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HMRC internal manual

Customs Authorisation and Approval

Overview of customs regimes and procedures requiring prior authorisation or approval: Simplified Import VAT Accounting (SIVA) Scheme

Economic operators may be authorised to use the Simplified Import VAT Accounting (SIVA) scheme.  SIVA is a scheme that allows economic operators to defer import VAT without providing a guarantee to secure the payment.

SIVA is only available to economic operators who hold an authorisation or are applying for a deferment account.

The following benefits are available to economic operators authorised for SIVA:

·        The operation of a deferment account for import VAT payment purposes without a bank guarantee to secure its eventual payment.

The introduction of the Code has resulted in the following changes for SIVA:

·        Businesses wishing to be authorised for SIVA will be required to meet the same authorisation standards as those needed to obtain a comprehensive guarantee waiver for customs duty (AEOC standard).