EORI NUMBER: WHAT IS CHANGING IN CUSTOMS REGULATIONS

Recent years have marked a key stage in the evolution of French customs procedures, with the widespread introduction of the EORI SIREN number and the new DELTA I/E system. These changes are designed to simplify customs formalities, improve the traceability of trade and enhance the digitization of procedures. What do you need to anticipate to ensure a smooth transition?

A COMPULSORY VISIT TO EORI SIREN

Until recently, the EORI number assigned in France was based on the SIRET, which meant that a company could have several EORI numbers if it had several establishments. From 2025, customs identification of companies will be simplified with the EORI SIREN, a unique identifier linked to the company’s SIREN.

Key stages in this transition:

• Since November 2023: possibility of requesting an EORI SIREN on the Customs portal.
• March 18, 2024: automatic deletion of EORI-SIRET numbers of closed establishments.
• During 2025–2026: a transition period allowing businesses to adapt their processes and obtain their EORI-SIREN number before it becomes mandatory.
• 4th quarter of 2026: Projected end of EORI-SIRET number issuance in SOPRANO EORI
• 1st quarter of 2027: Completion of the phased transition of all customs authorizations
• Sometime in 2027: Permanent deactivation of all EORI-SIRET numbers

Note that AEO (Authorized Economic Operator) certified operators do not need to do anything, as their EORI is already attached to their SIREN.

On the other hand, companies trading with the UK and Ireland need to be extra vigilant. Customs formalities with these countries require a valid EORI-SIREN number, for both exports and imports.

DELTA I/E: THE NEW ONLINE CUSTOMS DECLARATION PLATFORM

Another major development in 2026 is the introduction of DELTA I/E, which will gradually replace the DELTA G and X systems currently used for imports and exports. The objectives of DELTA I/E are to dematerialize and simplify customs procedures, reinforce interconnection with tax bases and other European customs systems, and improve the fluidity and traceability of commercial exchanges.

SUMMARY OF ACTIONS TO BE TAKEN NOW

The year 2025 was a transition phase, and in 2026, only EORI SIREN numbers will be accepted, and DELTA I/E will become the standard for all customs operations.
Companies located in France (including DROM COM), importing or exporting goods and services outside the EU must therefore now :

• Check whether they already have an EORI SIREN.
• Submit an EORI SIREN application through the Customs portal, using the SOPRANO EORI application, to prepare for the transition of approvals and authorizations
• Prepare for changes related to DELTA I/E to avoid any disruption to their trade.

To help companies make the transition to the new customs declaration platforms, Balguerie’s teams are on hand to guide them and answer any questions they may have.