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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Authorised Banana Weighers

Authorised Banana Weighers authorisations issued under the Community Customs Code (Reg. No. 2913/92) may continue to be used until the authorisation is reassessed, at which time the criteria and conditions stipulated in the Code will be required to be fulfilled.  This reassessment must be completed by 1 May 2019.

From 1 May 2016, all operations and procedures related to Authorised Banana Weighing must be completed under the Code provisions, regardless of whether a Community Customs Code (Reg. No. 2913/92) authorisation is still being used.

Where the Weighing Certificates are not held at the time of importation (for example, the time the goods are released from customs control at the border), the consignment must be released using the Simplified Declaration Procedure (SDP).  Details of SDP may be found in section CAA03080.

Importers of bananas who, on an occasional basis do not hold the weight certificates prior to release, may be eligible to release the goods under SDP without holding a full authorisation using the occasional use arrangements. 

Alternatively the ‘authorisation on a customs declaration’ simplified inward processing procedures may be used. Please refer to section CAA03180 for details.

The following table details the type of operations or procedures which may be conducted under a Community Customs Code (Reg No. 2913/92) authorisation and those which only apply to new Code authorisations. 

Procedures available under a Community Customs Code (Reg No. 2913/92) authorisation or approval may only be conducted during transition where they were specifically included in the authorisation on 30 April 2016.

Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only applies to a 952/13 authorisation (UCC)
     
Authorised to weigh bananas for release to free circulation Y Y
Ability to release bananas prior to the Weight Certificates being held on an occasional basis.    
Certificates must obtained within 10 days of release Yalso available without authorisation Y
  Ability to release bananas prior to the Weight Certificates being held on a regular basis  
Certificates must obtained within 10 days of release N YSDP full authorisation required

 

There are three new high level criteria changes for Authorised Banana Weighers:

·        Compliance history in other taxation areas

·        Effective internal controls to manage customs processes

·        Practical standards of competency or professional qualifications.

The specific criteria to be met in these areas are detailed in section CAA07180