Article 5U.K.Electronic documents
Where the competent authority of a Member State recognises that, due to force majeure, the required official document is not available:
that Member State’s competent authority may issue a scanned copy of the original document (paper or electronic), provided that such copy is sent by electronic message from a mailbox belonging to that Member State's competent authorities;
the competent authority of a Member State to which the required official document is to be submitted may accept a scanned copy of the original (paper or electronic) document from the operator, accompanied by a written commitment of the operator to submit the original document as soon as feasible.
The more flexible requirements set out in the first paragraph shall not exempt the customs authorities of the Member States from their duty of due diligence. They shall be reasonably assured of the authenticity and of the validity of the documents.