Moreover, in accordance with the provisions of article 20, subsection VI, second paragraph, subsection VII and the last paragraph of article 36 of the Customs Act, articles 14, 15 and 32 of the Regulation of the Customs Act and rules 2.4.5, sea carriers involved in imports or exports must transmit electronically to the customs authorities and to the proprietors of the customs houses, information on the goods listed on the waybill.