DELTA I/E: CHANGES TO CUSTOMS DECLARATIONS

The Union Customs Code (UCC) provides for the implementation of harmonized electronic procedures to facilitate the exchange of customs information within the EU. By December 31, 2025, all Member States will be required to harmonize their IT systems. The Delta G and Delta X customs clearance software will be replaced by DELTA I/E, which has two components: Import and Export.

DELTA I/E

DELTA I/E (Import/Export) is the new import and export customs clearance service that will be offered by French customs as part of the regulatory changes to the Union Customs Code. This online service applies to all operators who import goods from territories outside the European Union.

The aim of this new online service is to simplify and standardize customs clearance processes in trade within the EU. It represents a major step towards customs management that is adapted to economic activity.

GRADUAL IMPLEMENTATION

DELTA I/E will replace the current customs clearance applications: DELTA G and DELTA X. Only DELTA H7 (customs clearance for shipments valued at less than EUR 150) will remain unchanged as part of this reform.

The transition to DELTA I/E for imports became permanent on October 15, 2025. The switch for exports and Exit Tracking (SDS) is scheduled for November 4, 2025, according to customs authorities. The exceptional maintenance of DELTA G/X import flows ended on October 15, 2025. As of October 16, 2025, all import operations that are not filed in DELTA I/E will automatically switch to the backup procedure.

The DELTA G/X export – ECS and DELTA IE Export/SDS applications will coexist during the transition period from October 16 to December 14, 2025. As of December 15, 2025, it will no longer be possible to file new export declarations in DELTA G/X export – ECS. Access will be interrupted by customs in DELTA G.

CHANGES

The new DELTA I/E customs clearance system will be configured based on the SIREN number (and no longer solely on the SIRET number). At the end of the transition period, importers and exporters will therefore need to have an EORI SIREN number.

End of the SAD (the current customs declaration). The Single Administrative Document will gradually be phased out, going from 54 boxes to around 120 data fields grouped by theme.

New declarations: named B1 for exports and H1 for imports, with mandatory and optional data depending on the requirements of the various EU Member States.

CONCOMITANCE OF THE TWO SYSTEMS

Due to the gradual implementation of this new service, the two systems, DELTA G and DELTA I/E, will temporarily coexist. There will therefore be two EORI numbers (Siret – Siren) simultaneously, as the DELTA G system – which will continue until 2025 – does not recognize the SIREN identification.

It is recommended that you apply for an EORI number based on your SIREN number before the end of the transition period on December 14, 2025.

Please do not hesitate to contact our teams if you have any questions.