# IMA Customs Declaration: Meaning, Codes and How to Read It

[Source](https://onechain-tms.com/en/blog/quest-ce-quun-ima/)

Language: en

Author: OneChain

Updated: 2026-09-23

IMA is the name commonly used in France for a standard import customs declaration: **IM** for import, **A** for a standard declaration. These codes appeared in box 1 of the SAD, the Single Administrative Document used in Europe for paper customs declarations. In shipping, the “IMA document” an importer receives from its freight forwarder or customs broker is usually the printout of that declaration, showing duties, taxes and release status.

## Where does the term IMA come from?

Box 1 of the SAD identifies the type of declaration. French Customs lists three codes for the first part: **IM** for imports, **EX** for exports and **CO** for certain arrivals and dispatches. The second part gives the type: **A** for a standard declaration, **D** for a standard declaration lodged before the goods can be presented ([French Customs DELTA G guidance](https://www.douane.gouv.fr/fiche/comment-remplir-la-declaration-en-douane-dans-delta-g-hors-transit), in French).

| Code | Meaning |
|---|---|
| IM A | Standard import declaration: the “IMA” |
| IM D | Standard import declaration lodged in advance |
| EX A | Standard export declaration |
| IM 4 | Former 1988 SAD code for an import |

Numeric codes such as IM4 date from the older form. French Customs gives the example of an “IM 4” import declaration under the 1988 SAD becoming “IM A or IM D” under the 2007 SAD ([SAD 2007 guidance](https://www.douane.gouv.fr/fiche/comment-remplir-le-document-administratif-unique-dau-2007), in French). If a provider still uses one of these codes, ask for the declaration’s exact procedure code.

## IMA, SAD and DELTA IE today

Customs declarations in the EU are now made electronically, as the [European Commission](https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-operations/customs-declaration_en) points out. In France, the [DELTA IE](https://www.douane.gouv.fr/service-en-ligne/declaration-en-douane-import-et-export-delta-ie) service handles import and export declarations. It replaces DELTA G and DELTA X; French Customs publishes operational information for the [import service](https://www.douane.gouv.fr/fiche/limportation-delta-ie-volet-import).

Electronic records and messages are not limited to the historical SAD layout. Yet “IMA” is still used for the summary document of an import declaration. Read **the declaration and its status**, rather than relying on a file name alone.

## Who files the import declaration?

According to the European Commission, a declaration can be lodged by the owner of the goods, by a person acting on their behalf (a representative), or by the person who has control over the goods. As a rule, these parties should be established in the EU.

When the importer does not file the declaration itself, a customs representative does so on its behalf under a [customs representation mandate](https://onechain-tms.com/en/blog/quest-ce-quun-mandat-de-representation-en-douane). Whether representation is direct or indirect determines who the declarant is.

## Key information to read

SAD box numbers remain useful landmarks, even though the electronic declaration organizes data differently. The [DELTA G guidance](https://www.douane.gouv.fr/fiche/comment-remplir-la-declaration-en-douane-dans-delta-g-hors-transit) describes in particular:

| Landmark | Content | What to check |
|---|---|---|
| Box 1 | Declaration type (IM A, IM D…) | Standard or advance import |
| Boxes 2 and 8 | Consignor and consignee | Correct importing entity |
| Box 33 | Commodity code, 10-digit TARIC nomenclature | Consistency with your [HS code](https://onechain-tms.com/en/blog/quest-ce-quun-hs-code) |
| Box 37 | Customs procedure | 40: release for free circulation and home use; 71: customs warehousing |
| Box 44 | Special mentions, documents produced, authorizations | Expected certificates and references |
| Box 47 | Calculation of taxes | Basis, rate, amounts, payment method |

Also find the declaration reference, including the MRN (Movement Reference Number) when assigned, then check processing status and the release associated with that declaration.

## BAE: what the status means

According to the [French Customs glossary](https://www.douane.gouv.fr/lexique/bae) (in French), the “bon à enlever” (BAE) is the act by which customs authorizes the removal of goods under its supervision, for the purposes of the declared procedure. It is also called release (“mainlevée”). It does not by itself establish that delivery instructions, provider payments or terminal availability are all resolved.

## The link with the EORI number

Economic operators carrying out customs formalities need an [EORI number](https://www.douane.gouv.fr/fiche/economic-operator-registration-and-identification-eori-number), the EU customs identifier for businesses. For a French company, it consists of FR followed by its SIRET or SIREN number, and applications are made online through the SOPRANO EORI service. Check that the EORI on the declaration matches the importing entity.

## Connect the record to the shipment

Ask the declarant for the relevant documents and statuses, then keep them with the [shipment references](https://onechain-tms.com/en/transport-management). If progress is blocked, identify exactly what is missing: a customs decision, commercial document or logistics instruction.

## Frequently asked questions

### What does IMA mean in customs?

IMA comes from the SAD box 1 codes: IM for import and A for a standard declaration. The term therefore refers to a standard import declaration and, by extension, the document that reproduces it.

### What is the difference between an IMA and a SAD?

The SAD is the European form that used to carry customs declarations. An IMA is one type of declaration made on that form: a standard import. Today the declaration is electronic and the document you receive is a printout.

### What is an IM4 customs declaration?

IM4 is a code from the 1988 SAD for an import declaration. With the 2007 SAD it was replaced by IM A or IM D. To know the exact customs treatment, look at the procedure code, for example 40 for release for free circulation with home use.

### Who provides the IMA document to the importer?

The declarant, often the freight forwarder or customs representative, files the declaration and sends its printout. If you have not received it, ask for it together with the MRN and release status.

### What does BAE mean on an IMA?

BAE stands for “bon à enlever”: customs authorizes removal of the goods for the declared procedure. The status alone does not settle delivery, terminal charges or provider payment.