The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023

29.  In regulation 47—

(a) for paragraph (b) substitute—

“(b) for paragraph (1) substitute—

“(1) This regulation and regulation 51 apply when the EU computerised system is unavailable.”;”;

(b) after paragraph (d) insert—

“(e) after paragraph (8) insert—

“(9) In the case of excise goods moved in accordance with regulation 35(a)(iii) or (v)—

(a) the consignor must provide a copy of the fallback accompanying document to the declarant; and

(b) the declarant must provide to the competent authorities of the Member State of export—

(i) a copy of the fallback accompanying document, the contents of which corresponds to the excise goods declared in the export declaration; or

(ii) the unique identifier of the fallback accompanying document.”.”.