https://www.taxtmi.com/article/detailed?id=14871 Assessment under the Special Valuation Branch targets imports involving related parties or ancillary payments that may affect declared customs value, requiring an SVB questionnaire, relationship declaration, transactional agreements, invoices, bills of entry, audited financials and transfer pricing documentation. Documents must mirror actual practice; agreements should define scope, payment terms and cost sharing and align with the transfer pricing report. Importers must declare relationships on the bill of entry, avoid inconsistencies across records, justify arm's length valuation, cooperate with inquiries and follow conditions in any issued SVB order. en-us Fri, 25 Jul 2025 08:28:58 +0530 Fri, 25 Jul 2025 08:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14871 Assessment under the Special Valuation Branch targets imports involving related parties or ancillary payments that may affect declared customs value, requiring an SVB questionnaire, relationship declaration, transactional agreements, invoices, bills of entry, audited financials and transfer pricing documentation. Documents must mirror actual practice; agreements should define scope, payment terms and cost sharing and align with the transfer pricing report. Importers must declare relationships on the bill of entry, avoid inconsistencies across records, justify arm's length valuation, cooperate with inquiries and follow conditions in any issued SVB order. Articles Customs - Import - Export - SEZ Fri, 25 Jul 2025 08:28:58 +0530 https://www.taxtmi.com/article/detailed?id=14871