Special Valuation Branch (SVB Customs) Registration Consultant in India

Clarity in Valuation. Confidence in Trade.

The Special Valuation Branch is a specialised customs unit that examines whether transactions between related parties, such as an Indian importer and its overseas parent or group company, have been priced at arm's length for customs valuation purposes. When such a relationship exists, importers are typically required to register with the SVB and support their declared transaction value with detailed documentation, so that customs can confirm the relationship has not influenced the price. This affects Indian subsidiaries, joint ventures and any importer sourcing goods from a related overseas entity.

Why This Matters

Until an SVB order is finalised, imports from related parties can attract extra duty deposits or provisional assessment, tying up working capital and adding uncertainty to landed costs. Investigations can also extend over several months, and incomplete or poorly reasoned submissions increase the likelihood of an unfavourable loading of value. Managing the process proactively helps limit both the cash flow impact and the duration of scrutiny.

How We Help

Relationship and Price Influence Analysis

We assess the nature of the relationship between the Indian importer and its overseas counterpart, and analyse whether the transaction price reflects arm's length conditions under the applicable valuation rules.

Documentation Organisation

Our team compiles agreements, pricing policies, financial statements and other supporting records into the format the Special Valuation Branch expects to see during its review.

Filing and Representation

We prepare and file the registration questionnaire, respond to queries raised during the investigation, and represent the client's position before the branch throughout the process.

Order Renewal and Follow-Up

Once an order is issued, we track its validity, prepare renewal filings, and follow up on any conditions attached to the assessment to keep future imports running smoothly.

Who Needs This

• Indian subsidiaries importing from overseas parent companies
• Joint ventures with related-party import transactions
• Group companies engaged in intercompany goods transfers
• Importers seeking to avoid extra duty deposits during investigation

Our Approach

We build the valuation case around the specific commercial relationship and pricing rationale of each client, rather than relying on a standard template, since customs authorities examine these facts closely. Our involvement continues through renewal cycles so that related-party imports remain on a stable footing over time.

Get in Touch

To discuss how we can support you with Special Valuation Branch registration, write to us at info@agarwalurs.com.