The Single Administrative Document (SAD), also known as Form C88 in the UK,[1] is the main customs form used in international trade to or from the European Union Customs Union.
It is used for EU trade with non-EU countries and for the movement of non-EU goods within the EU,[2] and replaced the various national forms in use among member states before its introduction in 1988.
[3] SAD legislation needed to take full account of today's environment and adapt with the evolution that occurred since its inception.
Regulation 2286/2003 did this by introducing a radical modernization of data collection on EU customs declarations.
All instructions to complete the Single Administrative Document are stated in Commission Delegated Regulation (EU) 2016/341 of 17 December 2015.