Import and Export Ordinance

(1)
This section applies to any information that under a provision of
                                this Ordinance (a
relevant
                                                provision
)
                                is required to be given to another person by using
                                the
                                specified system.
(Amended
30 of 2025 s. 19
)
(2)
Where the Commissioner considers
that—
(a)
it is not practicable for any information to which this
                                        section applies to be given in the manner specified in
                                        subsection (1), he may determine that the information shall
                                        be given in paper form and shall not be given by using
                                        the
                                        specified system; or
(b)
it is not practicable for any information to which this
                                        section applies to be given solely in the manner specified
                                        in subsection (1), he may determine that the information
                                        shall be given either in paper form or by using
                                        the
                                        specified
                                        system,
and where a determination has been made under this subsection,
                                the relevant provision shall have effect subject to that determination.
(Amended
30 of 2025 s. 19
)
(3)
Notice of a determination made under subsection (2) shall be
                                published in the Gazette within 14 days of the determination having
                                been made.
(4)
A determination made under subsection (2) may require that the
                                information to be given in paper form be certified as correct or
                                that the document containing the information be certified as a true
                                copy, as may be appropriate, by the person giving the information or
                                by some other person.
(5)
A determination made under subsection (2) may make different
                                provision in relation to different classes of persons or
                                information.