Declarations and the Single Administrative Document

Single Administrative Document completion checklist

Once you have completed the Single Administrative Document (SAD), make sure that you have completed all the necessary boxes. All details should be legible and, in manual SAD declarations, you must initial corrections. Always check these key points:

  • When you describe your goods, make sure that the commodity codes are consistent and correct.
  • For VAT, check you have applied the correct - ie standard, reduced, or zero - rate.
  • For reduced rates of duty, boxes 15, 34, 39 (if applicable), 44 and 47 must slot together for the purposes of a successful claim.
  • Check all the goods and their full value on each invoice are included on the declaration. Always use the current HM Revenue & Customs (HMRC) rate of exchange and valuation method.
  • Enter the code for method of payment and complete all the tax lines. Scan the text for misplaced decimal points and for figures the wrong way round.
  • Attach supporting documents in the right order. When submitted electronically, keep a copy of your submissions for audit purposes.