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<p>Businesses authorised by HMRC to operate on specific, secure 'customs sites' within
Freeports can take advantage of a special customs procedure which builds on facilitations
available elsewhere in the UK. The details of this procedure can be found (attached)
in <a href="https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Foperating-a-freeport-customs-site&data=05%7C01%7CParliamentary%40levellingup.gov.uk%7C3325d833154a49fd34a608db132c3c85%7Cbf3468109c7d43dea87224a2ef3995a8%7C0%7C0%7C638124852923243019%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=jf0pnSsexojFplV%2BGIc3JafkvtubQVb2u8YUP%2Badh2c%3D&reserved=0"
target="_blank">HMRC's guidance on customs sites</a>.</p><p> </p>
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