All goods imported through the land borders must be taken immediately to the nearest customs office by the most direct route designated by the government of the State on which that office depends, and must be transported directly from the office to their destination after being inspected by the customs.
They may not be brought into houses or other buildings until they have been brought to the office; they may not pass through the office without a permit.
The provisions of article 118 paragraph 3 above concerning unloading and transshipment are applicable to transport by land.
The direct routes serving offices of secondary importance may be closed to international traffic by decision of the national director of customs, during all or part of the closure of these offices.
Goods may not be transported on the roads referred to in the preceding paragraph without authorization from the customs service during the hours of closure.
Any driver of goods must, upon arrival at the customs office, submit to the customs service, as a summary declaration, a waybill indicating the objects he is transporting and containing the same information as that required for manifests covering transport by sea and by air.
Prohibited goods must be entered on this waybill under their true name, by nature and kind.
Goods arriving after the closing of the customs office shall be deposited free of charge in the outbuildings of the said office until the time of its opening; in this case, the summary declaration must be handed over to the customs service as soon as the office opens.