https://www.taxtmi.com/article/detailed?id=6804 The Special Valuation Branch (SVB) investigates whether related party relationships or agreements (technical collaboration, royalties, license fees or other payments) have influenced imported goods' invoice value. Cases are referred to SVB by importer declaration, intelligence, or commissioner order; certain low impact categories are excluded. Upon referral, provisional assessment is carried out, records are transferred to SVB, case numbers assigned and inquiries conducted with document exchange and prescribed timelines. SVB prepares an Investigation Report quantifying any influence on transaction value and forwards findings for finalisation, with show cause notices and adjudication where influence is found. en-us Tue, 03 May 2016 09:28:04 +0530 Tue, 03 May 2016 09:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6804 The Special Valuation Branch (SVB) investigates whether related party relationships or agreements (technical collaboration, royalties, license fees or other payments) have influenced imported goods' invoice value. Cases are referred to SVB by importer declaration, intelligence, or commissioner order; certain low impact categories are excluded. Upon referral, provisional assessment is carried out, records are transferred to SVB, case numbers assigned and inquiries conducted with document exchange and prescribed timelines. SVB prepares an Investigation Report quantifying any influence on transaction value and forwards findings for finalisation, with show cause notices and adjudication where influence is found. Articles Customs - Import - Export - SEZ Tue, 03 May 2016 09:28:04 +0530 https://www.taxtmi.com/article/detailed?id=6804