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.