Freeport stock records for China imports
The authorised Freeport business needs records tracing goods, customs status, processing, movements and discharge. The site operator keeps arrival and departure evidence. Business records must remain available for at least 5 years after discharge. Agree the factory paperwork handover with Cambridge China Bridge.
Agree who maintains each record
Treat the authorised Freeport business’s stock account and the customs site operator’s movement records as connected records with different purposes. The operator must keep electronic records for 5 years and provide them on request to HMRC or Border Force. Agree who supplies information, who updates it and how discrepancies are resolved.
Before shipment, name the authorised business responsible for the goods and agree a shared consignment reference with the operator and broker. Use our agent, forwarder and broker guide to clarify the buying, transport and declaration roles. Ask Cambridge China Bridge’s staff in China to coordinate matching factory descriptions and carton marks.
Identify the goods and their customs status
HMRC’s business-record checklist includes the responsible business’s authorisation number, entry and discharge declarations, related document references, package marks, identifying numbers, quantities, descriptions and relevant container details. It also includes location, movements and customs status, including whether goods are UK or non-UK goods.
Connect each stock entry to the factory invoice, packing list and transport document. Record customs status separately from the factory’s country: do not use a supplier address as the status field. Our customs documents guide covers the underlying shipment papers. For accounting segregation, HMRC also lists goods type, customs status and, where appropriate, origin.
Trace handling and processing
Record usual handling and any resulting tariff classification or valuation changes. For processing, record allocation dates, throughput periods, rate of yield and any equivalence used. HMRC requires a complete processing audit trail from entry into the procedure until the processed goods leave it or are allocated to storage under it, including quantities, customs value and commodity codes.
Link factory components to the resulting products rather than overwriting the incoming stock description. Keep a reconciliation showing inputs, outputs and differences, and record lost or damaged goods. HMRC does not require submission of a Bill of Discharge for processing under the Freeport customs procedure, but that does not remove the audit-trail requirement.
Record movements and support removal
The operator’s arrival record includes transport references, customs procedure and formalities, declarations, arrival date and time, commercial references, packages, descriptions, container marks, weights, vehicle registration and receiving business. Where an arrival notification is required, the operator keeps its contents and receipt date and time. Agree a receipt confirmation that can be matched to your stock entry.
Before departure, give the operator notification and evidence supporting a permitted removal. Evidence can include release messages, cleared declarations, relevant authorisations and commercial documents explaining the destination and reason for movement. The operator keeps the notification, evidence, timing and business details, plus the customs representative’s details where applicable. Record movements to and receipts from other free zones in your business records.
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Close the stock entry and retain the evidence
Keep the declarations and supporting document references that show how each quantity entered and was discharged from the procedure. Where appropriate, record transfers of rights and obligations, and keep any additional information HMRC requests. For export removals, evidence that the goods are to be removed for export must be provided to the operator. A delivery booking alone should not be your closure check.
Business records must be kept for a minimum of 5 years after discharge from the procedure. Record that discharge date against each closed entry and agree continued access if you change operator or broker. Test whether you can retrieve a consignment’s complete history. For the wider import workflow, see UK customs clearance.
Frequently asked questions
Can the Freeport operator keep our records for us?
HMRC allows the operator to let a site business update its records directly. Agree access and responsibilities, while keeping your business stock and processing audit trail retrievable.
How long must we keep Freeport stock records?
Business records must be kept for at least 5 years after discharge from the procedure. HMRC separately requires the operator to keep electronic records for 5 years.
Do we need a Bill of Discharge for Freeport processing?
HMRC does not require its submission for goods processed under the Freeport customs procedure. Your records must still contain the complete processing audit trail.
What evidence does the operator need before goods leave?
Notification and evidence supporting a permitted removal. This can include release messages, cleared declarations, relevant authorisations and commercial documents showing destination and reason for movement.