Guidance

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 for imports.

From:
HM Revenue & Customs
Published
30 November 2015
Last updated
3 February 2025 — See all updates

When you import bananas that you have to pay duty on into the UK, the weight of the consignment determines the duty due on them. This applies when using commodity codes:

  • 08039011 00 for fresh bananas originating in the Canary Islands

  • 08039019 00 for fresh bananas originating in any country except the Canary Islands

You should either:

  • have the consignment weighed by an authorised weigher at the place they are unloaded

  • be authorised to use the simplified declaration procedure to declare an estimated weight, and weigh the bananas after they’ve been cleared

Weighing your consignment

A sample from each type of unit, packaging and origin will be weighed by the authorised weigher according to a set scale, which sets out the minimum number of units which need to be inspected. This scale will be contained in the approval letter. An average weight will be established for each sample. 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 how much duty you pay.

Becoming an authorised weigher

A 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.

After you apply to become an authorised weigher

We’ll send you a letter telling you if we’ve approved your application or not. If you do not get approval, the letter explains the reasons why and tells you about the review and appeals procedure.

Simplified procedure for banana imports

If you cannot have your consignments weighed before your full import declarations are accepted by customs, you must either:

  • get an authorisation to use the simplified declaration procedure
  • get someone who holds a simplified declaration authorisation to make the declaration for you

You can apply for authorisation to use simplified procedures 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 the Customs Declaration Service.

You’ll have to provide a provisional weight. You can work this out using weight certificates from a previous consignment. For your first consignment, you should use the weight from the invoice.

The provisional weight will be used to calculate how much duty you owe. The money owed 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 import declaration at the time of importation.

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 how much duty you owe.

Small one-off consignments

If you’re importing a one-off consignment of dutiable bananas and you do not hold an authorisation to use the simplified declaration procedure, 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

Published 30 November 2015
Last updated 3 February 2025 + show all updates

  1. Replaced the reference to commodity code 0803 90 10 with commodity codes 08039011 00 and 08039019 00. Clarified that the set scale tells you the minimum number of units which need to be inspected, the scale will be contained in the approval letter. Added a new section, ‘after you apply to become an authorised weigher’.

  2. 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.

  3. 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.

  4. The email address has been updated for submitting certificates.

  5. The email address has been updated.

  6. Updates made to reflect changes resulting from the introduction of the Union Customs Code.

  7. First published.

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