Quarterly reporting of concessional imports required to record imports, manufacture, consumption, exports, and closing balances. Filing a quarterly return under the Customs Rules 2016 requires reporting, by variety or class, bill of entry details, description, opening balance, quantities and value received, specified purpose for concessional procurement, quantities manufactured, quantities consumed for the intended purpose, quantities re-exported, quantities cleared domestically, and the closing balance to link concessional imports to their use in manufacture of excisable goods.