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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 13 February 2023 - onwards
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Article 26

Repealed from 13 February 2023

1. In derogation from Article 21(1), where the computerised system is unavailable in the Member State of dispatch, the consignor may start a movement of excise goods under a duty suspension arrangement provided that:

(a) the goods are accompanied by a paper document containing the same data as the draft electronic administrative document referred to in Article 21(2);

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

The Member State of dispatch may also require a copy of the document referred to in point (a), the verification of the data contained in that copy and, if the consignor is responsible for the unavailability, appropriate information on the reasons for that unavailability before the beginning of the movement.

2. When the availability of the computerised system is restored, the consignor shall submit a draft electronic administrative document, in accordance with Article 21(2).

As soon as the data in the electron

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