The customs declaration is the legal act by which a person expresses his intention to assign a customs procedure to goods which he imports or exports.

The customs declaration is used to calculate duties and taxes, compile international trade statistics and carry out targeted controls.

The person who makes out a customs declaration is qualified as a declarant. The declarant may choose to lodge his customs declaration himself or to call on a customs clearance professional, qualified as a customs representative (see Articles 18 and 19 of the Union Customs Code). In this case, there are two modes of customs representation:

• the customs declaration may also be made out by a customs representative in the name and on behalf of another person (direct representation);
• a customs representative may make a customs declaration in his own name but on behalf of another person (indirect representation).

The customs declaration may be lodged:

• at the time of presentation of the goods to customs at the competent customs office;
• or up to 30 days before the goods are presented to customs at the competent customs office (advance customs declaration).

Attention: the customs declaration may not be lodged after the goods have arrived in the customs territory of the Union (import flow) or after the goods have left the customs territory of the Union (export flow).

The customs declaration must be lodged with the competent office, i.e. the office where the goods are presented (excluding centralized customs clearance).

The presentation of goods to customs may be carried out in two different ways:

• the competent customs office;
• or at the premises of the customs declarant (domiciled customs clearance).

In the latter case, the premises must have been previously approved by customs.

The customs declaration may be made out in accordance with the ordinary rules (normal procedure) or in accordance with the rules of a simplified procedure (simplified declaration with a reduced dataset, followed by a comprehensive supplementary declaration). You will find further information on the simplified declaration in this factsheet.

In accordance with the EU Customs Code, the customs declaration must be lodged on a dematerialized medium. The lodging of a customs declaration in paper format may be accepted for certain occasional transactions (e.g.: moving) or for certain goods.

As an indication, the mandatory data in the customs declaration shall relate to:

• the name or business name of the importer/exporter, declarant or representative if different from the importer/exporter,
• the type of declaration determined on the basis of the origin of the goods,
• the origin of the goods,
• the nature of the goods,
• and their duty-free value.

Apart from public policy documents (DOPs), the systematic production of supporting documents for declarations is not required by European regulations. The declarant must, however, be in possession of these documents at the time of lodging his declaration and must be able to present them to customs officers in the event of a check. This may include the invoice or any other document necessary for the granting of a preferential tariff arrangement and for the application of measures to control certain goods on importation (agricultural products covered by the Common Agricultural Policy - CAP, war material, quotas, etc.).

If the declarant does not have certain (non-DOP) documents at the time of making the customs declaration, he may request the authorization of the customs to be able to produce them later. In this case, he will have to set up a bank guarantee and produce the document within the deadlines set by the service (so-called « D48 » procedure).

For more information, see:

• How to complete the customs declaration in DELTA G? (excluding transit)
• How to complete the customs declaration in DELTA IE? (excluding transit)
• Note to traders - Customs data requirements and the impact of poor quality [PDF]
• Fact Sheet - The Importance of Customs Declaration Data [PDF]

For the lodging of customs declarations, French Customs provides companies with several online services:

• DELTA-G (traditional freight)
• DELTA-X (express freight and postal parcels)
• DELTA- H7 (shipments with a value of less than or equal to 150€)
• DELTA IE (import/export) since 26 March 2025 for import and since 04 November 2025 for export

• Article 158 UCC
• Article 159 UCC
• Article 162 UCC
• Article 166 UCC
• Article 170 UCC
• Article 171 UCC
• BOD 6705 of 21 March 2007 on the Single Administrative Document
• BOD 7563 of 19 February 2025 on the customs declaration

Printed and similar documents without commercial value: evolution of the reporting obligation.

All printed matter and similar documents imported into France, whether or not they have commercial value, must now be the subject of an electronic customs declaration. Economic operators must ensure that the data essential for the completion of the declaration formalities (EORI number, intra-Community VAT number) are actually transmitted to the operator in charge of the declaration formalities. We invite you to download the note n°23000161:

• Customs Clearance Procedures for Importing Documents into Delta H7, Delta G, Delta X and Delta I/E [PDF]

Printed matter and equivalent documents with no commercial value: declaration requirements are changing.

It is now necessary to make electronic customs declarations for all printed matter and equivalent documents imported into France. Economic operators must make sure that the basic information required for completion of declarations (EORI number, EU VAT number) is sent to the economic operator responsible for lodging them. We suggest you download Notice 23000161:

• Clearance procedures for import of documents in Delta H7, Delta G, Delta X and later Delta I/E [PDF]