Guidance

Check simplified procedure value rates for fresh fruit and vegetables

Use simplified procedure value rates for fresh fruit and vegetable goods that you import.

From:
HM Revenue & Customs
Published
16 February 2021
Last updated
2812 AprilMay 2023 — See all updates

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 ‘valuationvaluation method 1’.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 2812 AprilMay 2023 to 1125 May 2023

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 79.5075.67
2.130.0 0808 1080 10, 0808 1080 20, 0808 1080 90 Apples 166.8298.66
2.150 0809 1000 Apricots 270.07264.18
1.200.1 0709 2000 10 Asparagus – Green 611.62626.06
1.200.2 0709 2000 90 Asparagus – Other 639.21618.87
2.40 0804 4000 Avocados 176.40168.46
1.170 0708 2000 Beans 333.33333.25
2.160.0 0809 2900 Cherries 432.08352.27
2.70.1 0805 2200 20 Clementines (including Monreales) —78.21
1.50.0 0709 9310 Courgettes —234.35
1.50.1 0707 0005 Cucumber (including intended for processing) 92.59—
2.120.3 0807 1900 60 Galia Melons 94.2198.84
1.40 0703 2000 Garlic 149.63155.34
1.250.0 0709 9100 00 Globe artichokes —
2.220 0810 5000 Kiwi Fruit —
2.80 0805 5010 10, 0805 5010 90 Lemons 86.5087.37
2.85 0805 5090 10, 0805 5090 90 Limes 131.47103.34
2.70.2 0805 2190 11, 0805 2190 91, 0805 2110 10 Mandarins (including Tangerines and Satsumas), fresh 75.6682.68
2.180 0809 3030 Nectarines 123.73123.64
1.10 0701 9050 New potatoes 52.96
1.30 0703 1019 Onions 88.6374.48
2.120.2 0807 1900 90 Other Melons 90.4688.51
2.170 0809 3080 Peaches 172.50189.53
2.140.2 0808 3090 90 Pears 88.3088.98
2.140.1 0808 3090 10 Pears Nashi 168.86120.28
2.30 0804 3000 90 Pineapples 50.3350.39
2.90.2 0805 4000 19, 0805 4000 39 Pink grapefruit and pomelos 67.9469.44
2.190 0809 4005 Plums 110.0193.39
2.205 0810 2010 Raspberries 696.22681.56
2.200 0810 1000 Strawberries 221.68258.02
2.60, 2.60.1, 2.60.2, 2.60.3 0805 1022 Sweet Oranges, Navels 73.9371.37
1.240 0709 6010 Sweet Peppers 200.83237.59
1.270 0714 2010 Sweet Potatoes 83.21106.88
2.100 0806 1010 05, 0806 1010 90 Table grapes 166.22167.34
1.280 0702 0000 07, 0702 0000 99 Tomatoes 109.3795.10
2.110 0807 1100 Watermelons 70.0768.18
2.90.1 0805 4000 11, 0805 4000 31 White grapefruit and pomelos 71.8760.65
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

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Published 16 February 2021
Last updated 2812 AprilMay 2023 + show all updates

  1. The value rates for fresh fruit and vegetables for the effective period 12 May 2023 to 25 May 2023 have been added.

  2. The value rates for fresh fruit and vegetables for the effective period 28 April 2023 to 11 May 2023 have been added.

  3. The value rates for fresh fruit and vegetables for the effective period 14 April to 27 April 2023 have been added.

  4. The value rates for fresh fruit and vegetables for the effective period 31 March 2023 to 13 April 2023 have been added.

  5. The value rates for fresh fruit and vegetables for the effective period 17 March 2023 to 30 March 2023 have been added.

  6. The value rates for fresh fruit and vegetables for the effective period 3 March 2023 to 16 March 2023 have been added.

  7. The value rates for fresh fruit and vegetables for the effective period 17 February 2023 to 2 March 2023 have been added.

  8. The value rates for fresh fruit and vegetables for the effective period 3 February 2023 to 16 February 2023 have been added.

  9. The value rates for fresh fruit and vegetables for the effective period 20 January 2023 to 2 February 2023 have been added.

  10. The value rates for fresh fruit and vegetables for the effective period 6 January 2023 to 19 January 2023 have been added.

  11. The value rates for fresh fruit and vegetables for the effective period 23 December 2022 to 5 January 2023 have been added.

  12. The value rates for fresh fruit and vegetables for the effective period 9 December 2022 to 22 December 2022 have been added.

  13. The value rates for fresh fruit and vegetables for the effective period 25 November 2022 to 1 December 2022 have been added.

  14. The value rates for fresh fruit and vegetables for the effective period 11 November 2022 to 24 November 2022 have been added.

  15. The value rates for fresh fruit and vegetables for the effective period 28 October 2022 to 10 November 2022 have been added.

  16. The value rates for fresh fruit and vegetables for the effective period 14 October 2022 to 27 October 2022 have been added.

  17. The value rates for fresh fruit and vegetables for the effective period 30 September 2022 to 13 October 2022 have been added.

  18. The previous rates have been updated to show the correct value per 100kg for lemons is £50.03 for the period 5 August 2022 to 18 August 2022. The value rates for fresh fruit and vegetables for the effective period 16 September to 29 September 2022 have been added.

  19. The value rates for fresh fruit and vegetables for the effective period 2 September to 15 September 2022 have been added.

  20. The value rates for fresh fruit and vegetables for the effective period 19 August 2022 to 1 September 2022 have been added.

  21. The value rates for fresh fruit and vegetables for the effective period 5 August 2022 to 18 August 2022 have been added.

  22. The value rates for fresh fruit and vegetables for the effective period 22 July 2022 to 4 August 2022 have been added.

  23. The value rates for fresh fruit and vegetables for the effective period 8 July 2022 to 21 July 2022 have been added.

  24. The value rates for fresh fruit and vegetables for the effective period 24 June 2022 to 7 July 2022 have been added.

  25. The value rates for fresh fruit and vegetables for the effective period 10 June 2022 to 23 June 2022 have been added.

  26. The value rates for fresh fruit and vegetables for the effective period 27 May to 9 June 2022 have been added.

  27. The value rates for fresh fruit and vegetables for the effective period 13 May to 26 May 2022 have been added.

  28. The value rates for fresh fruit and vegetables for the effective period 29 April 2022 to 12 May 2022 have been added.

  29. The value rates for fresh fruit and vegetables for the effective period 15 April 2022 to 28 April 2022 have been added.

  30. The value rates for fresh fruit and vegetables for the effective period 1 April 2022 to 14 April 2022 have been added.

  31. The value rates for fresh fruit and vegetables for the effective period 18 March 2022 to 31 March 2022 have been added.

  32. The value rates for fresh fruit and vegetables for the effective period 4 March 2022 to 17 March 2022 have been added.

  33. The 'Value per 100kg' entry for courgettes has been updated from £1231.78 to £231.78.

  34. The value rates for fresh fruit and vegetables for the effective period 18 February 2022 to 3 March 2022 have been added.

  35. The value rates for fresh fruit and vegetables for the effective period 4 February 2022 to 17 February 2022 have been added.

  36. The value rates for fresh fruit and vegetables for the effective period 21 January 2022 to 3 February 2022 have been added.

  37. The value rates for fresh fruit and vegetables for the effective period 7 January to 20 January 2022 have been added.

  38. The value rates for fresh fruit and vegetables for the effective period 24 December 2021 to 6 January 2022 have been added.

  39. The value rates for fresh fruit and vegetables for the effective period 10 December 2021 to 23 December 2021 have been added.

  40. The value rates for fresh fruit and vegetables for the effective period 26 November 2021 to 9 December 2021 have been added.

  41. The value rates for fresh fruit and vegetables for the effective period 12 November 2021 to 25 November 2021 have been added.

  42. The value rates for fresh fruit and vegetables for the effective period 29 October 2021 to 11 November 2021 have been added.

  43. The value rates for fresh fruit and vegetables for the effective period 15 October 2021 to 28 October 2021 have been added.

  44. The value rates for fresh fruit and vegetables for the effective period 1 October 2021 to 14 October 2021 have been added.

  45. The value rates for fresh fruit and vegetables for the effective period 17 September 2021 to 30 September 2021 have been added.

  46. The value rates for fresh fruit and vegetables for the effective period 3 September 2021 to 16 September 2021 have been added.

  47. The value rates for fresh fruit and vegetables for the effective period 20 August 2021 to 2 September 2021 have been added.

  48. The value rates for fresh fruit and vegetables for the effective period 6 August 2021 to 19 August 2021 have been added.

  49. The value rates for fresh fruit and vegetables for the effective period 23 July 2021 to 5 August 2021 have been added.

  50. The value rates for fresh fruit and vegetables for the effective period 9 July 2021 to 22 July 2021 have been added.

  51. The value rates for fresh fruit and vegetables for the effective period 25 June 2021 to 8 July 2021 have been added.

  52. The value rates for fresh fruit and vegetables for the effective period 11 June 2021 to 24 June 2021 have been added.

  53. The value rates for fresh fruit and vegetables for the effective period 28 May 2021 to 10 June 2021 have been added.

  54. The value rates for fresh fruit and vegetables for the effective period 14 May 2021 to 27 May 2021 have been added.

  55. The value rates for fresh fruit and vegetables for the effective period 30 April 2021 to 13 May 2021 have been added.

  56. The value rates for fresh fruit and vegetables for the effective period 16 April 2021 to 29 April 2021 have been added.

  57. The value rates for fresh fruit and vegetables for the effective period 2 April 2021 to 15 April 2021 have been added.

  58. The value rates for fresh fruit and vegetables for the effective period 19 March 2021 to 1 April 2021 have been added.

  59. The value rates for fresh fruit and vegetables for the effective period 5 March 2021 to 18 March 2021 have been added.

  60. The value rates for fresh fruit and vegetables for the effective period 19 February 2021 to 4 March 2021 have been added.

  61. First published.

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