| REMOVAL IN TRANIST
- Goods in transit are exported by a method of conveyance
approved by the Commissioner.
- They must travel through an approved route and report
at designated intervening Customs stations.
- It is an offence for the importer to interfere with goods
in transit. Should he wish to make any alteration to them,
he must report the facts to the nearest Customs officer, who
if satisfied with the reasons given, may permit the alteration
and amend the entry accordingly.
- Only the Commissioner can permit goods to be taken out
of transit and entered for home consumption. The reasons supporting
the application must be such as could not reasonably have been
foreseen at the time the goods were declared for transit.
EXPORTATION OUT OF THE COUNTRY
- At both the intervening stations and exit points, examination
of goods must be carried out externally but a full examination
must be made if packages have been tampered with or seals are
broken.
- If the quantity found at the place of exportation is
less than specified on the entry, the owner or transit agent
must pay duty on the deficiency forthwith.
- Transit bond is discharged or cash deposit is refunded
when evidence is produced that the goods have been exported
and that duty on any deficiencies has been collected.
- Traders may in certain cases (where there is doubt) be
required to furnish landing certificates prior to the cancellation
of bond or refund of deposit.
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