Currently, it is possible to issue customs declarations in two stages, on the basis of simplified declarations which enable the good to be removed from customs and which must then be completed in DELTA. The completed declarations must then be the subject of a Global Supplementary Declaration either decadal or monthly. This method of work can only be used after obtaining a customs authorisation. For the time being, this organization of customs declarations management is rarely used by RDE service providers (Registered Customs Representatives).
In the new context of the I/E declarations which will be in place for customs import declarations from November 2024, the simplified declaration system is being reviewed but it can still be used. The difference with the current system will lie in the fact that the Global Supplementary Declaration will disappear and will be replaced by a supplementary declaration which will complete the simplified declaration and which can be used at the same time as a decennial or monthly summary declaration.
The current authorizations issued by Customs previously will remain valid to work on the basis of simplified declarations in the new I/E reporting system.
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