S.L. 382.4 Art. 20Fallback documents and recovery of data and report of receipt. 

(1) When excise goods are to be moved under regulations 8 and 9 and the report of receipt cannot be submitted at the end of the movement of the excise goods in accordance with regulation

18(1), either because the computerised system is unavailable in the

Member State of destination or because the procedures referred to in regulation 19(1) have not yet been carried out, the certified consignee shall, except in duly justified cases, submit a fallback document containing the same data as the report of receipt and stating that the movement has ended to the competent authorities of the Member State of destination.

(2) Except when the report of receipt can be submitted promptly by the certified consignee via the computerised system as provided for in regulation 18(1), or except in duly justified cases, the Commissioner shall send a copy of the fallback document referred to in sub-regulation (1) to the competent authorities of the Member State of dispatch. The Commissioner shall forward the copy to the certified consignor or keep it available for the certified consignor.

(3) As soon as availability of the computerised system is restored in the Member State of destination or the procedures referred to in regulation 19(3) have been carried out, the certified consignee shall submit a report of receipt in accordance with regulation 18(1). Regulation 18(2) and (4) shall apply mutatis mutandis.

(4) The fallback documents referred to in regulation 19(1)(a) shall contain data elements, data groups and data subgroups set out in columns A and B of Table 1 of Annex I of Part H of the Sixth Schedule to the Act.

(5) The information concerning the change of destination of the goods and the splitting of the movement of energy products shall be communicated by the consignor to the Commissioner in accordance with regulation 19(6), shall be displayed in the form of data elements, data groups and data subgroups as set out in columns A and B of Table 3 or columns A and B of Table 5 of Annex I of Part H of the Sixth Schedule to the Act, as applicable.

(6) The fallback documents referred to in regulation 20 shall have the title "Fallback report of receipt of movement of excise goods" or "Fallback report of export for movement of excise goods under a duty suspension arrangement", as applicable. The data shall be displayed in the form of data elements, data groups and data subgroups as set out in columns A and B of Table 6 of Annex I of Part H of the Sixth Schedule to the Act. All the data elements, data groups and data subgroups to which they belong, shall be identified by means of the numbers and letters set out in columns A and B of Table 6 of Annex I of Part H of the Sixth Schedule to the Act.