CLEARANCE AT THE PORT

1. Transit goods do not attract duty except when entered for home consumption in this country with the approval of the Commissioner or when chargeable deficiencies are discovered at import and export.
2. The trader is required to enter into bond or deposit a sum in cash equal to the estimated duties involved. This is not required for goods which belong to the government of the country to which they are being conveyed.
3. Invoices are not strictly required to support transit entries but when produced, they aid the assessment of the amount of security needed. However, when duty is payable because deficiencies are detected or there is no evidence of exportation of goods within two months of their importation the importer is expected to produce an invoice to aid the assessment and fixing of the exact bond penalty.
4. Examination of all intact packages should be conducted externally.
5. Examination of broken or slack packages should be conducted internally and fully.
6. Repacking of packages is done when necessary and cargo must be secured by Customs seal.
7. Goods should be released only when satisfied that they are secured against fraud.
8. For the security of revenue, Customs may mount an escort over the goods from the import port to the export station at the expense of the trader.
9. Transit transactions are required to be completed or goods exported within two months of the date of passing the entry and not the date of release of the goods. Where there is no evidence of exportation within two months the goods are deemed to have been imported for home use and the party to the bond is required to pay the duty.
10. Transit goods are required not to take more than 14 days after their release to reach the port of exit.