# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 60: Procedure for movement of excise goods under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable

Extent: E+W+S+N.I.

(1) This regulation , regulation 60A and regulation 61 apply when the UK 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 paper document that complies with the requirements set out in paragraph (2A).
(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).
(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 UK computerised system (if the consignor is responsible for that unavailability).
(4) As soon as the UK 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.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/60 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.