Imported Goods (Conditions of Transhipment) Regulations, 1995

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....lations may be called the Imported Goods (Conditions of Transhipment) Regulations, 1995. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions.- In these regulations, unless the context otherwise requires,- (a) "custodian" means a person approved by the Commissioner of Customs for the purposes of section 45 of the Customs Act 1962 (52 of 1962); (b) "declarant" means- (i) the person incharge of the conveyance in which the goods are imported, or his agent, or (ii) the person authorised to tranship the goods by the exporter of the goods or by an agent acting on behalf of such exporter; (c) "transport" means the Railways, the owner of the v....

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....orter or, as the case may be, the custodian executes a bond in such form with or without surety or security or with both as the Commissioner of Customs may specify for- (i) completion of the transhipment of the goods imported to the Customs port or airport of destination, or (ii) the transfer of the imported goods to another mode of transport during the course of their transhipment: Provided that if the transhipment to the customs port or airport of destination is by more than one mode of transport, the Commissioner of Customs may accept a single bond for the transhipment by such different modes : Provided further that the transfer from one mode of transport to another of the goods imported during the cou....