The Single Administrative Document (SAD), also known as Form C88 in the UK,, updated 28 November 2019, accessed 6 March 2021 is the main customs form used in international trade to or from the

European Union Customs Union The European Union Customs Union (EUCU), formally known as the Community Customs Union, is a customs union which consists of all the member states of the European Union (EU), Monaco, and the British Overseas Territory of Akrotiri and Dheke ...

. Traders and agents can use the SAD to assist with declaring import,

export An export in international trade is a good produced in one country that is sold into another country or a service provided in one country for a national or resident of another country. The seller of such goods or the service provider is an ...

, transit and community status declarations in manual processing situations. It is used for EU trade with non-EU countries and for the movement of non-EU goods within the EU, and replaced the various national forms in used among member states before its introduction in 1988. SAD legislation needed to take full account of today's

environment Environment most often refers to: __NOTOC__ * Natural environment, all living and non-living things occurring naturally * Biophysical environment, the physical and biological factors along with their chemical interactions that affect an organism or ...

and adapt with the evolution that occurred since its inception. Regulation 2286/2003 did this by introducing a radical modernization of data collection on EU customs declarations. The SAD breaks down into 54 boxes; the full version comes in 8 parts for use at different points in the trading process; see also the C88A alternative version of the form. The SAD can be filled in by the

consignee {{Admiralty law In a contract of carriage, the consignee is the entity who is financially responsible (the buyer) for the receipt of a shipment. Generally, but not always, the consignee is the same as the receiver. If a sender dispatches an it ...

or by an agent representing them. All instructions to complete the Single Administrative Document are stated in Commission Delegated Regulation (EU) 2016/341 of 17 December 2015.Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446
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References

External links

Consolidated text of Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446
*{{OGL-attribution, version=3.0, {{citation , author= HM Revenue & Customs , date=6 April 2017, url=https://www.gov.uk/guidance/declarations-and-the-single-administrative-document , title=The Single Administrative Document for import and export , accessdate=5 May 2017 Customs duties Customs services