Customs FAQ

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

DELTA I/E (I for Import / E for Export) refers to the new import and export 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).

As the Union Customs Code (UCCThe Union Customs Code (UCC) is the European regulation that harmonizes all customs rules and Customs Procedures across …) mandates the modernization, standardization, and digitalization of tomorrow’s customs, a new customs declaration was necessary to:

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

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

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

Technically, the data for the new customs declaration is divided into 3 segments:

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

11. Message information (including procedure codes)
12. References of messages, documents, certificates, and authorizations
13. Stakeholders
14. Valuation/Taxation information
15. Dates/Times/Periods
16. Places/Countries/Regions
17. Customs offices
18. Identification of goods
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 across the various thematic data groups. Its content has been dispatched and is now better organized.
For example, special mentions are now in thematic group 12, dedicated to documents, certificates, and authorizations.
CANA codes are now in thematic group 18, dedicated to the identification of goods.

Yes, it is possible to make corrections or invalidations as long as Delta G is maintained during the double-run period. During this complementary period, operators can file invalidation and correction requests in Delta G. Operators can also complete movements initiated in Delta G.
All declarations established in DELTA G must be corrected and invalidated in DELTA G even if the operator has switched to DELTA IE.

Declarations remain managed in their original system:

• A declaration filed in DELTA G continues its lifecycle in DELTA G;
• A declaration filed in DELTA IE is managed in DELTA IE.

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

First, you file a simplified declaration (SD) with a minimum data set, then, within a timeframe set in your authorization, you file a supplementary declaration (SD) containing all the required data and supporting documents.

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

The MRN assigned to the simplified declaration must be included in the supplementary declaration as a previous document.

Yes, the MRN number of the simplified declaration must be included as a previous document using the code “NMRN”.

Yes, the GSD is disappearing. 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 supporting documents.

3 types of supplementary declarations are offered:

• General, filed at most 10 days after the release (BAE) of the simplified declaration (SD): 1 supplementary declaration (SD) per simplified declaration.
• Periodic, filed at most 10 days after the period provided for in the authorization: 1 supplementary declaration (SD) per simplified declaration.
• Recapitulative, filed at most 10 days after the period provided for in the authorization: several simplified declarations for one supplementary declaration: option not available in version 1 of DELTA I/E.

According to EUCDM recommendations (EU Customs Data Model version 6.2), a supplementary declaration can contain up to 9,999 simplified declarations.

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

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

This simplified declaration (SD) must be reconciled with a supplementary declaration (SD) which contains all the data of a customs declaration. This filing must be done within a timeframe defined in the simplified declaration authorization (daily, ten-day, or monthly).

These two 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 correction 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 November 26, 2024, for the Import part.
The Export/exit follow-up (SDS) component has been in production since November 4, 2025.

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

The EIDR should be included as a previous document with the code “NCLE”.

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

Regulatorily, a simplified declaration (SD) should be established without including the unknown document(s), then, in a second step, when the documents are received, the missing document(s) should be added to the supplementary declaration (SD).

A 2-step procedure authorization is mandatory to manage this process.

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

The BOD 7525 outlines the regulatory framework and practical consequences for declarants and importers.
SECTION IV – DEFERRAL OF PRODUCTION OF SUPPORTING DOCUMENTS FOR THE CUSTOMS DECLARATION

No, document deferral (D48) is a regulatory facilitation that can only be carried by the simplified declaration (in 2 steps) in application of European regulations.

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

The Removal Credit (CE) and Miscellaneous Operations Credit (COD) are replaced by the concepts of incurred debts and potential debts.

Yes, operators must file a new dematerialized CGU request in the CDS user portal (TP/CDS) since March 11, 2024.

Indeed, the form provided by CDS includes new sections that do not appear in the old paper authorizations. And the old comprehensive guarantee (CGU) authorizations could therefore not be automatically transferred to the European CDS tool.

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

See the diagram showing the new operation

Guarantee levels remain the same for AEO-C and F, namely 30% for incurred debts and 0% for debts likely to be incurred (waiver).

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 commodity.

It has come into effect and is divided into 2 components:

GUM 1: central component common to all Member States
GUM1 manages all comprehensive guarantee authorizations relating to deferred payment on the CDS portal, including the possibility of filing new authorizations and modifying existing ones;

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

All special procedures whose placement declarations were filed in DELTA G are indeed discharged in DELTA I/E.

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

SDS (Exit Follow-up) is the new system replacing ECS (Export Control System), the former export control system.
SDS allows for 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 follow-up process are:

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

Sources:
Note to operators of March 5, 2025 – NAO 25000030
04.11.2025 – DGDDI – Note to operators DELTA IE – SDS Component
15.12.2025 – Notice_DELTA-IE_Export_SDS
09.01.2026 – NAO No. 2600002: SDS – Publication of the BOD on exit follow-up in France
04.02.2026 – DGDDI – Extension of the DELTA IE transition period – Export and SDS Component

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

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

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

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

Yes, ICS2 also applies to Switzerland and Norway. Under the Northern Ireland Protocol, Northern Ireland is also affected 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 intended for exchanging EDI messages with a European IT system.
Data can be entered on the application, which consists of a user interface that facilitates the preparation of the declaration.

Once you have an EORI, consult Conex, which will indicate 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 arrives.
Step 3: the arrival notification must also be transmitted.

This refers to electronic transmission only. This can be performed through the SAFE via conex™ pre-clearance software.

Member States support operators in their steps related to conformance testing. DG Taxud is the provider and owner of the application known as STI. This directorate developed the functional and technical specifications. DG Taxud is a stakeholder in the testing phases. It also provides training materials. These are also Economic Operators composed of different types of supply chain actors 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 information missing from the carrier can be provided by other operators in the supply chain.

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

If Customs has not received the data required under ICS2, they may decide to stop the goods, at the very least.
Detailed information is requested under ICS2. Prepare to provide customs codes by type of commodity.

Customs codes with 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 to you. Also refer to the RFI, RFS, or DNL updates.

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

The Master filing is generally submitted by the carrier.

Other parties involved, 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) are encouraged to anticipate and clearly define agreements on who will transmit which message at what time based on which data.

If the loading information reveals a situation of obvious threat.

Mainly in English.

All parties that have submitted information receive a message in case of a 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 country of the first point of entry into the EU.

If the risk analysis of 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 can 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 are likely to 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 selecting 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 shipment (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 economic operator can provide information that the screening has been performed and report the result obtained. The economic operator can also commit to performing the screening if it has not already been done and communicate the result. If the goods are no longer on the economic operator’s premises, the economic operator and Customs agree on the best-equipped location to perform this screening.
The economic operator having provided the required data will receive information from the customs authorities clarifying that the risk assessment is indeed 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 DG Taxud central helpdesk is only there to assist national services with tickets unresolved 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 among the exceptions.

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

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

Yes, a solution such as SAFE via conex™ allows for real-time visualization of the statuses attached to each ENS and therefore acting accordingly.

The Conex solution allows for an immediate Go-live, without prerequisites. If the volumes of flows to be managed require the implementation of the Conex API, consult our teams who will advise you on the automation best suited to your context.