V.3.2. General theoretical aspects and relevant legislation

The paper transit declaration is the customs declaration by which the goods are included in the transit regime. It can be submitted using the following forms:

• a single administrative document (SAD); or
• a SAD printed on virgin paper by the economic operator's computerized system; or
• a transit accompanying document (TAD), supplemented, if necessary, by a list of articles (LdA).

In that case, the DAT will not carry an NRM.

The legislative sources on the transit declaration procedure using the SAD and the DAT are the following:

• • SAD Convention;
  • Appendix I of the Convention:
• article 3, letters c) and v), and article 26;
  
  • Appendix III of the Convention:
• title III, articles 5 and 6;
• Annexes A3, A4, A5 and A6;
• Annexes B1, B4, B5 and B6;

• • Article 5, paragraph 12, and Article 6, paragraph 3, letter b) of the UCC;
  • Appendices B1-B6, C1, D1, F1 and F2 of Annex 9 of the ADT;
  • Chapters III and IV of Annex 72-04 of the AE.