Continuity bond and import reporting clarified for EOUs: B-17 bond accepted, estimations amendable, inter unit transfers GST invoiced. The notice confirms that the B-17 running bond fulfils the continuity bond requirement under the Import of Goods at Concessional Rate rules; estimated import quantities and values need be provided for up to one year but may be submitted for shorter periods and amended as required; transitional option allows use of Rule 5 or procurement certificates for imports; inter unit transfers occur on invoice with GST without immediate customs duty payment, supplier must endorse exemptions and recipient is liable for basic customs duty when goods are cleared to DTA or made into finished goods.