Article 38 Entry into force and application

Article 38

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

Article 12 and Article 17(5) shall apply from 1 January 2025.

Article 20(2), Article 20(3) and Article 23(5) shall apply from 3 March 2025 for release for free circulation referred to in Article 201 of Regulation (EU) No 952/2013 and for all other import procedures and for export.