# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 61: Report of receipt of excise goods moved under duty suspension arrangements wholly within the United Kingdom when UK computerised system unavailable

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

(1) Where, due to the unavailability of the UK computerised system, a report of receipt cannot be sent in accordance with regulation 59(1), the consignee must send to the consignor a paper document that complies with the requirements set out in paragraph (1A) and contains the same data as the report of receipt referred to in regulation 59(1).
(1A) The paper document referred to in paragraph (1) must—
(a) carry the title ‘Fallback Report of Receipt for movements of excise goods under suspension of excise duty’; and
(b) display the required data in the form of data elements, expressed in the same manner as in the report of receipt.
(2) As soon as the computerised system is restored the consignee must send a report of receipt to the Commissioners and regulation 59(2) to (4) shall apply to that report.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/61 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.