S.L. 382.4 ст. 13Fallback documents at destination or in cases of export. 

(1) When in the cases referred to in regulation

5(1)(a)(i), (ii), (iv), (b) and 5(4), the report of receipt provided for in regulation 10 of Part H of the Sixth Schedule to the Act cannot be submitted at the end of a movement of excise goods within the deadline provided for in that regulation, either because the computerised system is unavailable or because, in the situation referred to in regulation 12(1), the procedures referred to in regulation 12(3) have not yet been carried out, the consignee shall submit to the Commissioner, except when according to the Commissioner a case is duly justified, a fallback document containing the same data as the report of receipt and stating that the movement has ended.

(2) Except where the report of receipt can be submitted promptly by the consignee via the computerised system, or 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, which shall forward it to the consignor or keep it available for the consignor. As soon as availability of the computerised system is restored in the Member State of destination or the procedures referred to in regulation 12(3) have been carried out, the consignee shall submit a report of receipt, in accordance with regulation 10 of Part H of the Sixth Schedule to the Act. Sub-regulations (3), (4) and (5) of regulation 10 of Part H of the Sixth Schedule to the Act shall apply mutatis mutandis.

(3) When, in the cases referred to in regulation 5(1)(a)(iii) or (v), the report of export provided for in regulation 11(1) or the notification that the goods will no longer be taken out of the territory of the Union in accordance with regulation 9(5) cannot be completed at the end of a movement of excise goods either because the computerised system is unavailable or because, in the situation referred to in regulation 12(1) and (2), the procedures referred to in regulation 12(3) have not yet been carried out, the Commissioner shall send to the competent authorities of the Member State of dispatch a document containing the same data as the report of export and certifying that the movement has ended or that the goods will not be taken out of the territory of the Union, except when the report of export or the notification provided for in regulation 9(5) can be completed by means of the computerised system, or in duly justified cases.

(4) When excise goods have been dispatched from Malta, and the Commissioner receives from the competent authority of the Member State of export, the paper document mentioned in the previous sub-regulation, he shall forward a copy of the paper document to the consignor or keep it available for him.

(5) As soon as the availability of the computerised system is restored in the Member State of export or the procedures referred to in regulation 12(3) have been carried out, the competent authorities of the Member State of export shall send a report of export provided for in regulation 11(1) and (2) or the notification provided for in regulation 9(5). Regulation 11(3) shall apply mutatis mutandis.

(6) The fallback paper documents referred to in sub-regulations (1) and (3) shall carry the title "Fallback Report of Receipt or Report of Export for movements of excise goods under suspension of excise duty". The data required shall be displayed in the form of data elements, expressed in the same manner as in the report of receipt or the report of export, 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 6 of Annex I of Part H of the Sixth Schedule to the Act.