Why SVB Registration is Needed in Related Party Imports?
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In India, multinational companies or importers dealing with related parties abroad must obtain Special Valuation Branch (SVB) Registration under the Customs Act, 1962. This ensures fair, transparent valuation of imported goods and prevents under- or over-invoicing that could harm government revenue. As per Rule 2 of the 2007 Customs Valuation Rules, related parties include entities with control, ownership, or defined ties. The SVB, a specialized Customs unit, assesses whether these relationships affect declared values and checks compliance with Rules 3 and 4.
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Why SVB Registration is Needed in Related Party Imports?
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