A free port is an area located at a port which is designated as a free zone. Section 100A of the Customs and Excise Management Act 1979 (CEMA) currently provides the legal basis for the designation of free zones by HM Treasury and will continue to do so following UK withdrawal from the EU. Applying for designation as a free zone will be a commercial decision to be taken by private operators. Schedule 2 Part 2 Paragraph 2 of the Taxation (Cross-border Trade) Act 2018 makes provision to enable HMRC to make regulations imposing requirements in respect of goods kept in free zones designated under CEMA 1979.