Single Administrative Document and customs declaration: key data, box by box

Updated Sep 14, 2026

The Single Administrative Document, or SAD, was long the reference form for customs declarations in the European Union. Today, declarations are almost always electronic and follow the data structure of the Union Customs Code, but people still commonly refer to "SAD boxes". Here is the essential information and how it maps.

From the paper SAD to the electronic declaration

The SAD had 54 numbered boxes, used for import, export and transit. Under the Union Customs Code, declarations are filed electronically (DELTA IE in France, IDMS and AES in Belgium, DMS in the Netherlands…) and information is organised into "data elements" grouped by theme: message, documents, parties, valuation and taxes, dates and places, goods, transport.

The paper form is now only used as a fallback or in a few specific cases. Understanding its boxes is still useful: forwarders, older files and many documents still refer to them.

The main boxes and their content

Box 1 – Declaration: type of declaration (import, export, transit); data element 1/1
Box 2 – Consignor or exporter, with EORI; data elements 3/1 and 3/2
Box 8 – Consignee or importer, with EORI; data elements 3/15 and 3/16
Box 14 – Declarant or representative and type of representation; data elements 3/17 to 3/21
Boxes 15 and 17 – Country of dispatch and of destination; data elements 5/14 and 5/8
Box 20 – Delivery terms (Incoterm and place); data element 4/1
Box 22 – Currency and total amount invoiced; data elements 4/10 and 4/11
Box 25 – Mode of transport at the border; data element 7/4
Box 31 – Packages and description of goods, marks, containers; data elements 6/8 to 6/11 and 7/10
Box 33 – Commodity code (CN and TARIC); data elements 6/14 and 6/15
Box 34 – Country of origin; data element 5/15
Boxes 35 and 38 – Gross mass and net mass; data elements 6/5 and 6/1
Box 36 – Tariff preference claimed; data element 4/17
Box 37 – Procedure code; data element 1/10
Box 44 – Documents produced, certificates and authorisations; data element 2/3
Box 46 – Statistical value; data element 8/6
Box 47 – Calculation of taxes (duties, VAT); data elements 4/3 onwards

Header level and item level

Some information applies to the whole declaration (parties, transport, delivery terms, total amount invoiced), other information to each item (code, description, origin, weight, value, procedure, preference). A declaration has as many items as there are goods with a different code, origin or procedure. Grouping different goods under a single item is a common mistake.

Common mistakes

Exporter or importer wrongly identified, or the forwarder's EORI entered instead of the company's
Type of representation (direct or indirect) not matching the mandate given to the forwarder
Procedure code inconsistent with the direction of flow or the previous procedure
Net mass higher than gross mass, or weights different from the transport document
Documents missing from box 44: licence, health certificate, proof of origin for a preference
Total amount invoiced different from the sum of item prices

Frequently asked questions

Is the paper SAD still used?

Very rarely. Declarations are electronic; the paper form is only used as a fallback or in a few specific situations.

Where can I find the declaration for an import?

Your customs broker sends you the declaration or its proof (often as a PDF) with the MRN assigned by customs. Keep it: it supports import VAT recovery and proves payment of duties.

What is an MRN?

The Movement Reference Number is the unique number customs assigns to an accepted declaration. It lets you retrieve the declaration and track its status.

How long must a customs declaration be kept?

Declarations and supporting documents must be kept for at least three years from acceptance of the declaration, and often longer for tax and accounting reasons.

How many items should be declared?

One item per group of goods sharing the same code, origin, procedure and, where relevant, preference. Different goods must not be grouped together.

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