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HMRC internal manual

CAP imports

Regulatory control procedures on importations of bananas: general

Bananas (0803 0019) can be imported free of duty under preference, or at a reduced rate under first come first served quota, in which case no import licence is required.

Bananas imported at the full rate of duty require an RPA licence.

Details of duty rates can be found on the TARIC website.

When duty is payable, weighing certificates drawn up by authorised weighers are required to be presented and are subject to control by HMRC.