S.L. 382.4 Art. 12Unavailability of the computerised system. 

(1) Without prejudice to regulation 7(1), where the computerised system is unavailable, the consignor may start a movement of excise goods under a duty suspension arrangement as long as:

(a) the goods are accompanied by a fallback paper document containing the same data as the draft electronic administrative document; and

(b) he informs the Commissioner before the beginning of the movement:

Provided that the paper document referred to in paragraph (a) shall carry the title "Fallback Accompanying Document for movements of excise goods under suspension of excise duty" and the data required shall be displayed in the form of data elements, expressed in the same manner as in the electronic administrative document. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters in column A and column B of Table 1 of Annex I of Part H of the Sixth Schedule to the Act.

(2) The Commissioner may also require a copy of the document referred to in sub-regulation (1)(a), the verification of the data contained in that copy and, where the consignor is responsible for the unavailability of the computerised system, appropriate information on the reasons for that unavailability before the beginning of the movement.

(3) When the computerised system is restored and available, the consignor shall submit a draft electronic administrative document:

Provided that when the data in the draft electronic administrative document has been verified in accordance with regulation 7(2), if that data is valid, that document shall replace the fallback document referred to in sub-regulation (1) and regulations 8, 9, 11 and 18 shall apply mutatis mutandis.

(4) Until such time as the data in the electronic administrative document has been validated, the movement shall be regarded as taking place under a duty suspension arrangement under cover of the fallback document.

(5) A copy of the fallback document referred to in sub-regulation (1)(a) shall be kept by the consignor to back up his records.

(6) When the computerised system is unavailable, the consignor may amend the destination of the goods referred to in regulation 8(8) or split the movement of energy products as referred to (COUNCIL DIRECTIVE (EU) 2020/262)

in regulation 8 of Part H of the Sixth Schedule to the Act and shall communicate that information to the Commissioner using alternative means of communication. To that end, the consignor shall inform the competent authorities of the Member State of dispatch before the change of destination or the splitting of the movement is initiated. Sub-regulations (3) and (5) shall apply mutatis mutandis.

(7) The information referred to in the previous sub-regulation which is to be communicated by the consignor to the Commissioner shall be displayed in the form of data elements, expressed in the same manner as in the change of destination message or the splitting operation message, as the case may be. All the data elements, as well as the data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters in column A and column B of Table 3 or, as the case may be, Table 5 of Annex I of Part H of the Sixth Schedule to the Act.

(8) Where the computerised system is unavailable in the Member State of dispatch in the cases referred to in regulation 5(1)(a)(iii) and (v), the consignor shall provide a copy of the fallback document referred to in paragraph (a) of regulation 1(1), to the declarant.

(9) The declarant shall provide the Commissioner with a copy of that fallback document, the contents of which corresponds to the excise goods declared in the export declaration, or the unique identifier of the fallback document.