Transit bond obligations require authorised carriers to account for coastal goods and containers moved through foreign territory.

An authorised carrier seeking permission to transit coastal goods through foreign territory must execute a bond covering goods identified in the Departure Manifest. Liability arises if returned containers differ from the manifest description, contents are wrongly described, or goods are not accounted for. Loss of goods subject to export duty or statutory restrictions during transit requires payment of their value and any penalty imposed under the Customs Act, 1962. Amounts due under the bond are recoverable through the prescribed customs recovery mechanism.

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