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Reform of the customs declaration: major changes from 2023

The reform of the customs declaration with the launch of DELTA Import-Export in 2023 will lead to the gradual abolition of the single administrative document (SAD), this document which has been used for more than 35 years by all international trade operators.

What are the major changes brought by the customs declaration reform?

This reform will see the entry into force of the new Delta IE customs clearance service, which will eventually replace the current Delta G service. With Delta IE, customs clearance will no longer be based on the single administrative document (commonly called the “SAD”) But an electronic declaration H1 for imports and B1 for exports.

Delta IE will initially only concern, from July 2023, import operations, release for free circulation, procedure 42 and Community customs procedures for shipments with a value greater than €150. It will become the only customs clearance service for these operations on December 31, 2023. For shipments below €150, Delta H7 will continue to be the service to use.

Export customs clearance can only be carried out on Delta IE concomitantly with Delta G in the first half of 2024 before being completely generalized on December 31, 2024.

It should be noted that for goods subject to excise duties (alcohol, energy petroleum products, etc.) as well as for simplified customs clearance procedures (two stages), Delta G should continue to be used until the services customs officers have implemented their integration into Delta IE scheduled for 2025.

What are the changes to be expected with the end of the SAD?

The new electronic format of the declaration will contain essentially the same data as the SAD. The new provision will nevertheless make it easier to read. However, the period for rectification or invalidation of H1 and B1 declarations is extended to 3 years, whereas it is only one year for the SAD. Another advantage, but which only concerns holders of the AEO label, is that it will now be possible to choose the place of customs control and to use Delta IE within the framework of centralized Community customs clearance.

Eurotax informs you of the latest customs, VAT and excise news. Do not hesitate to contact us if you need more information.

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