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<h1>Transhipment of imported goods permitted only with prior permission, manifest designation, approved transport modes, customs bond and supervision</h1> Transhipment of imported goods is permitted only where: (a) the declarant applies to the proper officer for permission, the effect being that no transhipment may commence without such application; (b) the goods are specified in the import manifest or report as for transhipment to a customs station, the effect being that unspecified goods are ineligible; (c) movement is by rail, vessel, aircraft or motor vehicle (or combinations), with transhipment by motor vehicle requiring prior written permission of the Principal Commissioner or Commissioner who must consider nature of goods, revenue involved and other relevant factors and must afford a hearing before refusal, the effect being discretionary supervisory control over motor-vehicle transhipments; and (d) the declarant, transporter or custodian executes a bond (or a single multimodal or a general bond) securing completion of transhipment or transfer between transport modes, with transfers subject to customs supervision and conditions.