Customs Act, 1962 — Chapter VIII: Goods in Transit
54. Transhipment of certain goods without payment of duty
- Where goods imported into a customs station are intended for transhipment, a bill of transhipment (or, where prescribed, a declaration for transhipment) shall be presented to the proper officer in the prescribed form.
- Subject to section 11, where goods imported into a customs station are mentioned in the arrival/import manifest as for transhipment to a place outside India, such goods may be allowed to be transhipped without payment of duty.
- Where goods imported into a customs station are mentioned in the manifest as for transhipment to another customs station in India, and the proper officer is satisfied the goods are bona fide intended for such transhipment, he may allow the transhipment without payment of duty, subject to prescribed conditions for their due arrival at the destination station.
