VAT: deferment schedule - Simplified Import VAT Accounting reduced security (SIVA2)

Use form SIVA2 to provide details of duty deferment and reduced security.


VAT: deferment schedule - SIVA reduced security (SIVA2)

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Use form SIVA2 If you regularly import goods and have been authorised for Simplified Import VAT Accounting (SIVA), to provide details of import VAT and duty you will be deferring each month and what proportion will need to be covered by a bank guarantee.

Email HMRC to ask for this form in Welsh (Cymraeg).

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Before you start

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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

FAQ: SIVA how your approval affects your duty deferment account
Use these FAQs to find out how SIVA approval affects your duty deferment account and how to complete your SIVA2 form.

Published 8 July 2014
Last updated 31 December 2020 + show all updates
  1. This page has been updated because the Brexit transition period has ended.

  2. New version of form to amend return address, table at 'Schedule of deferred charges and other minor changes.

  3. First published.