"This is aimed at the people who regularly import guns into the city and those are hard-core criminals."

SIVA 1 (PDF, 49KB) If you regularly import goods, use form SIVA 1 to apply to simplify your import accounting.

Just ask the American impresarios who regularly import Soviet dancers and musicians.

If you regularly import goods for temporary use you can also apply for a Full TA authorisation which requires prior approval, see Section 13.

However, if you import regularly you can set up a deferment account with HMRC, allowing you to pay monthly in arrears.

SIVA 2 (PDF, 22KB) If you regularly import goods and have been authorised for SIVA, use form SIVA 2 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.

If you regularly import goods for test, we may agree to vary these arrangements.

However, if you regularly import dutiable goods, you can save time by completing and registering a general valuation statement.

If you are regularly importing returned goods and presentation of the evidence at the time of import is difficult for you, we may be able to offer alternative arrangements - contact our nearest international trade office for details.

The United States Food and Drug Administration allows the seriously ill to import drugs for their own use, even if they are not approved for sale in this country, and buyers' clubs organized by AIDS patients and their advocates regularly import drugs sold over the counter elsewhere.