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<p>Freeports are playing a crucial role in our post-COVID-19 recovery, helping to
build back better, drive clean growth and contribute to realising the Levelling Up
agenda. We have designated tax sites through secondary legislation in four Freeports
and we will continue to designate more tax sites this year. Legislation has also been
laid to underpin the customs and VAT regime and two customs sites have been already
designated in law in different Freeports. HMG continues to support Freeports with
the delivery of their customs sites and will continue to designate customs sites as
the relevant criteria are demonstrated. Maps for designated tax and customs site are
available on gov.uk. Freeports will be fully operational following designation of
tax and primary customs sites, with seed funding to be released on approval of their
full business cases, expected later this year.</p>
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