procedures, in intra-community trade as well as in trade with third countries.
ARTICLE 6
COMPUTERISATION OF CUSTOMS OPERATIONS
1.
Member States shall encourage and facilitate the use of data processing techniques to support
Customs operations particularly in the following areas:
2.
-
inventory control;
-
accounting for goods;
-
accounting for revenue;
-
goods declaration processing;
-
production of statistics;
-
enforcement.
Member States undertake to ensure that their laws cater for computerised Customs procedures
as well as manual procedures. In particular, the laws should provide for:
-
other information transmission methods as an alternative to paper based documentary
requirements, e.g. magnetic media and tele-transmission;
-
other authentication methods as an alternative to hand-written and other paper-based
signatures;
-
the definition of relevant terms using internationally accepted definitions which take
account of data processing media.
3.
The Customs authorities of Member States should review and where appropriate mordernise
existing manual procedures, documentation and coding practices prior to introducing the use of
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