Regulation 27 I1

Regulation 60 is amended as follows.

In paragraph (2)(b) for the words from “fallback” to the end substitute “ paper document that complies with the requirements set out in paragraph (2A). ”.

After paragraph (2) insert—

“(2A)

The paper document referred to in paragraph (2)(b) must—

(a)

carry the title ‘Fallback Accompanying Document for movements of excise goods under suspension of excise duty’; and

(b)

contain the same data displayed in the form of data elements and expressed in the same manner as the draft electronic administrative document referred to in regulation 57(2).”.