Customs Act, 1962 — Chapter VIII: Goods in Transit
55. Liability of duty on goods transited under section 53 or transhipped under section 54
Where goods are allowed to be transited under section 53 or transhipped under section 54(3) to any customs station, they shall, on arrival at that station, be liable to duty and be entered in like manner as goods entered on first importation, and the provisions of this Act and any rules and regulations apply, so far as may be, to such goods.
