On 7 September 2026, the French Directorate General of Customs and Indirect Taxes (DGDDI) published its IMPORT EXPORT letter. DELTA X Import is fully decommissioned on 15 September 2026, and export followed by transit goes live the same day. Invalidation and rectification that still used the old service must then move to paper forms DI2D and DR2D, as set out in the operator letter of 7 September 2026.
Registered customs representatives (RDE), importers, exporters, cargo community systems (CCS), express and postal operators, and wine and spirits exporters filing DAE in GAMMA2 must change practice this week. DELTA IE version 2.10 lands on 8 September 2026. The recast Union Customs Code is due on 19 September 2026; the Union handling fee for e-commerce remains due on 1 November 2026.
What happens to invalidation and rectification after 15 September 2026?
From 15 September 2026, operators can no longer lodge invalidation or rectification requests in DELTA X Import. New import declarations already stopped there on 15 October 2025, when flows migrated to DELTA IE Import. The remaining window for post-clearance corrections now closes.
Requests that still benefit from the three-year time limit must then be filed on paper using forms DI2D (invalidation) or DR2D (rectification). Bureau COMINT1 published the supporting operator note of 31 July 2026. The legal instructions already sit in BOD 7657 (invalidation) and BOD 7655 (rectification), issued on 19 July 2026. Close residual DELTA X files electronically before 15 September, or pre-position the paper forms for the three-year cases that will miss the cutoff.
Who must be ready for export followed by transit on 15 September?
Export followed by transit lets goods destined for export circulate under the transit procedure to the transit destination without exit formalities at the first office. DGDDI deploys it from 15 September 2026. A dedicated BOD on the legal framework and declaration formalities is due by 14 September 2026. SDS version 1.1.1, also on 15 September, adds the link with DELTA T, MRN status tracking in the Movement tab, and corrections to exit-result message IE518. Exporters and RDE who chain an export declaration with a subsequent transit movement must align EDI mappings with the operator service contract (CSO) published on 13 August 2026.
CCS operators face a parallel catch-up: uncleared French MRNs for which CCS can prove exit are being auto-processed by CID and should, except for specific cases, be completed by the end of September 2026. DGDDI will then tell operators how to clear remaining MRNs with alternative evidence.
What do DELTA IE V2.10 and the GAMMA2 C651 rule change this week?
DELTA I V2.10 and DELTA E V2.10 go live on 8 September 2026. Import now recalculates complementary-declaration deadlines after a prior presentation (AVP), tightens special mention 00100, and rejects a double tax base on the same duty. Export carries a bug-fix pack covering IE515, DTI combined-nomenclature rectification, complementary filings, CalculationOfTaxes at complementary stage (Nat_509), and GRN-linked rectification rejections. Software vendors should regression-test those paths before the first live filing of the week.
Excise exporters must use document code C651 in the previous-document data group (item level) of the DELTA IE Export declaration so that DAE clear automatically against GAMMA2. Code 2003 remains accepted in place of C651 until 31 October 2026. Bureau FID3 issued the operator note on 30 July 2026. DELTA E V2.11, planned for 29 September 2026, will send FRA112 "diversion accepted" to CCS.
What should e-commerce operators track before 1 November 2026?
The Union handling fee for e-commerce imports applies from 1 November 2026. Draft delegated and implementing acts are with Member States; DGDDI expects adoption on 21 September 2026. When DELTA H7 is upgraded to calculate the fee, supplementary procedure code F53 is blocked for CO-type consignments, and every CO consignment must then clear under code F15. The French EUR 3 flat-rate duty that replaced the small-parcel tax on 1 July 2026 stays in force; the Union fee is an overlay. COMINT1 confirmed on 15 July 2026 that recodification of national centralised clearance (DCN) does not change the applicable rules.
| Milestone | Date | Who must act |
|---|---|---|
| DELTA IE V2.10 Import and Export | 8 September 2026 | RDE, EDI filers, software vendors |
| BOD on export followed by transit | By 14 September 2026 | Exporters chaining transit after export |
| DELTA X Import closed; SDS 1.1.1; export followed by transit live | 15 September 2026 | Importers with open DELTA X files; export-transit operators |
| Recast Union Customs Code enters into force | 19 September 2026 | All Union customs operators |
| Union handling-fee acts (DGDDI forecast) | 21 September 2026 | E-commerce platforms, H7 filers |
| DELTA E V2.11 | 29 September 2026 | CCS, export filers |
| Code 2003 no longer accepted in place of C651 | 31 October 2026 | Excise exporters, GAMMA2 users |
| Union handling fee applies | 1 November 2026 | Distance-sale importers, H7 operators |
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Before 15 September 2026, close residual DELTA X Import invalidations electronically or switch those files to DI2D and DR2D, confirm EDI readiness for export followed by transit and SDS 1.1.1, and move GAMMA2 mappings from 2003 to C651 ahead of 31 October. Brief import, export, excise and e-commerce teams on the 8 September V2.10 controls. Obsidian surfaces this kind of DGDDI operator letter the moment it publishes.
