52.—(1) This Part applies to the movement of excise goods dispatched from another Member State to the United Kingdom under duty suspension arrangements.
(2) But this Part does not apply to such a movement that is initiated before 1st January 2011 under cover of the formalities set out in Article 18 of Council Directive 92/12 (EEC) of 25th February 1992.
53.—(1) A movement to which this Part applies must take place under cover of an electronic administrative document or a fallback accompanying document.
(2) A printed version of the electronic administrative document, the fallback accompanying document or any other commercial document on which the unique administrative reference code is clearly stated, must accompany the goods.
(3) Whilst the goods remain in the custody or under the control of the person accompanying the goods, that person must, upon request, produce or cause to be produced to the Commissioners one of the documents referred to in paragraph (2).
54.—(1) Subject to regulation 55, and except in cases which the Commissioners consider are duly justified, on receipt of any excise goods to which this Part applies the consignee of those goods must, using the computerised system, send to the Commissioners without delay, and in any event no later than five business days after their receipt by the consignee or, as the case may be, their arrival at a place of direct delivery (or within such other period as the Commissioners may allow), a report of receipt that complies with the EU requirements.
(2) Paragraph (1) does not apply where the consignee is an exempt consignee.
(3) The Commissioners must carry out an electronic verification of the data in the report of receipt.
(4) Where the data in the report of receipt are invalid, the Commissioners must, using the computerised system, inform the consignee of that fact without delay.
(5) Where the data in the report of receipt are valid, the Commissioners must, using the computerised system —
(a)register the report;
(b)notify the consignee that it has been registered; and
(c)send it to the competent authorities of the Member State from where the excise goods were dispatched.
55.—(1) Where, due to the unavailability of the computerised system, a report of receipt cannot be sent in accordance with regulation 54(1), the consignee must, except in cases which the Commissioners consider are duly justified, send to the Commissioners a fallback report of receipt that complies with the EU requirements.
(2) Where such a fallback report of receipt is received by the Commissioners they must send a copy of it to the competent authorities of the Member State from where the excise goods were dispatched.
(3) As soon as the computerised system is restored the consignee must send a report of receipt to the Commissioners and regulation 54(3) to (5) shall apply to that report.