HC Deb 01 May 1986 vol 96 cc474-5W
Mr. Best

asked the Chancellor of the Exchequer what tax and duty concessions are available at United Kingdom freeports; what information he has about equivalent concessions available at freeports in the rest of the EEC; what criteria he used in determining the level of concession at United Kingdom freeports; and if he will make a statement.

Mr. Brooke

Goods may be imported into United Kingdom freeports, for storage or processing for export, without payment of customs duty, CAP levies or import VAT. I understand that similar concessions are available at freeports in the rest of the EEC under the rules laid down in the Free Zone Directive (69/75/EEC). The level of customs duty and CAP levy concessions in United Kingdom freeports is that permitted under EC legislation. Other concessions are determined under normal national rules which are designed to safeguard the revenue and prevent unfair competition.