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Use form SIVA1 to apply to simplify your import accounting if you regularly import goods, and complete questionnaire SIVA1a as part of the application. You can defer your payment of import VAT and duty without having to provide full financial guarantees.
SIVA means you don’t have to give a financial guarantee for the deferred payment of import VAT if you use the Duty Deferment Scheme. You’ll still need to pay any import VAT that’s due.