Section 64: Goods moved under transit procedure

1 Goods may be moved under the transit procedure from one point to another within or outside the customs territory without being subject to -
a import duties;
b excise Customs duties and other Customs duties;
c other charges and fees, except for cost-based user fees for escort services where required; and
d commercial policy measures where the measures do not prohibit the entry or exit of goods into or from the customs territory.

2 The movement contemplated in subsection (1) shall take place in one of the following ways -
a from a customs office of entry to a customs office of exit;
b from a customs office of entry to an inland customs office;
c from an inland customs office to a customs office of exit; and
d from one inland customs office to another inland customs office.

3 To the extent practicable, physically separate transit infrastructure shall be provided at border crossing for goods subject to transit procedure and such transit procedure shall be simplified and expedited.

4 The carrier consignee or any other person responsible for the carriage of goods subject to transit procedure shall have the responsibility of -
a submitting goods declaration for transit procedure to the Service, provided that the Service may accept as a goods declaration a commercial or transport document for consignment that adequately describes the goods and meets all other requirements of the Service;
b presenting goods to the relevant offices of the Service;
c submitting to the Service prior to the carriage of the goods of a guarantee adequate to cover any potential loss of revenue; and
d using means of transport, security measures and personnel adequate to reasonably ensure the safe transport of the goods to their destination.

5 The Service shall take all actions necessary to enable the customs office of destination to identify the goods and detect any unauthorised interference.

6 The actions referred to in subsection (5) include -
a the use of customs seals;
b the use of an approved means of transport;
c full examination of the goods and recording of the results of the examination on a document, based upon the application of risk management;
d stipulating a particular routing and time limit; and
e requiring a customs escort.

7 A change in the customs office of destination shall not be accepted without prior notification to the Service.

8 Transfer of the goods from one means of transport to another may be allowed without the authorisation of the Service as long as the customs seal of fastenings are not broken and other security requirements are maintained.

9 The customs transit shall terminate when the goods and related documents are presented at the customs office of destination and the Service determines that the goods are intact and that transit has taken place in compliance with the conditions imposed by the Service such as landing certificate.

10 Goods that are trans-shipped shall not be subject to the payment of duties, excise Customs duties, other Customs duties and customs fees as long as the conditions for trans-shipment imposed by the Service are followed.

11 For trans-shipped goods, the following procedure are applicable -
a only a single goods declaration shall be required for trans-shipment, and the Service may accept as the goods declaration any commercial or transport documentation that meets it requirements;
b the Service may take action to ensure that goods to be transshipped will be identifiable at exportation and that unauthorised interference will be readily detectible; and
c the Service may fix a time limit for the exportation of goods declared for trans-shipment.