Latest HMRC Update: Simplified Procedure Value (SPV) Changes Effective 19 Jan – 1 Feb 2024

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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.

The following goods with simplified procedure value rates are listed alphabetically by ‘Description of goods’.

Click on the simplified procedure code to see the applicable rate for that code over time.

Simplified procedure codeCommodity code(s)Description of goodsValue per 100 kg
2.120.10807190050Amarillo, cuper, honeydew, (including cantalene), (onteniente, piel de sapo (including verde liso), rochet, tendral, futuro£71.57
1.200.10709200010Asparagus – green£706.81
1.200.20709200090Asparagus – other£672.68
2.70.10805220020Clementines (including monreales)£62.50
1.50.10707000500Cucumber (including those intended for processing)£107.39
2.120.30807190060Galia melons£95.59
1.250.00709910000Globe artichokes
2.22.00810500000Kiwi Fruit
2.70.2080521101008052190110805219091Mandarins (including tangerines and satsumas), fresh£63.90
1.100701905000New potatoes
2.120.20807190090Other melons£89.46
2.140.10808309010Pears nashi£170.90
2.90.208054000190805400039Pink grapefruit and pomelos£65.04
2.60, 2.60.1, 2.60.2, 2.60.30805102200Sweet oranges, navels, etc.£59.99
1.2400709601000Sweet peppers£152.96
1.2700714201000Sweet potatoes£79.98
2.10008061010050806101090Table grapes£227.67
2.90.108054000110805400031White grapefruit and pomelos£73.43
2.70.4080529001108052900210805290091Wilkings and similar citrus hybrids, fresh
an update to the Simplified Procedure Value (SPV) by HM Revenue & Customs, without using any text.

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