Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 13

Where transshipment containers (goods) approved by Customs for export shipment are stored in the destination warehouse or container terminal, but fail to be exported for any reason and must be returned to the original place of departure, the transport operator, freight forwarder, or ship stores transshipment applicant shall first apply to Customs at the destination for return to the original place of departure, and request Customs officers to escort the transport or approve the carriage with electronic seals attached, before the warehouse or container terminal operator may permit their release from the warehouse (terminal).