Please note that Free Zones will not be available within the UK with effect from July 2012.

If you wish to obtain benefits similar to those under the Free Zone arrangements you are advised to consider customs warehousing arrangements.

Normally, you lodge a declaration on the Single Administrative Document (SAD), also called the C88, to remove goods from a Free Zone. The manager of the Free Zone can do this on your behalf.

However, make sure these SAD boxes contain the following information:

Box 21 - GB

Box 25 - the code for the mode of transport by which the goods entered the EU - 1 to 9

Box 30 - the location code for the Free Zone concerned

Box 37 - a Customs Procedure Code (CPCs) in the 40 78 series

Box 49 - type Z followed by the 7-digit authorisation number.

Alternatively, you can apply to use Customs Freight Simplified Procedures (CFSP) to remove your goods. The Local Clearance Procedure (LCP) can be used. In this case, you need to use specific CPCs on the Supplementary Declaration.

Some goods may have to be examined by Customs before they are released. If this applies to your goods, you need to notify Customs that you want to remove your goods from the Free Zone 24 hours in advance.

It is an offence to remove goods from a Free Zone without Customs authority.

Your obligations on removing goods from a Free Zone depend on where the goods are going:

If your goods are to be put into free circulation once they leave the Free Zone, import duty and any other charges must be paid. A Customs declaration is required. This can be done either on the SAD (C88) or electronically via Customs Freight Simplified Procedures (CFSP).

If your goods are being removed to another European Community (EC) country, you will need to decide whether they should be put into free circulation on removal - paying the import duty and any other customs charges due - or whether they should remain in duty suspension, in which case you will need to enter the goods to Community Transit or another customs suspense procedure such as inward processing or customs warehousing.

If your goods are being exported to a non-EC country, you do not need to pay import duty or other customs charges. A Customs (re-)export declaration is required. This can be done either on the SAD (C88) or electronically via the National Export System (NES).

The electronic NES allows you to submit export documentation electronically. There are two types of procedure, normal and simplified. The normal procedure consists of a full declaration on a SAD (C88). There are two types of simplified procedure:

Simplified Declaration Procedure (SDP), which can be used at the UK frontier

Local Clearance Procedure (LCP), which can only be used at an approved inland location

You need Customs approval to use NES (SDP or LCP). You can obtain it by completing Form C&E 42. You then need to have your Free Zone approval amended to include the use of simplified procedures.

You have to be able to prove that you have disposed of your Free Zone goods in the correct way. How you do this depends on whether you are exporting directly or indirectly, and whether you are using inland clearance or Community Transit.

 

( linda )13 Dec,2011

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