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Forth Green Freeport customs free zone

The Free Zone (Customs Site No 1 Forth) Designation Order SI 2025/26 designates Customs Site No 1 within the Forth Green Freeport in Scotland as a customs free zone. Designation has effect from 14 January 2025 for a period of ten years.

Free zones are secure customs zones located within a freeport where business can be carried out inside the UK's land border but where different customs VAT and excise rules apply. The VAT customs duty and excise duty rules which apply for UK free zones are set out primarily in the Free Zones (Customs Excise and VAT) Regulations SI 2021/1156.

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