Section 28: Electronics system and use of information technology

1 The Service, in collaboration with other agencies and traders, shall develop, maintain and employ an electronic system while the Service shall be the lead agency for the exchange of information between the Service, agencies of the Government, and traders, for the exchange of information and for the common registration and maintenance of records relating in particular, but not limited to -
a all persons directly or indirectly involved in the accomplishment of the custom formalities;
b applications and authorisations concerning the Service procedure or the status of specific importers, exporters, custom representatives and others involved directly or indirectly with trade transaction;
c revenue collection, protection and accounting; and
d risk management.

2 The Service shall specify the standard form and content of electronic data consistent with international standards and best practices and the rules regarding maintenance of data.

3 The Service shall also specify the rules for access to electronic systems and data by Service offices, Government agencies and traders through regulations as may be issued by the Service.

4 The provisions of subsections (1 )-(3) notwithstanding, paper or other medium may be used in lieu of full adoptions of electronic system.