Until the dates of deployment of the UCC Information Sheets (INF) for the Special Procedures system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the standardised exchange of information.

Where means other than electronic data processing techniques are used for a standardised exchange of information as referred to in Article 181 of Delegated Regulation (EU) 2015/2446, the information sheets set out in Annex 13 to this Regulation shall be used.

For the purposes of paragraph 1, the information sheets set out in Annex 13 shall be read in accordance with the table of correspondence in the appendix thereto.

Where a standardised exchange of information as referred to in Article 181 of Delegated Regulation (EU) 2015/2446 is required for the business case referred to in Article 1(27) of that Regulation, any method of the standardised exchange of information may be used.