On January 1st 2022, the trade of goods declaration (DEB) will evolve following the transposition in the Finance Act of the European EBS 2022regulation, which aims to distinguish tax obligations from statistical obligations. These provisions provide for the creation of two separate declarations to replace the DEB:
• The statistical survey for the customs component: intended to provide data on foreign trade and which is the responsibility of the Customs Administration (DGDDI),
• The tax recapitulative statement provided for in Article B289 of the CGI, which was already integrated into the DEB and which will now be the subject of a separate declaration.
Source Crowe
