The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019
1. Regulation 6(1) of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019
For the purposes of regulation 6(1), “fresh bananas” has the following meaning:
“Fresh bananas” means fresh bananas within the category of “Bananas – Other” under code number 080390 of the Nomenclature established under the International Convention on the Harmonised Commodity Description and Coding System, amended as at 1 January 2017.
- Regulation 6(2) of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 and Schedule 1, para 7(1)(b) of the Taxation (Cross-border Trade) Act 2018
The following text has force of law by virtue of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 regulation 6(2) and the Taxation (Cross-Border Trade) Act 2018, schedule 1 para 7(1)(b)
A customs declaration for the free-circulation procedure made in respect of fresh bananas must be accompanied by a Banana Weight Certificate, which must contain the following information:
Banana weighing certificates – data requirements
(1) Authorised weigher name
(2) Weighing certificate issuance date and number
(3) Trader reference
(4) Identity of means of transport at arrival
(5) Country of origin
(6) Number and type of packaging
(7) Total established net weight
(8) Brand(s)
(9) Inspected units of packed bananas
(10) Total gross weight of inspected units of packed bananas
(11) Number of units of packed bananas inspected
(12) Average gross weight
(13) Tare
(14) Average net weight per unit of packed bananas
(15) Signature and stamp of the authorised weigher
(16) Place and date
1979 (“CEMA”), as amended by paragraph 22 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018
The Commissioners for Her Majesty’s Revenue and Customs hereby direct in relation to the importation of rolling stock to which Chapter 86 of the UK Customs Tariff applies that is:
(a) transported by rail, and
(b) which is arriving, or is expected to arrive, at a rail depot anywhere in the United Kingdom (“end destination rail depot”) from anywhere outside of the United Kingdom via the Channel Tunnel.
- Importation
1.1 The end destination rail depot must be one specified in a public notice published by the Commissioners under Regulation 4(3) of the Customs (Import Duty) (EU Exit) Regulations 2018.
1.2 Imported rolling stock must remain at the end destination rail depot until released from the Customs procedure to which it is subject and any compliance checks required by HMRC or Border Force are completed.
- Penalties and review
Any person contravening or failing to comply with any of these Special Directions is liable to a penalty under section 30(4) CEMA 1979. These Special Directions remain under review and may be subject to change.
- Commencement
These Special Directions come into force on IP completion day[1].
Signature
The Commissioners for Her Majesty’s Revenue and Customs make these Special Directions in exercise of their powers under section 30(1) of CEMA
Richard Thomas
For and on behalf of the Commissioners
29 December 2020
[1] “IP completion day” means 31 December 2020 at 11.00 p.m. See section 39(1) of the European Union (Withdrawal Agreement) Act 2020.