The single administrative document (SAD) was released by the European Community (EC) 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 EC member states’ customs declaration forms and is also used for transit procedures with EFTA countries.
Four types of declarations are in use. All use the same form, according to the flow and/or origin of the goods:
|EX:||Declaration for export from the customs territory of the community (EFTA trade excepted)|
|IM:||Declaration for placing goods imported into the customs territory of the community under any customs procedure (except trade with EFTA)
Declaration for 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|