(1) A person may transfer goods that are imported from an importing conveyance to an exporting conveyance within the same port of entry without the payment of duty.

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

(a) the unloading of the goods and securing the goods in a customs-controlled area approved for that purpose;

(b) compliance with any measures required to ensure the identification of the goods;

(c) the loading of the goods on the exporting conveyance within the prescribed time; and

(d) the observance of any other provisions in this Act in relation to the transhipment procedure.

(3) Where the circumstances require, the Commissioner-General may accept an advance cargo declaration submitted in respect of goods that are transhipped as a declaration for transhipment.

(4) A person may lodge, with the Commissioner-General, a declaration to place goods under the transhipment procedure prior to the arrival of the goods in the country where the goods have been pre-entered.

(5) A person may move goods that are transhipped from one customs-controlled area to another customs-controlled area at the same port of entry where the goods were offloaded with the prior authorisation of the Commissioner-General.

(6) A person shall submit a transhipment entry to the proper officer for the transhipment of goods.

(7) A person shall deposit the security required under this Act before the goods are transhipped.

(8) A proper officer may inspect goods destined for transhipment and impose the appropriate penalty where necessary.

(9) Where a person loads goods on board the conveyance that will export the goods from the country, that person discharges the duty of transhipment and the transhipment procedure ends.