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of <h1>Definitions of custodian, declarant and transport under s45: only approved custodians may act; carriers designated</h1> 'Custodian' is defined as a person approved by the Principal Commissioner or Commissioner of Customs for purposes of section 45 of the Customs Act, 1962, meaning only such approved persons may act as custodians under that provision. 'Declarant' is defined to include (i) the person in charge of the conveyance carrying the imported goods or that person's agent, and (ii) a person authorised by the exporter (or the exporter's agent) to tranship the goods, thereby designating those persons as responsible for lodging transhipment declarations. 'Transport' is defined to include the Railways or the owner of the vessel, aircraft or motor vehicle conveying goods for transhipment, thereby identifying the carrier entity for regulatory purposes.
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