Continuity bond accepted for EOUs; estimated imports may be amended and inter unit transfers taxed under GST without customs duty. B-17 running bonds will serve as the continuity bond under the IGCR Rules 2017; estimated import quantities and values required under Rule 5(1)(a) may be submitted for periods up to one year, for shorter durations, and may be amended as needed. During a transitional period, units may use Rule 5 or procurement certificates for imports. Inter unit transfers must be invoiced with GST paid and are exempt from customs duty at transfer, with the supplier endorsing exempted duty and the recipient liable for basic customs duty upon DTA clearance.