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(1) A form required to be used under the Act or these Regulations shall be

(a) in writing and include all of the particulars required by the form, as well as any other particulars specifically required by the customs laws or by the Commissioner-General; and

(b) signed, whether electronically or otherwise.

(2) Where a person makes a manual or electronic correction to a form before the form is submitted, that person shall make the correction in a manner that ensures that the error and the correction are legible.

(3) A person who makes a correction to a form shall initial and date the correction except where the form is in an electronic format and initialing is impracticable.

(4) A person who has submitted a form or document, whether manually or electronically, may, with the approval of the proper officer, make an alteration after the forms have been submitted, and if practicable, initial and date the alteration.

(5) A person required or permitted under the Act or these Regulations to submit a form to the Commissioner-General or any other officer shall complete the form in the manner determined by the Commissioner General.

(6) The particulars contained in every form or document submitted by a person doing business with the Customs Division of the Authority shall be printed, typed or written legibly in ink or other indelible material.

(7) An officer may refuse to accept or to act upon any form or document submitted to the officer if the requirements of the customs laws have not been duly complied with.