COMPLYZARD
Try 1 month free

Storing, processing or producing excise goods in a UK Freeport customs site

Document preview9 pages
Download
Cover of Storing, processing or producing excise goods in a UK Freeport customs site
Page 1 of 9

Download this document free

Get this document with your free trial. Choose from the full Complyzard library.

Try 1 month free30 days free, then $19/month. Trial terms apply. Card required. Cancel anytime.
Document information
ByHM Revenue & Customsjade_ridge_fccc82

Find out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so.

Adapted edition

Tax compliance
Document type
Reference Guide
Format
DOCX
Pages
9
Language
English
Version
1.0
Updated
2026-09-16
Category
Governance & assurance
Licence
Open Government Licence v3.0
Description

Find out who can be authorised to store, process or produce excise goods in a UK Freeport customs site and how to apply to do so. Consult the original guidance for current legal and operational details.

Contents
  • Overview
  • Who can be authorised as a Freeport excise business to operate a Freeport excise warehouse
  • Applying to be authorised as a Freeport excise business to operate a Freeport excise warehouse
  • Your obligations as a Freeport excise business to operate a Freeport excise warehouse
  • Carrying out due diligence
  • Keeping records
  • Electronic records
  • Access we require
  • Marking and controlling your stock
  • Storing excise goods with different duty status on a single approved site
  • Permitted operations in a Freeport warehouse
  • Records you must keep for operations performed
  • Gains and losses during operations
  • Statements on labels
  • Production of excise goods in a Freeport
  • Destruction of goods and deficiencies in stock
Source and licence
Storing, processing or producing excise goods in a UK Freeport customs site

HM Revenue & Customs

Original source OGL-UK-3.0

AttributionHM Revenue & Customs, ‘Storing, processing or producing excise goods in a UK Freeport customs site’ (updated 18 November 2025), reused under the Open Government Licence v3.0.

ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.

Version history
  • v1.016/09/2026
Report this document