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Notice: Notice SIVA1: Simplified Import VAT Accounting

Published 23 January 2014

Last updated 1 October 2022
+ show all updates

  1. 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.

  2. 12 May 2020

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

  3. 13 June 2016

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

  4. 27 April 2016

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

  5. 23 January 2014

    First published.

Published 23 January 2014

Last updated 1 October 2022
+ show all updates

  1. 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.

  2. 12 May 2020

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

  3. 13 June 2016

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

  4. 27 April 2016

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

  5. 23 January 2014

    First published.