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)

‘(54 ‘third country postal operator’ means an operator established in and designated by a third country to provide the international services governed by the Universal Postal Convention.’

1 Where, in the case of transport by rail, for the same goods one or more additional transport contracts covered by one or more consignment notes have been concluded by one or more persons other than the carrier, and the person issuing the consignment note does not make the particulars required for the entry summary declaration available to his or her contractual partner who issues a consignment note to him or her or to his or her contractual partner with whom he or she concluded a goods co-loading arrangement, the person who does not make the required particulars available shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code. Where the consignee indicated in the consignment note that has no underlying consignment note does not make the particulars required for the entry summary declaration available to the person issuing that consignment note, he or she shall provide those particulars to the customs office of first entry.

2 Until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 3 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447, paragraph 1 of this Article shall not apply.’

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.