Policy paper

EM on EU delegated regulation 2015/2446 (C(2022)9254)

The government's summary of EU legislation concerning customs declarations.

• From: HM Revenue & Customs
• Published: 7 February 2023

Documents

EM on EU delegated regulation 2015/2446

PDF, 91.3 KB, 5 pages

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Details

This explanatory memorandum is about a European Commission delegated regulation amending delegated regulation 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.

It was submitted by Victoria Atkins MP, Financial Secretary to the Treasury, HM Treasury.

Published 7 February 2023