Transhipment of passenger baggage permitted under preventive officer supervision with written boat-note; duty payable at destination for Customs ports. Transhipment of passenger baggage to another steamer for a Customs or foreign port is allowed only under the supervision of a Preventive Officer and on a written transhipment order on a boat-note form. Duty on any dutiable portion destined for a Customs port is payable at the port of destination, and all such baggage must be included in the transhipment goods list submitted by the master of the on-carrying steamer when applying for port clearance.