Section 123: Entry, etc., of transshipped goods

6[123. Entry, etc., of transshipped goods.- (1) All goods transshipped under sub- section (2) of section 121 to any customs-station shall, on their arrival at such customs- station, be entered in the same manner as goods on their first importation and shall be dealt with likewise. (2) All goods being transshipped under sub-section (1) of section 121 from a customs-station of first entry into the country, where the Customs Computerized System is operational and the goods are determined to be high risk by the risk management system shall be dealt with under rules on the subject.] 8[Explanation.- For the purpose of transshipment of LCL goods, the customs- station of first entry shall be the customs-station where the goods are de-consolidated.]

Effective date: 1969-03-03

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