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(1) An electronic declaration made by a registered user to the Commissioner-General shall be made through the approved electronic system.

(2) A person shall not file an electronic declaration unless the electronic declaration is made

(a) from a computer system approved by the Commissioner-General;

(b) by a registered user or the employee of the user, duly authorised to make the declaration after the user or employee has been identified by entering into the computer a personal login and password; and

(c) in accordance with the information and particulars obtained from the original of the specified documents.

(3) The registered user is solely responsible for the login and password and consequences arising from use or misuse of the login and password.

(4) Where a declaration through the approved electronic system is made using the computer system of a registered user, the declaration shall be considered to have been made by the registered user.

(5) Where an electronic declaration sent through the approved electronic system has been rejected, the registered user shall receive an electronic response giving reasons for the rejection of the declaration.