Single Administrative Document (SAD): Fundamentals and Procedures in Import and Export Transactions
The Single Administrative Document is an essential document in the international import and export service, used as the main element in trade transactions with third countries. At customs, the DUA is required both at the exit and entry of the countries involved in the commercial operation. This document includes detailed information on the charge, value and other aspects relevant to the tax return.
The Export SAD is the form specifically used in the export process. This document is essential in export logistics. It is usually presented to the customs authorities as part of the process for goods to leave the country of origin and be transported to the country of destination.
The SAD for dispatch to another EU member state means that you are declaring the dispatch of goods from one EU member state to another EU member state. This process involves the submission of the relevant customs declaration for the movement of goods between EU member countries, but without the need for full customs formalities, as it is a free trade European Union.
What is it and what does it mean?
The SAD is an essential document in the international import and export service, used as the main element in commercial transactions with third countries. At customs, the DUA is required both at the exit and entry of the countries involved in the commercial operation. This document includes detailed information on the charge, value and other aspects relevant to the tax return.
The nature of the transaction refers to the type of commercial activity that is occurring with the declared goods.
SAD exchange rate
The exchange rate used to convert the value of goods declared in foreign currency into local currency, or vice versa, at the time the customs declaration is made.
This exchange rate may vary depending on the country’s exchange rate policy, the date on which the declaration is made and other economic factors. Generally, governments or customs authorities establish an official exchange rate to be used for these conversions in the SAD.
DUA Use Cases:
Under current regulations, the DUA must be used in a variety of situations, including:
- Transportation of goods outside the European Economic Community (EEC), especially those of non-EU origin.
- Export of goods.
- Transportation of goods, provided they are to be exported
- Deep sea fishing products
- Imported or exported goods from Ceuta and Melilla
- All specific cases in community laws
DUA classification:
Once the DUA is completed, customs assigns a color to the document, indicating the status of the merchandise:
- Green: Indicates that the merchandise is in order and can continue on its way.
- Orange: Means that they have to check the documentation at customs.
- Yellow: The goods are going to be inspected by Health, Veterinary or Phytosanitary and the corresponding agency must intervene in each case so that the corresponding customs can release the goods.
- Red: Customs has to check both the goods and the documentation to verify that what has been declared is what we are importing or exporting.
Procedure for Filling the SAD:
The process of completing the DUA varies according to the type of operation:
In order to carry out a transit operation, the DUA document must be completed and delivered to customs. The numbers to be filled in are as follows:
Transit operations: Number 1 must be completed for the customs office of departure, number 4 for the customs office of destination and number 5 in case of returning the goods to the country of origin.
Import: Number 6 is filled in for the import customs and number 8 for the customer.
Export: Numbers 1 and 3 are completed for the customer, and number 4 is completed to justify to customs that the goods are of EU origin.
The dua is essential for non-EU transports. The regulations indicate that it must be completed by both the carrier and the importer who is to receive the cargo.
This document will always be requested, no matter how small the merchandise is. The Tax Agency controls the dates of entry and exit of the merchandise and the time it takes to reach its destination, since it carries out its own tracking.
The Single Administrative Document is an indispensable tool in international trade, facilitating the flow of goods and ensuring compliance with customs regulations. Their correct use and compliance are essential to avoid problems during trade operations with third countries.
Single Administrative Document: Fundamentals and Procedures in Import and Export Transactions
The Single Administrative Document is a fundamental component of international import and export operations. It acts as the linchpin in trade transactions with external countries and is essential for compliance with customs regulations. This document contains detailed information on the charge, its value and other aspects relevant to the tax return.
What is it and what does it mean?
The SAD is compulsory for both the exit and entry of goods at customs, thus guaranteeing transparency and legality in commercial operations. Its use extends to a variety of customs situations and procedures, each with its own specific requirements.
DUA Use Cases:
The process of filing the SAD has been considerably simplified thanks to advances in technology and the implementation of specialised IT systems. These systems allow importers and exporters to complete the form electronically, thus speeding up the flow of goods and reducing waiting times at customs.
Procedure for Filling the SAD:
When filing the SAD, accurate details about the sender and the consignee must be provided, including their name or company name, tax address and VAT number. In addition, the status and destination of the goods must be specified, indicating whether the goods are being imported or exported and whether they are subject to any special customs procedure.
DUA classification:
Once the process of completing the SAD is completed, specific numbers are assigned to certain boxes on the document. For example, box 6 indicates the number of packages making up the load, while box 22 is used to declare the value of the goods. Box 20, on the other hand, is reserved for specifying the commercial nature of the transaction.
Commercial Nature and Customs Authorities:
It is important to bear in mind that the SAD must be presented in advance of the transport of the goods, to avoid delays and possible penalties. Customs authorities are responsible for verifying the documentation submitted and ensuring that all established regulations are complied with.
In short, the Single Administrative Document is a vital tool in international trade, facilitating the exchange of goods between countries and ensuring compliance with customs regulations. Their correct presentation and completion are essential to avoid delays during trade operations and to maintain the integrity of the import and export process.
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