Endorsement by the Commissioner, etc. on transhipment notification
(1) A person who intends to rely on an exemption under regulation 6(1)(ba) in respect of a specified article to be imported or exported as transhipment cargo shall-
(a) complete a transhipment notification in respect of the specified article; and
(b) deliver the completed notification to the Commissioner for endorsement.
(2) On receipt of a completed notification, the Commissioner or an authorized officer shall as soon as reasonably practicable-
(a) assign a reference number to the notification for the purpose of identifying the notification;
(b) endorse on the notification if-
(i) all information required to be given in the notification has been given; and
(ii) the Commissioner or authorized officer is satisfied that the specified article is transhipment cargo; and
(c) return the notification endorsed under subparagraph (b) to the person referred to in paragraph (1).