What is the SAD (Single Administrative Document)?
The SAD is the official and mandatory document presented to customs authorities to declare goods. Its purpose is to unify the necessary information for import, export, or transit procedures for goods between countries that do not have a free trade agreement, like the one that exists, for example, among European Union members.
The so-called "third countries" control goods arriving at their borders, both economically and for other reasons (health, quality, phytosanitary, etc.). The SAD contains the necessary information for every shipment arriving at customs.
Why is it called "single"?
It's called "single" because it replaces multiple forms and serves to:
Declare goods
It provides a detailed description of the items.
Settle taxes
It forms the basis for calculating and paying customs duties, import VAT, and other taxes.
Ensure legality
It demonstrates that the commercial operation and transport comply with customs legislation.
The SAD contains over 50 fields with detailed information, such as the value of the goods, their origin, tariff classification, and details of the companies involved.
The Customs Clearance Process
Customs clearance is the set of procedures carried out to allow goods to enter or leave a customs territory. In practice, goods arriving from outside must first be deposited in a "customs zone"; these are designated areas where goods can be positioned before undertaking the procedures that allow them to enter the country. Within this facility, operations are managed with the customs authority, culminating in what is called the "release" of the goods. This means that the goods and their ownership have cleared the taxes, and therefore, they are free to be "released" for transport and introduction into the country.
The general process includes these steps:
SAD Submission
The exporting or importing company (or its customs agent) submits the SAD and supporting documentation (invoice, packing list, etc.) to customs.
Customs Control
Customs reviews the documentation. It can assign a control channel:
- Green Channel: Free passage, no review
- Orange Channel: Documentary review
- Red Channel: Physical inspection of the goods
Settlement and Payment
If applicable, duties and taxes are calculated and paid.
Release of Goods
Once procedures and payments are completed, customs authorises the exit or entry of the goods.
Due to its complexity, and as customs legislation also requires it, companies often rely on a customs agent or freight forwarder to manage this process with the customs authorities, as well as the settlement of taxes and duties that accrue depending on the type of goods, which are payable before the goods are released for "lift-off."
When is the SAD mandatory in Europe?
This is the key question. In the European context, the SAD is mandatory only when goods cross a customs border, not a political border.
It is mandatory if...
Importing goods from a country outside the European Union (EU), such as China, the United States, or the United Kingdom.
Exporting goods to a country outside the EU.
It is NOT mandatory if...
Transporting goods between EU member countries (e.g., from Spain to France or from Germany to Italy). Thanks to the European Single Market, there are no customs or SAD required for these movements.
Therefore, if your transport is from Spain to France, you only need a CMR consignment note. But if you're going from Spain to the United Kingdom, you'll need both the consignment note and the SAD for customs clearance.
Related Documentation
The Loading Receipt
Document that certifies the delivery of goods to the carrier, key in logistics and shipment control.
CMR Convention
Mandatory international document for road transport between countries signatory to the CMR convention.
EAD (Export Accompanying Document)
Document that certifies the effective exit of goods exported from the EU.
EUR-1
Certificate that allows obtaining tariff benefits in exports to countries with preferential agreements.
ATR
Document that certifies the customs status of products between the EU and Turkey, allowing certain tax exemptions.
Transit T1 and T2
Documents that allow the movement of goods under customs control within or outside the EU customs territory.
DGD (Dangerous Goods Declaration)
Mandatory form for the safe transport of dangerous goods, complying with international regulations.
Summary Declaration
Document containing prior information on goods arriving or leaving the customs territory for control and security purposes.