DELTA IE – Export component: SDS and customs compliance
With the rise of DELTA IE, the French customs strengthens the exit monitoring of goods exported from the European Union. The note published in mid-January 2026 sets out the status of the export component and the transition conditions with the old systems. For exporters, the message is clear, SDS becomes a key element of compliance and tax security.
In its communication of January 2026, the Customs Directorate General states that the shift towards the Automated Export System (AIS) is progressing rapidly.
As of January 14, 2026, almost 70% of cargo export declarations were filed in the SAE, compared with 38.5% for express cargo. Despite this progress, a significant amount of reporting continues to be filed in historical systems, justifying the temporary retention of these tools.
Exporters have so far been allowed to use several systems according to their needs:
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DELTA G: Customs clearance system, maintained until 10 February 2026 to facilitate the transition to DELTA IE.
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DELTA X: Customs clearance system used by expressists who will remain in service after 10 February 2026, the precise date of its closure being set at a later date.
With DELTA IE, customs is embarking on a convergence towards a European system in which the SDS (Departure Track of Goods) takes a central place to secure export operations. It replaces the ECS system.
Prior to the SDS, the output of goods sometimes required manual controls, which could slow down the process of getting ECS out.
With the SDS, everything becomes automatic, ensuring fast and reliable confirmation.
The exit monitoring confirms that the goods have actually left the customs territory of the European Union, which is essential to justify the VAT exemption and to meet customs or tax controls. With DELTA IE, this proof of exit is increasingly automated, but it depends on the quality of the reported data and the correct articulation between the export declaration and the physical output of the goods.
Customs insists on the proper use of the exit arrangements provided for in the SAE, in particular the particulars adapted to each logistical situation. In case of error or inconsistency, exit may not be recognised by the system, exposing the exporter, if the alternative evidence is not constituted, to a risk of questioning the VAT exemption.
In order to accompany the operators, the Administration recalls that the main media are now available, in particular BOD No 7610 of 1 December 2025 on the customs declaration, the user manuals DELTA IE Import and Export (DTI), as well as BOD No 7616 of 9 January 2026, specifically dedicated to SAE and SDS. (attached)
For exporting companies, this transition period (maintenance of the DELTA G and X systems) must be used to secure internal processes, raise awareness among teams and ensure that logistics partners control the new rules. As the switch to DELTA IE becomes more widespread, SDS should no longer be seen as a mere formality, but as a strategic tool for compliance and securing export operations.