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<h1>Importers Must Track Job Work Goods Under Customs Rules 2022; Maintain Records or Face Customs Action</h1> The procedure for allowing imported goods for job work under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 requires importers to maintain records of goods sent for job work and include them in a quarterly statement. Goods must be sent to job workers with an invoice or electronic way bill, and can remain with the job worker for up to one year. If the importer cannot prove proper use of the goods, Customs Officers may take action. Job workers must keep accounts of goods received, processes undertaken, and waste generated, and return processed goods as directed by the importer.