Guide

Declarations and the Single Administrative Document

Introduction

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

The SAD was introduced to control goods arriving from outside the EU and goods being exported outside of the EU. For trade within the European Union (EU) single market, the SAD is not necessary. The SAD also covers the movement of non-EU goods within the EU.

The SAD is harmonised in line with other European versions of the form. This guide explains how the SAD works - how to complete it, and whether you need the help of an agent.

SAD box numbers refer to the electronic system field numbers respectively.

New security legislation requires advanced information for goods arriving in or leaving the EU. If you supply a SAD with your goods, you will be able to meet many of these security requirements. You will need an EORI number to complete an Entry Summary Declaration or an Exit Summary Declaration.

This guides covers the role of the Single Administrative Document in international trade, using agents for Single Administrative Document submissions and where to go for help and how to resolve disputes.