Import/Export Declaration: Everything You Need to Know to Secure Your Customs Operations

Every item of goods entering or leaving the customs territory of the European Union must be the subject of an import/export declaration. It is the starting point of every customs clearance operation, and it is also the act by which you engage your liability as an operator. With the transition to the new DELTA-IE system and the end of the paper Single Administrative Document, the rules are changing rapidly. Whether you are a freight forwarder, carrier, or industrialist, mastering this procedure has become essential to avoid delays, extra costs, and penalties.

What Is a Customs Declaration?

A customs declaration is a legal act by which an operator assigns a customs regime to goods. Governed by the Union Customs Code (UCC), in force since May 1, 2016, it enables customs authorities to identify the goods concerned, determine their origin, nature, and value, and then apply the corresponding duties and taxes.

Under the "import/export" umbrella, several types of operations are in fact distinguished. The import declaration (IMA) covers the entry of goods into the customs territory, while the export declaration (EXA) concerns their exit. A transit document (T1) allows goods to circulate from point A to point B with suspension of duties and taxes. The T2L, meanwhile, serves as proof of Community status in the context of intra-Community exchanges.

Each type of declaration meets a specific need, dictated by the physical flow of goods rather than solely by the terms of the commercial contract.

When Is an Import/Export Declaration Mandatory?

A customs declaration is mandatory whenever you conduct commercial exchanges with a country outside the European Union. This also applies to certain territories with special status, such as the French overseas departments and regions (Guadeloupe, Martinique, French Guiana, Réunion, Mayotte), which have a specific customs regime.

For imports, the declaration must be filed before the goods arrive in the EU customs territory, or at the latest upon their arrival. For exports, it must be transmitted before the goods actually depart. Any delay in filing exposes the operator to customs hold-ups or even penalties.

Incoterms play a reference role here: they define who — buyer or seller — takes charge of customs formalities at each stage of transport. Verifying the consistency between the contractual Incoterm and the reality of the flow is a reflex to integrate systematically.

Documents Required to Declare Your Goods

Before filing your declaration, you must gather a set of documents that will allow customs to verify the compliance of the operation. The first prerequisite is to have an EORI number (Economic Operators Registration and Identification), a unique identifier for any operator carrying out customs operations in the EU. With the transition to DELTA-IE, the EORI is now based on the SIREN number (not the SIRET).

The documents to provide vary depending on the type of operation, but here are the most common ones:

• The commercial invoice, which certifies the value of the transaction and the conditions of sale
• The transport document (maritime bill of lading, air AWB, or CMR road document) that accompanies the goods
• The certificate of origin, essential to benefit from preferential tariff treatment under free trade agreements
• The packing list, which details the content of each package (weight, dimensions, content)
• Public order documents (licenses, health, phytosanitary, or security authorizations) when required by the nature of the goods

Beyond the documents, the tariff classification of your goods in the TARIC nomenclature is a major point of vigilance. An incorrect code can result in miscalculated duties and a risk of reassessment.

How Does the Clearance Procedure Work?

Clearance is the sequence of operations that follows the filing of your declaration. Depending on your operator profile and the volume of your trade, you can use the standard procedure or opt for a simplified procedure.

The Standard Procedure

The process follows a logical sequence. You file your declaration electronically via the DELTA system. The competent customs office verifies the documents, carries out a physical inspection of the goods if applicable, and then assesses the applicable duties and taxes. Once payment is made (or guaranteed), customs issues the clearance release, which authorizes the removal or dispatch of the goods.

A container arrives at Le Havre, but the recipient wants to clear customs at their warehouses in Orléans. In this case, a transit document (T1) covers the goods during the Le Havre-Orléans journey, with duties and taxes suspended. The complete customs declaration is then filed at Orléans with the competent office.

Simplified Procedures

For regular operators handling large volumes, customs offers streamlined procedures. The simplified declaration allows quick clearance with a reduced data set, with the obligation to subsequently file a global supplementary declaration grouping all operations of a given period.

Home clearance goes further: the operator is authorized to clear directly from its premises, without physically presenting the goods at the customs office. Centralized clearance allows the declaration to be filed with a single office, even if the goods are located at another site.

Who Can Establish a Customs Declaration?

Three modes of representation coexist. The operator can declare in their own name and on their own behalf. They can also appoint a registered customs representative (RDE) who acts in their name and on their behalf (direct representation), or in their own name but on behalf of the operator (indirect representation).

The choice between internalizing and outsourcing customs clearance depends on your volume of operations, the complexity of your flows, and your internal resources. For an industrialist who imports the same components every month, internalizing with the support of an appropriate tool can be more efficient and less costly. For occasional or complex flows, using an RDE is often still the safest solution.

Platforms like Customeo allow templates to be created for recurring shipments, which reduces the risk of error and speeds up processing. During onboarding, a training session allows employees to take control of the tool and become autonomous in their declarations, even without deep customs expertise.

DELTA-G, DELTA-X, DELTA-IE: The Electronic Declaration Systems

Since January 1, 2021, all customs declarations in France have been digitalized. The paper form (SAD) has disappeared in favor of electronic filing systems managed by the DGDDI (General Directorate of Customs and Indirect Taxes).

Three systems have coexisted:

• DELTA-G: the historic system for traditional freight (import/export). Closed for imports since October 22, 2025.
• DELTA-X: dedicated to express freight and postal parcels.
• DELTA-IE: the new system progressively replacing the previous two. Its import component is operational; its export component was launched on November 4, 2025.

DELTA-IE introduces major structural changes. The declaration is now organized in three segments (D, GS, SI) comprising approximately 120 data elements grouped in ten thematic categories. Operator identification switches to EORI numbers based on SIREN. And the SDS (Exit Tracking Service) replaces the former ECS to certify the actual exit of goods for exports.

Access is either via the DTI online portal on douane.gouv.fr, or via certified software solutions connected via EDI (electronic data interchange).

Common Errors and Their Consequences

Even experienced operators make errors on their declarations. The most common ones are well identified by the customs administration.

An incorrect TARIC code is at the top. Using an outdated or approximate tariff classification falsifies the duty calculation and exposes the operator to a reassessment. Next comes an incomplete customs value: declaring only the invoice amount without incorporating transport costs, insurance, or royalties leads to undervaluation. Incorrectly declared origin, often due to confusion between preferential and non-preferential origin, can result in the cancellation of a tariff advantage and a significant duty recovery. Incoterms inconsistent with the actual transaction also falsify the valuation. Finally, missing or contradictory documents almost systematically trigger an inspection.

Consequences range from recovery of duties and taxes to fines (one to three times the amount of evaded duties in the event of established fraud), through the suspension of customs authorizations and the extension of the inspection over several years of flows.

Did you know? Since the ESSOC Act of 2018, the right to make mistakes allows good-faith operators to regularize a first failing without penalty, on condition of accepting payment of the duties due. Late interest is then reduced by 30%.

Simplifying Your Declarations with Digital Tools

The growing complexity of customs procedures is pushing more and more operators to rely on SaaS platforms dedicated to customs clearance. These tools work like an intelligent funnel: depending on the type of declaration chosen (import, export, transit, T2L), mandatory fields adapt automatically. A transit document will require, for example, a destination customs office, whereas a standard declaration will not.

For regular shipments, creating templates allows declarations to be pre-filled, reducing both entry time and the risk of error. A direct productivity lever for freight forwarders and industrialists handling large volumes.

Customeo, a SaaS platform developed by Derudder, covers all declaration types (IMA, EXA, transit, T2L) and provides access to more than 50 customs offices in France. The tool also handles declarations in port management software, allowing operators to monitor the customs status of their goods in real time, from the filing of the request to the clearance release.

The import/export declaration is the foundation of every international trade operation. Mastering the required documents, understanding the procedures, choosing the right mode of representation, and anticipating the most common errors are all levers for securing your flows. With the rise of DELTA-IE and the complete digitalization of customs exchanges, relying on appropriate digital tools is no longer an option, but a competitiveness factor.