EXPORTATION OR SHIPMENT AND RELANDING
Goods re-landed or transhipped from a conveyance returning to a customs-station or putting into another customs-station
135. (1) If, after having cleared from any customs-station any conveyance without having discharged her cargo returns to such customs-station or puts into any other customs-station, any owner of goods in such conveyance, if he desires to land or tranship the same or any portion thereof for re-export, may, with the consent of the person-in-charge of the conveyance, apply to the appropriate officer in that behalf.
(2) The appropriate officer, if he grants the application, shall thereupon send an officer of Customs to watch the conveyance and to take charge of such goods during such re-landing or transhipment.
(3) Such goods shall not be allowed to be transhipped or re-exported free of duty by reason of the previous settlement of duty at the time of first export unless they are lodged and remain, until the time of re-export under the custody of an officer of Customs, in a place appointed by the appropriate officer, or are transhipped under such custody.
(4) All expenses attending such custody shall be borne by the owner.
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs