(1) Where the computerised system is unavailable to a certified consignor, the consignor may dispatch a consignment where -

(a) before the consignment is dispatched -

(i) the consignor informs the Commissioners of the consignment in such form as they may prescribe or otherwise require, and

(ii) the consignment is under cover of the paper document containing all the data required for an electronic simplified administrative document,

and

(b) the consignment complies with such other requirements, including the keeping of records, as the Commissioners may prescribe or otherwise require.

(2)

(a) A certified consignor who has consigned in accordance with subsection (1) shall, as soon as the computerised system is available to that consignor, submit a draft electronic simplified administrative document in accordance with section 109SA(1) for the consignment.