Logistics & customs

Can goods move between Freeport customs sites?

Yes. China-sourced goods can transfer between Freeport customs sites rather than being released to the UK market. Authorisation, removal records, operator notifications and the receiving declaration matter; controlled goods require a full declaration. Use a shared handover checklist with Cambridge China Bridge.

Written by Bono Xu, Founder, Cambridge China Bridge · 3 min read · Updated 2026-10-20

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Agree the customs route before booking transport

HMRC allows transfer to another Freeport business authorisation holder as a disposal route, separately from release to free circulation. Businesses need authorisation before declaring goods to the Freeport customs special procedure.

Ask the receiving business to confirm its authorisation and intended customs treatment in writing. This guide covers the transfer handover; our UK customs clearance guide covers the wider import process.

Sending records and operator notifications

When sending goods to an authorised business in a different Freeport customs site, keep details of the goods removed in your records and provide movement information to your site operator. HMRC separately says that moving goods authorised at another Freeport location requires removal records and movement information for both site operators.

Identify which situation applies before dispatch. Agree who sends each notification and ask for acknowledgement. Link the dispatch record to the receiving business, destination premises and consignment reference so the receiving team can match the delivery.

Receiving non-controlled goods

For non-controlled goods received from an authorised business in a different Freeport customs site, HMRC requires a declaration by conduct. The receiving business must receive the goods at its business premises in the customs site, tell its site operator they have arrived and make an entry in its commercial records.

Prepare a matching receipt checklist covering the goods description, quantities, invoice references and dispatch reference. Compare the delivery against the customs paperwork, record discrepancies and obtain the receiving business’s confirmation that its receipt entry and operator notification are complete.

Receiving controlled goods

For controlled goods received from an authorised business in a different Freeport customs site, HMRC requires a full declaration using the Freeport procedure code in its declaration completion requirements for Great Britain.

Ask your broker to confirm whether the goods are controlled before choosing the receiving process. Request the proposed code and declaration reference rather than assuming that an arrival entry alone is enough. Our customs procedure code guide explains how to read the code.

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Close the handover before treating it as complete

Keep the sending record, movement notifications, delivery evidence and receiving record together. Ask the receiving business to identify any missing cartons or mismatched references, and agree who resolves them. A carrier’s delivery confirmation alone does not show what the receiving business entered in its records.

If the plan changes to release into free circulation, HMRC says import duties must be accounted for before release. Ask the broker to confirm the revised customs route before giving delivery instructions for UK market stock.

Frequently asked questions

Can China imports move between Freeports without UK release?

Yes, transfer to another Freeport business authorisation holder is a route separate from free circulation. Confirm the authorisation, sending records, operator notifications and receiving declaration.

Who tells the Freeport operator about the transfer?

The sender provides movement information to its operator; the non-controlled recipient reports receipt to its operator. HMRC’s separate route for goods authorised at another location requires information for both operators.

Do non-controlled goods need a receiving declaration?

Yes. Receipt from an authorised business in a different customs site requires declaration by conduct: receipt at the business premises, notification to the receiving operator and an entry in commercial records.

Do controlled goods need a full declaration?

Yes. HMRC requires a full declaration using the Freeport procedure code when controlled goods are received from an authorised business in a different Freeport customs site.

Sources

  1. HMRC: Declaring goods and paying tax when using a UK Freeport customs site

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