Customs transhipment documentation allows a declaration in prescribed form instead of a bill under treaty-based arrangements. Amendment to section 54 of the Customs Act inserts a proviso allowing, for goods transhipped under an international treaty or bilateral agreement, a declaration for transhipment in the prescribed form instead of a bill of transhipment. The declaration must be presented to the proper officer, creating a specific documentary substitute for transhipment movements covered by such international arrangements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs transhipment documentation allows a declaration in prescribed form instead of a bill under treaty-based arrangements.
Amendment to section 54 of the Customs Act inserts a proviso allowing, for goods transhipped under an international treaty or bilateral agreement, a declaration for transhipment in the prescribed form instead of a bill of transhipment. The declaration must be presented to the proper officer, creating a specific documentary substitute for transhipment movements covered by such international arrangements.
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