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27. For regulation 45 substitute—
“45. For regulation 48 substitute—
48.—(1) Where, due to the unavailability of the EU computerised system—
(a)a report of export cannot be completed in accordance with regulation 47(2), or
(b)on or after 14th February 2024, a notification cannot be given in accordance with regulation 42A(5),
the Commissioners must, except in cases which they consider are duly justified, send to the competent authorities in the EU Member State from where the excise goods were dispatched, a fallback report of export that complies with the EU requirements or a fallback notification, as the case may be.
(2) As soon as the EU computerised system is restored the Commissioners must complete—
(a)a report of export in accordance with regulation 47(2), or
(b)a notification in accordance with regulation 42A(5),
and send the report or notification to the competent authorities in the EU Member State from where the excise goods were dispatched.”.”.
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