The Single Administrative Document (DUA)

What is DUA?

The Single Administrative Document (SAD) is a document that serves as the paper basis for our import or export declaration to customs authorities and allows us to release or ship goods. This document not only provides information about the product being imported or exported but also serves as the basis for the tax declaration, making it an essential document that must accompany the goods to comply with customs formalities.

What is the function of DUA?

Its main function is to unify all the administrative documents necessary for the import and export of goods.

What is the composition of the DUA?

The composition of the Single Administrative Document (SAD) is somewhat complex, consisting of a total of eight copies, plus an additional one known as the "Levante." This last document authorizes the removal or shipment of goods.

Each of the SAD (Single Administrative Document) pages is used for a different operation within the import and export process. The SAD submitted for an import declaration will use pages 6, 7, 8, and 9 of the page; the SAD for export will use pages 1, 2, 3, 4, and 9; and finally, the SAD for the inclusion of goods in the Community Transit regime will use pages 1, 4, 5, 7, and 9.

What are the latest developments?

Due to modernization, harmonization, and increased interrelation in customs procedures and management across all EU Member States, changes have been made to the content of customs declarations. One of the most significant is the establishment of an IT system for requesting, authorizing, and monitoring guarantees to obtain deferral of payment of existing or future customs debt. This system will allow operators to use a guarantee submitted in one Member State in any other. A global guarantee by surety bond (or bank guarantee) has also been authorized, allowing for multiple guarantees to be included in a single declaration. To expedite customs processing at ports and airports, the advance submission of a complete declaration is permitted, which will be automatically accepted upon presentation of the goods. Simplified declarations, with less information or missing documents, are also available.

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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