Continuity bond recognition: B-17 bond suffices and inter-unit transfers proceed by invoice with GST, recipient liable for customs duty on DTA clearance. The B-17 running bond satisfies the continuity bond requirement under the IGCR rules; estimated import forecasts under Rule 5(1)(a) may cover up to one year but can be for shorter periods and amended; transitional option until 31-07-2017 to use Rule 5 or procurement certificates; inter-unit transfers are by invoice with GST, no customs duty on transfer, supplier must endorse customs duty exemption availed, and recipient is liable for basic customs duty when goods or finished goods are cleared into DTA.