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HMRC internal manual

CAP imports

From
HM Revenue & Customs
Updated
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Regulatory control procedures on importations of bananas: control

The detailed method for physical control is laid down in Regulation 2454/93, Art 290a-d and Annex 38B.

This involves the production of certificates drawn up by authorised weighers to cover all consignments of duty paid bananas, certifying the net weight of each type of box.

The control calls for the customs offices monitoring the production of these certificates to verify 5% of them.

The verification can be carried out by either attending at the time the bananas are weighed by the approved weigher or by performing a check weigh to the same standards.

Check weights should be compared to those established by the authorised weigher.

The certificate can stand if the difference between the two weights is no greater than 1%.

The customs weights must be used to draw up new certificates where this tolerance is exceeded.

Detailed guidance on the examination and sampling of bananas may be found in the Examination and Sampling Good Practice Guide, accessed via the CAP UoE Intranet site.