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HMRC internal manual

CAP imports

HM Revenue & Customs
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Control procedures on importation of fresh fruit and vegetables: Simplified Procedure Value (SPV)

These are Customs values derived from proceeds realised on sales in specified marketing centres within the EU.

A variety of deductions are made from these prices to arrive at an average value per 100kg net for each product covered by the scheme. SPVs change fortnightly starting at midnight Thursday/Friday.

Importers are expected to use the SPV scheme for a product for a full year, however they can change to another method once. If the valuation method has already been changed an importer may not change back to SPVs again during that year. The list of goods to which SPVs may be applied is shown in CAPI20050.