- HM Revenue & Customs
- Part of:
- Import and export notices: numerical order, Import and export notices: alphabetical order, and Import and export: customs declarations, duties and tariffs
- 23 January 2014
- Last updated:
- 13 June 2016, see all updates
SIVA allows you to reduce the level of financial guarantee needed to run a duty deferment account for VAT purposes.
This notice is about Simplified Import VAT Accounting (SIVA) and the approval criteria that must be met to use it.
Published: 23 January 2014
Updated: 13 June 2016
- Further updates to reflect changes being brought in by the Union Customs Code.
- Updated to reflect changes being brought in by the Union Customs Code.
- First published.