My bookmarksSign up free

Commission Delegated Regulation (EU) 2015/2446 Article 23

Commission Delegated Regulation (EU) 2015/2446 Article 23

Facilitations regarding pre-departure declarations

Article 23

1.   Where an economic operator authorised for security and safety as referred to in Article 38(2)(b) of the Code (AEOS) lodges on his own behalf a pre-departure declaration in the form of a customs declaration or a re-export declaration, no other particulars than those stated in those declarations shall be required. 2.   Where an AEOS lodges on behalf of another person who is also an AEOS a pre-departure declaration in the form of a customs declaration or a re-export declaration, no other particulars than those stated in those declarations shall be required.

Read the full instrument → · Read this in context: CHAPTER 2 — Rights and obligations of persons with regard to the customs legislation →

Other provisions in CHAPTER 2 — Rights and obligations of persons with regard to the customs legislation

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 23 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

What to look at next