How to read/complete a SAD/Form C88
Customs Form C88 - A brief history
The 'Single Administrative Document' or 'SAD', for short, is the same Form as the UK's Customs Form C88, by which it is more commonly referred. Its completion is also known as the 'Customs entry'. This Form is used / completed each and every time any goods are imported and exported in or out of the European Community (EC).This complex Form can appear daunting at first, but with our 'box by box' guide below, we hope that you too can soon read or complete it like a professional.
Note: We feel that we must take a moment to mention 'SAD Harmonisation'. Since its introduction, everyone importing goods into the UK has had to familiarize themselves with changes relating to the data entered onto the SAD/Form C88. Our 'box by box' explanation below, relates to these changes.
(If your C88 was completed prior to 1st January 2008, then click here, for an explanation of how this Form used to be completed). ukimports.org
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Box descriptions
1 Declaration type
CO - For goods from special territories of EC (e.g. Channel Islands)EU - For EFTA goods (incl. items at full rate consigned from EFTA countries)
IM - For other goods
2nd sub-division:
A - Full (SAD/C88) or Warehouse Declaration - Goods arrived
C - Simplified Declaration (C21) - Goods arrived
D - Full (SAD/C88) or Warehouse Declaration - Not arrived (Pre-lodged)
F - Simplified Declaration (C21) - not arrived (Pre-lodged) ukimports.org
2 Consignor/Exporter
Supplier/Shippers name, address and country code ukimports.org
3 Forms
If continuation sheets are not used, this box should be left blank. Otherwise this box will show the number of sheets being used (e.g. page 2/3) ukimports.org
4 Should be blank
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5 Items
The total number of items being declared ukimports.org
6 Total Packages
The total number of packages making up the consignment covered by the declaration ukimports.org
7 Reference Number
The reference number entered in this box will be supplied by either the importer or their agent ukimports.org
8 Importers VAT No., Name and Address
The VAT will be preceded by the country code (e.g. GB123456789000). Those importers not VAT registered will show as 'Private' (GBPR). ukimports.org
9 Should be blank
ukimports.org10 Should be blank
ukimports.org11 Should be blank
ukimports.org12 Should be blank
ukimports.org13 Should be blank
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14 Declarant VAT No., Name and Address
The declarant is usually the clearing agent or freight forwarder who is representing you with regards to declaring your goods to Customs and their liability to the Customs debt (more simply known as paying any import duty and / or VAT).The type of this representation is shown as follows:
- 1 - Self representation
- 2 - Direct representation
- 3 - Indirect representation ukimports.org
15 Should be blank
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15a Country of dispatch
This is the country from which the goods were exported from (not the country of origin) ukimports.org
15b Should be blank
ukimports.org16 Should be blank
ukimports.org17a Should be blank
ukimports.org17b Should be blank
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18 Identity and Nationality of means of Transport on arrival
This box is not completed when there is only one means of transport at the place of importation e.g. ship or aircraft.The following is an example of when this box would be used:
if the goods are on a road vehicle which arrived in the UK by ferry, details of the road vehicle should be entered. ukimports.org
19 Should be blank
ukimports.org20 Should be blank
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21 Identity and Nationality of means of Transport crossing the border
Depending on the means of transport, air, sea, road or rail, this box shows the corresponding vessel name, flight number, vehicle registration / trailer number or the rail wagon number; and it's nationality (2-letter country code). ukimports.org
22 Invoice currency and total amount invoiced
This value should be the total value of your goods, as per the commercial/pro-forma invoice. ukimports.org
23 Exchange Rate
Most plain paper (electronically generated) C88 do not show the rate of exchange used, as this is shown on the entry acceptance advice (electronically generated E2). ukimports.org
24 Should be blank
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25 Mode of transport at the border
The 1-digit code shown indicates the transport used for importation, as follows:
1 - by Sea
2 - by Rail
3 - by Road
4 - by Air
5 - by Post
7 - by Fixed Transport Installations
8 - by Inland Waterway Transport
9 - by Own Propulsion. ukimports.org
26 Inland mode of transport
The same codes apply as with box 25 (above). This box is completed when import formalities are carried out away from the point of entry into the Community (EC), except for entry into a Customs Warehouse or goods coming from a free zone. ukimports.org
27 Should be blank
ukimports.org28 Should be blank
ukimports.org29 Should be blank
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30 Location of goods
The code shown in this box is actually made up of 3 different parts (with no spaces). These are as follows:(i) Country code
(ii) Location code
(iii) Shed / local identity code
for example: GBMANBAC breaks down as:
GB - Great Britain
MAN - Manchester
BAC - British Airways Transit Shed
If this third part has been left blank on your C88, its because your goods were at a location where computerised inventory systems are not based on the use of Transit Shed identity codes. ukimports.org
31 Packages and description of goods
This box outlines 5 details relating to the packaging and description of your goods. These are:Description
Package Marks
Number of Packages
Kind of packages (click here for full list of codes)
Container number(s) - if applicable ukimports.org
32 Item number
This is always a no. 1 on the C88, however if your consignment os made up of multiple items, which fall under a different commodity (classification) code, then you continuation sheet will show the relevant iteme.g. Item 1 (on C88) = T-shirts, Item 2 (on continuation page) = CDs, Item 3 on continuation page = Picture Frames, made of wood etc. ukimports.org
33 Commodity code
Everything that enters the EC has to be classified under one of the EC Taric Codes. This commodity code outlines the duty and VAT rates applicable and if any restrictions apply when goods are shipped from a particular country. To ensure that the correct code has been used, enter the 10-digit code in this box into the Taric classification website (Click here to see our dedicated page, and a link to the classification codes).If you don't agree with the code used when clearing your goods, discuss this with your clearing agent immediately. ukimports.org
34b Should be blank
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35 Gross mass
The gross weight of the consignment is the weight of your goods plus any / all packaging (excluding containers and any other transport equipment). ukimports.org
36 Preferences
This 3-digit code indicates whether a reduction, or relief from, import duty has been applied to your goods. The definition of this code is as follows:First digit:
1 - No relief / reduction applied to your goods
2 - Generalised System of Preferences (GSP) raised by the sender / exporter
and copy submitted to Customs with this entry (C88)
3 - Other Tariff document submitted e.g. EUR1, ATR1 or equivalent
4 - Non imposition of Customs duty under the provisions of the Customs Union
Agreements
Second and third digits:
00 - None of the following
10 - Tariff suspension
15 - Tariff suspension with specified end-use
18 - Tariff suspension with certificate confirming the special nature of the product
20 - Tariff quota23 - Tariff quota with specified end-use
25 - Tariff quota with certificate confirming special nature of the product
28 - Tariff quota following outward processing
40 - Special end-use resulting from the Common Customs tariff
50 - Certificate confirming the special nature of the product
More details of these codes are available either from Volume 3 of the Customs Tariff, your Customs clearing agent or via the Customs National Advice helpline on (T) +44 (0) 845 010 9000 ukimports.org
37 Procedure
The Customs Procedure Codes or CPC's advises Customs of the reason why your goods are being imported into the EC. These CPC's are explained in more details on the CPC's page of this website. ukimports.org
38 Net mass
This is the weight of your goods (without any / or packaging). ukimports.org
39 Quota
In a majority of cases this box will be blank. If your goods are being imported under a Quota, then 6-digit Quota Order Number will be entered. ukimports.org
40 Summary declaration/Previous document
This box is only completed at locations where computerised inventory control operates. The code is unique to the location to identify your goods. Also known as a Unique Consignment Number or UCN. ukimports.org
41 Supplementary Units
Certain commodity codes require a supplementary unit to be shown e.g. Number of pieces, Number of litres, Metres (of fabric) etc.If your commodity does not require this additional unit to be shown, then this box will be blank. ukimports.org
42 Item Price
The value entered in this box relates to the value of goods for the commodity shown in box 33. If there is only one commodity in the whole consignment, this value will equal the total value (box 22). ukimports.org
43 Valuation Method
If any of the goods on the entry are subject to Ad Valorem Customs Duty and / or specific Customs duty, and the total entry exceeds GB£ 6,500.00, this box must then be completed, for each item on the entry, with the relevant code:1 - Transaction Value
2 - Transaction Value of identical goods
3 - Transaction Value of similar goods
4 - The Deductive method (a)
4 - The Deductive Method (b)
5 - The Computed Value Method
6 - The 'Fall-back' Method
7 - Simplified Procedure Value (SPV)
More details of these codes are available either from Volume 3 of the Customs Tariff, your Customs clearing agent or via the Customs National Advice helpline on (T) +44 (0) 845 010 9000 ukimports.org
44 Additional Information/Commodity additional information/ Documents produced; certificates and authorisations
The first part of this box is used to show additional information required in relation to the type of entry (Volume 3 of the Tariff gives a full detailed explanation of the CPC's available and outlines any additional information that must be declared in this box). An example of this information is:9MCR=248761617 9DCR=7GB071-1231-030392TG
So the above coding translates into:
9MCR - Master Consignment Reference (also known as a 'UCN')
9DCR - Declaration Consignment Reference (also known as the Customs entry
number)
The second purpose of this box is to declare the Documents, Certificates and Authorisations Information in the form of; a four character document code and, a two digit status code. Followed by any relevant details. An example of this would be:
N934-[AE], N865 [AE] 224534443
These two codes shown above are:
N934 = Declaration of particulars relating to Valuation Method 1
(Goods exceed GB£ 6,500.00 and a the status relevant to Form C105a are shown)
[AE] = Indicated the status of the declared document, in this case [AE] means that its 'Attached and Exhausted' (relating to this shipment only.
N865 = Certificate of Origin - Form A (also known a GSP) available for this shipment (again the 2-letter status is shown). With regards to this document, along with some others, the numbers following the status is the document number.
For a full list of all the Document, Certificate and Authorisation codes, click on the relevant links below:
Additional Information Codes, Appendix C9, Click here
Document Status Codes, Appendix C10. Click here
Document/Certificate/Authorisation codes, Appendix C11. Click here
(all above links will be shown in a pop-up window) ukimports.org
45 Adjustment
This box is used to indicate the terms of the invoice price declared in box 42, and, where necessary, to declare the percentage adjustments to be applied to the invoice price for the item so that CHIEF can calculate the value for the purposes of ad valorem Customs duty and / or ad valorem CAP charge. The codes and explanations are as follows:'M' is entered if:
The value for Customs duty and / or ad valorem CAP charge is not being calculated by CHIEF; and / or
Valuation methods 2, 3, 4(b) or 5 applies.
Any other code is listed below:
A - Pre-CIF invoice price/value - Valuation Method 1 or 6
B - CIF invoice price/value or Simplified Procedure Value (SPV) - Valuation
Method 1 or 6
C - Post CIF invoice price/value - Valuation Method 1 or 6
D - CIF duty inclusive invoice price/value - Valuation Method 1 or 6
E - Post CIF duty inclusive invoice price/value - Valuation Method 1 or 6
F - Pre-CIF selling price - Valuation Method 1
G - CIF selling price - Valuation Method 1
H - Post CIF selling price/unit price - Valuation Method 1 or 4(a)
I - CIF duty inclusive selling price/unit price - Valuation Method 1 or 4(a)
J - Post CIF duty inclusive selling price/unit price - Valuation Method 1 or 4(a)
K - C & F invoice price value - Valuation Method 1 or 6
L - C & F duty inclusive price - Valuation Method 1 or 6
Any additional percentage adjustment notified to the importer by either Customs Valuation Advisory Section or the local office of Revenue and Customs, will be entered in the second field of box 45. For example:
Adjustment of 10% would be shown as '10'
Adjustment of 25% would be shown as '25' ukimports.org
46 Statistical Value
This box is only completed if required by the CPC.Entered in Sterling (GBP), this amount shows the value of goods described in box 31, according to the following rules:
- For goods subject to ad valorem duty, the Customs value as defined in Volume
1 of the Customs tariff;
- For all other goods i.e. goods which are free or exempt from duty and goods
subject to a specific duty, the statistical value as defined in Volume 1 of the
Customs Tariff. ukimports.org
47 Calculation of taxes
This box shows the type of taxes levied against the Commodity and CPC, and shows any waiver or over-ride codes used to calculate any taxes owing to the Customs Authority.The duty codes are as follows:
A00 - Customs duty on Industrial products
A20 - Additional duty
A30 - Definitive anti dumping duty
A35 - Provisional anti dumping duty
A40 - Definitive countervailing duty
A45 - Provisional countervailing duty
A10 - Customs duty on agricultural products (CAP)
A20 - Additional duty
B00 - VAT
D00 - Interest on arrears
B20 - Interest on arrears (VAT)
D10 - Compensatory interest (IPR / TI)
B10 - Compensatory interest (VAT)
Note: All UK taxes retain their tax type codes, including: all excise duties, i.e. tax types starting with 4, 5 or 6 ukimports.org
48 Deferred Payment
Depending on the preferred method of payment of any import duty and / or VAT, this box will either show a 'Deferment Account Number' of 'DAN', or it will be left black.What is a Deferment Account? (Taken from Customs publication A-3)
"Duty Deferment is an accounting system which allows traders to defer
payment of Customs duties, Excise duties and VAT on goods imported or
removed from warehouse and registered premises for an average period of
one month following importation or removal from the warehouse". ukimports.org
49 Identification of warehouse
Goods arriving into the EC can be removed to an authorised Customs warehouse, before any / all import duty and / or VAT is paid. In such cases, the warehouse number would be shown in this box. (The letter prefix of this number indicates the type of warehouse / authorisation). ukimports.org
50 Should be blank
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54 Place and date, signature and name of declarant or his representative
This box shows the date, signature and name of the person who has input the data to Customs. ukimports.org
For information relating to the C88 boxes before the introduction of SAD Harmonisation at the end of 2007 / beginning of 2008... Click here.
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