Importing bananas you have to pay duty on into the UK
How to import bananas into the UK by weighing consignments and making simplified declarations.
When you import bananas that you have to pay duty on into the UK using 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 at the place they are unloaded
- being authorised to use the simplified process to declare an estimated weight, and weighing the bananas after they’ve been cleared
Non-containerised (bulk) consignments are unloaded at the port. Containerised consignments of bananas are unloaded from the container.
Weighing your consignment
A sample of each type of unit, packaging and origin will be weighed by the authorised weigher 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 authorised by customs for weighing bananas and producing weight certificates.
To become an authorised weigher of bananas you must:
- have no record of infringement or repeated infringements of customs and tax legislation
- be involved in the import, carriage, storage or handling of fresh bananas
- 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 belfast.pcateam@hmrc.gov.uk.
Simplified procedure for banana imports
If you cannot have your consignments weighed before your declarations are accepted by customs, you must get an authorisation to use the simplified procedure. You can apply for authorisation to use a simplified procedure by completing form C&E48.
You’ll then be able to declare your consignments before the certificates have been produced by using Additional Procedure Code (APC) 1BN for Customs Declaration Service.
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.
You have 10 days from the date your declarations are accepted to get your consignments weighed and to submit your certificates to belfast.pcateam@hmrc.gov.uk. Make sure you include an amendment to correct the provisional weight and duty liability.
Small one-off consignments
If you’re importing a one-off consignment of dutiable bananas and you do not 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 must not 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.
Updates to this page
Last updated 13 October 2023 + show all updates
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Information call out about using Customs Declaration Service when importing goods instead of using Customs Handling of Import and Export Freight (CHIEF) system has been removed. CDS should continue to be used going forward.
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Information about not being able to make import declarations on the Customs Handling of Import and Export Freight (CHIEF) system from 1 October 2022 has been added.
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The email address has been updated for submitting certificates.
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The email address has been updated.
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Updates made to reflect changes resulting from the introduction of the Union Customs Code.
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First published.