Duty-free transhipment of imported goods depends on prescribed declaration, manifest entry, and officer satisfaction under customs rules. Transhipment of imported goods without payment of duty is permitted where the goods are intended for movement from a customs station to another destination and the prescribed declaration is presented to the proper officer. In cases covered by an international treaty or bilateral agreement between India and a foreign government, a transhipment declaration may be filed instead of a bill of transhipment, in the prescribed form and manner. Goods entered in the arrival manifest, import manifest, or import report as intended for transhipment to a place outside India may be allowed to move without payment of duty, subject to the provisions of section 11.