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As Scotland's only Freezone Freeport can provide additional benefits for those businesses which qualify and operate under the terms of HM Customs & Excise freezone tax regime.
In essence the freezone tax arrangements seek to emulate the conditions which apply were the tenant to be operating offshore. Special arrangements apply where work is carried out on goods imported from outwith the European Union and re-exported to a Country not in the EU without actually leaving the freezone area.
Details of the scheme and how to qualify are contained within HM Customs & Excise website which may be accessed at www.hmce.gov.uk.htm
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