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HMRC internal manual

CAP imports

Control procedures on importation of fresh fruit and vegetables: valuation

Fresh fruit and vegetables pose particular problems for import valuation. These goods are often imported ‘on spec’ and an accurate valuation cannot be applied.

Importers are given the option to use a number of valuation methods. They must decide at the time of import which method they wish to use. The method decided for a particular consignment cannot be changed at a later date if the trader discovers less duty could have been paid by another method.

Depending on the product and the time of importation, duties may be calculated using the bases outlined in Article 139 of Regulation 1580/2007.