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HMRC internal manual


HM Revenue & Customs
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Value for import VAT: normal rules: Channel Islands flowers

Many flowers and potted plants imported from the Channel Islands are on consignment for resale at UK auctions.

Special arrangements for entering bulk consignments have been approved for specified South Coast ports and airports. Because a price payable for the goods is not known at the time of entry, agreement has been reached with trade representatives for the use of standard average values (SAVs) per box. These are revised each calendar quarter and notified to the ports concerned.

Standard average values may be accepted for all importations of Channel Islands flowers and potted plants where evidence of a price payable is not available at the time of entry. Details of SAVs can be obtained from the Valuation Unit of Expertise.