 20 September 2021
• Last updated: 31 August 2023 — See all updates

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

Who should apply

Before you apply you should check if you need the Freeport customs special procedure or if you can use existing customs special procedures.

You should only apply if you have a provisional agreement in place with the customs site operator at the location where you intend to store or process your goods.

You should also check if your goods can be moved into a Freeport customs site.

What you’ll need

You’ll need:

• your Economic Operator Registration and Identification (EORI) number — if you do not already have an EORI number you must apply for one before filling out this form
• your business information — for example, address, company registration number and contact details
• your PAYE Scheme Reference (if you have one)
• your Unique Taxpayer Reference (UTR)

If you undertake storage activity

You’ll need details of the goods that you want to import, including:

• commodity codes
• description
• quantities and values

For excise goods, you will need to indicate the classes of goods you intend to store under the Freeport customs special procedure.

You’ll also need details of goods that could be considered a health hazard including those:

• likely to spoil other goods
• that require special storage facilities like meat or chemical products

If you undertake processing activity

You’ll need details of:

• the goods that you want to import, including:
  • commodity codes
  • description
  • quantities and values
• how you will process the goods

If you intend to produce excise goods, you’ll need to apply for the relevant excise production regime (in addition to the Freeport customs special procedure).

How to apply

You’ll need to complete the form and send to HMRC by either email or post.

To do this:

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.

Apply to use the Freeport customs special procedure

PDF, 475 KB, 10 pages

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After you’ve applied

When we authorise you, you’ll get a letter that sets out the authorisation conditions.

Conditions include:

• paying Customs Duty and other charges
• making sure you are keeping records

If you’re authorised to store goods, you’ll also be responsible for:

• security and control of the goods, including keeping stock records and accounting for shortages
• co-operating with us as supervisors of your authorisation
• allowing us access to your premises, your records and the goods at any reasonable time

You can keep your goods in the customs site for an unlimited time after we authorise you, however, if we think they might be a threat to humans, animals, plant health or the environment, we can tell you to move them out.

How to cancel, amend or renew your authorisation

You can email: [email protected]

You can also write to:

Freeport Authorisations
HM Revenue and Customs
BX9 2AA

You should also email or write to us if there has been a change to your business which may impact on your authorisation, such as, changing your trading name or being taken over by another business.

Published 20 September 2021
Last updated 31 August 2023 + show all updates

1. 31 August 2023

   Removed section explaining that you will no longer you be able to make import declarations on the Customs Handling of Import and Export Freight (CHIEF) system. This is because the CHIEF system is no longer available.

2. 4 July 2022

   Information about not being able to make import declarations on the Customs Handling of Import and Export Freight (CHIEF) system from 1 October 2022 has been added.

3. 31 March 2022

   Guidance about what you will need if you undertake storage activity has been updated.

4. 19 November 2021

   Updated to include the information you need to give about goods that could be considered a health hazard when you apply to use the Freeport customs special procedure.

5. 15 November 2021

   A link to check if your goods can be moved into a Freeport customs site has been added.

6. 15 October 2021

   The Application for freeport customs special procedure authorisation (FPT2) form has been updated.

7. 8 October 2021

   You can now apply to use the Freeport customs special procedure using the form, which you can send to HMRC by either email or post.

8. 20 September 2021

   First published.