Single Administrative Document

The Single Administrative Document (SAD), also known as Form C88 in the UK,[1] is the main customs form used in international trade to or from the European Union Customs Union. Traders and agents can use the SAD to assist with declaring import, export, transit and community status declarations in manual processing situations.

Introduced in 1988, SAD legislation needed to take full account of today's environment and adapt with the evolution that occurred since its inception. Regulation 2286/2003 did just that by introducing a radical modernization of data collection on EU customs declarations.[2]

The SAD breaks down into 54 boxes and the full version comes in 8 parts for use at different points in the trading process.[1]

How to complete the Single Administrative Document

There are two ways how to make an import declaration:

1. Consignee is also a declarant.

2. Consignee can hire an agent who represent consignee during customs declaration

All instructions to complete the Single Administrative Document are held by European Delegation Regulation 341/2016[3]

References

  1. 1 2 "The Single Administrative Document for import and export". GOV.UK.
  2. ↑ "The single administrative document (SAD) - Taxation and customs union". European Commission.
  3. ↑ eur-lex.europa.eu
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