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4.—(1) Subject to paragraph (2), the requirements concerning presentation of goods described in regulation 3 may be satisfied by delivery, to an official system by means of an electronic communication, of information concerning the place at which those goods are situated.
(2) Information shall be taken to have been delivered to an official system by means of an electronic communication only if it is accepted by the official system to which it is delivered and is in a form intelligible to the Commissioners.
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