Delegated Regulation (EU) 2023/398 of the European Commission of December 14, 2022, amended Delegated Regulation (EU) 2015/2446 (UCC-DA) with respect to, among other things, the extension of the possibilities to make customs declarations orally or by another act deemed to be a customs declaration.
On March 14, 2023, these amendments brought into force, among other things, certain regulations for pallets, containers and means of transport, as well as their spare parts, accessories and equipment. Certain enclosures are also affected.
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Customs declaration for pallets, containers and enclosures
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