S.L. 382.4 ст. 21Alternative proofs of receipt.

(1) Notwithstanding the provisions of regulation 20, the report of receipt required by regulation 18(1) shall constitute proof that the excise goods have been delivered to the certified consignee.

(2) By way of derogation from sub-regulation (1), in the absence of the report of receipt for reasons other than those mentioned (COUNCIL DIRECTIVE (EU) 2020/262)

in regulation 20, alternative proof of delivery of excise goods may be provided by means of an endorsement by the competent authorities of the Member State of destination, based on appropriate evidence, that the excise goods dispatched have reached their destination.

(3) The fallback document referred to in regulation 20(1) shall constitute appropriate evidence for the purposes of the first sub-regulation.

(4) When the endorsement by the competent authorities of the Member State of destination has been accepted by the competent authorities of the Member State of dispatch, it shall be deemed to be sufficient proof that the certified consignee has fulfilled all of the necessary formalities and has made any payments of excise duty due to the Member State of destination.