Transshipment of cargo: allowing duty deferral for imported goods moved to other ports or ICD/CFS under manifest conditions. Transshipment permits movement of imported goods from the port or airport of landing to another domestic or foreign port, ICD or CFS without immediate payment of Customs duty, provided the goods are recorded in the import manifest for transshipment; carriage may occur by vessel, air, rail, road, or a combination of these modes, and a similar procedure is applied to Customs-cleared export cargo moved to a gateway port or airport.