Customs clearance and computer links: consequences of the transition to DELTA T V6
As a reminder, when goods are not released from customs upon arrival in Community territory, they must be accompanied by a transit document (T1) which will allow them to be transported under customs to the final customs clearance point in the European Union.
Adds to this rule the fact that all carriers taking over goods from a third country to the EU must make a declaration of safety/security. To follow up on this declaration, the ICS (Import Control System) system has been put in place to enable the declaration (Entry Summary Declaration – ENS) to be made in advance of imported goods entering the EU. The latter is deposited in the ICS systemby carriers (maritime, air, road, rail) allowing customs to carry out a risk analysis of incoming flows.
When the goods physically arrive in Community territory, the carrier must « notify » the arrival of the goods in ICS before establishing the T1. The latter is realized in another computer system, DELTA T.
To date, the two ICS and DELTA T systems are not connected and therefore cannot guarantee that all goods circulating in the EU comply with safety and security standards.
For this reason, the note of 12 January confirms that From 26 January 2026, the DELTA T system will be interconnected with the ICS system to enable incoming flows to meet the two levels of the Union Customs Code (CDU): security level (ENS declaration in the ICS system) and customs level (registration in DELTA T).
It should be noted that as long as the ENS declaration is not mentioned in the DELTA T tool (notification stage) it will not be possible to issue the transit title (T1).
Moreover, there is a specificity in managing the ENS declaration in ICS for exchanges with the UK.
Given the geographical proximity and speed of the flows between France (Calais) and the UK, the ENS/ICS reporting procedures have been automated thanks to the ELO (Compliatory Logistics Envelope) portal, which is a digital document holder for the transmission of clearance documents on both sides of the border.
In this way, the computer link is built to meet the safety and security conditions established in the CDU and to fluidize the flows that will be considered compliant.
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