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Declaring goods and paying tax when using a Freeport customs site
If you’re authorised to use the Freeport customs special procedure, you'll need to declare the goods and pay any tax due on goods you move into or out of a Freeport customs site.
Before you declare any goods
Before declaring any goods you’ll need to be authorised to use the Freeport customs special procedure. This is single authorisation combined with easier declaration requirements.
You will need to check if you are moving controlled goods. These are any goods that:
- are on the list of prohibitions and restrictions enforced by customs on goods from third countries only
- are subject to excise duty— see the table for excise goods
- would be subject to a commercial or an agricultural policy measure or anti-dumping duty, countervailing duty or safeguard duty — if they were declared for free circulation