Declarar en un formulario :

Private Type SHFILEOPSTRUCT
   hWnd As Long
   wFunc As Long
   pFrom As String
   pTo As String
   fFlags As Integer
   fAnyOperationsAborted As Boolean
   hNameMappings As Long
   lpszProgressTitle As String
End Type

Private Declare Function SHFileOperation Lib "shell32.dll" Alias
        "SHFileOperationA" (lpFileOp As SHFILEOPSTRUCT) As Long

Private Const FO_DELETE = &H3
Private Const FOF_ALLOWUNDO = &H40

Veremos ahora la función que permite borrar y enviar a la papelera :

Sub EnviaPapelera(ByVal Fichero As String)
 Dim SHFileOp As SHFILEOPSTRUCT
 Dim Res As Long
 With SHFileOp
    .wFunc = FO_DELETE
    .pFrom = Fichero
    .fFlags = FOF_ALLOWUNDO
 End With
Res = SHFileOperation(SHFileOp)
End Sub