Article 26 Unavailability of the computerised system
1. By way of derogation from Article 20(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 fallback document containing the same data as the draft electronic administrative document referred to in Article 20(2);
(b) the consignor informs the competent authorities of the Member State of dispatch before the beginning of the movement.
The Member State of dispatch may also require from the 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 consignor is responsible for the unavailability of the computerised system, appropriate information on the reasons for that unavailability before the beginning of the movement.
2. As soon as the availability of the computerised system is restored, the consignor shall submit a draft electronic administrative document in accordance with Article 20(2).