https://www.taxtmi.com/article/detailed?id=17251 SVB assessment determines customs value of related-party imports by examining whether the relationship influenced the declared price and whether statutory additions, including relevant royalties, licence fees, commissions and services, are required. Transfer pricing separately tests international transactions under the arm's-length principle. Common evidence such as agreements, pricing policies, comparables, functions, risks and profitability may be relevant in both regimes, but neither regime automatically determines the other. Year-end transfer-pricing adjustments require separate customs analysis of their substance, contractual basis, nexus with imported goods and effect on the price payable. en-us Sat, 22 Aug 2026 10:34:06 +0530 Sat, 22 Aug 2026 10:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17251 SVB assessment determines customs value of related-party imports by examining whether the relationship influenced the declared price and whether statutory additions, including relevant royalties, licence fees, commissions and services, are required. Transfer pricing separately tests international transactions under the arm's-length principle. Common evidence such as agreements, pricing policies, comparables, functions, risks and profitability may be relevant in both regimes, but neither regime automatically determines the other. Year-end transfer-pricing adjustments require separate customs analysis of their substance, contractual basis, nexus with imported goods and effect on the price payable. Articles Customs - Import - Export - SEZ Sat, 22 Aug 2026 10:34:06 +0530 https://www.taxtmi.com/article/detailed?id=17251