A cross-border petroleum shipment by road carries up to four documents, and a fifth if the goods are under excise suspension. Each answers a different question for a different authority. Here is what they are and who needs them.
CMR: the road consignment note
The CMR is the contract of carriage for international road transport. It names the consignor, carrier and consignee, describes the goods and records the collection and delivery. The receiver signs it at delivery, which makes it your proof of delivery. It is issued for every international road move, dangerous or not.
ADR transport document
For dangerous goods, the transport document adds the UN number, proper shipping name, class, packing group and quantity. In practice this is written on the CMR or attached to it. Enforcement officers check it at the roadside; a missing entry stops the vehicle.
T1: external transit
The T1 lets non-Union goods move through the EU under customs control without paying duty until they reach the customs office where they will be declared. It is lodged electronically before departure and discharged at destination. If the goods are Union goods, no T1 is needed.
SAD: the customs declaration
The Single Administrative Document is the import or export declaration. It classifies the goods by HS code, states their value and origin and is the basis for duty. It is lodged at import, at export and on entry into or release from a customs warehouse.
e-AD: excise movements
Fuels moving between EU tax warehouses under duty suspension need an electronic administrative document raised through EMCS before departure and closed with a report of receipt. Without it, duty becomes payable at the point of departure.
World Logistics Services prepares each of these for every cross-border consignment and sends you copies before the vehicle leaves.
