The Free Zones (Customs, Excise and Value Added Tax) Regulation 2021 SI 2021/1156 which took effect on 8 November 2021 provides the legislative framework for the establishment of Freeports in the UK.
Freeports are similar to free zones (¶71-330). They are an enclosed area of land which goods can enter without the need for import taxes to be paid. The goods in a freeport are not in free circulation and, as well as being stored, they can be processed while in the freeport. The fact that goods can be processed distinguishes the freeport customs procedure from customs warehousing.