The C88 certificate is known as the Single Administrative Document, and it details your goods and their movement around the world.  Traders and agents can use the C88 to assist with declaring import, export, transit and community status declarations in manual processing situations. The C88 was introduced to control goods arriving from outside the EU and goods being exported outside of the EU. The C88 isn’t necessary for trade within the EU single market. The C88 also covers the movement of non-EU goods within the EU. 

A completed C88 must detail:

  • what the goods are
  • the movement of the goods
  • the goods’ commodity code - also called Tariff heading, Tariff code, classification code or harmonization code
  • the Customs Procedure Code (CPC) - which determines how customs treat your entry


Usually, your freight company will fill out the C88. You can read more about the C88 here.


You will receive your C88 certificate in the Tax Letter inbox, read more here about the Tax Letter inbox