SAD Customs Documentation and Export Refund Procedures

Posted on Jun 11, 2026 in Geography

Single Administrative Document (SAD)

The SAD is completed by the declarant or an authorized person.

Data Requirements

  • Type of merchandise, origin, destination, weight, and exchange rate.
  • Series: I, ITP, E, ETP, or T.

Copy Distribution

Export/Shipping (EXP):

  • 1: For export/shipping customs.
  • 2: Interested party.
  • 4: Required for justifying the Community character of goods with a T2L before the customs office of destination.
  • 9: Authorization for loading, departure, or release of goods.

Import (IMP):

  • 6: For customs of import.
  • 8: Interested party.
  • 9: Authorization for shipment, departure, or release of goods.

AGREX Certificate

A Community control document managed by the Secretary of State for Trade and Tourism. Its purpose is to obtain prior, truthful information on the volume of exported quantities subject to a refund (valid for 6-12 months).

Simplified SAD Procedures

  • A) Direct-Debit Procedure: Allows free circulation of goods over the internet at the premises of the data subject or other authorized places.
  • B) Simplified Declaration Procedure: Allows release for free circulation upon presentation of a simplified written declaration.

Export Refunds (Drawback)

A payment granted by the EU when certain agricultural products are exported to help them compete on world markets. It covers the difference between the EU internal market price and the world price.

Types of Refunds

  • Differentiated: Amount depends on the country of final destination.
  • Undifferentiated: Leaving the Customs Territory of the Community (TAC) is sufficient to receive the set refund amount.

Eligible Products

  • Products of Community origin.
  • Products released for free circulation in the EU.

Assimilated to Exports

  • Deliveries for ship provisioning.
  • Deliveries to international organizations established in the EU.
  • Deliveries to Armed Forces not under their own flag.
  • Deliveries to offshore platforms.
  • Deliveries to warships flying an EU Member State flag.

Extraterritoriality

A portion of the territory of a state that is not considered part of that state. Refunded Sectors: Poultry meat, eggs, and processed agricultural products (partial).

Customs Operations

Full SAD

Required for:

  • Importation of goods from third countries.
  • Definitive or temporary introduction of Community goods.
  • Goods involving the taxable event of importation for VAT purposes.
  • Merchandise from Andorra and San Marino.
  • Importation into the peninsula, Balearic Islands, or Canary Islands from non-TAC members.
  • Importation into Ceuta and Melilla.
  • Declaration linking goods to customs regimes.
  • Release for consumption of non-Community goods.
  • Release for consumption of goods previously linked to a special import regime of the Canary Islands.

Export (EXP) SAD

Required for:

  • Permanent or temporary export of goods outside the TAC.
  • Re-export of non-Community goods outside the Community customs territory.
  • Shipment of goods from the peninsula and Balearic Islands to the Canary Islands and other parts of the TAC.
  • Export of goods from the mainland and Balearic Islands to the Canary Islands, Ceuta, and Melilla.
  • Export of goods from Ceuta and Melilla.
  • Shipment of goods from the Canary Islands to the rest of the TAC.
  • Conversion of definitive temporary shipments/exports.
  • Provisioning and equipping of ships, aircraft, and sounding or operating platforms.
  • Export of Community goods included in a warehouse.
  • Export of Community agricultural goods previously linked to the customs warehousing procedure.