(1) An owner or an agent of the owner who enters goods in transit shall, provide

(a) security in the form of a cash deposit for the goods; or

(b) a bond given by a financial institution or an insurance guarantee for the goods; or

(c) in the case of goods that belong to the Government, an undertaking by the responsible Government official, of the territory to which the goods are consigned, in the manner determined by the Commissioner-General.

(2) Goods in transit shall be

(a) exported from the country directly and without deviation from the route approved by the Commissioner-General, and

(b) landed at the place for which the goods are entered outwards, within the required time.