The Single Administrative Document

General The Single Administrative Document is a standard form used for declaring imports, exports, transit and several other customs procedures.  It is still occasionally used in the paper form. In almost all cases it is now used in electronic form. The references below to the box numbers refer to the fields in the online/electronic return. […]

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Customs Declaration Form (Paper Equivalent)

Sample Single Administrative Document (First Copy only) There are enlarged copies below. There is also an Excel File Copy below   The above is a copy of the paper standard administrative document (first copy only).  The following is larger copy broken into three parts, to aid legibility.  In practice, it is completed online. A. GENERAL […]

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Import SAD Detailed Requirements

Scope The following notes cover the Single Administrative Documents for the following customs processes release for free circulation (import) end use inward processing temporary admission customs warehousing Box 1: Declaration This box requires the status of goods which transit the EU. Goods that are wholly originating in the EU have community status. This also includes […]

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Export / Transit SAD Detailed Requirements

Declarations Covered This article relates to the completion of single administrative form in relation to export/dispatch re-exportation customs warehousing or manufacturing under customs supervision and customs control of goods subject to export refunds outward processing union transit and/or proving the customs status of EU goods Box 1: Declaration This box requires the status of goods […]

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Codes for Customs Declarations

General This section reproduces notes from the EU Customs Code, Appendis D1. The reference to other appendices refer to those in the Code, which are not reproduced here. This section contains only the specific basic requirements applicable when using paper forms. Where transit formalities are completed by the exchange of EDI messages, the instructions contained […]

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The Customs Tariff

The Customs Tariff The customs tariff of the European Union determines the basis upon which customs obligations arise. The tariff was formerly published in a multi-volume looseleaf form in several volumes reaching many thousand pages. Tariff is now available online and is updated on an ongoing basis by the European Union. It is also published […]

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Tariff and Goods Classification Issues I

Classification of goods for tariff purposes It is essential that importers, exporters and their representatives properly classify goods. The failure to do so can give rise to an unpaid customs debt. This may arise in the course of a later audit. As with tax audits generally, there is the possibility of interest and penalty together […]

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Tariff and Goods Classification Issues II

Interpreting the Customs Tariffs (TARIC) The tariff is interpreted as a legal instrument. The courts interpret the Code in a broadly similar manner to the interpretation of legal documents and legislation generally. The context and objective of regulations are given effect. The general approach of the courts emphasise the various explanatory notes and official opinions. […]

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UK Guidance on SAD

Introduction The main customs form used in international trade is known as the Single Administrative Document (SAD) – also known as form C88 in the UK. 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 […]

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Summary Declarations (Entry and Exits)

1. Introductory notes to the tables Note 1. Generalities 1.1 The summary declaration that must be lodged for goods entering or leaving the customs territory of the Union contains the information detailed in Tables 1 to 5 for each of the situations or modes of transport concerned. The diversion request that needs to be made where […]

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Entry Processing (Imports) Post-Brexit

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Entry Processing (Exports) Post-Brexit

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Declarations Type Codes [Post-Brexit]

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SAD Country Codes [Post-Brexit]

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Additional Certs etc. Codes [Post-Brexit]

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Transit System [Post-Brexit]

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Manifest Declaration [Post-Brexit]

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Misc Technical Guidance [Post-Brexit]

    Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website Contact McMahon Legal  Share this article

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