Unit transfer procedure: importers must keep records and use invoices or electronic way bills for all transfers. Rule 8 requires importers to record goods sent for unit transfer and report them in the quarterly statement under rule 6; accompany transfers with an invoice or electronic way bill stating description and quantity; maintain accounts of receipt, processing and waste; produce those accounts to the jurisdictional Customs Officer on demand; and, after processing, return goods to the importer's premises or send to a job worker under cover of an invoice or electronic way bill.