Delta IE Export and SDS: What Changes for Your Export Declarations

Since November 2025, customs and supply chain managers have been discovering that their export MRNs are not being cleared. Declarations filed in the first weeks of Delta IE Export still carry no exit certification. Without this certification, VAT exemption on exports cannot be justified. This is not an isolated malfunction: it is a sign that the transition to Delta IE Export, though necessary, has been more complex than anticipated.

Delta IE Export replaces Delta G Export and Delta X since 4 November 2025. It is accompanied by the SDS (Exit Monitoring System), a new service that succeeds the ECS in certifying the physical exit of goods.

The B1 Declaration: The New Format for Export Declarations

With Delta IE Export, the Single Administrative Document (SAD) and its 54 boxes disappear on the export side. The declaration takes the form of structured datasets transmitted electronically in XML format — called the B1 declaration, supplemented by sets A1 or A2 depending on the type of operation.

The move from 54 boxes to approximately 120 information codes means more granular data organised by themes: parties, goods, transport, supporting documents. Several items previously absent or optional in Delta G become mandatory in the B1: exporter identity (EORI SIREN or full name and address), the LOCODE code for loading and exit points, special mentions depending on the logistics route, and the authorisation holder in two-stage clearance cases.

The Most Common Errors in B1 Declarations

The most documented anomalies concern using EORI SIREN instead of EORI SIRET in the "authorisation holder" field, the absence of EORI in that field, and an incomplete exporter address blocking the declaration pending BAE. These errors are listed in the anomaly log on douane.gouv.fr.

The SDS: The Exit Monitoring System Replacing the ECS

The SDS takes the place of the ECS in the Delta IE environment. When goods cross the exit office, the customs authority notifies the SDS, which transmits the information to Delta IE Export. The MRN then moves to "exported" status — this certification constitutes the fiscal proof of exit. The SDS is designed to operate within a standardised European framework (AES project of the Union Customs Code), enabling customs authorities of different Member States to communicate directly.

The Impact on VAT Exemption on Exports

A significant number of export declarations filed in the first weeks of Delta IE did not receive their export certification, due to malfunctions between the SDS and Delta IE Export or communication problems with other Member States' systems. Without an MRN at "exported" status, VAT exemption cannot be justified — in an audit, the administration may reclassify the transaction as a local sale and claim VAT plus penalties.

The DGDDI put in place a mass processing system for uncleared MRNs: resending messages rejected by the SDS, processing communication breaks with other Member States, and granting export certification for declarations where operators had provided alternative proof of exit (two-month window).

Where Does the Export Migration Stand in 2026?

Delta G Export and Delta X were closed on 15 December 2025 for new declarations. As of 27 February 2026, 73% of Delta IE Export declarations are processed. Cargo freight shows a migration rate of approximately 75%, against 36% for express freight. Delta IE Export Version 2, including simplified recapitulative declarations, is planned for late 2026.

How Customeo Manages Your Export Declarations in Delta IE

Customeo handles Delta IE export natively. Declarants integrate the new B1 formats, mandatory codes and special mentions into each declaration. The SDS is integrated into your operations monitoring: exit statuses update in real time, the MRN is visible at every stage, and structured data from your export declarations is accessible in the Declaration tab — exportable to Excel or via API for ERP integration.

Frequently Asked Questions about Delta IE Export

What is a B1 customs declaration?

The B1 declaration is the new standard export declaration format in Delta IE. It replaces the SAD and takes the form of structured XML datasets with approximately 120 information codes.

What is the SDS and how does it differ from the ECS?

The SDS (Exit Monitoring System) replaces the ECS in the Delta IE environment. It ensures real-time monitoring of the physical exit of goods and certifies this exit via the MRN. Its main difference is its native European interoperability within the AES project framework.

How to justify VAT exemption if my MRN is not cleared?

The DGDDI provided a two-month window to submit alternative proof of exit (transport documents, exit office attestations). These proofs allow you to obtain the export certification necessary to justify VAT exemption.

Is Delta G Export permanently closed?

For submitting new export declarations, yes: Delta G Export and Delta X have been closed since 15 December 2025. They remain accessible only for consultation and modification of prior operations.