Foreign employees with TR benefits may travel within the first year against employer plain paper standing guarantees instead of bank guarantees. Foreign employees who availed Transfer of Residence concessions may be allowed short visits abroad within their first year of residence against a plain paper guarantee from their employing firm covering the duty concession; a standing guarantee may be accepted. Customs must monitor the relaxation, send six monthly reports to the Board, and promptly report any instances where such firm guarantees are not honoured.