PART 8MOVEMENTS OF EXCISE GOODS WHOLLY WITHIN THE UNITED KINGDOM UNDER DUTY SUSPENSION ARRANGEMENTS
Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when computerised system unavailable60
1
This regulation and regulation 61 apply when the computerised system is unavailable.
2
Excise goods may only be moved from a tax warehouse or place of importation under duty suspension arrangements if—
a
the consignor notifies the Commissioners before the goods leave the warehouse or place of importation; and
b
the goods are accompanied by a fallback accompanying document that complies with the EU requirements.
3
Before the goods leave the warehouse or place of importation the Commissioners may require the consignor to—
a
provide a copy of the fallback accompanying document;
b
verify the data contained in that document; and
c
provide information on the reasons for the unavailability of the computerised system (if the consignor is responsible for that unavailability).
4
As soon as the computerised system is restored the consignor must, in accordance with regulation 57(2), complete a draft electronic administrative document and send it to the Commissioners.
5
The Commissioners must, in accordance with regulation 57(3), carry out a verification of the data in the draft electronic administrative document.
6
If the data are valid, regulation 57(5) to (8) shall apply and the electronic administrative document shall replace the fallback accompanying document.
7
If the data are invalid, the movement shall be treated as taking place under cover of the fallback accompanying document.
8
The consignor must keep a copy of the fallback accompanying document.