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HMRC internal manual

Guidance on the Audit of Customs Values

Meat: where meat is imported on consignment and entered direct to free circulation

Method Description
1. As there is no sale at the time of entry into free circulation Method 1 cannot be used.
2. A policy decision has been taken to the effect that meat cannot be ‘identical’ to other meat. Thus Method 2 is inappropriate.
3. Meat can be similar to other meat provided it is: * produced in the same country * in the same condition for example frozen * the same season and * the same cut.If the importer considers it is possible to comply with all these requirements, then there is no objection to the use of Method 3.In relation to the requirement for using Method 3, the term ‘at or about the same time’ is defined for administrative purposes as ‘up to 3 months prior to the date of importation of the goods being valued’.However, depending on the volatility of market prices, a shorter period may be more appropriate. It is accepted that there may be practical problems in applying this method as a result of difficulties in producing the necessary evidence at the time of importation.
4(a) To be used when Method 3 is inappropriate. Duty can be taken outright under Method 4(a). It is more cost effective than allowing release against a deposit under Method 4(b). The prices shown on importer’s weekly price list valid at the time of importation can be accepted as representing the unit price in the greatest aggregate quantity. A percentage allowance may be agreed with the importer to cover post importation allowances such as profit, general expenses, EC transport costs etc. Experience of the meat trade has shown that between 3% and 6% ‘commission’ usually equates to ‘profit’.