(1) Where a report of receipt cannot be submitted in accordance with section 109L(1), either because -

(a) the computerised system is unavailable to the designated consignee, or

(b) the consignment remains, for the time being under cover of the paper document in accordance with section 109J(6)(b),

the designated consignee shall, between the 15th and 30th day after the consignment has ended, submit to the Commissioners a paper confirmation of receipt containing all the data required for a report of receipt, stating that the consignment has been received.

(2) Where a paper confirmation of receipt has been submitted in accordance with subsection (1), and as soon as paragraph (a) or (b) (as the case may be) of subsection (1) no longer applies, the designated consignee shall submit a report of receipt for the consignment by means of the computerised system in accordance with section 109L(1).

(3) Where -