The Single Administrative Document (SAD) - C88

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Import details are usually collected through the submission to Customs and Excise, of the Single Administrative Document (SAD). This document, in the same format, is used throughout the EC to declare imports - each EC country having it printed in their own language. In the UK it is known as form C88.

How does it work?

The C88 allows a legal declaration for the import of goods to be made on one form - therefore the signatory takes responsibility for the import. Copies of the form can be found at the end of this section.

The import C88, gives all the information needed for a complete picture of what the goods are and what is happening to the shipment. The form contains 54 boxes - not all of them need to be completed. The details of which should be completed and why, are given in the Tariff, Volume 3 part 3, paragraph 3.1.1.

Completing the C88

Two of the most important pieces of information required on the C88 are the Commodity Code (also called Tariff Heading, Tariff Code, Classification Code or Harmonisation Code) and the Customs Procedure Code (CPC). Both have significant impact on duty due and how the consignment is treated.

For further information and advice

A brief guide to import procedures is available at Notice 501 A brief guide to import procedures.

If you require any further assistance you can contact the Excise and Customs Helpline on Tel 0300 200 3700.

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