The customs procedures landscape in France is about to undergo a major transformation with the introduction of DELTA IE, a new clearance system for import and export operations. This reform, initiated as part of the Union Customs Code (UCC), aims to harmonize and simplify customs processes within the European Union (EU), while addressing technological advancements and the needs of economic operators.

What is DELTA IE?

DELTA IE (Import/Export) is the new online customs clearance system that will gradually replace the existing platforms, including DELTA G, ECS BS, DELTA X Import, and DELTA X Export. Initially, it will apply to import operations before being extended to exports. Importing companies of goods from non-EU countries, as well as their customs representatives, are directly impacted. Trade between mainland France and the overseas territories is also included.

The implementation of DELTA IE is based on three key pillars of the Union Customs Code (UCC) program:

• Compliance with the UCC (Union Customs Code) for national customs clearance at import.
• Centralization of customs declarations between Member States through an automated system.
• Improved tracking of exports and formalities for the exit of goods.

This new system aims to modernize the customs declaration process by introducing a fully digital framework where declarations are submitted electronically.

This change is crucial for improving the fluidity and efficiency of customs procedures while ensuring strict compliance with EU regulations.

Extended Deadlines for Corrections

DELTA IE will allow operators to correct their customs declarations within a three-year period, compared to twelve months previously. This extension, along with a simplified online correction process, offers companies significant flexibility, enabling them to better manage any potential errors or necessary adjustments.

For businesses involved in international trade, the transition to DELTA IE is a strategic challenge. Not only will they need to adapt to a new interface and processes, but they will also benefit from faster, more secure, and more transparent services. Additionally, operators already holding a centralized community clearance (CCC) authorization will be able to take advantage of automated management of their operations between EU Member States.

With DELTA IE, simplified declarations will require a complementary customs declaration, which must be submitted within the deadline granted by the customs administration (general, periodic, or summary).

An update to the BOD 7516 of July 2024 has just been issued via BOD 7525 on August 13, 2024.

The updates primarily focus on:

• The deferred submission of certain required documents (ex-D48 procedure), with an appendix comparing DELTA G and DELTA IE.
• Simplified declarations with provisional value submissions.

The implementation of DELTA IE is scheduled in two phases. The first phase, planned for November 2024 (Delta I), will focus on import procedures, with a six-month transition period during which DELTA-G Import and DELTA I will coexist.

The export version of DELTA IE will be rolled out in 2025. By May 2025, the old DELTA G Import system will be fully replaced.

Note: On September 30, a webinar organized by the DGDDI (French Customs Authority) provided an update on the progress of the DELTA IE Import project. We encourage you to watch the replay.