Procedure for investigation of related party import cases and other cases by the Special Valuation Branches

Related party valuation procedures: streamlined SVB referrals, provisional assessment without routine deposits, and investigation reports to finalise values.

Establishes a streamlined framework for SVB investigations: SVBs function under jurisdictional Commissioners with DGoV advisory support; importers file an initial questionnaire to enable a prompt commissioner decision on referral; provisional assessments are to be made without routine extra duty deposits where importers comply, while failure to provide documents within prescribed intervals attracts a limited security deposit or bank guarantee; SVBs submit non appealable Investigation Reports to the referring formation quantifying any influence on declared transaction value, after which provisional assessments are finalised or show cause proceedings initiated; monitoring via a central registry is required.