The European customs landscape is undergoing profound change. Importing goods from a third country into the European Union, already subject to numerous formalities, is being transformed by the introduction of a new dematerialised system, particularly in France: DELTA IE. This major change is accompanied by the gradual disappearance of a document that has been in use for over thirty years: the SAD (Single Administrative Document).
In its place, a new declarative approach is being introduced: the new H1 import system (which takes the form of an electronic dataset and a fully dematerialised data system), now essential for importing goods into the European Union.
This comprehensive guide will help you understand:
- what DELTA IE is in France,
- what changes with the H1 system,
- why the SAD is disappearing,
- how the new import procedure works in practice,
- practical case studies for importers and logistics providers.
ASD Group Customs has been supporting European companies with their customs formalities for over 20 years.
Each year, our teams process several thousand declarations (import/export) and closely monitor technical developments such as DELTA IE, ATLAS (Germany), CDS (United Kingdom), and AIDA (Italy).
Thanks to our role as an official partner of international operators, we witness first-hand the difficulties encountered during the transition from SAD to H1 and the impact on the supply chain.
What is DELTA IE and what is it for?
DELTA IE (I for Import, E for Export) is a new online customs clearance service developed by French Customs. The Union Customs Code (UCC), which entered into force in 2016, requires the establishment of interoperable national information systems.
This development involves a complete overhaul of existing customs systems to enable their use within the framework of European Centralised Clearance (ECC). DELTA IE is the French system.
It enables customs declarations to be received and processed entirely electronically and is intended to replace the current DELTA-G and DELTA-X systems.
What are the objectives of DELTA IE?
DELTA IE forms part of a Europe-wide modernisation of customs processes. Its objectives are:
- to fully digitise customs clearance (end of paper),
- to streamline the supply chain by allowing advance declarations,
- to standardise customs data at European level,
- to enable automation via API/EDI for companies with regular flows.
This is not merely an update to DELTA-G: it is a complete overhaul of the customs model.
DELTA IE Roll-out Schedule – Import and Export Phases
The DGDDI is rolling out the DELTA IE system progressively in order to modernise and simplify customs declarations in France. It is essential for importers, exporters and freight forwarders to be aware of the key dates so that they can prepare their systems, train their teams and inform their clients.
| Part | Event | Date |
|---|---|---|
| Import | Corrections and adjustments (version 1.x) | 15 April 2025 |
| Import | End of import flow switching | 30 September 2025 |
| Import | Closing the filing in DELTA G (import) | 22 October 2025 |
| Export / SDS | Official launch | 4 November 2025 |
| Export / SDS | End of transition period (export) | 14 December 2025 |
National Electronic Customs Clearance Systems in the European Union
Each EU Member State has its own national electronic customs clearance system, equivalent to the French DELTA IE system.
| Country | National system / Description |
|---|---|
| Austria | e-Zoll / e-Customs (Import/Export e-Zoll) |
| Belgium | AES / iDMS / eDMS (new national declaration platform; replaces PLDA) |
| Bulgaria | National e-Customs System / Electronic Customs System (BNCA e-customs) (generic name: e-Customs) |
| Croatia | e-Carina (e-Customs) |
| Cyprus | National Customs e-declaration portal (e-Customs / NIS) |
| Czech Republic | eCustoms / ISK (national electronic exchange system; exact module name varies) |
| Denmark | Customs declaration system (Toldsystem / e-Customs portal) |
| Estonia | e-MTA / e-tax & customs (e-Customs) |
| Finland | Tulli e-services / e-Customs (Customs Declaration System) |
| France | DELTA IE (French national import entry system) |
| Germany | ATLAS / ZMWS (e-Zoll/ATLAS) |
| Greece | ICISnet / e-Customs (customs portal) |
| Hungary | Vámügyintézési rendszer / e-Customs (national declaration system) |
| Ireland | Automated Import System (AIS) / AIS (Import system) |
| Italy | AIDA / A.E.D. (Agenzia delle Dogane e dei Monopoli portal — e-customs services) |
| Latvia | eCustoms / NIS (national import system) |
| Lithuania | MDAS — Customs Declaration Processing System (MDAS) |
| Luxembourg | NIS (National Import System) / LUCCS (portal) |
| Malta | National Import System (NIS) / Maltese Customs e-portal |
| Netherlands | AGS / e-Customs (Dutch Customs e-portal / AGS system evolutions) |
| Poland | SAD / ICS / e-Customs portal (Krajowy System Celny / e-Deklaracje celne) |
| Portugal | AT (Autoridade Tributária) – e-customs portal / Electronic declaration system |
| Romania | Customs Electronic Declaration System (Vamal electronic system / e-Customs) |
| Slovakia | eCustoms / NCTS / national declaration portal (local name may vary) |
| Slovenia | SIAIS / e-Customs (Slovenian Automated Import System) |
| Spain | Electronic DUA via Agencia Tributaria (AEAT) — electronic customs declaration portal (DUA / e-ADUANA) |
| Sweden | Tullverket e-services / e-Customs (Swedish customs e-declaration portal) |
Why is the SAD disappearing as part of customs modernisation?
The SAD (Single Administrative Document) has until now been the standard form for all customs declarations (imports, exports and transit).
For decades, it was submitted in paper form or as a PDF via clearance software.
The SAD (Single Administrative Document) is being phased out as part of the European customs modernisation process due to the introduction of the automated computer system known as “ICS / CDS / DELTA” depending on the country, which is gradually replacing paper-based processes with electronic management of customs declarations.
- Switch to electronic processes: the paper SAD is being replaced by computerised systems such as DELTA, ATLAS or CDS, depending on the country.
- Time and cost savings: no longer any need to print, send or physically archive the SAD.
- Direct connection to tax and customs authorities: all information is transmitted automatically, speeding up customs clearance.
- European interoperability: electronic systems enable harmonised information exchange between all Member States.
What is replacing the SAD in the new customs clearance model?
The SAD is disappearing because all declarations are now submitted electronically through centralised customs systems. This digitalisation simplifies and harmonises procedures while reducing errors. Companies nevertheless remain responsible for the information submitted.
| Limitations of the SAD (former system) | Advantages of the new system |
|---|---|
| Declaration upon arrival of the goods | Pre-arrival declaration before arrival |
| Document/form to be completed | Exchange of structured electronic messages |
| Process not very compatible with automation | Compatible with API / EDI in DELTA IE |
| Late risk analysis | Risk analysis before unloading |
With DELTA IE, you no longer complete a SAD form; instead, you submit an H1 message. The import SAD is replaced by the H1 declaration in DELTA IE.
What is the H1 procedure and why is it becoming the new standard?
The H1 declaration is the electronic message used to declare the importation of goods in DELTA IE.
It completely replaces:
- the import SAD,
- paper forms,
- the former DELTA-G procedures for importation.
What are the objectives of the H1 declaration?
- Declare the goods before their arrival in French territory,
- Enable faster customs controls,
- Secure the supply chain,
- Reduce immobilisation times.
How does the system overhaul mark the end of the SAD?
This overhaul also marks the disappearance of the “sacrosanct” Single Administrative Document (SAD), which has been familiar to businesses for several decades.
This historic form is now giving way to a fully dematerialised customs declaration in the form of a structured electronic message:
- H1 for imports,
- B1 for exports.
Unlike the SAD, which consisted of 56 boxes to be completed, these new electronic declarations comprise a set of approximately 120 data elements grouped by theme (goods, transport, taxation, supporting documents, etc.).
Each piece of information is transmitted as digital data and processed automatically by DELTA IE.
The SAD is gradually disappearing in favour of a structured, digital and automatable model.
What does an H1 electronic message contain?
The H1 electronic message is the structured format used to declare goods for importation via DELTA IE. It is designed to replace the SAD and contains approximately 120 data elements grouped by theme.
| Category | Main data | Description |
|---|---|---|
| Sender and recipient | Name, address, EORI number, intra-EU VAT number | Identifies the economic operator responsible and the recipient of the goods |
| Goods description | HS code, detailed description, quantity, weight, volume, value, country of origin, batch/serial number | Replaces the SAD boxes relating to the nature and value of the goods |
| Transport | Mode of transport, transport document number (bill of lading, consignment note), port/airport/border of entry, expected arrival date/time, Incoterms | Enables customs to plan controls and facilitates the release of goods |
| Supporting documents | Commercial invoice, certificate of origin, specific licences or authorisations, compliance statements | Provides the required evidence for the compliance and regulation of the goods |
| Fiscal data and customs procedures | Customs procedure code (import, transit, warehousing, inward processing…), VAT, applicable duties, payment method | Allows the calculation and declaration of duties and taxes |
| Security and additional information | Gross/net weight, parcel or container dimensions, carrier information, internal references / tracking number | Ensures the traceability and security of the goods |
The system then assigns an MRN (Movement Reference Number), which is essential for the release of the goods.
What does an H1 look like?
Here is what an H1 declaration looks like in the DELTA IE system: a structured form containing the essential customs data (EORI, transport, items, etc.).
You can view the official PDF template published by the DGDDI here for reference, particularly if you need to create your own editing interface.
How does the import process work with DELTA IE and H1?
Here is the complete process, from submission of the declaration to the release of the goods.
Step 1: Data preparation
The company imports goods and gathers the required documents:
- commercial invoice,
- bill of lading (BL) / transport document,
- documents of origin or certificates.
Step 2: Submission of the H1 declaration via DELTA IE
Two methods depending on the volume of activity:
| Solution | Intended for |
|---|---|
| DELTA IE portal (manual entry) | Occasional importers or low-volume activity |
| API / EDI interface | Companies with high import volumes, integrated into ERP or TMS |
Step 3: Risk analysis
Customs examines the declaration before the arrival of the goods.
Possible outcomes:
- Green channel: goods released immediately,
- Orange channel: request for additional documents,
- Red channel: physical inspection.
Step 4: Assignment of the MRN
Once validated, the H1 declaration is assigned an MRN, a unique identification number.
Step 5: Release of the goods
The carrier presents the MRN to the customs authorities → the goods are released to the consignee.
What are the differences between the DAU and the H1 declaration?
DELTA IE with H1 helps reduce storage costs and logistical delays.
| Criteria | Former system (DAU) | New system (H1 via DELTA IE) |
|---|---|---|
| Type of declaration | DAU form | Electronic H1 message |
| Pre-arrival declaration | ❌ no | ✅ yes |
| Automation / API | ❌ limited | ✅ full (EDI / API) |
| Risk analysis | After arrival | Before arrival |
| Logistical speed | Average | Optimised |
| Objective | Declare | Anticipate + secure |
How does the electronic H1 system work in practice?
Case 1: Importing textiles from Bangladesh
- H1 message sent 48 hours before arrival at Le Havre
- Pre-arrival risk analysis
- MRN received before container unloading
Result:
No hold-ups – container released immediately upon arrival.
Case 2: Importing electronic components from China
- EDI integration between the company’s ERP and DELTA IE,
- Automatic submission of dozens of H1 declarations per day,
- Complete elimination of manual DAU-related tasks.
Result:
Full automation and faster customs clearance.
Case 3: Automotive supply chain (just-in-time)
- Daily imports of parts,
- H1 declarations sent before the ship/aircraft departs,
- Declarations validated before arrival.
Result:
Secure production with zero stock shortages.
What are the practical implications for importers using DELTA IE and H1?
| Area | Impact of moving from DAU to H1 |
|---|---|
| Document management | No more DAU forms |
| Logistics organisation | Declarations must be submitted in advance |
| IT systems | API/EDI integration possible |
| Customs controls | Carried out earlier, fewer hold-ups |
| Costs | Reduction in storage and demurrage costs |
For companies filing hundreds of declarations each month, the time savings are considerable.
ASD Group: Your partner with expertise in DELTA IE and the H1 system
The introduction of DELTA IE and H1/B1 declarations marks a major change in customs clearance in France. The disappearance of the DAU and the shift to structured electronic messages enable companies to gain greater foresight, speed and reliability, while reducing the risk of errors and delays at import and export.
In this context, ASD Group Customs supports companies with:
- the preparation and submission of H1 and B1 declarations,
- the complete management of your import and export customs formalities,
- the monitoring of MRNs and customs controls to ensure the safe release of your goods.
Thanks to its expertise, ASD Group Customs helps companies reduce customs clearance times, optimise their supply chain and remain compliant with the new French and European customs requirements.
By choosing ASD Group, importers and exporters benefit from comprehensive, digital and secure support to navigate the new customs landscape with confidence.
Contact us!
Would you like to learn more about our services and find out how we can simplify your customs formalities and handle your H1 declarations?
Sandrine Berdougo
Customs & Intrastat Manager
Since 2017, Sandrine Berdougo has held the position of Customs & Intrastat Service Manager at ASD Group, where she leads the customs department and oversees all services related to VAT and Intrastat/EMEBI declarations.
With more than eight years of experience in Sophia Antipolis, she conducts audits, studies and process optimisation to improve the performance and profitability of customs services.
She also monitors goods flows for French, European and international clients, while maintaining constant contact with tax authorities and the Group’s European subsidiaries.
Sources and official references (in French):
