Frequently Asked Questions: DELTA I/E
This new DELTA I/E service concerns all operators who import and/or export goods from and/or to territories located outside the European Union, along with their customs representatives.
It also covers exchanges between mainland France and overseas territories.
DELTA I/E (I for Import / E for Export) refers to the new import and export customs clearance service put in place by French customs.
DELTA I/E replaces all existing customs clearance applications (DELTA G-DELTA X Import and Export).
Customs announced that it was postponing the switchover to the DELTA I/E Import component, initially scheduled for 31/12/2023.
The new deadline has not yet been announced.
According to the latest calendar published by customs, the deadline for switching over to DELTA I/E export 31.12.2024.
We are awaiting the announcement of the new implementation schedule which will be communicated by Customs.
The Union Customs Code (UCC), imposing the modernisation, standardisation and digitalisation of customs processes for tomorrow, has brought about the emergence of a new customs declaration.
H1 = Import declaration
B1 = Export declaration
H7 = Import declaration in the context of e-commerce
Toggle Content The SAD will no longer be available once DELTA I/E goes into production.
On an IT level, the data of the new customs declaration are included in 3 segments:
D – Data elements required at a generic level of the declaration
GS – Data elements required at goods transfer level
SI – Data elements required at item level
11. Message information (including procedure codes)
12. Message references, documents, certificates and authoirsations
14. Valuation information / 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 (statistical data, guarantees, tariff-related data
The data contained in the old ‘catch-all’ box 44 will be divided into the different thematic data groups.
Its content will be dispatched, and better organised.
For example, additiona information is now in thematic group 12, dedicated to documents, certificates and authorisations.
The National Additional codes are now in thematic group 18, dedicated to goods identification.
Yes, it will be possible to make rectifications or invalidations as long as Delta G is active.
Previously limited to twelve months, the time limit for filing requests for rectification and invalidation has been extended to three years.
Yes, the DCG will disappear. However, other types of additional declarations are proposed under the ‘two-step’ procedure.
First, you file a simplified declaration (DS) with a minimum set of data, then, within a time limit set in your authorisation, you file a supplementary declaration (DC) containing all the required data and accompanying documents.
A supplementary declaration includes all the data from the Simplified Declaration and the required accompanying documents.
Each declaration (DS and DC) receives its own declaration number. The MRN assigned to the DS must imperatively be included on the DC as the previous document.
The 3 types of supplementary declaration are:
General, filed no more than 10 days after the BAE (Release of Goods) of the simplified declaration (DS): 1 supplementary declaration (DC) per DS;
Periodic, filed no more than 10 days after the period provided for in the authorisation: 1 DC per DS;
Summary, filed no more than 10 days after the period provided for in the authorisation: several DS for one DC.
No, any modification to a validated supplementary declaration is impossible. However, you can make a request for rectification and invalidation of the supplementary declaration.
The payment of duties and taxes is made:
– either during the supplementary declaration (general, periodic or summary)
– or with payment deferral according to the same rules as currently, taking into account the date of the supplementary declaration.
A simplified declaration (DS) should be drawn up 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 (DC) .
This solution is applicable for 1-step or 2-step procedures.
Unless decided otherwise, French Customs is moving towards abandoning the EAV. As a result, the declarant will no longer be able to abandon a declaration in the progress, nor view the assessment.
The solution is to establish a declaration in advance.
The CE and the COD will be replaced by a guarantee code according to the same principle as the transit guarantee.
No, in a single declaration, all the amounts must be expressed in one and the same currency.
CRN stands for: Custom Registration Number, or Customs reference number: this is the reference number assigned by the competent customs authority upon registration of import or export declarations in the system.
According to the recommendations of the EUCDM (EU Customs Data Model version 6.2), a DC can contain up to 9999 DS.
Customs informed us that, for the moment, the summary supplementary declaration is not open to operators: the question of the number of DS accepted in a summary CD will be decided later.
Import consolidation declarations are no longer authorised to be made.
In the new import customs declaration, the ‘Importer’ data is only present in the header and no longer in the lines.
No, a simple update of your module is mandatory.
It will be offered to you in due course.
The imputation sheets are no longer used, an imputation will be done directly thanks to the document.
-> no response from customs yet
Delta I/E will communicate 3 numbers to the operator: 1 CRN number for the advance filing, a DS number for the DS and an additional number for the completion: to be confirmed: no response from customs for the moment