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Related-party valuation requires proving price independence or conformity to test values, enabling SVB inquiry and provisional assessment. Valuation in related party imports follows Rule 3(3) of the CVR, 2007: transaction value may be accepted only if the relationship did not influence price or the declared value closely approximates a test value (transaction, deductive, or computed). Importers must submit a questionnaire and documents; the proper officer reports to the Commissioner who decides referral to the Special Valuation Branch, finalization through officer inquiries, or assessment under Rule 3. SVB investigations are limited to cases with significant revenue implications and transactions involving royalties, resale proceeds to seller, or future contingent payments.
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<h1>Related-party valuation requires proving price independence or conformity to test values, enabling SVB inquiry and provisional assessment.</h1> Valuation in related party imports follows Rule 3(3) of the CVR, 2007: transaction value may be accepted only if the relationship did not influence price or the declared value closely approximates a test value (transaction, deductive, or computed). Importers must submit a questionnaire and documents; the proper officer reports to the Commissioner who decides referral to the Special Valuation Branch, finalization through officer inquiries, or assessment under Rule 3. SVB investigations are limited to cases with significant revenue implications and transactions involving royalties, resale proceeds to seller, or future contingent payments.
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