Customs Import Declaration (SAD)

All goods imported into the European Union (EU) must be declared to the customs authorities of the respective Member State using the Single Administrative Document (SAD), which is the common import declaration form for all the Member States, laid down in the Community Customs Code published in Regulation (EEC) No 2913/92 (OJ L-302 19/10/1992) (CELEX 31992R2913).

The declaration must be drawn up in one of the official languages of the EU, which is acceptable to the customs authorities of the Member State where the formalities are carried out.

The SAD may be presented either by:

Using an approved computerised system linked to Customs authorities; or
Lodging it with the designated Customs Office premises.

The main information that shall be declared is:

Identifying data of the parties involved in the operation (importer, exporter, representative,

etc.)

Custom approved treatment (release for free circulation, release for consumption, temporary

importation, transit, etc.)

Identifying data of the goods (Taric code, weight, units), location and packaging
Information referred to the means of transport
Data about country of origin, country of export and destination
Commercial and financial information (Incoterms, invoice value, invoice currency, exchange

rate, insurance etc.)

List of documents associated to the SAD (Import licenses, inspection certificates, document of

origin, transport document, commercial invoice etc.)

Declaration and method of payment of import taxes (tariff duties, VAT, Excises, etc)

The SAD set consists of eight copies; the operator completes all or part of the sheets depending on the type of operation.

In the case of importation generally three copies shall be used: one is to be retained by the authorities of the Member State in which arrival formalities are completed, other is used for statistical purposes by the Member State of destination and the last one is returned to the consignee after being stamped by the customs authority.

Documents associated to the SAD

According to the operation and the nature of the imported goods, additional documents shall be declared with the SAD and shall be presented together with it. The most important documents are:

Documentary proof of origin, normally used to apply a tariff preferential treatment
Certificate confirming the special nature of the product
Transport Document
Commercial Invoice
Customs Value Declaration
Inspections Certificates (Health, Veterinary, Plant Health certificates)
Import Licenses
Community Surveillance Document
Cites Certificate
Documents to support a claim of a tariff quota
Documents required for Excise purposes
Evidence to support a claim to VAT relief

Legislation

Council Regulation (EEC) No 2913/92 of 12 October 1992, establishing the Community Customs

Code (OJ L-302 19/10/1992) (CELEX 31992R2913)

Commission Regulation (EEC) No 2454/93 of 2 July 1993, laying down provisions for the

implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs

Code (OJ L-253 11/10/1993) (CELEX 31993R2454)