Importer compliance obligations require prior notice, detailed records, quarterly returns and controls on job work and capital goods clearance. The amendment revises definitions and imposes procedural and record keeping obligations on importers and job workers for concessional imports used in manufacture or output services. Importers must give prior information, notify receipt within two days, maintain detailed accounts of imports, consumption, job work movements and stock linked to bills of entry, and file a prescribed quarterly return by the tenth day of the following quarter. The rules set job work procedures with challan formalities and time limits, allow clearance of capital goods on duty and interest computed on depreciated value, and provide penalty and enforcement provisions for misuse.