(1) Where the computerised system is unavailable to a consignor, that consignor may, in accordance with subsections (1) and (2) of section 109E, dispatch a consignment where -
(a) the consignor informs the Commissioners in advance, in accordance with such procedures as they may prescribe or otherwise require, of the intention to dispatch and the reason for the unavailability,
(b) the consignment is accompanied by a paper document (referred to as such in this section) containing all the data required for an electronic administrative document.
(2) The Commissioners may prescribe -
(a) the circumstances and situations in which, for the purposes of subsection (1), the computerised system may be considered to be unavailable to a consignor,
(b) the form of the paper document.
(3) The Commissioners may, in any particular case, require that -
(a) a copy of the paper document is sent to them,
(b) the unavailability of the computerised system, and the validity of the paper document, are establis
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