Guidance: Check simplified procedure value rates for fresh fruit and vegetables (update)

Friday, 18 February 2022 09:19

Contents When to use a simplified procedure value Goods that are excluded Current rates Previous rate 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...Request free trial

Contents

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.

Current rates

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’.

Effective period 18 February 2022 to 3 March 2022

Simplified procedure code	Combined Nomenclature (Taric) code	Description of Goods	Value per 100kg
2.120.1	0807 1900 50	Amarillo, Cuper, Honeydew (including Cantalene), Onteniente, Piel de Sapo (including Verde Liso), Rochet, Tendral, Futuro	£54.40
2.130.0	0808 1080 10 0808 1080 20 0808 1080 90	Apples	£46.62
2.150	0809 1000	Apricots	£180.95
1.200.1	0709 2000 10	Asparagus — Green	£578.43
1.200.2	0709 2000 90	Asparagus — Other	£485.20
2.40	0804 4000	Avocados	£176.38
1.170	0708 2000	Beans	£288.37
2.160.0	0809 2900	Cherries	£438.63
2.70.1	0805 2200 20	Clementines (including Monreales)	£33.89
1.50.0	0709 9310	Courgettes	£231.78
1.50.1	0707 0005	Cucumber (including intended for processing)	£74.64
2.120.3	0807 1900 60	Galia Melons	—
1.40	0703 2000	Garlic	£185.61
1.250.0	0709 9100 00	Globe artichokes	—
2.220	0810 5000	Kiwi fruit	—
2.80	0805 5010 10 0805 5010 90	Lemons	£65.73
2.85	0805 5090 10 0805 5090 90	Limes	£101.10
2.70.2	0805 2190 11 0805 2190 91 0805 2110 10	Mandarins (including Tangerines and Satsumas), fresh	£67.17
2.180	0809 3010	Nectarines	£193.14
1.10	0701 9050	New potatoes	£48.79
1.30	0703 1019	Onions	—
2.120.2	0807 1900 90	Other melons	£78.75
2.170	0809 3090	Peaches	£126.25
2.140.2	0808 3090 90	Pears	£72.58
2.140.1	0808 3090 10	Pears Nashi	£181.09
2.30	0804 3000 90	Pineapples	£43.12
2.90.2	0805 4000 19 0805 4000 39	Pink grapefruit and pomelos	£67.00
2.190	0809 4005	Plums	£104.45
2.205	0810 2010	Raspberries	£880.90
2.200	0810 1000	Strawberries	£368.24
2.60 2.60.1 2.60.2 2.60.3	0805 1022	Sweet oranges, Navels and so on	£57.50
1.240	0709 6010	Sweet peppers	£97.25
1.270	0714 2010	Sweet potatoes	£66.01
2.100	0806 1010 05 0806 1010 90	Table grapes	£177.19
1.280	0702 0000 07 0702 0000 99	Tomatoes	£96.89
2.110	0807 1100	Watermelons	£52.34
2.90.1	0805 4000 11 0805 4000 31	White grapefruit and pomelos	£59.38
2.70.4	0805 2900 11 0805 2900 21 0805 2900 91	Wilkings and similar citrus hybrids, fresh	—

Previous rates

You can check the simplified procedure value rates for goods in previous effective periods.

Simplified procedure value rates for fresh fruit and vegetables