Port of Middlesbrough
Port of middlesbrough - Secondary Customs Zone
The Teesside Freeport, designated by the UK government in November 2021 is the first and largest Freeport in the UK. Port of Middlesbrough, a secondary customs zone, located within the Teesside Freeport, is ideally positioned on the River Tees, North East England.
Businesses operating within customs zones enjoy a range of tariff benefits, including duty deferral while the goods remain on-site. They can also suspend import VAT on goods entering the customs zone.
At the Teesside Freeport, imports can enter the customs area without paying tariffs. Businesses operating inside designated areas across the freeport can manufacture goods using the imports and add value, before exporting to a number of international markets, without ever paying the full tariff on the original goods they imported.
Companies operating within the freeport can apply for duty inversion if the finished goods exiting the freeport attract a lower tariff than the component parts originally imported.
Companies can also move products from Freeport area to another, event across the country, without attracting a tariff.
In addition, businesses can benefit from using simplified import procedures and streamlined planning processes to reduce administrative burdens.
Example Tax Reliefs
- Duty deferral while goods remain on site
Goods moved into the Customs area of a Freeport will effectively be suspended from import VAT and Duty, in much the same way as entry to a Customs Warehouse. These will only become payable when goods leave the Freeport into free circulation.
- Duty inversion
If finished goods produced in a Freeport attract a lower exit tariff than the duty rate applied to their component parts then a drawback may be possible.
- Customs duty exemption
Goods imported into a Freeport, processed into finished goods and subsequently re-exported will not trigger the requirement to pay VAT or duty.
For more information on Port of Middlesbrough Freeport or to find out how the above benefits may be applicable to your business, please complete our enquiry form at the bottom of this page.
Further information on Freeports can be found on the Government website here.
Call our commercial team today on :
+44 (0)1642 219271 or complete our contact form.
Port of Middlesbrough has multiple customs regimes on its site available to its customers:
- Temporary wharf storage – Cargo can be kept in our temporary storage area for a maximum period of 90 days before any duty is applicable.
- Customs bonded warehousing – We have custom bonded warehousing in various locations at Port of Middlesbrough. There is no limit to the length of time that cargo can be kept in a customs bonded area.
- Freeport – There are over 20 freeport sub-zones on site which could individually be enacted as Freeport zones (Please see mapped areas below). As with customs bonded warehousing there is no limit to how long goods can be held in a freeport zone.
Freeport Zone Locations - Port of Middlesbrough
- ZONE 1 – 14 – Quayside
- ZONE 15 – 22 – Ayrton Rail Terminal
- ZONE 23 – Tees Riverside Intermodal Park
- ZONE 24-25 – Automotive distribution centre & laydown areas
- ZONE 26 – Startforth Road
- ZONE 27 – Ironmasters Park
- ZONE 28 -29 – Newport Park
- ZONE 30 – Cobra Rail Terminal
Commercial Headquarters, Port of Middlesbrough, Riverside Park Road, Middlesbrough TS2 1UT