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
8 Ruby Place
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