109TA. Consignment to the State where computerised system is unavailable | Finance Act, 2001 (No. 7) | Better Regulation

AI Summary of 109TA. Consignment to the State where computerised system is unavailable

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 13 February 2023 - onwards

109TA. Consignment to the State where computerised system is unavailable

(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.

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