Article 291 Transit operation in particular circumstances(Articles 6(3)(b), 226(3)(a) and 227(2)(a) of the Code)F1
United Kingdom
The customs authority shall accept a paper-based transit declaration in the event of a temporary failure of:
the electronic transit system;
the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques;
the electronic connection between the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques and the electronic transit system.
The rules on the use of a paper-based transit declaration shall be laid down in Annex 72-04.
The acceptance of a paper-based transit declaration in the event of a temporary failure as referred to in points (b) or (c) shall be subject to the approval of the customs authorities.