https://www.taxtmi.com/article/detailed?id=16469 Permission for part delivery of imported cargo at Container Freight Stations after Out of Charge, without separate Customs approval, is a trade facilitation measure. The revised mechanism allows the jurisdictional CFS to authorise and record partial releases, while importers must continue to maintain lot-wise delivery records, supporting release documents, and reconciliation of quantities cleared against the same Bill of Entry. GST compliance remains relevant for each movement, including E-Way Bills where applicable and deferred input tax credit until receipt of the final lot. en-us Fri, 22 May 2026 07:07:04 +0530 Fri, 22 May 2026 07:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16469 Permission for part delivery of imported cargo at Container Freight Stations after Out of Charge, without separate Customs approval, is a trade facilitation measure. The revised mechanism allows the jurisdictional CFS to authorise and record partial releases, while importers must continue to maintain lot-wise delivery records, supporting release documents, and reconciliation of quantities cleared against the same Bill of Entry. GST compliance remains relevant for each movement, including E-Way Bills where applicable and deferred input tax credit until receipt of the final lot. Articles Customs - Import - Export - SEZ Fri, 22 May 2026 07:07:04 +0530 https://www.taxtmi.com/article/detailed?id=16469