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Simplified Administrative Accompanying Document (SAAD)
August 15, 2021, admin

Simplified Administrative Accompanying Document (SAAD) | CUSTOMS ACRONYMS & GLOSSARY

Introduction

Simplified Administrative Accompanying Document is compulsory for circulation of excisable goods. When a seller wishes to send products within the European Union and has already paid the excise duties, it must establish a SAAD on paper.

The SAAD is used to send goods under ‘duty paid’ or ‘duty under deferment account /guarantee’ status. This is the main requirement of circulation of excisable goods. Traders must guarantee the amount of excise duties due to the customs administration of the destination country. Traders need to do this prior to sending their products.

SAAD Copies

The Simplified Administrative Accompanying Document shall be drawn up in three copies.

  • First, copy 1 shall be kept by the supplier for fiscal control.

  • Second, copy 2 must accompany the goods during the movement and shall be kept by the recipient.

  • Third, copy 3 must accompany the goods and shall be returned to the supplier with a certificate of receipt. It will also indicate the further fiscal treatment of the goods in the Member State of destination. It is given by the recipient, if the supplier requires it in particular for reimbursement purposes. This copy shall be attached to any eventual application for reimbursement.

Usage of a commercial document in place of SAAD

A commercial document can be used instead of an SAAD provided that it contains the same information. The layout of data on commercial documents can differ, however each item of information must have the same box number as on the SAAD. Traders must make sure that such commercial documents are marked, ‘Simplified accompanying document (excise goods) for fiscal control purposes.’

Legal implications

If you import, or arrange for the importation of, excise goods without the appropriate and correctly completed accompanying documentation, and without prior payment of duty, the goods and vehicle will be liable to forfeiture, and you may be liable to civil penalty and may even face prosecution.

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Content Source: HMRC , GOV.UK