VIDEO: Daredevils jump from top of World Trade Center

Incredible footage shows pre-dawn leap from 104-storey skyscraper - four people have been arrested.

Terrifying video footage has emerged of a group of daredevils making a base jump from the top of the 104-storey One World Trade Center in New York.

Also known as 'Freedom Tower', 1 WTC is the centrepiece of the complex built on the site of the Twin Towers destroyed in the September 11, 2001 terrorist attacks, and the tallest skyscraper in the western hemisphere. It is still under construction.

Shot at 3am on September 30 last year, the footage shows a group of three men climbing to the top of the building before jumping off, on filming the leap using a helmet-mounted camera.

All three as well as a fourth man accused of acting as their 'spotter' on the ground have been arrested, according to reports.

WATCH: (NSFW for language, the action kicks in around 2:40)

BASE jumping - sometimes written as B.A.S.E. jumping - involves parachute jumps from fixed objects (so not aircraft). "BASE" stands for the four categories of fixed objects that can be jumped from: building, antenna, span, and Earth.

(1 World Trade Center. Picture: Joe Mabel via Wikimedia Commons)

The four involved in the BASE jump are to be charged with burglary over the stunt, with possible further charges to follow, according to the New York Times.

They have been named as Andrew Rossig, James Brady, Kyle Hartwell and Marco Markovich, and turned themselves into police yesterday.

They have been described as "experienced amateur skydivers".

"We just kind of walked in,” said Rossig, 33.

“It’s supposed to be the most secure building in the world. God forbid it was somebody else getting in there with a real intention to harm New Yorkers.”

The latest stunt follows another incident at 1 WTC last week when a 16-year-old New Jersey boy, Justin Casquejo, broke into the building at 4am and climbed its metal spire.

According to reports he took a lift to the 88th floor and climbed the rest of the way, sneaking past a sleeping security guard to make it onto the roof, where he spent two hours.

Casquejo was subsequently arrested in the lobby of the building and has been charged with 'criminal trespass', a misdemeanor offence.

He has since apologised for his actions via Twitter.

I seriously apologize to anyone who may have been insulted or felt disrespected by my actions. It was not my intention to do so.

— LIVEJN (@reallivejn) March 21, 2014

However the evidence of a further security breach at the site throws into sharp focus the level of security employed by the Port Authority for New York and New Jersey, operators of the World Trade Center complex.