DELTA I: two administrative decisions published

2025 marks the end of the customs declaration as a Single Administrative Document (SAD). Indeed, since 26 November 2024, we have entered the transition phase between two systems, the DELTA General and the DELTA Import, which allows the fully dematerialised declarations to be connected to the European customs clearance system.

This major development in terms of customs clearance has a great deal of impact on the customs environment in France, and French customs must officially supervise all relevant subjects.

Also, at the beginning of the year, let us go back to the latest administrative notes issued in the form of Official Customs Bulletins (ODBs).

Two Administrative Decisions were issued in early January:

DA No 25-001 of 6 January 2025for guarantee obligations and accounting treatment in version 1 of DELTA I. This decision explains the link between DELTA I and customs guarantees: the codes will have to be indicated in the declaration depending on the case of cash payment or with authorisation to carry forward.

Details on the filing of returns under special plans should be noted:

• Customs warehouse (ESD): the amounts of the guarantees covering the duties and taxes during the stay of the goods will no longer have to be indicated on the customs declaration but will have to be entered in the accounts relating to the importer or the Customs Representative (RDE) who will have to ensure that his guarantee for debts likely to arise is sufficient to cover the duties and taxes of the goods.
• For active development, special purpose and temporary admission schemes, the amount to be guaranteed in the declaration shall be reported and reported on account of:

The DA 25-001 supplements theDA 24-070 of 21 November 2024 details the new rules for the management and monitoring of guarantees put in place by operators for debts that may arise. Indeed, with the introduction of DELTA I, the customs only manages the part of debts arising (former credit of removal),almost all transactions involving a bonding of duties and taxes must be followed exclusively by the guarantor, i.e. the importer or its RED.

The November note specifies the following points to the operators:

– There is no obligation to create a specific material account to manage amounts but information and information are mandatory (see part II of the note).

– The possibility, under certain conditions, of charging an amount to be guaranteed on a lump sum basis (Note No 3)

– The arrangements for the transition and carry-over in the accounts of the amounts guaranteed in progress in the current on-line monitoring of appropriations, TRIGO (note number 4)

– The customs control conditions which will consist of an annual audit of operators' accounts (Note No 5)

Another instruction was expected since the launch of DELTA I on the emergency procedure in the event of system failure:DA 25-003 of 10 January 2025details the different applicable modalities, whether you are Registered Economic Operators (AEOs) or not, and makes available the editable PDF forms of declarations that will serve as support for relief procedures.

Customs.gouv.fr