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of <h1>CBIC Clarifies Transport Rules: 2020 Regulations Now Supersede Confusing 1965, 2018, and 2019 Rules for Foreign Territories.</h1> The Central Board of Indirect Taxes and Customs (CBIC) issued the Transportation of Goods (Through Foreign Territory) Regulations, 2020, superseding the 1965 regulations. Previously, the 1965 regulations were intended to be replaced by the Sea Cargo Manifest and Transhipment Regulations, 2018, through Notification No. 38/2018. However, this supersession was effectively reversed by Notification No. 54/2019, which reinstated the 1965 regulations. This sequence of regulatory changes created confusion regarding the applicable regulations for transporting goods through foreign territories until the 2020 regulations were established.
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