SPECIAL TREATMENT FOR TRANSIT GOODS

Following from the legal provisions and the need to facilitate the transit trade the following special treatments must be given to transit goods and transactions:

IMPORTATION AND LANDING AT PORT:

1. Transit cargo must be separately and specifically reported on the manifest i.e. the manifest for ship and aircraft cargo should separate transit goods from other goods.
2. With certain exceptions, transit goods are not deemed prohibited or restricted imports. The exceptions are:
• Diseased animals or animal carcasses,
• Goods bearing a design in imitation of money,
• Opium or Indian hemp and narcotics,
• Substances that deplete the ozone layer, etc
3. Transit trade is permitted only at approved ports.

REMOVAL IN TRANIST

1. Goods in transit are exported by a method of conveyance approved by the Commissioner.
2. They must travel through an approved route and report at designated intervening Customs stations.
3. 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.
4. 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

1. 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.
2. 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.
3. 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.
4. 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.