A Freeport customs site (also known as a 'free zone') is a secure, enclosed customs zone where some of the normal tax and customs rules don't apply.
Freeport customs sites are run by an operator, otherwise known as a Customs Site Operator (CSO), who will be responsible for the security of the site and keeping records about goods moving in, around and out of the site, and activities undertaken.
Customs Sites are intended to be used by "Freeport businesses," which are persons or businesses authorised to declare goods to a free zone procedure, or carry out free zone activities (otherwise known as Business Operators). The CSO may also choose to be the sole Business Operator within the customs site.
Gov.uk has information on:
- the process for applying to be a CSO with HMRC
- obtaining Freeport Business Operator status through applying to use the Freeport customs special procedure.
If you want your business to apply to be a CSO, endorsement is required by the East Midlands Freeport Board, before submitting a Registration of Interest to HMRC.
If you would like to learn more about becoming a CSO, please email email@example.com.