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<h1>Customs Regulations 1995: Sealing Required for Transhipment of Imported Goods; Costs Borne by Declarant or Transporter.</h1> Imported goods must be sealed before transhipment according to the Customs Goods Imported (Conditions of Transhipment) Regulations, 1995. For rail transhipment, containers are sealed with the Customs Department's seal in the presence of a representative of the declarant, transporter, or custodian. For transhipment by aircraft, vessel, or motor vehicle, small packages are placed in durable bags and sealed similarly. Containers already sealed by shipping lines with a one-time bottle seal and reported to Customs are exempt from additional sealing. The declarant, transporter, or custodian bears the cost of materials and bags for sealing.