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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Sealing of imported goods for transhipment - Customs seal required; one-time shipping line bottle seal accepted; sealing costs on declarant/transporter</h1> Proper officer must seal imported goods before transhipment: for rail transhipment, containers are to be sealed with the Customs seal in the presence of an authorised representative of the declarant, transporter or custodian, effecting official custody and tamper-evidence; for transhipment by aircraft, vessel or motor vehicle, small packages must be placed in durable bags and sealed with the Customs seal in like presence, effecting the same custody and tamper-evidence. Where a container bears a one-time bottle seal affixed by the shipping line and Customs have been informed of the seal serial number, Customs need not reseal that container at the gateway port prior to dispatch to ICDs/CFSs/Ports. Materials and bags for sealing must be provided by, and at the cost of, the declarant, transporter or custodian, effecting cost allocation to those parties.