29 August, 2024
DELTA I/E: a new instruction issued during the summer

In July, customs confirmed the procedure to be applied for operators granted a simplified declaration authorisation for their imports into the future DELTA I system (cf.Two-step clearance is specified for I/E declarations).

As a reminder, the simplified reporting authorization allows importers to dispose of their goods before paying duties and taxes through a two-stage reporting system with a summary statement:

– First time: the goods are presented to customs with a minimum set of data allowing the administration to check the conformity of the goods with the rules of foreign trade and therefore to grant the BAE (good to remove) of the goods.

Second timeThe simplified declaration is supplemented with missing data, most often value-related data to establish customs liquidation (customs duties and taxes).

– Third time: a Global Supplementary Declaration (GCD) is generated. The latter concludes the accounting clearance operation and allows all amounts payable to the customs office to be consolidated into a single payment.

This system will speed up customs clearance and simplify administrative processing since all transactions are concentrated in a single accounting operation, the main reason for the use of most importers who have home clearance procedures.

In the near future, the modalities of this simplification must be adapted. In the Official Bulletin of Customs No. 7516 of 3 July 2024, Customs details how the simplified customs clearance procedure will be managed:

First time: unchanged

Second time: the completion of the declaration will be worth Supplementary Declaration (DC). It may be carried out within the same time limits as before following the authorization given by the customs authority. In this context, the DCG leaves room for a Summary Declaration (DR) treated under the same conditions as today.

On 13 August 2024, BOD No. 7516 was updated by the Customs, explicitly specifying the administrative deadlines between simplified declarations and supplementary declarations.

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