Chapter V, Section 2, Article 38, Paragraph 1. · Council Directive (EU) 2020/262

Contents

1.By way of derogation from Article 36, where the computerised system is unavailable in the Member State of dispatch, the certified consignor may start a movement of excise goods provided that:

(a)the goods are accompanied by a fallback document containing the same data as the draft electronic simplified administrative document referred to in Article 35(1);

(b)the certified consignor informs the competent authorities of the Member State of dispatch before the beginning of the movement.

The Member State of dispatch may require from the certified consignor a copy of the document referred to in point (a) of the first subparagraph, the verification by the Member State of dispatch of the data contained in that copy and, where the certified consignor is responsible for the unavailability of the computerised system, appropriate information on the reasons for that unavailability before the beginning of the movement.