(1) A person may, under the transit procedure, move goods imported into the country from one port of entry to another port within the country

(a) under a bond or by a bonded carrier or by both without the payment of duty;

(b) in accordance with the Customs Convention on the International Transport of Goods under Cover of TIR Carnets provided that the movement began or is to end outside Ghana or is between two points in Ghana through the territory of a country or territory outside Ghana;

(c) in accordance with the Customs Convention on the ATA Carnet for the Temporary Admission of Goods and the Convention on Temporary Admission;

(d) under the postal system, in accordance with the acts of the Universal Postal Union, where the goods are carried by or for holder of the rights and obligations under the acts; or

(e) under the Economic Community of West African States agreed procedures including the Economic Community of West African States Inter-State Road Transit Scheme.

(2) A person who declares goods and places the goods under the transit procedure is responsible for

(a) the presentation of the goods intact at the customs office of destination within the prescribed time period;

(b) the observance of customs laws in relation to the procedure; and

(c) the provision of a guarantee to ensure payment of any duty that is owed in relation to the goods.

(3) A carrier or recipient of goods who accepts goods knowing that the goods are moving under the transit procedure is responsible for presentation of the goods intact at the customs office of destination within the time period prescribed by the Commissioner-General.

(4) A person who transports goods in transit shall ensure that the goods are transported in a sealed vehicle or container and the sealed vehicle and container shall be monitored electronically by the Commissioner-General.

(5) A person who unlawfully removes or tampers with the electronic device installed for monitoring goods incurs a penalty of not more than eight hundred penalty units.

(6) A person shall not transport goods under customs escort, unless the Commissioner-General considers it necessary to do so.

(7) A proper officer may inspect goods in transit and where necessary, impose the prescribed penalty.

(8) A transit procedure is discharged where the goods are delivered to the destination within the prescribed time without having undergone any change or use and with all seals intact.

(9) A person shall transfer goods to a State warehouse, where the goods are not exported or otherwise declared for a customs procedure within the prescribed time.

(10) A person shall not carry goods in transit, where the goods are prohibited under the Economic Community of West African States Protocol or by an International Convention.

(11) The Commissioner-General may prescribe the appropriate route which may be used for particular goods in transit.