Customs duty liability on transited and transhipped goods applies on arrival and requires entry like first importation. Goods allowed to be transited under section 53 or transhipped under section 54 become liable to duty on arrival at the customs station. They must be ... Summary
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Customs duty liability on transited and transhipped goods applies on arrival and requires entry like first importation.
Goods allowed to be transited under section 53 or transhipped under section 54 become liable to duty on arrival at the customs station. They must be entered in the same manner as goods entered on first importation, and the provisions of the Customs Act, 1962, and the applicable rules and regulations apply so far as may be.
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