United Kingdom HMRC Guidance: Operating a Freeport customs site 28 September 202127 views1 min read Find out what the responsibilities of a Freeport customs site operator are. Contents Complying with the conditions Businesses carrying out activities in your Freeport customs site What security you’ll be responsible for Records you’ll need to keep Source gov.uk Customs HMRC Policy paper: Penalties for late submission Official Statistics Scottish VAT Assignment – Experimental Statistics