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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Legal Framework for Customs authorisations and approvals: Simplified Import VAT Accounting (SIVA) Scheme

Legal Act Article Explanation/ Usage
     
SI 2003/2318 Reg. 121A Provides for amendment of the Customs Duties (Deferred Payment) Regulations 1976b (hereafter referred to as the Deferment Regs.
SI 2003/2318 Reg. 121B The application of Council Regulation (EEC) No 2913/92 (Community Customs Code) in relation to any VAT chargeable on the importation of goods from places outside the member States is subject to the following prescribed adaptations…this adaptation only applies to the extent that the Commissioners grant deferment of payment of the relevant VAT with nil security:(3) In Article 218(1) second sub-paragraph (single entry in the accounts), after “secured” regard there being “if required”.(4) In Article 225 first sub-paragraph (deferment of payment conditional on security), after “applicant” regard there being “(but the customs authorities may waive this condition if there is no risk to the payment)”.(5) Regard Article 225 as not being subject to Article 192 (fixing amount of security).
SI 2003/2318 Reg. 121C The application of Commission Regulation (EEC) No 2454/93(a)(implementation of Community Customs Code) in relation to any VAT chargeable on the importation of goods from places outside the member States is subject to the following prescribed adaptations.(2) But the adaptations in paragraphs (3) and (4) only apply to the extent that the Commissioners grant deferment of payment of the relevant VAT with nil security.(3) Regard Articles 244, 248(1), 257(3), 257(4), 258, 262(1) and 876a (1) (circumstances in which duties have to be or are taken as having to be secured) as providing that the provision of security is at the discretion of the customs authorities.(4) Regard Articles 244, 248(1), 257(3), 257(4) and 876a(1) (circumstances in which duties have to be secured) as not being subject to Article 192 of Council Regulation (EEC) No 2913/92 (Community Customs Code) (fixing amount of security).
VATA 94 S.16(1) EU legislation governing customs duties at import shall apply equally to import VAT
SI 1978/1725 Reg. 4(1) Requirement for ‘appropriate’ security to be provided
SI 1978/1725 Reg. 4(2) Provided that the amount in question may exceed that of the security in the case of nil security.
SI 1978/1725 Reg. 8(a) Insertion of reference to the Code, provision of security for customs duty