Concessional import procedure: automated common portal filings and bonds enable provisional duty exemption with electronic monitoring. Amendments require electronic one-time prior information on the common portal, generation of an IIN, and submission of a continuity bond to secure potential duty differences with interest. Importers must reference IIN and bond on the Bill of Entry to obtain exemption; the customs automated system debits the bond upon clearance and transmits details to the jurisdictional officer. Monthly IGCR-3 reporting and prescribed forms for non-receipt and prior information are mandated, while job work, unit transfers, re-export, clearance on payment, depreciation-adjusted duty for capital goods, record-keeping and recovery actions by officers are prescribed.