Free Zone
Customs proceduresArt. 243-249 – Regulation (EU) No 952/2013 (UCC)
PL: Wolny obszar celny | DE: Freizone
Definition
A free zone is a designated, enclosed part of the EU customs territory where non-Union goods are treated — in terms of duties and commercial policy measures — as if they were outside the EU customs territory. Free zone regulations are contained in Art. 243-249 UCC.
In a free zone, non-Union goods can be: stored without time limitation, subjected to usual forms of handling (sorting, packaging, labeling), processed (if the holder has obtained inward processing or processing under customs control authorisation). Union goods can also be brought into free zones — they retain their Union status.
In Poland, free zones operate in seaports (Gdansk, Gdynia, Szczecin) and airport zones. Free zones are particularly beneficial for companies engaged in re-export, international distribution, or processing of imported goods.
In a free zone, non-Union goods can be: stored without time limitation, subjected to usual forms of handling (sorting, packaging, labeling), processed (if the holder has obtained inward processing or processing under customs control authorisation). Union goods can also be brought into free zones — they retain their Union status.
In Poland, free zones operate in seaports (Gdansk, Gdynia, Szczecin) and airport zones. Free zones are particularly beneficial for companies engaged in re-export, international distribution, or processing of imported goods.