art_26__para_5__text_1
Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) · European Union
Where the computerised system is unavailable in the Member State of dispatch in the cases referred to in points (a)(iii) and (v) of Article 16(1), the consignor shall provide a copy of the fallback document referred to in point (a) of the first subparagraph of paragraph 1, to the declarant.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.