Declaration — the SAD

documented — the Single Administrative Document, grounded box-by-box in S003 (FSM declaration guide), S001 (SAD overview) and the official SAD_General_Segment / SAD_Item / SAD_Tax descriptions (S014).

The core of the model. The SAD is the internationally standardised customs declaration — one general segment per consignment plus repeating item segments, one per commodity line. (GOAL §4.3.)

Tables

Table	Purpose
declaration	General segment — parties, regime, transport, invoice totals, status, lane
declaration_item	Item segment — HS code, origin, mass, procedure, values (the tax base)
valuation_note	Declaration-level value build-up → total CIF
item_value_note	Freight/insurance apportioned per item → item CIF
declaration_tax_line	Per item, per tax: base · rate · amount · mode of payment
declaration_attached_document	Invoice, licence, permit, certificate (box 44)
declaration_previous_document	Write-off against a manifest B/L or prior declaration (box 40)
declaration_status_history	Lifecycle transitions (stored → … → released)

erDiagram
    declaration ||--o{ declaration_item : "1..n items"
    declaration ||--o| valuation_note : "value build-up"
    declaration_item ||--o| item_value_note : "apportioned CIF"
    declaration_item ||--o{ declaration_tax_line : "per-tax"
    declaration ||--o{ declaration_attached_document : "box 44"
    declaration ||--o{ declaration_previous_document : "box 40 write-off"
    declaration ||--o{ declaration_status_history : "lifecycle"
    declaration_item ||--o{ declaration_attached_document : "item-level docs"

The general segment — declaration

One row per consignment. Selected columns (see the data dictionary for all):

Column	SAD box	Meaning
office_id	29	Office of entry
declaration_type_id	1	Model/type (IM4, EX1…)
cpc_id	37	Customs Procedure Code / regime
registration_serial, registration_number, registration_date	A	Registration identity
exporter_id, consignee_id, declarant_id, financial_id	2/8/14/9	Parties
country_export_id, country_origin_id, country_destination_id	15/34/17	Countries
incoterm_id, delivery_place	20	Delivery terms
total_invoice_amount, currency_id, exchange_rate	22/23	Invoice value
total_freight, total_insurance, total_cif_value	—	Value totals
selectivity_lane_id	—	Assigned lane (GREEN/YELLOW/RED/BLUE)
status_id	—	Current lifecycle status
manifest_id	—	Links to the arriving manifest

The item segment — declaration_item

One row per commodity line (SAD boxes 31–49). The customs value on each item is the tax base:

Column	SAD box	Meaning
item_number	32	Line number
hs_id, hs_code	33	Commodity code
country_origin_id	34	Origin
cpc_id, national_procedure	37	Procedure
number_of_packages, package_type_id, marks_and_numbers	31	Packaging
gross_mass, net_mass	35/38	Mass
supplementary_qty, supplementary_uom_id	41	Statistical quantity
item_price, valuation_method_code	42/43	Price & method
statistical_value, customs_value	46/—	The tax base (CIF)

Valuation — building the tax base

Invoices are usually FOB (goods only), but duty is charged on CIF. The valuation note builds the value up, then apportions shared freight/insurance down to each item by value share:

valuation_note :  invoice FOB + freight + insurance + other = total CIF
item_value_note:  item FOB + apportioned freight + apportioned insurance = item CIF

In the worked example, $3,000 freight + $300 insurance on a $60,000 FOB shipment split 2:1, giving item CIFs of $42,200 and $21,100.

Taxes — declaration_tax_line

One row per item, per applicable tax. Because taxes cascade (VAT is charged on customs value + import duty), the base is stored per line rather than derived:

Column	SAD_Tax	Meaning
tax_type_id	COD	Which tax (import duty, VAT, excise, fee)
tax_base	BSE	Amount the rate applies to
rate_percent	RAT	Ad-valorem rate
specific_amount	—	Specific (per-unit) component
tax_amount	AMT	Calculated amount
mode_of_payment	MOP	Cash / account / …
is_manual	TYP	Manually entered vs automatically calculated

Documents

• declaration_attached_document — supporting documents at header or item level (invoice 380, bill of lading 705, licence 911…), SAD box 44.
• declaration_previous_document — SAD box 40: writes each item off against the manifest bill of lading (bl_id) or a previous declaration (prev_declaration_id), with packages/mass written off.

Example — assemble a declaration

SET search_path TO asycuda, public;

SELECT di.item_number,
       di.hs_code,
       di.customs_value,
       sum(tl.tax_amount) AS taxes
FROM declaration d
JOIN declaration_item     di ON di.declaration_id = d.id
LEFT JOIN declaration_tax_line tl ON tl.declaration_item_id = di.id
WHERE d.trader_reference = 'REF-2026-0001'
GROUP BY di.item_number, di.hs_code, di.customs_value
ORDER BY di.item_number;

See the worked example for the full flow, and the querying guide for more join paths.