Form

VAT: deferment schedule - Simplified Import VAT Accounting reduced security (SIVA2)

Use form SIVA2 to provide details of duty deferment and reduced security.

• From: HM Revenue & Customs
• Published: 8 July 2014
• Last updated: 31 December 2020 — See all updates

Documents

VAT: deferment schedule - SIVA reduced security (SIVA2)

Ref: SIVA 2

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Customs_C/1.0/BRSIVA2&template=SIVA2.xdp

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Details

Use form SIVA2 If you regularly import goods and have been authorised for Simplified Import VAT Accounting (SIVA), to provide details of import VAT and duty you will be deferring each month and what proportion will need to be covered by a bank guarantee.

Email HMRC to ask for this form in Welsh (Cymraeg).

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Related forms and guidance

FAQ: SIVA how your approval affects your duty deferment account
Use these FAQs to find out how SIVA approval affects your duty deferment account and how to complete your SIVA2 form.

Published 8 July 2014
Last updated 31 December 2020 + show all updates

1. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

2. 12 February 2016

   New version of form to amend return address, table at 'Schedule of deferred charges and other minor changes.

3. 8 July 2014

   First published.