Transit and transshipment without duty permitted subject to prescribed conditions, with goods becoming liable to duty on arrival. Transit and transhipment may be allowed without payment of duty where goods are declared in the import manifest or import report as for transit or transhipment, subject to section 11 and prescribed conditions; presentation of a bill of transshipment is required for goods intended for transhipment. Transhipment to specified ports, airports or another customs station may be permitted by the proper officer if bona fides are established, subject to arrival conditions. Goods so transited or transhipped become liable to duty on arrival and must be entered and treated as goods on first importation under the Act and applicable rules.