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.
Last updated 10 February 2023 + show all updates
-
The address to send the deferment schedule (SIVA 2 form) to has been updated in section 9.7.’
-
Information about Customs Handling of Import and Export Freight (CHIEF) has been removed. You can no longer use CHIEF for import declarations unless you have permission from HMRC.
-
Information about making an application by email during the coronavirus (COVID-19) pandemic has been added to the page.
-
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.