Transhipment conditions: manifests, prescribed carrier bonds, and sealing rules govern permitted transit through designated routes. Transhipment is allowed where goods appear in the arrival or departure manifest for transhipment to a customs station, use vessel, train or truck (or combinations thereof), and the authorised carrier executes the prescribed bond forms with or without bank guarantee or surety; bonds and guarantees are not required for direct sea port to sea port transhipment. Imported or export goods transhipped by land must have containers or vehicles sealed by the officer authorised by the Commissioner of Customs, subject to discretionary exceptions in writing. Coastal goods for transit through a designated foreign route require the authorised carrier to execute prescribed Form X bonds with or without bank guarantee or surety.