HMRC is reviewing the CG Manual to ensure it provides
HMRC’s interpretation of relevant legislation where there is more than one
reasonable view of how rules work.Where material in the CG Manual isn’…
Information about permitted activities, customs declarations, processing goods, record keeping, excise goods and supply of goods on a Freeport customs site.
This handbook provides guidance on the Freeport customs procedure and using or operating a Freeport customs site. It doesn’t cover Freeport tax sites or their direct tax incentives and reliefs.