Job work compliance: importer and job worker recordkeeping plus controlled dispatch and return under invoice or electronic way bill. Importers must record and report goods sent for job work, dispatch them under invoice or electronic way bill with description and quantity, and comply with a prescribed maximum period for stay with the job worker; failure to establish authorised use empowers the Customs Officer to take enforcement action. Job workers must maintain accounts of receipt, processes and waste, produce those records on demand, and return or forward processed goods to the importer or another job worker under invoice or electronic way bill.