Recordkeeping obligations: importers and end use recipients must keep records and use invoices or e waybills for supplied imported goods. Importers must maintain recordkeeping of imported goods supplied to end use recipients and report those supplies in the quarterly statement (periodicity substituted from monthly). Goods must be sent under an invoice or, where applicable, via an electronic waybill with description and quantity. For replenishment or export-linked supplies, end use recipients must keep accounts of receipt, manufacturing processes and waste, produce those accounts to the jurisdictional Customs Officer when required, and provide relevant details to the importer to enable benefit fulfilment.