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1. The electronic customs systems referred to in Article 1 shall be designed to meet the following objectives:

(a) to facilitate import and export procedures;

(b) to reduce compliance and administrative costs and to improve clearance times;

(c) to coordinate a common approach to the control of goods;

(d) to help ensure the proper collection of all customs duties and other charges;

(e) to ensure the rapid provision and receipt of relevant information with regard to the international supply chain;

(f) to enable the seamless flow of data between the administrations of exporting and importing countries, as well as between customs authorities and economic operators, allowing data entered in the system to be re-used. The integration and evolution of electronic customs systems shall be proportionate to the objectives set out in the first subparagraph.

2. The objectives set out in the first subparagraph of paragraph 1 shall be achieved by at least the following means:

(a) the harmonised exchange of information on the basis of internationally accepted data models and message formats;

(b) the re-engineering of customs and customs-related processes with a view to optimising their efficiency and effectiveness, to their simplification and to reducing the costs of customs compliance;

(c) the offering to economic operators of a wide range of electronic customs services enabling those operators to interact in the same way with the customs authorities of any Member State.

3. For the purposes of paragraph 1, the Community shall promote the interoperability of electronic customs systems with the customs systems of third countries or of international organisations and the accessibility of electronic customs systems to economic operators in third countries, with a view to creating a paperless environment at international level where provided for under international agreements and subject to proper financial arrangements.