Delta H7 : the simplified and dematerialized declaration for e-commerce players and express trading companies


The VAT package and the DELTA H7

Since July 1st, 2021, the European Commission has implemented the reform of the VAT package on e-commerce. VAT is then payable on importation for small shipments, i.e. from 1 euro.

The DELTA-H7 customs procedure is possible or even obligatory for the import of goods that are worth less than 150 euros. Streamlined and simplified, this declaration is more suitable for e-commerce players and large-volume importers.

Some figures about e-commerce


e-commerce turnover in 2020

2 billion

of internet transactions in 2020

17 400

additional e-commerce websites created in 2020


of estimated growth for the sector in 2021

In which cases
the DELTA-H7 procedure must be used ?

Express shipments    Importation    - than 150 euros

  • The marketplace is registered in IOSS (Import One Shop Stop)
    > Delta-H7 is mandatory

  • The marketplace is not registered in IOSS (Import One Shop Stop)
    > Delta-X or Delta-H7

What are the differences
between Delta-X and Delta-H7 ?


Expert software
who facilitates your customs procedures

Akanea CUSTOMS is a business software for customs brokers, international freight forwarders, customs operators within a company, which allows to manage and dematerialized your customs clearance procedures.

The DELTA-H7 procedure
in Akanea CUSTOMS

AKANEA supports its customers and offers a new module to facilitate the management and the dematerialization of the new DELTA-H7 procedure in full compliance with the regulatory procedures.


EDI, the functionality that makes your settings easier

Integrated into Akanea CUSTOMS, the EDI function allows you a simple and secure transmission of data. You can import all your information to complete your customs procedures faster, and avoid unnecessary entry thanks to the gateway mode. This solution responds to e-commerce issues by enabling the management of high volumes, and eliminating the risk of errors.


To find out more about this offer