Procedure for unit transfer: importers must record transfers, document shipments, and produce process accounts to customs when required. Procedure requires importers to maintain records of goods sent for unit transfer, disclose them in the monthly statement, and dispatch shipments under an invoice or e-way bill with description and quantity. For transfers, importers must keep accounts of receipt, manufacturing processes and waste, produce those accounts to the jurisdictional customs officer when required, and, after processing, return processed goods to the original premises or send to a job worker under invoice or e-way bill.