Continuity bond requirement clarified: existing B-17 bond accepted and transitional import procedures for EOUs under GST defined. The Board confirms that the B-17 bond will satisfy the continuity bond requirement under the IGCR Rules, units may submit and amend estimated import quantities and values for periods shorter than a year and may use Procurement Certificates during the transitional period; inter unit transfers are invoiced with GST but without customs duty at transfer, with the supplier endorsing duty exemption and the recipient accountable for basic customs duty upon clearance to DTA, and Procurement Certificates are not required for such transfers.