These Freeports serve as strategic hubs where goods can be imported, manufactured, and re-exported with favourable tax incentives, contributing to enhanced economic activity and job creation.

In 2023 HMRC now have:

• 23 out of 24 designated tax sites across the English Freeports
• Ten designated Customs sites across 7 of the 8 English Freeports, including multiple sites at both Liverpool City Region and Solent Freeports, with ongoing work to support Humber in securing their first Customs site.

HMRC also announced 2 Green Freeports in Scotland, Inverness and Forth, and 2 Freeports in Wales, Anglesey and Celtic, all working towards getting their first tax and Customs sites designated in 2024. 

In November 2023, the Autumn Statement revealed the window to claim Freeport tax reliefs will be extended from 5 to 10 years, until September 2031 in English Freeports, conditional on agreement of delivery plans with each Freeport.

The UK Government plans to collaborate closely with the Scottish and Welsh governments to extend Freeports to Scotland and Wales, aiming for a uniform implementation. Additionally, ongoing efforts will be maintained to engage stakeholders in discussions on optimal strategies for supporting investment in Northern Ireland. 

HMRC have stated that they remain keen to support businesses looking to take advantage of the benefits on offer within UK Freeports and has developed several products to help explain the tax and Customs offer, some of which have been recently updated and can be accessed using the below links:

• Freeports YouTube video – a high-level overview of the tax and Customs offer

• HMRC Freeports Induction Pack – a more detailed outline of the tax and Customs benefits and information on how to apply

• HMRC Freeports business examples – a series of customer journeys that explain how the benefits can work in practice.

Further information on Freeports can be found here on the main Freeports page. HMRC has requested that any businesses with Freeport-related inquiries direct them to the team mailbox at: hmrcfreeports@hmrc.gov.uk.

To assist you further with any international trade enquiries you may have, we wanted to highlight our OneCall™ service. You can find more information here: