(a) Where a report of receipt cannot be submitted in accordance with section 109SC, either because -
(i) the computerised system is unavailable to the certified consignee in the State, or
(ii) the consignment remains, for the time being, under cover of the paper document in accordance with section 109SB(2)(b),
the certified consignee shall submit to the Commissioners a paper confirmation of receipt containing all the data required for a report of receipt and stating that the movement has ended.
(b) Where a paper confirmation of receipt has been submitted in accordance with paragraph (a), the Commissioners shall forward a copy of the paper confirmation of receipt to the competent authority of the Member State of dispatch.
(c) Where a paper confirmation of receipt has been submitted in accordance with paragraph (a), and as soon as subparagraph (i) or (ii) (as the case may be) of paragraph (a) no longer applies, the certified consignee shall submit a report of receipt for the consignm
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