LawgistThe Customs Act
55Liability of duty on goods transited under section 53 or transhipped under section 54
Where any goods are allowed to be transited under section 53 or transhipped under sub-section (3) of section 54 to any customs station, they shall, on their arrival at such station, be liable to duty and shall be entered in like manner as goods are entered on the first importation thereof and the provisions of this Act and any rules and regulations shall, so far as may be, apply in relation to such goods.]
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GOODS IN TRANSIT
- 52 Chapter not to apply to baggage, postal articles and stores
- 53 Transit of certain goods without payment of duty
- 54 Transhipment of certain goods without payment of duty
- 55 Liability of duty on goods transited under section 53 or transhipped under section 54
- 56 Transport of certain classes of goods subject to prescribed conditions
