H1 declaration

What is the H1 declaration? Definition

The H1 declaration is a type of electronic customs declaration provided for by the Union Customs Code (UCCThe Union Customs Code (UCC) is the European regulation that harmonises all customs rules and customs procedures across EU member states. …). In France, H1 declarations are lodged and processed via DELTA IEThe DELTA IE (Import/Export) procedure is the French electronic customs clearance system implemented by the DGDDI. … – Import Component, the French customs online clearance service.

The customs declaration allows a customs procedureA customs procedure is the set of administrative steps, formalities, and obligations imposed by the customs authority for the processing of goods circulating between the territory of the European Union and third countries, or moving within the Union. … to be assigned to imported goods. It contains the data necessary for their identification, their tariff classificationTariff classification involves assigning a code to a good in order to determine the applicable customs duties, taxes, and restrictions. …, the determination of applicable duties and taxes, and the performance of customs controls.

The H1 declaration operates according to a standardised process: the importer or their registered customs representative completes all required elements (description of goods, tariff codes, weight, value, country of origin), calculates applicable duties and taxes, and transmits the declaration via DELTA IE. The customs authority receives the H1 declaration, carries out documentary and physical controls if necessary, and then grants BAE (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. …) status authorising the importer to withdraw their goods.

The regulatory framework for the H1 declaration is part of the harmonised customs clearance procedures within the European Union. The H1 declaration must be transmitted within the defined deadlines, accompanied by all required supporting documents (commercial invoice, certificate of origin, health certificates or other documents depending on the nature of the product).

Context of use

The H1 declaration is notably used for import operations involving release for free circulation, including:

• Imports of goods subject to the common customs tariff;
• Imports benefiting from preferential tariff treatment, subject to compliance with applicable conditions;
• Operations falling under certain 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. … compatible with the H1 declaration type;
• Imports of goods subject to specific requirements regarding documents, certificates, authorisations or regulatory controls.

Practical issues

The transmission of the H1 declaration involves significant administrative obligations:

• Mandatory completeness: the H1 declaration must be complete in all its required fields; any omission leads to refusal of processing or a request for additional information.
• Accuracy of TARICTARIC is the EU’s official database containing the tariff and non-tariff measures applicable to imported and exported goods. … codes: the tariff classification must be exact. It helps determine the duties and taxes as well as the applicable regulatory measures.
• Supporting documents to be attached: the required documents and authorisations must be available and referenced in accordance with the rules applicable to the operation. Depending on their nature, they may be subject to documentary or automated controls.
• Electronic transmission: the H1 declaration must be sent via DELTA IE according to the deadlines imposed by the authority.
• Customs processing and release: the BAE is issued when the regulatory conditions for release are met. The processing time depends notably on the status of the declaration and any required controls.
• Retention of documents: documents and information necessary for customs controls must be kept for the period provided for by the regulations. Article 51 of the Union Customs Code provides for a minimum period of three years, the starting point of which varies according to the situation. Additional obligations may apply to certain documents.

How does CUSTOMS via Conex™ software manage the H1 declaration?

CUSTOMS via Conex™ automates the complete management of the H1 declaration for you:

• Automatic generation of compliant H1 declarations
• Precise calculation of applicable duties and taxes
• Secure transmission via DELTA IE
• Monitoring of status and acknowledgements of receipt
• Management of requests for additional information
• Alerts when switching to BAE status
• Complete archiving of the declaration and supporting documents

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Associated terms

• Customs declaration
• DELTA IE
• Customs clearance
• BAE