The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

Requirement to provide a Banana Weight Certificate

6.—(1) This regulation applies in relation to bananas of a description specified in a notice which must be published by HMRC Commissioners (“fresh bananas”).

(2) Any Customs declaration for the free-circulation procedure(1) made in respect of fresh bananas must be accompanied by a Banana Weight Certificate, except where paragraph (3) applies.

(3) Paragraph (2) does not apply where, at the time the Customs declaration for the free-circulation procedure is made in respect of fresh bananas, the person making the declaration(2) is a person authorised to use the simplified Customs declaration process(3) and makes the Customs declaration for the free-circulation procedure in respect of fresh bananas using the simplified Customs declaration process.

(4) Where paragraph (3) applies—

(a) a provisional declaration of weight must be provided in the simplified Customs declaration; and

(b) the person making the simplified Customs declaration must provide to HMRC a Banana Weight Certificate in respect of the fresh bananas that are the subject of that declaration within 10 days beginning with the date on which the simplified Customs declaration is accepted(4) by HMRC.

(5) In this regulation—

“a Banana Weight Certificate previously issued” includes a Banana Weight Certificate issued under the EU Customs Code prior to exit day;

“EU Customs Code” means—

(a)

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

(b)

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code; and

(c)

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code(5);

“provisional declaration of weight” means either—

(a)

the weight, as adjusted for the size of the consignment if that adjustment can be readily determined, that appears on a Banana Weight Certificate previously issued to the person making the simplified Customs declaration if the bananas that are the subject of that Banana Weight Certificate are the same as those for which the declaration is being made in respect of—

(i)

the type of packaging used; and

(ii)

the place of origin; or

(b)

if—

(i)

the adjustment mentioned in sub-paragraph (a) cannot be readily determined; or

(ii)

the person making the simplified Customs declaration is importing fresh bananas for the first time;

the weight that has been itemised in a travel document issued by the person responsible for the carriage of the fresh bananas being declared which specifies the destination and recipients of the fresh bananas.

(1)

The free-circulation procedure is defined in section 3(3)(a) of the Taxation (Cross-border Trade) Act 2018.

(2)

Section 37(8) of the Taxation (Cross-border Trade) Act 2018 explains references to a person who makes a Customs declaration.

(3)

A person is authorised to use the simplified Customs declaration process if they are an authorised declarant within the meaning of regulation 31(1) of the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248, “the Import Duty Regulations”).

(4)

See paragraphs 10 to 12 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 on acceptance of Customs declarations. Paragraph 11(2) of Schedule 1 provides that a notification under paragraph 11(1) constitutes the acceptance of a Customs declaration by HMRC which is applied to simplified declarations by regulation 32(3) of the Import Duty Regulations.

(5)

Under section 3 of the European Union (Withdrawal) Act 2018 (c. 16) the Union Customs Code, together with the Delegated and Implementing Regulation, will form part of domestic law on exit day as “retained EU law”. To the extent that retained EU law imposes, or otherwise applies, in relation to any EU customs duty it will cease to have effect in accordance with paragraph 1 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018.