Guidance

Duty due on bananas imported into the EU

Work out the duty due on bananas imported into the EU by weighing consignments and making simplified declarations.

When you import bananas into the EU using Trade Tariff commodity code 0803 90 10, the weight of the consignment determines the duty due on them. This is done by:

  • having the consignment weighed by an authorised weigher before making a declaration
  • being authorised to use the simplified process to declare an estimated weight, and weighing the bananas after they’ve been cleared

Weighing your consignment

If you import bananas into the EU using commodity code 0803 90 10 and have to pay duty on them (dutiable bananas), you must have them weighed by an authorised weigher at the place they’re unloaded. Non-containerised (bulk) consignments are unloaded at the port. Containerised consignments of bananas are unloaded from the container.

A sample of each type of unit, packaging and origin will be weighed according to a set scale. An average weight will be established for each. These average weights will then be taken as representative of all the other units in the consignment.

The authorised weigher will produce weight certificates confirming the weight of your consignment, and this determines your duty liability.

Becoming an authorised weigher

An authorised weigher is an economic operator who’s been authorised by customs for weighing bananas and producing weight certificates in line with EU rules.

To become an authorised weigher of bananas you must:

  • have no serious infringement or repeated infringements of customs and tax legislation - this includes no record of serious criminal offences relating to your economic activities
  • be involved in the import, carriage, storage or handling of fresh bananas falling within commodity code 0803 90 10 that are subject to import duty
  • provide assurance that weighing operations will be performed correctly
  • have access to appropriate and maintained weighing equipment
  • maintain accurate records so customs can carry out controls
  • give customs advance notice of all weighing operations - including details of the:
    • type of packaging
    • origin
    • time and place of weighing

You can get a form to apply to become an authorised weigher by emailing: leeds.citexarteam@hmrc.gsi.gov.uk

Entering bananas into free circulation

Release your consignment into free circulation by declaring your banana weight certificates on your customs entry under document code ‘C046’.

If you don’t have your weight certificates then you must be approved for the simplified procedure.

Simplified procedure for banana imports

If you can’t have your consignments weighed before your declarations are accepted by customs, you must get an authorisation to use the simplified procedure.

You’ll then be able to declare your consignments before the certificates have been produced by using Customs Procedure Code (CPC) 06 10 900.

You’ll have to provide a provisional weight. You can work this out using weight certificates from a previous consignment.

The provisional weight will be used to calculate the initial duty liability. The liability must either be paid outright or secured before your consignments can be released.

Although this is a simplified procedure, you still have to make a full declaration (IIFD) to CHIEF, in line with CPC 06 10 900.

You have 10 days from the date your declarations are accepted to get your consignments weighed and to submit your certificates to the National Clearance Hub. Make sure you include an amendment to correct the provisional weight and duty liability.

Getting authorisation to use a simplified procedure

Apply for authorisation to use a simplified procedure by completing form C&E48.

To be given authorisation you must:

  • have no serious infringement or repeated infringements of customs and tax legislation, including no record of serious criminal offences relating to your economic activities
  • where applicable, have procedures in place for handling licences and authorisations granted in accordance with commercial policy measures or the trade in agricultural products
  • ensure that relevant employees know how to tell HM Revenue and Customs about compliance difficulties
  • where applicable, have procedures in place for dealing with import and export licences connected to prohibitions and restrictions, including how to identify any goods subject to these measures to ensure compliance

Comprehensive guarantee

If you regularly use the simplified procedure you may want to apply for a comprehensive guarantee.

Small one-off consignments

If you’re importing a one-off consignment of dutiable bananas and you don’t hold an authorisation to enter simplified declarations, you can declare your consignment under inward processing using the Authorisation by Declaration procedure.

You can only apply for this procedure 3 times a year and the customs value of the consignment mustn’t be more than £500,000.

It’s also subject to the declaration of a provisional weight and a guarantee, plus the 10 day time limit.

Published 30 November 2015
Last updated 5 April 2016 + show all updates
  1. Updates made to reflect changes resulting from the introduction of the Union Customs Code.
  2. First published.