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HMRC internal manual

Guidance on the Audit of Customs Values

Meat: introduction

The valuation of meat for ad valorem duty or levy purposes should be treated in the same way as for any other goods using any of the Methods from 1 to 6 in hierarchical order.

There are, however, special arrangements with the International Meat Trade Association Incorporated (IMTA) covering sheepmeat carcases imported ‘on consignment’ from Australia and New Zealand.