Statutory guidance

Fresh fruit and vegetables under Method 4 valuation

List of fresh fruit and vegetables for which wholesale prices can be used to work out the valuation for Import Duty.

• From: HM Revenue & Customs
• Published: 27 November 2018
• Last updated: 26 January 2021
  Show all updates

  1. 26 January 2021

     The 'Fresh fruit and vegetables under Method 4 valuation' document has been updated.

  2. 27 November 2018

     First published.

Documents

Fresh fruit and vegetables under Method 4 valuation

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Details

This document lists those fresh fruits and vegetables to which a wholesale price can be used to determine the valuation for the purposes of Import Duty. It will be introduced by reference in a Statutory Instrument (SI) to follow, and a link to that SI will be added to this page when the SI has been published.