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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Applying for Customs Authorisations and Approvals: Applying for Simplified Import VAT Accounting Scheme (SIVA)

Applications for SIVA should be made using form SIVA1.

This form may be found on GOV .UK here: SIVA1.

Guidance on the completion of this form may be accessed here: VAT and import duty: reducing financial guarantees

The application form should be submitted to the Customs authorities (using the iform) at the following address:

SIVA Approvals Team

HM Revenue and Customs

Ruby House

8 Ruby Place


AB10 1ZP

The application form should be accompanied by the following supplementary information/ paperwork:

·        Copies of the finalised annual accounts for the past 3 years

·        Details of the Deferment Account history (or application if not already held)

·        C1201A (Notice of amendment to C1201 deferment guarantee) or

·        Details of the comprehensive guarantee that will cover the deferred payments if already held

·        Guarantee calculation schedule