Record keeping obligations for importers require comprehensive import accounts and portal reporting for receipt, consumption, and bond recredit. Importers must maintain accounts showing quantities and values of imports, receipt dates, consumption (including domestic manufacture), exports, end use supplies, job work movements and returns, re exports and closing stock, and must produce these accounts to the Deputy or Assistant Commissioner of Customs on demand. Non receipt or short receipt must be reported immediately on the common portal via Form IGCR 2. Importers must submit a periodic statement on the common portal in Form IGCR 3 by the tenth day following the reporting period; consumption details may be submitted anytime in Form IGCR 3A for immediate bond recredit, which will be included in the subsequent periodic statement.