Digitalisation of the Simplified Administrative Accompanying Document (SAAD)
Digitalisation of the Simplified Administrative Accompanying Document (SAAD)
This amended procedure is a consequence of the European Directive 2020/262 and of the Law of 16 October 2022, and applies to movements between different member states of excise goods released for consumption, i.e., under duty paid.
Instead of attaching the SAAD in paper form to the consignment of goods, traders must now electronically enter the information related to the transaction in the existing computerised system 'EMCS' (Excise Movements and Control System). This system was already being used for movements of excise goods under duty suspension.
Two exceptions
The paper version of the SAAD is still allowed in the following exceptional cases:
- for movements of goods under duty paid initiated before 13 February 2023; and
- when using the emergency procedure.
New authorisations
To send or receive excise goods to or from another Member State under the duty paid regime, it is necessary to have one or more of the following new authorisations:
- certified consignor;
- temporary certified consignor;
- certified consignee;
- temporary certified consignee.
The intention is for these applications to go through MyMinfin, but this is currently not yet possible. Applications must therefore - temporarily - be made by email:
- for permanent authorisations: at the competent regional authorisations department of the Belgian Customs Authorities ; and
- for temporary authorisations: at the relevant assistant office of the Belgian Customs Authorities.
Our customs experts can help you with this changed procedure. Please do not hesitate to contact them.