AI Summary ✨
The article provides a comprehensive update on the Simplified Procedure Value (SPV) for importing whole fruit or vegetables into the UK, applicable from January 19 to February 1, 2024. It clarifies that the SPV can be used under method 4 valuation for consignment-based imports, but excludes products that are cut and diced before import, and cases where there is a sale for export with a known transaction value, which must use valuation method 1 instead.
Key highlights include the bi-weekly change in SPV rates, with a specific focus on the rate applicable within the correct 14-day period. A detailed list of various fruits and vegetables, along with their respective commodity codes and SPV rates per 100 kg, is provided. This list includes a wide range of produce such as different types of melons, apples, apricots, asparagus, avocados, beans, cherries, and many more, each with specific SPV rates.
Importers are advised to refer to the simplified procedure code to see the applicable rate for that code over time, ensuring compliance with the latest valuation standards set by the HM Revenue & Customs.
When to use a simplified procedure value
If you import whole fruit or vegetables into the UK on a consignment basis you may be able to use a simplified procedure value using the method 4 valuation to declare the produce.
Goods that are excluded
Fruit or vegetable products that are cut and diced before they’re imported are excluded from the scheme.
You cannot use the simplified procedure value if there is a sale for export and the transaction value is known. Those goods must be valued using valuation method 1.
Rates for period 19 January 2024 to 1 February 2024
Simplified procedure value rates change every 14 days. You may only use the rate that applies to the produce you are importing within the correct 14-day period.
Click on the simplified procedure code to see the applicable rate for that code over time.
| Simplified procedure code | Commodity code(s) | Description of goods | Value per 100 kg |
|---|---|---|---|
| 2.120.1 | 0807190050 | Amarillo, cuper, honeydew, (including cantalene), (onteniente, piel de sapo (including verde liso), rochet, tendral, futuro | £71.57 |
| 2.130.0 | 0808108010, 0808108020, 0808108090 | Apples | £55.68 |
| 2.150 | 0809100000 | Apricots | — |
| 1.200.1 | 0709200010 | Asparagus – green | £706.81 |
| 1.200.2 | 0709200090 | Asparagus – other | £672.68 |
| 2.40 | 0804400000 | Avocados | £237.64 |
| 1.170 | 0708200000 | Beans | £296.54 |
| 2.160.0 | 0809290000 | Cherries | £462.75 |
| 2.70.1 | 0805220020 | Clementines (including monreales) | £62.50 |
| 1.50.0 | 0709931000 | Courgettes | £302.89 |
| 1.50.1 | 0707000500 | Cucumber (including those intended for processing) | £107.39 |
| 2.120.3 | 0807190060 | Galia melons | £95.59 |
| 1.40 | 0703200000 | Garlic | £217.59 |
| 1.250.0 | 0709910000 | Globe artichokes | — |
| 2.22.0 | 0810500000 | Kiwi Fruit | — |
| 2.80 | 0805501010, 0805501090 | Lemons | £63.90 |
| 2.85 | 0805509010, 0805509090 | Limes | £94.15 |
| 2.70.2 | 0805211010, 0805219011, 0805219091 | Mandarins (including tangerines and satsumas), fresh | £63.90 |
| 2.180 | 0809303000 | Nectarines | £127.48 |
| 1.10 | 0701905000 | New potatoes | — |
| 1.30 | 0703101900 | Onions | £135.89 |
| 2.120.2 | 0807190090 | Other melons | £89.46 |
| 2.170 | 0809308000 | Peaches | £131.06 |
| 2.140.2 | 0808309090 | Pears | £152.26 |
| 2.140.1 | 0808309010 | Pears nashi | £170.90 |
| 2.30 | 0804300090 | Pineapples | £54.59 |
| 2.90.2 | 0805400019, 0805400039 | Pink grapefruit and pomelos | £65.04 |
| 2.190 | 0809400500 | Plums | £123.28 |
| 2.205 | 0810201000 | Raspberries | £889.71 |
| 2.200 | 0810100000 | Strawberries | £615.26 |
| 2.60, 2.60.1, 2.60.2, 2.60.3 | 0805102200 | Sweet oranges, navels, etc. | £59.99 |
| 1.240 | 0709601000 | Sweet peppers | £152.96 |
| 1.270 | 0714201000 | Sweet potatoes | £79.98 |
| 2.100 | 0806101005, 0806101090 | Table grapes | £227.67 |
| 1.280 | 0702000007, 0702000099 | Tomatoes | £113.22 |
| 2.110 | 0807110000 | Watermelons | £67.32 |
| 2.90.1 | 0805400011, 0805400031 | White grapefruit and pomelos | £73.43 |
| 2.70.4 | 0805290011, 0805290021, 0805290091 | Wilkings and similar citrus hybrids, fresh | — |
