What Is an Import Customs Declaration?

The import declaration is a mandatory formality for any business bringing goods into the customs territory of the European Union (EU). It governs the legal entry of goods, their assignment to a specific customs procedure, and compliance with applicable tax and trade rules. Whether you’re an occasional importer or a regular international trade operator, you’re required to file this declaration through the online services provided by the customs administration — notably DELTA-IE (Import), DELTA-X, or DELTA-H7 (for certain low-value goods).

Far from being a simple administrative formality, the import declaration plays a strategic role in securing your flows, controlling your costs, and ensuring the compliance of your operations. Its format changes regularly to keep pace with EU requirements (particularly under the Union Customs Code), which calls for ongoing vigilance and constant updates to declarative practices. Finally, beyond its role in collecting duties and taxes on behalf of Member States, the import customs declaration helps secure the European market and protect EU consumers.

Customs Declaration: An Explanation

A customs declaration is the fundamental act by which an operator, importer or exporter, expresses their intent to place goods under a specific customs procedure. It’s an official document, required at every border crossing, that allows customs authorities to identify the goods concerned, assess their value, determine their origin, and apply the corresponding customs, tax, and trade rules.

Legally, the customs declaration is governed by the Union Customs Code (UCC), notably Articles 5(12) and 158 to 187. It places responsibility on the declarant, whether acting in their own name or on behalf of a third party, and must be submitted electronically, except in specific cases, through the customs administration’s computerized systems (such as DELTA in France).

This declaration is not a mere formality. It determines:

• The assessment of customs duties and import VAT;
• The potential application of trade measures (quotas, restrictions, licenses, tariff preferences);
• Regulatory compliance (health, technical, environmental standards, etc.);
• And the traceability of flows, particularly for statistical or security purposes.

In short, the customs declaration acts as an interface between the business and the administration, structuring and securing international trade. Poorly managed, it can generate additional costs, logistical bottlenecks, or even penalties. Well managed, it becomes a lever for performance, compliance, and the optimization of customs flows.

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Who Files an Import Declaration?

The import declaration is filed by what’s known as the declarant, the person or entity in whose name the customs declaration is officially established, often the owner of the goods. The declarant may act in their own name, or may appoint a customs clearance specialist, known as a customs representative, to handle this process.

Two forms of representation are possible, as defined under Articles 18 and 19 of the Union Customs Code:

• Direct representation, where the representative files the declaration in the name of and on behalf of the declarant;
• Indirect representation, where the representative acts in their own name but on behalf of a third party.
  • The latter is mandatory if the importer is established outside the European Union.

Knowing and designating who is authorized to file an import declaration is therefore essential to ensure operational compliance and secure international trade. You can either rely on sufficiently trained in-house resources familiar with customs clearance and its risks, or appoint a professional customs representative to do it for you.

Where Should You Submit Your Declaration?

The customs declaration must be filed with the competent customs office , that is, the office where the goods are actually presented, except in the specific case of centralized clearance, which allows for a separation between the office of presentation and the office of declaration.

Goods may be presented to customs in two main ways:

• Directly at the competent customs office;
• Or at the declarant’s own premises, through the so-called domiciled clearance procedure, provided these premises have been pre-approved by the customs administration.

In practice, the declaration must be registered:

• Either at the time the goods are presented at the competent customs office;
• Or up to 30 days in advance, under an advance declaration.

The declaration can never be registered after the goods have already arrived within the EU customs territory. Doing so would constitute an undeclared import, which in France is penalized notably under Article 515-5 of the French Customs Code.

Knowing exactly where and how to submit your declaration is essential to ensure compliance and keep your customs clearance running smoothly.

Why File a Customs Declaration?

The customs declaration is the cornerstone of controlling international goods flows, ensuring both regulatory compliance and trade transparency.

This formality notably allows for:

• The precise calculation of duties and taxes applicable to the goods;
• Feeding international trade statistics, essential for economic and policy analysis;
• And facilitating targeted controls by customs authorities, to ensure product safety and compliance.

Filing a customs declaration is therefore a legal obligation that applies in two main situations:

• On import, to place goods under a compliant customs procedure as soon as they enter the EU customs territory (Article 48 UCC);
• On export, to ensure the effective and regulated exit of goods from the customs territory (Article 269 UCC).

The Import Declaration Procedure and the Changes Brought by DELTA-IE

Filing an import customs declaration requires putting together a precise file, combining several key documents that ensure the operation’s compliance and facilitate processing by customs authorities. The rollout of the DELTA-IE system has brought significant changes to the management and structure of customs declarations. In addition, the import declaration must be accompanied by an import file, to be kept by the importer and, where applicable, their customs representative.

Essential Documents to Provide

The Commercial Invoice
The commercial invoice is required whenever the flow of goods is linked to a commercial transaction. It must include all legally required information under French law (CGI, Commercial Code), as well as recommended details such as a precise description of the goods, unit and total value, country of origin, and terms of sale (Incoterms). Where there is no underlying transaction (e.g. samples, after-sales service), a customs invoice must be presented instead. The invoice must be complete and accurate, or you risk delays or penalties.

The Transport Document
Depending on the mode of transport, this is the Bill of Lading for sea freight or the Air Waybill for air freight. This document identifies the carrier and the points of departure and arrival, and serves as proof of delivery and a means of verifying quantities and weights.

The Certificate of Origin
This document certifies the country of manufacture of the goods for non-preferential origin purposes. It’s essential for the application of anti-dumping duties, quotas, or trade policy measures on both imports and exports.

The Packing List
This lists all the packages in a shipment, including weight, dimensions, quantities, and descriptions, making it easier for customs and carriers to verify the goods.

Public-Interest Documents (PID)
Certain sensitive products (food, medical, electronic) require specific certificates (health, CE conformity, phytosanitary) before import/export, to ensure compliance with local standards. The following sectors or categories of goods may be affected:

2. Mandatory Data and Supporting Documents for the Import Declaration

The declaration must state:

• The name or business name of the importer/exporter, and/or their representative;
• The type of declaration (depending on origin);
• The origin, nature, designation and description, quantities by unit of measure, and number of packages;
• And the duty-exempt value of the goods.

3. Tools for Filing Customs Declarations in France

French customs provides several platforms depending on the type of shipment:

• DELTA-IE (Import): the standard system for traditional freight imports. It replaced DELTA-G, which stopped accepting new import declarations as of October 22, 2025.
• DELTA-X: for express freight and postal parcels, progressively being integrated into DELTA-IE.
• DELTA-H7: for shipments up to €150.

4. What’s New with DELTA-IE and the New Customs Declaration

The new customs declaration, introduced with DELTA-IE, was redesigned to improve EU-wide harmonization and data quality.

It now moves from two to three segments:

• D: generic declaration data
• GS: shared data
• SI: data per goods item

5. Special Cases and Alternative Declaration Methods

In certain situations, a declaration may be made:

• In writing (Single Administrative Document – SAD) ;
• Orally (e.g. travelers declaring personal luggage, private recipients of small parcels);
• Through specific acts (e.g. taking the green “nothing to declare” lane, failure to spontaneously present a declaration, etc.): YES, even calmly walking through a particular lane constitutes a customs-relevant act!

Simplified Customs Clearance Procedure

The Union Customs Code (UCC) provides for several simplification measures designed to ease customs formalities for economic operators. These mechanisms help improve efficiency while still meeting legal obligations. Here’s a closer look at the simplified declaration.

This procedure allows goods to be placed under a customs procedure even when certain information or documents are not yet available at the time of filing. The simplified declaration is particularly useful for avoiding logistical obstacles during urgent or recurring flows.

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