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of <h1>Customs Valuation Manual 2025: Rules for Related Party Transactions and SVB Investigations Under Rule 2(2) and Rule 3(3)</h1> The Customs Valuation Manual 2025 outlines the valuation process for imported goods in related party transactions. Rule 2(2) of the Customs Valuation Rules, 2007 defines related parties, while Rule 3(3) allows transaction values if the relationship does not influence the price or if values approximate test values. Importers must submit documents for potential investigation by the Special Valuation Branch (SVB). The SVB investigates significant revenue cases, excluding samples, prototypes, or duty-exempt imports. Extra Duty Deposit requirements have been removed, but a security deposit may be imposed if documents are not provided. Transactions involving royalties or future payments are also examined for SVB investigations.
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