Getting started

Can I use my existing customs approval at a Freeport?

Yes. You can use an existing inward processing or customs warehousing authorisation at a Freeport customs site instead of applying for the Freeport procedure. Its conditions still apply, alongside site rules, and a new location may need an amendment. Coordinate factory shipment paperwork with Cambridge China Bridge.

Written by Bono Xu, Founder, Cambridge China Bridge · 2 min read · Updated 2026-10-25

A leather folder, notebooks and a pen laid out on a wooden desk

Choose the procedure before booking the site

HMRC allows businesses to use an existing authorised customs special procedure at a Freeport customs site. Your existing authorisation conditions continue to apply, together with general site record rules.

Ask your broker to identify the authorisation covering the proposed goods and activity. Put that choice in the warehouse instructions before booking delivery. For the wider arrival process, use our UK customs clearance guide.

Check the location and request any amendment

HMRC says you may need to notify changes to your authorisation when the customs site becomes a new processing or storage location. For inward processing, the authorisation letter must list the site as a processing location and describe the processing carried out there.

Compare the proposed address and activities with your authorisation letter. Send HMRC the differences and ask which amendment is needed. For customs warehousing, ask explicitly whether the proposed storage premises are covered. As a booking safeguard, obtain written confirmation of coverage before instructing delivery.

Agree the additional site controls

The site operator must keep consignment records, including the customs procedure, arrival details and goods identification. Agree how your broker and warehouse will supply that information. Build the handover around the shipment papers in our customs documents guide.

Sealed or locked transport units must be opened so the site operator can check their contents. The operator may request unloading for further inspection. Ask who arranges access, who attends and how discrepancies will be recorded before the container arrives.

Keep the VAT treatment and responsibilities clear

When you use an existing customs special procedure, its usual VAT rules apply. Ask your broker and accountant to explain the treatment for your planned storage, processing and sale before comparing costs.

Keep a shared instruction pack containing the authorisation letter, any amendment, site address, activity description and records handover. Name the person responsible for each task. Our sourcing agent, forwarder and broker guide helps you allocate the work; Cambridge China Bridge can coordinate factory-side shipment documents through its staff in China.

Frequently asked questions

Do I need a separate Freeport procedure authorisation?

You can use an existing authorised customs special procedure instead. Check that its location and activity coverage match your plans, and agree the additional site records.

Must I add the Freeport to my inward processing approval?

The authorisation letter must list the customs site as a processing location and specify the processing there. Ask HMRC about an amendment if either is missing.

Does my customs warehouse approval cover a new Freeport site?

Check your authorisation rather than assuming coverage. HMRC says a new storage location may require notification of changes. Ask HMRC to confirm the amendment needed.

Do Freeport VAT rules replace my existing procedure rules?

HMRC says the usual VAT rules for your existing customs special procedure apply. Confirm the treatment of your planned transactions with your broker and accountant.

Sources

  1. HMRC: Get your business ready to use a UK Freeport customs site
  2. HMRC Freeports technical handbook: Using a Freeport customs site
  3. HMRC: Operating a UK Freeport customs site
  4. HMRC: Declaring goods and paying tax when using a UK Freeport customs site

Monthly email

What changed for UK buyers from China, and when to act

One email at the start of each month. Every figure has an official source.

One email a month. Unsubscribe with one click. Privacy

Discuss your sourcing project

Tell us the product, quantity and destination. Our own staff in China verify factories, follow production and inspect before shipment. We reply the same working day to confirm receipt and arrange next steps.

Discuss your sourcing project
Get a quote