On February 22, 2023, the European Commission published Delegated Regulation (EU) 2023/398 amending Delegated Regulation (EU) 2015/2446. This concerns the extension of the possibilities to lodge customs declarations orally or by another act deemed to be a customs declaration, the invalidation of customs declarations in certain cases and the clarification of the exchange of information for entry summary declarations.
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DELEGIERTE VERORDNUNG (EU) 2023/398 DER KOMMISSION
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