Section 109, The Customs Regu- Citation

(I) Goods imported in transit and so reported at anyport or other place from time to time approved by the Comptroller as a port or place of entry in transit and which have not been delivered from the control of the Customs may be entered by the owner thereof or his transit agent as in transit through Sierra Leone. (2) The goods shall be entered at the first port or place in Sierra Leone at which they shall arrive from a place outside Sierra Leone for the purpose of being conveyed in transit through Sierra Leone and shall be conveyed by such routes as shall be approved by the Comptroller.