Notice

Notice SIVA1: Simplified Import VAT Accounting

SIVA allows you to reduce the level of financial guarantee needed to run a duty deferment account for VAT purposes.

Documents

Details

This notice is about Simplified Import VAT Accounting (SIVA) and the approval criteria that must be met to use it.

Published 23 January 2014
Last updated 13 June 2016 + show all updates
  1. Further updates to reflect changes being brought in by the Union Customs Code.
  2. Updated to reflect changes being brought in by the Union Customs Code.
  3. First published.