Simplified procedure value rates for fresh fruit and vegetables

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.

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.


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 here to view the current rates.