Transshipment of cargo: import duty deferred where goods move between ports or ICDs under customs transshipment procedure. The manual sets out that duty normally becomes payable on landing but, to avoid payment at the port of landing, imported goods specified in the import manifest may be allowed to be transshipped to another port, airport, ICD, CFS or to a port abroad without payment of duty; carriage may be by vessel, air, rail, road or any combination, and the procedure for imported cargo is governed by Section 54 of the Customs Act.