Transhipment conditions require manifest declaration, carrier bonds and land-route sealing, while direct sea-port movements receive bond exemption.

Transhipment is conditional on declaration of goods in the relevant arrival or departure manifest, carriage through permitted transport modes, and execution by the authorised carrier of the applicable prescribed bond, with or without bank guarantee or surety. Direct transhipment between two sea ports requires no bond or bank guarantee. Land-route transhipment of imported or export goods generally requires sealing by an authorised customs officer, subject to a recorded-reasons exception. Coastal goods in transit through a designated foreign route require the applicable prescribed bond.

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