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7.5.2024
Ing. Ladislav Luka, Fuel expert

Customs Documents SAD and MRN. What are they, and why are they used in transit?

The Single Administrative Document (SAD), used in customs formalities, applies to all goods, regardless of type or origin. Serving a vital statistical role, it must be submitted on the appropriate form and is applicable only for goods imported to or exported from outside the European Union. With the EU establishing a common customs area, intra-community deliveries involve fewer formalities.

Customs Documents SAD and MRN. What are they, and why are they used in transit?

Get to know the SAD form

The SAD, introduced by the Convention on Simplification of Formalities in Trade on May 20, 1987, replaced six other customs documents. Initially applicable in the European Economic Community, it became mandatory in Poland from April 11, 1998. The form comprises 8 cards used interchangeably based on the type of procedure.

Where to obtain the SAD form

The SAD form can be found on the Ministry of Finance website under "Customs" – "Forms". Customs declarations, regardless of the procedure, are now exclusively submitted electronically and signed with a secure key for data transmission. Paper forms are sporadically used, mainly for individual imports. It's important to note that filling out the SAD form independently is no longer possible, as customs agencies now handle the process.

Submit the SAD document to the appropriate customs office for export. The office is determined by the sender's location or where the goods were packed or loaded for transport. The SAD document reflects the customs declaration for final clearance, calculating customs duties and registering VAT obligations.

MRN (Movement Reference Number) – Customs Document for Transport Control

The MRN is a unique code for tracking and controlling transportation activities, serving as confirmation of goods leaving a specific country. Printed as a barcode, the MRN document is attached to the TDT document accompanying transported goods, accompanying the transport from start to finish.

Components of the MRN document

The MRN document includes details such as exporter, recipient, and declarant information, affiliation markings, transport type, loading locations, transshipment information, certification by relevant authorities, details of controls conducted by exit and destination authorities, and container identification.

Obtaining the MRN

The MRN issuance involves multiple steps. First the customs office receives the export customs declaration, checks it, and sends it to the declarant. Once positively reviewed, the submission is accepted by the customs office, which then assigns the MRN. The applicant receives confirmation (IE-528), signifying the acceptance of the submission and the assigned MRN. The number is also recorded by the exit or entry customs office in the TIR carnet.

Tracking MRN – Introducing the ECS System

The MRN number is essential in the ECS procedure, a community system facilitating the exchange of export declarations electronically among customs offices in the European Union.

Digitalization of Data in International Transport

Digitizing data in international transport, assigning a specific number to each transport activity, enables easy tracking. Utilize the MRN export follow-up website, an official platform of the European Council, collecting data from individual countries' IT systems and providing information on transit to interested parties. Due to their volume (over 3 million operations monthly), data is retained for 100 days before deletion.

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