Single administrative document

What it means

The single administrative document, known in practice as the JSD or SAD, is the standardised form of customs declaration used throughout the EU. The same template serves for import, export and customs transit, so customs officers in every state find the data in the same place.

It was originally a paper form with numbered boxes. Today it is filed electronically and its data are elements of the customs system, but the term is still used in practice for the printout or confirmation from the electronic system.

It contains details of the declarant with the EORI number, the consignor, consignee, delivery terms, the Combined Nomenclature code, origin, weight, customs value and the duty and tax calculated. Each item of goods has its own line.

How it works in practice

On import, the decision on release for free circulation in the form of the SAD is the VAT payer’s document for deducting import VAT. Without it, with only the supplier’s invoice, the company cannot deduct the tax.

On export, the electronically confirmed exit of goods from the EU is the evidence for the exemption, meaning for VAT on export. We file the SAD with its exit confirmation together with the export invoice and present them together at an audit.

The documents are most often prepared and filed by a customs representative or the carrier. We check for clients that the SAD data, above all value, currency and exchange rate, match the invoice and the books, and we see to archiving the documents for the whole statutory period.

What to watch out for

Companies importing through couriers often have no SAD at all, because the courier filed it in its own name. Without it the VAT deduction is uncertain and the tax office will not accept it at an audit, so the document must be requested from the carrier.

An error in the commodity code or customs value on the SAD carries through into both duty and VAT. If it is discovered later, a correction of the declaration must be requested, and if duty was assessed too low, customs will reassess it retrospectively with interest.