Continuity bond for transhipment requires authorised carriers to deliver or account for goods and meet customs duty obligations.

A continuity bond obliges an authorised carrier to safely tranship manifest-declared goods to the designated destination and produce or account for them to the proper officer within the stipulated period. The carrier must furnish the destination Arrival Manifest confirming receipt or accounting of all goods. On demand, the carrier must pay customs duty payable in respect of goods permitted for transhipment where required. Failure to comply leaves the bond enforceable, and amounts due may be recovered through the statutory customs recovery mechanism.

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