PART 2Banana Weight Certificates

Requirement to provide a Banana Weight Certificate6.

(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 procedure5 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 declaration6 is a person authorised to use the simplified Customs declaration process7 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 accepted8 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 Code9;

“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—

  1. (i)

    the type of packaging used; and

  2. (ii)

    the place of origin; or

(b)

if—

  1. (i)

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

  2. (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.