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<h1>Transhipment without payment of duty permitted where goods are declared for transhipment, subject to prescribed forms and conditions.</h1> Transhipment without payment of duty is allowed when imported goods intended for onward shipment are presented by a bill of transhipment or, under an international treaty, by a declaration in prescribed form. Goods shown in the arrival or import manifest or import report as for transhipment may be transhipped duty-free, subject to section 11 and prescribed conditions. The proper officer may permit transhipment to specified major ports, designated customs airports or other customs stations, or to other stations if satisfied the goods are bona fide for transhipment, subject to conditions ensuring due arrival.
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