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of <h1>New Rules for Importers: Transfer Goods with Invoice or E-Way Bill, Maintain Monthly Records for Inspections</h1> The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, outline the procedure for transferring imported goods between units. Importers must maintain records of goods transferred each month and include these in a monthly statement. Transfers must be accompanied by an invoice or e-way bill per the Central Goods and Services Tax Act, 2017. Importers must keep accounts of goods received, the manufacturing process, and any waste generated. These records must be available for inspection by the Jurisdictional Custom Officer. After processing, goods must be returned to the origin or sent to a job worker with appropriate documentation.
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