Regulation 9 Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

After regulation 60 insert—

“Procedure for amending destination when computerised system unavailable

60A.

(1)

If, in accordance with regulation 58(3), the destination shown on the electronic administrative document is amended, the consignor must, before the destination is amended, notify the Commissioners of the new destination.

(2)

As soon as the computerised system is restored, the consignor must notify the Commissioners of the new destination using the computerised system.

(3)

The consignor must ensure that the information notified to the Commissioners in accordance with paragraph (1)—

(a)

is in the form required by Article 8(2) of Commission Regulation (EC) 684/2009^f1; and

(b)

includes the data elements numbered (f) in Group 2, (a) in Group 7 and Group 8 of Table 3 in the Annex to that Regulation.”.