S.L. 382.4 Art. 9Handling of the electronic administrative document for goods being exported. 

(1) In the cases referred to in regulation 5(1)(a)(iii)

and (v), the Commissioner shall forward the electronic administrative document to the competent authorities of the Member State where the export declaration is lodged under Article 221(2) of Commission

Implementing Regulation (EU) 2015/2447, if that Member State is different from the Member State of dispatch.

(2) The declarant shall provide the Commissioner with the unique administrative reference code indicating the excise goods referred to in the export declaration.

(3) The Commissioner shall verify, before the release for export of the goods, whether the data of the electronic administrative document corresponds to that contained in the export declaration.

(4) Where there are any inconsistencies between the electronic administrative document and the export declaration, the Commissioner shall notify the competent authorities in the Member State of dispatch using the computerised system.

(5) When the goods are no longer to be taken out of the customs territory of the Union, the Commissioner shall notify the competent authorities in the Member State of dispatch thereof by (COUNCIL DIRECTIVE (EU) 2020/262)

means of the computerised system as soon as he becomes aware that the goods will no longer be taken out of the customs territory of the Union. The competent authorities in the Member State of dispatch shall forward the notification to the consignor without delay. On receipt of the notification, the consignor shall cancel the electronic administrative document as provided for in regulation 8(4) or change the destination of the goods as provided for in regulation 8(8), as may be appropriate.