(1) A consignor may only cancel an electronic administrative document, using the computerised system, where the consignment has not yet been dispatched from (as the case may be) the tax warehouse or place of importation.

(2) Where a consignment has been dispatched, the consignor may by means of the computerised system, in accordance with Article 6 of the Commission Regulation, and subject to verification under (as the case may be) section 109F(2) or 109G(2), amend the destination of the consignment or the consignee of the excisable products as recorded in the electronic administrative document to any other destination that is allowable under section 109E(2) and, for that purpose, the consignor shall submit a draft electronic change of destination document to the Commissioners using the computerised system.

(3) Subsection (2) does not apply to any consignment to an exempt consignee.