(1) Where, in the case of a consignment to a place of exportation, the export declaration is lodged at a customs office of export in the State, and where an electronic administrative document has been forwarded to the Commissioners from -

(a) a consignor in the State and has been duly verified, or

(b) the competent authority of a Member State of dispatch, in accordance with Article 21(1) of the Directive,

the Commissioners shall, on receipt of an electronic confirmation from the customs office of exit that the consignment has left the territory of the European Union, carry out an electronic verification of the data in that confirmation and, subject to such verification, complete a report of export.

(2) The Commissioners shall forward the report of export -

(a) where paragraph (a) of subsection (1) applies, to the consignor,

(b) where paragraph (b) of subsection (1) applies, to the competent authority of the Member State of dispatch.