Transhipment permission requires secure customs sealing and transit declaration endorsement, subject to authorised exemptions based on goods or transport.

After approved goods are loaded on a conveyance for transhipment, the proper officer must ensure secure sealing with a customs one-time-lock and endorse the Customs Transit Declaration with its number. The Principal Commissioner of Customs or Commissioner of Customs may allow movement without such lock, considering the nature of the goods or manner of transport.

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