The Single Administrative Document (SAD) is used to declare goods at UK and European borders. It consists of 8 copies that travel with the shipment through the customs chain, from export to clearance at the destination. Each copy serves a distinct purpose, covering the original declaration, statistical records, and transit procedures.
Box 1 identifies the type of declaration: import (IM), export (EX), or transit (CO). Box 2 records the consignor or exporter, including their EORI number, while Box 8 captures the consignee details. Box 31 contains a plain-language description of the goods. Box 33 holds the commodity code from the UK Trade Tariff, which determines applicable duties and restrictions. Box 35 records gross mass in kilograms. Box 34 identifies the country of origin, and Boxes 44 through 47 cover supporting documents, authorizations, and duty calculations.
Start with Box 1 to confirm whether the movement is an import, export, or transit. Enter EORI numbers for both the exporter (Box 2) and consignee (Box 8). Look up the correct commodity code using the UK Trade Tariff before entering it in Box 33. Record the goods description clearly in Box 31 and gross weight in Box 35. Attach any required documents, such as a commercial invoice or certificate of origin, referencing their numbers in Box 44.
Incorrect commodity codes in Box 33 are the most common source of delays and wrong duty assessments. Missing EORI numbers, inaccurate gross mass figures, and wrong country-of-origin entries also cause clearance problems. For goods held in a Free Trade Zone (FTZ), separate rules may apply before the declaration is lodged. Always cross-reference your entries against the UK Trade Tariff and verify supporting documents before submission.
Businesses handling cross-border shipments often need additional customs forms. The CN 23 Customs Declaration covers small postal packets. The Canada Customs Invoice is required for goods entering Canada. The Export Declaration Form is used for standard export procedures, while the Customs Form 3499 is common for in-bond goods movement.
| Question | Answer |
|---|---|
| Form Name | C88 Form |
| Form Length | 6 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 1 min 30 sec |
| Other names | single administrative document, sad customs form, uk customs declaration, import export declaration |