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of <h1>Importers Must Maintain Detailed Records Under Customs Rules 2017; Report Discrepancies Promptly Using Form IGCR-2 and IGCR-3.</h1> Under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, importers must maintain detailed records of imported goods, including their quantity, value, receipt date, consumption, job work details, re-export status, and stock levels according to Bills of Entry. These records must be available for inspection by the Deputy or Assistant Commissioner of Customs. Importers must report any non-receipt or short receipt of goods immediately via Form IGCR-2 and submit a monthly statement through Form IGCR-3 by the tenth day of the following month.
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