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HMRC internal manual

Guidance on the Audit of Customs Values

HM Revenue & Customs
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Simplified procedure values (SPVs)

Practical application

As an alternative to Method 4(b) importers may use a unit price established in accordance with the revised Regulation (EC) 215/2006 as the basis for the determination of the customs value of certain whole fruit and vegetables of a single kind imported on consignment only.

If the goods are not imported on ‘consignment’, for example, they have been the subject of a sale between a buyer & seller for the purposes of establishing a Method 1 transaction value under the provisions of Article 29 of the Customs Code, they can not be entered to the revised SPV system to determine a customs value. The actual transaction value (Method 1) must be used.

Products covered by the scheme

The SPV scheme can only be used for importations of ‘whole’ products. This will still include, for example, whole vegetable products that have been topped and tailed prior to importation. However, excluded from the scheme are fruit or vegetable products that have undergone a cut and dicing process prior to importation. This exclusion also applies when pre-packed fruit salad products are imported in sealed plastic trays and entered to customs under the commodity code of the major constituent part for which for which a SPV rate is in force if the same fruit was imported whole and not diced.


Because SPVs are a unit value per 100kgs net, weight is a crucial factor. Occasions will arise when the net weight is not known at the time of entry to free circulation. Although goods cannot be released under security arrangements (on deposit) pending a choice between SPVs and another method of valuation, in circumstances where the weight is unknown, goods may be entered to SPVs on deposit pending a weight outturn.

Repayment claims

Where importers or their representatives enter goods using SPVs as the basis of value and the goods are released to free circulation, they cannot change their minds and ask to amend the entry to, for example, Method 4(b) (Article 65 of the Code refers). There is no discretion in cases where importers claim that their representatives have made a mistake and failed to comply with their instructions.

The argument is that SPVs are a valid customs value. Thus importers cannot claim that they have paid more duty than is legally owed. Therefore there are no grounds for repayment of duty under Article 236 of the Code.