VAT: deferment schedule - Simplified Import VAT Accounting reduced security (SIVA2)
Use form SIVA2 to provide details of duty deferment and reduced security.
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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
Use these FAQs to find out how SIVA approval affects your duty deferment account and how to complete your SIVA2 form.
Updates to this page
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This page has been updated because the Brexit transition period has ended.
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New version of form to amend return address, table at 'Schedule of deferred charges and other minor changes.
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First published.