Taxation and Customs Union

The single administrative document (SAD)

The single administrative document (SAD) is a form used for customs declarations in the EU, Switzerland, Norway, Iceland, Turkey, Macedonia and Serbia. It is composed of a set of eight copies each with a different function. Using one single document reduces the administrative burden and increases the standardisation and harmonisation of data collected on trade.

Read more on the presentation and use of the form.

Where is the Single Administrative Document used?

  • In the EU, the single administrative document is used for trade with non-EU countries and for the movement of non-EU goods within the EU.
  • Since the 1987 Convention on the simplification of formalities in trade in goods it also applies to the territories of the EFTA countries (Switzerland , Norway and Iceland), Turkey (since 1 December 2012), to the former Yugoslav Republic of Macedonia (since 1 July 2015) and to trade between these countries and the EU.
  • Finally, it remains applicable in certain extremely limited cases of movement of EU goods inside the EU (for example: possible individual measures for the period of transition following the accession of new Member States, trade with parts of the customs territory of the EU which are not part of the fiscal territory of the Member States).

Procedures covered

The document covers the placement of any goods under any customs procedure such as: export, free circulation, transit (where the New Computerised Transit System was not used), warehouses, temporary admission, inward and outward processing, etc.

Legal basis

More information

More on data harmonisation and coding in the:

More information on data collected and codes used by Member States on a national basis for procedures, certificates, documents and authorizations.

Guidance documents to ensure uniform implementation and a common understanding of the legislation concerning the SAD.