Financial: guarantees, payments and deferments for imports and exports

Use these forms for payments, repayments, guarantees and deferments to and from HMRC.


  1. VAT: apply for Simplified Import VAT Accounting (SIVA1)
  2. Apply to defer payment of excise duties (C1200)
  3. Guarantee deferment of payment to HMRC (C1201)
  4. Notice of amendment to form C1201 - deferment guarantee (C1201A)
  5. Amend a C1201 TAPS deferment guarantee (C1201A TAPS)
  6. Guarantee payments for hydrocarbon oils duty payments (C1201HO)
  7. Provide a payment guarantee for the Excise Payment Security System (C1201 TAPS)
  8. Set up a Direct Debit to pay deferred duty on imports and excise goods (C1202)
  9. Give your agent one-off authority to use a Deferment Approval Number (C1207S)
  10. Claim a refund on exported Common Agricultural Policy goods (C1222)
  11. Claim an export refund for Common Agricultural Policy (CAP) goods (C1226A)
  12. Claim a CAP export refund and advance payment (C1227A)
  13. Application for transit and other simplifications: Union or Common transit, Customs status and TIR (C1343)
  14. Apply for a voluntary clearance amendment (underpayment) (C2001)
  15. Deed of Guarantee for payments to HMRC commissioners (C&E250)
  16. Provide payment advice for Flexible Accounting System payments (C&E514)
  17. Claim repayment or remission of charges on rejected imports (C&E1179)
  18. Give a Joint Contractual Liability (JCL) for a Customs Comprehensive Guarantee potential debts
  19. VAT: deferment schedule - Simplified Import VAT Accounting reduced security (SIVA2)
Published 4 April 2014