When a company 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” status.
What is the simplified administrative accompanying document SAAD / SAD?
S(A)AD: Simplified (Administrative) Accompanying Document, is compulsory for circulation of excisable goods. If you sell alcohol to consumers (B2C) in another EU member states where you are not established, you must prepare a SA(A)D on paper. The S(A)AD is used to send goods under ‘duty paid’ or ‘duty under deferment account /guarantee’ status. This is the main requirement of circulation of your excisable goods.
The amount of excise duties due must be guaranteed by the customs administration of the destination country.
You can find the details of what information an S(A)AD must include in this EU Commission Regulation 3649/92/EEC.
The simplified accompanying document shall be drawn up in three copies.
- Copy 1 shall be kept by the supplier for fiscal control.
- Copy 2 must accompany the goods during the movement and shall be kept by the recipient.
- 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.
Administrative documents for the circulation of the excisable goods
Administrative documents, (e.g., invoices, delivery notes, freight documents, and so on), may also be used as the simplified accompanying document. As they contain same elements of information and the nature of the information however each item of information must have the same box number as on the SAAD.
If the administrative documents mentioned in Article 2 of EU Commission Regulation 3649/92/EEC are used as the simplified accompanying document, they shall be marked conspicuously with the following statement: ‘Simplified accompanying document (excise goods) for fiscal control purposes’.
Excise goods found to be travelling without the appropriate accompanying document are liable to forfeiture. Therefore, it is necessary to take every step with a valid S(A)AD which travels with the goods at all times.
If there are any changes, you also need to inform the competent authority of it. As soon as this occurs, you must do this, and certainly before the goods reach the member state of destination. Finally, you need to notify the competent authority as soon as you receive the goods. If you do this, you will avoid any situation of irregularity.
Eurotax helps you with your alcohol excise duties declaration in more than a dozen of countries of destination within the EU. Read more in our alcohol excise duties page or you can make a request here for any question.
