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ARTICLE · 04 MARCH 2016

Special Valuation Branch Customs - Role, Operational Challenges And Reforms

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The Special Valuation Branch ("SVB") is a unit of the Indian custom authorities that investigates valuation of goods during imports between related parties.

IndiaInternational Law
Rachit Gupta
Rachit Gupta
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Introduction

The Special Valuation Branch ("SVB") is a unit of the Indian custom authorities that investigates valuation of goods during imports between related parties. A special relationship between an Indian importer and a foreign supplier may impact the transaction price of the import and thereby affect the customs duty imposed on such transaction. SVB's function is precisely to examine the impact of such relationship on the invoice value of the imported goods.

This newsletter discusses the framework of SVBs, the erstwhile procedure for investigation previously followed by SVBs, the related practical issues faced by Indian importers and the new framework introduced by the government along with its proposed impact.

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