---
title: "Commission Delegated Regulation (EU) 2023/398 of 14 December 2022 amending Delegated Regulation (EU) 2015/2446 as regards extending the possibilities for making customs declarations orally or by any other act deemed to be a customs declaration, the invalidation of declarations in specific cases, and specifying the exchange of information for entry summary declarations (Text with EEA relevance)"
id: 8aa449e1-d96b-4b39-9284-cfb7b7d8aa22
authority: eu
place: "European Union"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32023R0398
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/8aa449e1-d96b-4b39-9284-cfb7b7d8aa22
text: not held
---

# Commission Delegated Regulation (EU) 2023/398 of 14 December 2022 amending Delegated Regulation (EU) 2015/2446 as regards extending the possibilities for making customs declarations orally or by any other act deemed to be a customs declaration, the invalidation of declarations in specific cases, and specifying the exchange of information for entry summary declarations (Text with EEA relevance)