Export customs: interconnection of GAMMA2 and DELTA IE services
The FID3 and COMINT1 offices wanted to clarify the evolution of EAD clearance in the DELTA IE export version.
As a reminder, the Electronic Accompanying Document (EDA) allows goods subject to indirect contributions (excise duties) to move from point A to point B of the EU in suspension of duties. Like any Customs movement document, it must be taken over at point B from a customs office in order to allow the release of the security issued by the operator who established the EAD. The GAMMA2 system is a French online service that communicates with the European system EMCS for managing movements subject to excise duty.
In fact, exporters create their movement of goods in suspension in the GAMMA2 system and disclose on their trade documents the CRA number (administrative reference code). This CRA number is added on the customs export declaration; the latter must contain customs information (nomenclature and net weight) strictly equal to that indicated on the DAE (CRA). The aim is that, at the time of the EU's exit validation of the customs declaration, the CRA movement will also be cleared and the financial guarantees entered into by the exporter on his EAD will be released.
With the deployment of DELTA IE in its export version, both systems must be interconnected so that the movements of DAEs are automatically cleared together with the validation of the customs exit of the goods (DSS system of DELTA E).
During its webinar, customs returned to the calendar and the sensitive points of this interconnection:
- Delivery of version V2.6 DELTA IE export (15/04/2026) does not entail interconnection with GAMMA2 for technical reasons; additional appropriation time is required for customs.
- Activation with GAMMA2 should occur within one week of DELTA IE export delivery V2.6, on 21 April.
- Interconnection between the two services, called by Customs « cross check », will make it possible to verify the consistency between the data of the DAE (GAMMA2) and those of the export declaration (DELTA IE); Attention, on this point, the customs has confirmed that automatic clearance of the DAE when the products have left the customs territory of the Union will be possible only if the data of the customs declaration are strictly equal to those of the DAE.
Here are the main points that we selected for you at the webinar:
- System technical data: it is possible to group several EADs into an export declaration, but it is not possible to partially clean an EAD on several export declarations.
- Code C651, which informs the system of the presence of the DAE, must be entered on the export declaration (at the data level) « PREDOC ») at the article level and above all not at the general data level.
- Concept of rank and item number between DELTA and GAMMA: the cross check works as follows: DELTA E interrogates GAMMA according to the list of items included in the DAE (CRA number) to start checking the net mass. Verification is done line-by-line (item-by-item), which may cause difficulties when the exporter groups lines on its EAR and the EAR does not do so in the export declaration, or in the presence of a large number of lines. Rule of 1 to 1.
- Discharge of movements started since the deployment of DELTA IE: as soon as the chaining works correctly, an update will be made in GAMMA2 to clean massively the DAE (Script Pass) that have not been cleared since the export declarations were made in DELTA E. This manipulation cannot be carried out until the interconnection is completed (prior to this, the operation can be carried out in May).
Another important information concerning the timing of discharge: the timer of GAMMA2 (deadline of the DAE) is not interconnected with DELTA E; automatic discharge in GAMMA2 shall operate even if the DAE arrives at the exit after its expiration in the GAMMA2 system.
As regards alternative evidence in the case of non-discharge in the GAMMA2 system, it will be the same evidence (transport documents separated from unloading, customs declaration of importation into the receiving country...) as in the case of the tax discharge of the goods.
You will find all the sensitive points in the Package leaflet of 3 April 2026.
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