Do I need a Single Administrative Document for importing?

Ever hear of anyone needing SAD (Single Administrative Document) for the VRT centre when you arrive with the car to prove taxes paid to be exempt from VAT and import duty? It's a 242 Honda CR-V from the UK, shipped under the Windsor framework via NI and have HMRC Supplementary Declaration and the V5C.

Fiona (Dublin)

Aug 2025 Filed under: importing

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Expert answer

Hi Fiona,

The Single Administrative Document (SAD) is the standard EU customs declaration form. It records the details of goods being imported or exported and proves that customs obligations (VAT, duty, etc.) have been met.

For cars coming from Great Britain into Northern Ireland, a SAD is generated automatically when the HMRC Supplementary Declaration is completed through the Trader Support Service (TSS). Most buyers never see it, but Revenue can request a copy if they want extra proof that a vehicle has cleared customs correctly.

In most cases you won't need to show an SAD when presenting the car for a VRT inspection. Revenue usually accepts the HMRC Supplementary Declaration together with the V5C as proof that the car was lawfully imported into Northern Ireland and is in free circulation under the Windsor Framework.

If the car's paperwork was processed by a customs agent, they can electronically submit the SAD on your behalf, as it should already exist given the HMRC Supplementary Declaration has already been processed.

Shane O' Donoghue - Complete Car Advisor