(1) Where in the course of transit, it becomes necessary to make any change in the weight, amount, shape, numbering, or marking of the goods, the owner or the agent of the owner shall report the matter to the nearest customs office which may permit the owner or the agent to make the change and amend the declaration accordingly.

(2) The breaking of the seals or other fastenings, either by accident or by any cause beyond the control of the person in charge of the goods, shall not be held to be a breach of this regulation if the owner or the agent of the owner or the person employed by the owner to have charge of the goods notifies or reports the matter to the nearest customs office.

(3) Where the proper officer is satisfied that there is a need for a change on the bill of entry, the proper officer shall certify on the hard copy of the bill of entry that the proper officer was notified of the change and it has not been practicable for the proper officer to affix new seals or fastenings.

(4) Where the nearest customs office is connected to the approved electronic system, the proper officer shall make appropriate internal remarks.

(5) The burden of proof that the breaking of the seals or other fastenings was beyond the control of the owner or the agent of the owner shall be on the owner of the goods or the agent or the person employed by the owner of the goods.