This Act may be called The Transhipment of Goods Act, 1873 :

Local extent. It extends to the ports of Calcutta, Madras, Bombay, Kar chi, Aden, Rangoon, Maulmain, Akyab, and to such other British Indian ports as the Governor General in Council, may from time to time, by notification in the Gazette of India, direct in this behalf;

Commencement. And it shall come into force on the passing thereof.

Act No. XX of 1867 (to authorize the tram-shipment without payment of duty of goods imported into Calcutta, Madras and Bombay by Steamers) is repealed. But all rules, rates and regulations prescribed under the said Act shall be deemed to have been prescribed under this Act.

Subject to the provisions hereinafter contained, the chief officer of customs of every port to which this Act extends for the time being may, on application of any person interested as owner, agent, consignee or otherwise in any goods imported by steamer into such port, grant leave to tranship the same without payment of duty at the port of transhipment, and without any security or bond for the due arrival and entry of, the goods at the port of destination:

Proviso. Provided that such goods have been specially and distinctly manifested or declared at the time of import as for transhipment to some other British Indian or foreign port.

The power conferred by section three shall be exercised subject to such rules as the Local Government may from time to time prescribe by notification in the official Gazette.

A transhipment fee on each hale or package of any goods or class of goods transhipped under this Act, may be levied at such rates and under such regulations as the Local Government, with the previous sanction of the Governor General in Council, from time to time prescribes by notification in the official Gazette.

The Governor General in Council may from time to time, by order notified in the Gazette of India, prohibit the transhipment, at any specified port or at all ports, of any specified class of goods, or prescribe any special mode of transhipping any specified class of goods, and may, by like notification, cancel such order.

Opium imported by sea into any British Indian port may, if the Local Government think fit, but not otherwise, he re-exported by sea from the same port on payment of a duty equal in amount to the fee to which it would have been liable if it had been transhipped at such port.

This Act shall be read as part of the Consolidated Customs Act, and shall not be construed as in any respect limiting the power of the customs officers to levy duty or to require such bonds or other securities as are authorized by the same Act.