SINGLE ADMINISTRATIVE DOCUMENT (SAD)

• It is a form used to harmonise and simplify the flow of information between different customs authorities and has to be presented to customs in international trade operations with countries outside the European Union. EU (with some exceptions).
• The SAD is used to comply with customs formalities necessary in the exchange of goods, such as: export, import or transit.
• Import and export data are compiled in the Single Administrative Document (SAD) for submission to customs.
• The same format is used throughout the European Union, translated in the language of each Member State.
• Customs declarations provide detailed information on what goods are being imported or exportedThe necessary licences, the Incoterm of the purchase and sale, the value, etc.
• Importers and exporters must enter in the SAD their EORI (economic operator registration identification) number, which is a a unique identification number assigned by the customs authorities of a Member State for operators to be recognised throughout the EU.
• The SAD must be presented to customs together with the documentation supporting the transaction.

THE MOST COMMON DOCUMENTS ARE:

• The commercial invoice
• The transport document.
• The certificate of origin. 

At depending on the type of product and its applicationThe following must be provided additional documents:

• Specific licences, health, veterinary, pharmaceutical inspection documents, import certificates, affidavits, etc. 

It is important to keep the original of the documentbecause the import is required for justify the right to deduct VAT on import and export, is one of the proofs of VAT exemption for the sale.