There will be simplified declaration procedures for goods entering a Freeport.
Non-controlled goods will be declared via entry in commercial records.
Controlled and excisable goods will need to complete a simplified frontier declaration.
Import or export declarations will be required for goods leaving the Freeport.
Excise duties, duty and import VAT will be suspended when the goods enter a Freeport and payable when they leave.
Goods can be bought and sold in a Freeport provided both parties have the same customs authorisation.