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This guidance note looks at the ways that import VAT (and import duty) can be deferred under duty deferment and Simplified Import VAT Accounting (SIVA).

For importing goods from outside the UK generally, see the Imports ― overview (rules from 1 January 2021) guidance note. For movements of goods and Northern Ireland, see the Northern Ireland ― overview guidance note.

In-depth commentary on the legislation and case law can be found in De Voil Indirect Tax Service V3.351A.

It is worth noting that from 1 January 2021, payment of import VAT is usually (but not always) deferred under postponed accounting rather than duty deferment or SIVA. Postponed accounting is explained in the Imports ― postponed accounting for import VAT guidance note.