Customs FAQ

This new DELTA I/E service concerns all operators who import and/or export goods from and/or to territories outside the European Union and their customs representatives.
It also covers trade between mainland France and its overseas territories.

DELTA I/E (I for Import / E for Export) refers to the new import and export customs clearance service offered by French customs.

DELTA I/E replaces all customs clearance applications (DELTA G 1-step / 2-step procedure for cargo freight – DELTA X for express freight).

The UCCThe Union Customs Code (UCC) is the European regulation that harmonises all customs rules and customs procedures across EU member states. … imposing the modernisation, standardisation, and digitalisation of tomorrow’s customs, a new customs declaration was necessary to:

• Comply with European law (UCC),
• Harmonise customs declarations in Europe,
• Modernise electronic exchanges,
• Strengthen security and risk analysis.

H1 = Import declaration
B1 = Export declaration
H7 = Import declaration for e-commerce

The SAD as an operational format (boxes 1 to 54) is no longer the reference standard in the EU since the implementation of the UCC. The SADThe SAD was an EU customs form that contained the information required to declare goods for import, export, and transit. … no longer legally exists as a mandatory format.

From an IT perspective, the data of the new customs declaration is divided into 3 segments:

D – Data elements required at the generic declaration level
GS – Data elements required at the goods transfer level
SI – Data elements required at the item level

11. Message information (including regime codes)
12. References of messages, documents, certificates and authorisations
13. Stakeholders
14. Valuation information/Duties and taxes
15. Dates/Times/Periods
16. Places/Countries/Regions
17. Customs offices
18. Goods identification
19. Transport information (modes, means and equipment)
99. Other data elements (statistics, guarantees, tariff data)

The data contained in the former box 44 of the SAD is distributed among the different thematic data groups. Its content has been dispatched and is now better organised.
For example, special mentions are now in thematic group 12, dedicated to documents, certificates and authorisations.
CANAs are now in thematic group 18, dedicated to goods identification.

Yes, it is possible to make rectifications or invalidations as long as Delta G is maintained during the dual run period. During this additional period, operators can submit invalidation and rectification requests in Delta G. Operators can also complete movements initiated in Delta G.
All declarations established in DELTA G must be rectified and invalidated in DELTA G even if the operator has switched to DELTA IE.

Declarations remain managed in their original system:

• A declaration submitted in DELTA G continues to be managed in DELTA G;
• A declaration submitted in DELTA IE is managed in DELTA IE.

Previously limited to twelve months, the deadline for submitting rectification and invalidation requests has been extended to three years.

Firstly, you submit a simplified declaration (SD) with a minimal set of data, then, within a period specified in your authorisation, you submit a supplementary declaration (SUD) covering all required data and accompanying documents.

Each declaration (SD – Simplified Declaration and SUD – Supplementary Declaration) receives its own declaration number.

The MRN assigned to the SD must be included in the SUD as the previous document.

Yes, the MRN of the SD must be included as the previous document using the code “NMRN”.

Yes, the GSD disappears. However, other types of supplementary declarations are offered within the framework of the ‘two-step’ procedure.

A Supplementary Declaration includes at least all the data from the Simplified Declaration without modification and is enriched with other data and the required accompanying documents.

3 types of supplementary declarations are offered:

• General, submitted a maximum of 10 days after the Customs release noteThe Customs release note, also known as release note, is the authorisation to remove goods issued by the customs office after the declaration has been processed and, where applicable, after customs controls. … of the simplified declaration (SD): 1 supplementary declaration (SUD) per SD.
• Periodic, submitted a maximum of 10 days after the period specified in the authorisation: 1 supplementary declaration (SUD) per SD.
• Summary, submitted a maximum of 10 days after the period specified in the authorisation: several SDs for one SUD: option not available in version 1 of DELTA I/E.

According to the recommendations of the EUCDM (EU Customs Data Model version 6.2), a SUD can contain up to 9999 SDs.

Please note! Customs has informed us that, for the moment, the summary supplementary declaration is not open to operators: the question of the number of SDs accepted in a summary SUD will be decided later.

A 1-step declaration (or standard declaration or former common law declaration) includes all data necessary for customs clearance.
A 2-step declaration (or simplified declaration) contains a reduced set of data.

This simplified declaration (SD) must be reconciled with a supplementary declaration (SUD) which contains all the data of a customs declaration. This submission must be made within a deadline, defined in the simplified declaration authorisation (daily, ten-day, or monthly).

These two customs clearance methods have been available since the implementation of DELTA I/E.

No, any modification to a validated supplementary declaration is impossible.
However, it is permitted to make a request for rectification or invalidation of the supplementary declaration.

CRN stands for Customs Registration Number.

It is a unique reference number assigned by the competent customs authority upon registration of import or export declarations in the system.

It has been possible to declare in DELTA I since 26 November 2024 for the Import section.
The Export/Exit Monitoring (SDS) section has been in production since 4 November 2025.

The DELTA IE fallback procedure is detailed in Administrative Decision of 18 January 2026. It is applicable for import and export customs clearance.

The IED should be used as the previous document with the code “NCLE”.

The payment of duties and taxes is made:
– either during the Supplementary Declaration (general, periodic or summary)
– or with deferred payment according to the same rules as currently, considering the date of the supplementary declaration.

Regulationally, a simplified declaration (SD) should be established without including the unknown document(s), then, at a later stage, when the documents are received, the missing document(s) should be added to the supplementary declaration (SUD).

An authorisation for a 2-step procedure is mandatory to manage this process.

The D48 procedure is managed within the framework of two-step customs clearance and is no longer possible for a one-step declaration.

BOD 7525 outlines the regulatory framework and practical consequences for declarants and importers.
SECTION IV – DEFERRED DOCUMENT SUBMISSION FOR THE CUSTOMS DECLARATION

No, deferred document submission (D48) is a regulatory facilitation that can only be supported by the simplified declaration (2-step) in application of European regulations.

Customs has confirmed the abandonment of EAV. Declarations move directly to a valid, rejected, or under control status. As a result, the declarant can no longer consult the liquidation and abandon a declaration midway if necessary.

The CE and COD are replaced by the concepts of existing and potential debts.

Yes, operators must submit a new dematerialised CGU application in the CDS user portal (TP/CDS) since 11 March 2024.

Indeed, the form provided by CDS includes new sections that are not present in the old paper authorisations. And the old global guarantee authorisations (CGU) could therefore not be automatically transferred to the European CDS tool.

BOD N° 7507 and 7552 present the obligations regarding guarantees and accounting treatments in Delta IE.

See the diagram presenting the new operation

The guarantee levels remain the same for AEO-C and F, namely 30% for existing debts and 0% for potential debts (exemption).

GUM is the community guarantee management system whose objective is to group all customs flows (import, export, transit, simplified, H1, H7, etc.) into a single monitoring point for each consignment.

It has come into force and consists of 2 components:

GUM 1: central component common to all Member States
GUM1 manages all global guarantee authorisations related to deferred payment on the CDS portal, including the possibility to submit new authorisations and modify existing authorisations;

GUM 2: national component specific to each Member State
GUM2 will allow monitoring the use of guarantees and performing management actions such as adjusting the reference amount.

All special proceduresSpecial procedures are specific customs regimes that allow for the differentiated treatment of imported or exported goods, based on their conditions of use, processing or re-export. Unlike general import and export regimes, special procedures suspend, reduce or refund customs duties and taxes, on a temporary or conditional basis. … whose placement declarations were submitted in DELTA G are indeed discharged in DELTA I/E.

No, DV1 disappears at the same time as Delta G and Delta X because the data provided in DV1 must be entered in the new Delta I/E customs declaration.

SDS (Exit Monitoring System) is the new system that replaces ECS (Export Control System), the old export control system.
SDS allows monitoring the actual exit of goods from the customs territory, validating the export, and thus securing and tracing export flows.

The main changes in the exit monitoring process are:

The dematerialisation and creation of a French version of the EAD (Export Accompanying Document);
The introduction of a storage exit notification submitted by operators;
The possibility for operators to record discrepancies, and for exit offices to note discrepancies at several stages of the exit process

Sources:
Note to operators of 5 March 2025 – NAO 25000030
04.11.2025 – DGDDI – Note to DELTA IE operators – SDS section
15.12.2025 – Notice_DELTA-IE_Export_SDS
09.01.2026 – NAO N° 2600002: SDS – Publication of the BOD on exit monitoring in France
04.02.2026 – DGDDI – Extension of the DELTA IE transition period – Export and SDS section

The European Union has implemented the security and safety programme for risk analysis of goods before their arrival on European territory.

Version 1: pre-loading of air express
Version 2: air freight
Version 3: maritime, rail, road, inland waterways

All goods transported by air, express or cargo are concerned by the declaration to be produced before loading, by the provision of a complete ENS declaration before the arrival of the goods.

ENS – UCC = 127, 129, 130, 136 – Delegated Regulation: data defined in Annex B. All EU member countries are concerned.

Yes, ICS2 also applies to Switzerland and Norway. Under the Northern Ireland Protocol, Northern Ireland is also concerned by ICS2.

Yes, see the Delegated Regulation, the data defined in Annex B of the UCC Delegated Act defines the expected data (formats and codifications).

The SAFE via conex™ solution has this connection designed to exchange EDI messages with a European IT system.
Data can be entered on the application, which consists of a user interface that facilitates the declaration to be prepared.

Once you have an EORI, consult Conex who will tell you what steps to take as an economic operator.

ICS2 consists of several steps.
Step 1: the “pre-loading” message must be completed as early as possible and at least before the aircraft is loaded.
Step 2: the complete ENS declaration must be completed before the aircraft’s arrival.
Step 3: the arrival notification must also be transmitted.

This is an electronic transmission only. This can be done through the SAFE via conex™ pre-customs clearance software.

Member States support operators in their conformance testing procedures. DG Taxud is the provider and owner of the so-called STI application. This directorate has developed the functional and technical specifications. DG Taxud is involved in the testing phases. It also provides training materials. These are also economic operators composed of different types of actors in the logistics chain such as carriers, freight forwarders and IT solution providers.

The carrier is responsible for completing and submitting the ENS (Article 127(4) of the UCC). If the carrier does not have all the requested information, the missing information can be provided by other operators in the logistics chain.

Importers, exporters, carriers, handlers, logistics providers and customs representatives.

If customs has not received the required data under ICS2, they may decide to stop the goods, at a minimum.
Detailed information is requested under ICS2. Be prepared to provide customs codes by type of goods.

Customs codes of a minimum of 6 digits and a maximum of 8 digits per product type will be requested. A detailed description of the products is also required.

Yes. The Conex solution will allow you to know the status of each message and will return the MRN. Also refer to the new RFI, RFS or DNL features.

Multiple filing means that the declaration is composed of several actions consisting of completing it in several stages according to two types of data sets, or more.

Master filing is generally submitted by the carrier.

Other involved parties, such as the freight forwarder, can intervene at the House filing level.

The different scenarios are defined by the European Commission.

Carriers and freight forwarders (FF) need to anticipate and clearly define agreements on who will transmit which message at what time based on what data.

If the loading information reveals a clear threat situation.

Mainly in English.

All parties who have submitted information receive a message in case of DNL.

Yes, both operators entering data at the House level and those entering data at the Master level can use the Conex solution to exchange with the first country of entry into the EU.

If a risk analysis by an EU country raises issues related to goods transported by air or by sea in containers, a notification in the form of a “referral” can be sent to the economic operator. If customs considers that the information received from economic operators is insufficient, they may request additional information to refine their risk assessment.

Types of referrals
If the data provided is not sufficient, customs sends an RfI (Request For Information). If customs authorities need better quality information, they may send an RfA (Request for Amendment). If they detect a risk, they can send an RfS (Request for Screening). Finally, if the risk is confirmed, the EO will receive a DNL.

Yes, in this case the type and number of the document will be requested.

The EO must send a response by choosing from a series of codes such as ‘A00’, ‘B00’, ‘B01’, ‘C00’, ‘C01’, ‘D00’, ‘D01’, ‘D02’, ‘S00’ and ‘S01’. Textual information is also possible in combination with the codes.

If a consignment (cargo or postal) is considered high risk, customs may request a screening to complete the initial risk analysis of the pre-loading phase.

Depending on the case, the EO can provide information that the screening has been carried out and report on the result obtained. The EO can also commit to carrying out the screening if it has not already been done and communicate the result. If the goods are no longer on the EO’s premises, the EO and customs agree on the best-equipped location to carry out this screening.
The economic operator who provided the required data will receive information from the customs authorities clarifying that the risk assessment has indeed been completed.

This is an application for managing and securing access to various portals made available to operators by the EU.
If the economic operator uses a Conex solution, there is no need to log in to the portal. Conex, considered as a “sender” (ITSP), handles all details related to electronic exchanges. Do not hesitate to contact us for more information.

No, certificates are managed by Conex.

The central DG Taxud helpdesk is only there to assist national services with unresolved tickets at the national level.

Yes.

Yes, this list established by the EC is updated regularly. Poor descriptions can generate unvalidated ENS.

No, this case is one of the exceptions.

Of course, and increasingly so. Be sure to define which EORI and HS codes will be declared, right from the transport booking phase.

Greater interaction between supply chain operators is required to clearly define everyone’s role. You must also ensure the consistency of this risk analysis with the management of customs processes that follow ICS2.

Yes, a solution such as SAFE via conex™ allows you to visualise the statuses attached to each ENS in real time and thus act accordingly.

The Conex solution allows for immediate Go-live, with no prerequisites. If the volume of flows to manage requires the implementation of the Conex API, consult our teams who will advise you on the most suitable automation for your context.