A person who is required to give the Customs access to information under section 38D or section 38E of the Act must provide the Customs with electronic access to the required information in a way that—
(a) enables the Customs to access the information from within New Zealand without the need to make an international connection; and
(b) allows for a physical connection—
(i) with any Customs electronic system used for the purpose of viewing the required information; and
(ii) that enables the Customs to view the information directly from a location designated by the Customs for that purpose.
Regulation 20A: inserted, on 1 December 2004, by regulation 6 of the Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).