"Article 21 can be traced back to Article 9 ULF and adopts the same solution but with a slight clarification." Schlechtriem in Commentary on the UN Convention on the International Sale of Goods, Peter Schlechtriem ed. (Oxford 1998) 149.
CISG Article 21 ULF Article 9 1. A late acceptance is nevertheless 1. If the acceptance is late, effective as an acceptance if the offeror may nevertheless without delay the offeror orally consider it to have arrived in so informs the offeree or due time on condition that he dispatches a notice to that effect. promptly so informs the acceptor orally or by dispatch 2. If a letter or other writing of a notice. containing a late acceptance shows that it has been sent in 2. If however the acceptance is such circumstances that if its communicated late, it shall be transmission had been normal considered to have been it would have reached the communicated in due time, if the offeror in due time, the late letter or document which contains acceptance is effective as an the acceptance shows that it has acceptance unless, without been sent in such circumstances delay, the offeror orally that if its transmission had been informs the offeree that he normal it would have been considers his offer as having communicated in due time; this lapsed or dispatches a notice to provision shall not however apply that effect. if the offeror has promptly informed the acceptor orally or by dispatch of a notice that he considers his offer as having lapsed.