Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the White Paper, The Future Relationship Between the United Kingdom and the European Union, published in July 2018, what assessment he has made of the UK's ability to establish Supercharged Free Ports after the UK leaves the EU.

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.