Regulation 14

The consignor of goods intended for transhipment or his agent shall submit to the proper officer of customs a declaration, in such form as the Director-General may require, of the goods to be transhipped.

The consignor of goods intended for transhipment or his agent shall, if so required by the proper officer of customs, produce evidence that the goods have been transhipped and shall pay the customs duty or excise duty leviable on any part of such goods not accounted for to the satisfaction of the proper officer of customs.

The consignor of such goods or his agent shall furnish security, if so required, to the satisfaction of the Director-General, to guarantee payment of duty for which he may become liable under paragraph (2).