Transhipment declaration: carriers must file prescribed transhipment forms and secure ECTS seals before inland transport. Regulation 4 requires the authorised carrier to declare transhipment cargo destined to Nepal and the port of final discharge in the arrival manifest where required, to transport the goods by rail or rail cum road to that port, to procure ECTS seals from the managed service provider at its own cost, to execute a general bond as directed by the proper officer, and to file a triplicate declaration of transhipment in the prescribed form with a copy of the commercial invoice.