Transition to DELTA I/E: what steps should be taken for customs credits and guarantees?

While the transition to the DELTA IE electronic customs clearance system continues to be phased in, some essential steps for transition are not finalized for many importers. Recall the date known to date for stopping the DELTA G system at 30 June 2025, i.e. in less than 15 days.

At the start of DELTA I last November, it had been confirmed by customs that, in order to issue declarations in the new system, it was mandatory to update its customs guarantees via the Community tool CDS (Customs Decisions System). To this end, regional revenues have invited importers with their own customs credits to verify their reference amounts, fill in new forms and deposit them on the European portal.

Due to technical difficulties and the heavy workload for all (importers and administration), tolerance was granted by the customs authorities until the release of the V2 version of DELTA I which is expected to be deployed in early 2026. It is therefore currently possible to use the new customs clearance system while continuing to use the existing guarantees in the DELTA G system.

However, companies are invited to verify their reference amounts without delay, update them if necessary and immediately register their authorisations in TP-CDS.

In the case of customs operations giving rise to a bond (e.g. under customs storage, special customs procedures): Follow-up of Potential Debts (DSN), formerly known as COD debts, must now be directly provided by the operators.

The monitoring carried out by the customs in its TRIGO service will be disabled when the declarations to DELTA I are migrated. This obligation is conferred by the Union Customs Code (CDU) and implies, for importers, the establishment of a self-management It's his credit.

Such follow-up may take the form of:

• or global monitoring (attribution to the real or lump sum),

• or a detailed follow-up by particular scheme or procedure.

Companies will have to be able to document their imputation system in audits carried out by the Procedures Management Points (PMPs), which will take into account, inter alia, the Chartered Economic Operator (AEO) status.

It is strongly recommended that all DSN assets still active in TRIGO before switching to DELTA I should be cleared where possible. Residues will then have to be included in a material accounting validated by PGPs, in order to allow the removal of duplicates in the old base.

Once the transfer has been completed, the operator will have to follow up and clear debts on its own according to the applicable deadlines.

As a reminder, you will find the template forms on the page dedicated to customs guarantees

Customs.gouv.fr | TLF