The Single Administrative Document (SAD) was set up by the European Community Council on 1 January 1988 with the purpose of standardizing customs documents, harmonizing codification and simplifying procedures in international trade exchanges.
This document has replaced most of the customs declarations forms existing in member states of the European Community and is also used for transit procedures with EFTA countries.
Four types of declarations are in existence. All use the same form, according to the flow and/or the origin of the goods. They are the following:
|EX:||Declaration for export from the customs territory of the community (EFTA trade excepted)|
|IM:||Declaration of placing goods imported into the customs territory of the community under any customs procedure (except trade with EFTA)
Declaration of placing non-community goods under a customs procedure at destination, in the context of trade between two member states (except trade with EFTA)
|COM:||Declaration for introduction (import) or dispatch (export) of community goods from or to a member state of the community|
|EU:||Declaration for import or export of goods from or to an EFTA country|