Introduction

Delta IE (Import/Export) is a new platform implemented by the General Directorate of Customs and Indirect Taxes (DGDDI) in France. Its goal is to modernize and standardize customs procedures related to imports and exports, thereby facilitating trade exchanges while ensuring compliance with customs regulations. It is designed to replace and improve existing systems, introducing a more digital and integrated approach.

Objectives and Importance

Delta IE aims to:

  • Simplify customs procedures: By automating and digitizing processes, it reduces the complexity of procedures for businesses and customs authorities.
  • Optimize processing times: Digitization speeds up the processing of declarations and procedures, reducing wait times for operators.
  • Increase efficiency and transparency: With a centralized platform, it enables better tracking of declarations, reducing the risk of errors and facilitating audits.
  • Enhance regulatory compliance: The system integrates the latest European and international regulations, ensuring that transactions comply with current standards.

Regulatory and Legislative Framework

National and European Regulations

Delta IE is aligned with the European customs regulations, notably the Union Customs Code (UCC) which governs customs procedures within the EU. In France, the implementation of Delta IE relies on the specific requirements established by the DGDDI and national standards.

Relevant International Agreements

The system takes into account international trade and customs agreements, such as the free trade agreements, the World Trade Organization (WTO) conventions, and the specific agreements between the EU and other countries or regions.

Declaration Procedures

Content of the Declaration

The Delta IE declarations must include detailed information about the imported or exported goods, such as:
  • Description of goods: Nature, quantity, value, etc.
  • Origin: Country of origin of the goods.
  • Customs classification: Customs tariff code to determine the applicable customs duties.
  • Supporting documents: Invoices, certificates of origin, and other documents required for the customs declaration.

What Are the Changes?

Delta IE introduces several notable changes:
  • Digitization of procedures: Declarations are now exclusively online, replacing paper procedures with the elimination of the DAU.
  • Centralization of information: Customs information is now centralized, facilitating access and data management.
  • System integration: It connects with other customs and trade systems for better coordination and reduced errors.

Forecast Schedule

The schedule for the implementation of Delta IE is as follows:
  • November 2024: Launch of version 1 of the system for single-step procedures, allowing management of simplified declarations.
  • Until May 2025: Transition period where the DELTA-G Import and DELTA I services will operate alongside Delta IE, enabling a trial phase and adjustments.
  • May 2025: End of the transition period, with the migration to Delta IE completed for all single-step procedures.
  • 2025: Deployment of DELTA I/E Export, with the launch of the specific version for exports.

Who is Affected?

Delta IE is aimed at:
  • Economic Operators: Companies and traders who import goods from countries outside the EU.
  • Customs Representatives: Customs agents and brokers who manage the formalities on behalf of the operators.
  • Metropolitan-Overseas Exchanges: The system also includes customs procedures for exchanges between mainland France and its overseas territories.

Transition to a Digital Declaration

The transition to a digital declaration involves:
  • Training and awareness: Operators will need to familiarize themselves with the new system, with training resources available to facilitate this transition. Training resources.
  • Process adaptation: Businesses will need to adjust their internal processes to integrate the new requirements and use the system effectively. Guides for businesses.
  • Technical support: Technical support will be available to assist users in case of difficulties during implementation and to resolve any potential issues.
In summary, this represents a major advancement for customs procedures, bringing significant improvements in efficiency, transparency, and compliance. The transition to this new system will require adequate preparation from operators and customs representatives to fully benefit from its advantages.