Regulation 47 I1

in the heading insert “EU” before “computerised system”;

for paragraph (1) substitute—

“(1)

This regulation and regulation 51 apply when the EU computerised system is unavailable.”;

in paragraph (2)—

in paragraph (4) insert “EU” before “computerised system”;

after paragraph (8) insert—

“(9)

In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v)—

(a)

the consignor must provide a copy of the fallback accompanying document to the declarant; and

(b)

the declarant must provide to the competent authorities of the Member State of export—

(i)

a copy of the fallback accompanying document, the contents of which corresponds to the excise goods declared in the export declaration; or

(ii)

the unique identifier of the fallback accompanying document.”.