This document is a must in any commercial transaction through customs. Today we will explain what the export SAD is, its uses and how to apply it correctly.
What is the Export SAD?
The Export DUAor Single Administrative Document, is the document that always accompanies the merchandise in any exportation and which must be submitted to the customs authorities, thus providing the basis for any management of customs formalities for any type of merchandise, although it will vary depending on the countries of destination and origin.
This document is not necessary in intra-community transit, although when it is for countries outside the Union it must always be presented, complying with customs formalities and serves in any case as a tax declaration, hence its importance, not only commercially but also fiscally.
Special features of the DUA
The document must reflect, among many other aspects, data relevant to customs clearance.
customs clearance
such as the value of the goods, quantity, origin and destination, information about the consignee, country codes, currencies and exchange rates or description of the goods.
Uses of the DUA
The main uses of the DUA before the customs authorities in Spain are to use it as a declaratory document for Community or non-Community goods, goods from Ceuta and Melilla to Spain, or passing through these two points, as well as any circumstance provided for in European regulations.
Export DUA and Canary Islands
Since 2014 the DUA was considered mandatory for all goods destined to the Canary Islands. However, that same year the regulations were modified, indicating that goods with a value of less than 10,000 were exempt from filling out the DUA if the cargo came from the Peninsula.
Who should submit it and where?
The DUA declarant can be the person who is in charge of the customs document managementwhich includes those persons that present on its own behalf and for the account of others, for which the goods are consigned or those for which they are with power of attorney on their own account or on behalf of previous persons.
In the case of exports, the DUA is filed with the Tax Agency delegation of your autonomous community, making sure that all the data collected is correct. The Agency will use this document as a statistical basis on foreign trade, in addition to its tax function.
How to fill out an Export DUA?
This document must be submitted through the Tax Agency’s website, except in two specific cases: when the shipment is not of a commercial nature or when there are computer problems in the customs system that allow exemption from submitting it telematically.
After accessing the Agency’s website, you will find 54 boxes to fill in to obtain the DUA telematically:
- Boxes 1 to 14. General information about the transaction and the parties involved in the operation.
- Box 15 to 30. About the countries involved, transport system, incoterms, value of the goods and transport, as well as conditions and agreements related to these.
- Box 31 to 39. About information and physical description of the merchandise itself.
- Box 40 to 54. On other complementary or special aspects, statistical and tax calculations, origin of deposits and, finally, declarants and signatures.
From
Partida Logistics
we hope this information has been useful and practical, and if you need advice and personalized attention in your specific case, do not hesitate to continue exploring our website or contact us directly.
