Valuation (Customs) – Cases handled by Special Valuation Branch of the Custom Houses – Review of instructions

Customs valuation investigations: centralized SVB handling of related party imports with provisional assessment and increased deposit for non compliance.

Specialized customs investigation of import price is centralized in the Special Valuation Branch (SVB) at four major customs houses; cases involving related persons or special features affecting value must be referred to the proximate SVB with Commissioner approval, registered and investigated under provisional assessment where necessary. SVB also handles complex Rule 9 additions like royalties and contingent payments; consolidated questionnaires and documentary schedules must be issued to importers with strict reply deadlines, failure of which may trigger an increased extra duty deposit. A Central Registry and inter SVB information sharing are mandated, and investigations must be finalised within prescribed time limits.