Apply to use the UK Freeport customs special procedure
Source: gov.uk (2025-09-26)

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

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 (https://www.gov.uk/guidance/get-your-business-ready-to-use-a-freeport-customs-site) 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 (https://www.gov.uk/guidance/check-if-your-goods-can-be-moved-into-a-freeport-customs-site).

What you’ll need

You’ll need:
- your EORI number — if you do not already have one you must get an EORI number (https://www.gov.uk/eori) before filling in 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’ll 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:
- commodity codes
- description
- quantities and values
- how you’ll 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 it to HMRC by either email or post.

To do this:

Download and save the form on your computer.

Open it using the latest free version of Adobe Reader (http://get.adobe.com/uk/reader/).

Complete it on-screen.

(https://assets.publishing.service.gov.uk/media/68d6585ee65dc716bfb1de11/FPT2.pdf)

Apply to use the Freeport customs special procedure (https://assets.publishing.service.gov.uk/media/68d6585ee65dc716bfb1de11/FPT2.pdf)

PDF, 476 KB, 10 pages

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After you’ve applied

You’ll receive a letter telling you if we’ve approved your application or not.

If you do not get approval, the letter explains the reasons why and tells you about the review and appeals procedure.

If we do approve your application, 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 (https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them)
If you’re authorised, 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 or amend your authorisation

You can cancel or amend your authorisation by emailing: xxx@xxx.xx (mailto:xxx@xxx.xx)

You can also write to:

Freeport AuthorisationsHM Revenue and CustomsBX9 2AA

You should also email or write to us if there has been a change to your business which may affect your authorisation such as:
- changing your trading name or your trading address
- if the owner of the business changes