Notice

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.

• From: HM Revenue & Customs
• Published: 23 January 2014
• Last updated: 10 February 2023 — See all updates

Documents

Notice SIVA1: Simplified Import Vat Accounting

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This notice is about Simplified Import VAT Accounting (SIVA) and the approval criteria that must be met to use it.

Published 23 January 2014
Last updated 10 February 2023 + show all updates

1. 10 February 2023

   The address to send the deferment schedule (SIVA 2 form) to has been updated in section 9.7.’

2. 1 October 2022

   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.

3. 12 May 2020

   Information about making an application by email during the coronavirus (COVID-19) pandemic has been added to the page.

4. 13 June 2016

   Further updates to reflect changes being brought in by the Union Customs Code.

5. 27 April 2016

   Updated to reflect changes being brought in by the Union Customs Code.

6. 23 January 2014

   First published.