45 (b) the reliability of the manner in which the integrity of the data was maintained; and (c) the manner in which its originator was identified. 98C Establishment of computer systems for customs processing purposes The Commissioner may, notwithstanding anything to the contrary in this Act, establish and maintain a computer system for the purpose of applying information technology to any process or procedure under this Act, including— (a) the electronic processing of any document; and (b) the receipt and processing of reports and other documents relating to the arrival and departure of vehicles, vessels and aircraft and their passengers and cargo and the control of such passengers and cargo; and (c) the accounting for the receipt, clearance and release of goods, the storage of goods in customs warehouses or other places and the removal or carriage of goods for any purpose under this Act; and (d) the accounting for the production or manufacture of any goods in compliance with any procedure prescribed by or under this Act. 98D User agreements (1) The Commissioner may, for the purpose of regulating communication through a computer system established in terms of section 98C, prescribe the form of a user agreement to be entered between the Zimbabwe Revenue Authority and registered users. (2) A user agreement shall set out— (a) the terms and conditions governing communication through a computer system established in terms of section 98C, including— (i) the use by registered users of computer equipment and facilities of a class or kind specified in the agreement; (ii) the allocation to a registered user of a digital signature by the Commissioner; (iii) the requirement that registered users ensure the security of the digital signatures allocated to them in the manner specified in the agreement; (b) the manner of affixing a digital signature to any electronic communication or record; (c) the conditions of reasonable access to the computer system of the registered user by the Commissioner for such verification and audit purposes as may be required by this Act; (d) the manner and period of keeping electronic records that are necessary or convenient to be kept in connection with a computer system established in terms of section 98C.