Transhipment of imported goods requires a declarant application, manifest entry, authorised transport mode, conditional motor vehicle permission and bond.

Permission for transhipment requires a declarant application and that goods be shown in the import manifest or report for transhipment. Transhipment may occur by rail, vessel, aircraft or motor vehicle, with motor vehicle movements needing written permission of the Principal Commissioner or Commissioner who must consider specified factors and offer a hearing before refusal. A bond, with or without surety, must be executed to secure completion to the customs station of destination or transfer between modes; a single bond may cover multiple modes and transfers may be supervised by a proper officer under specified conditions.

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