https://www.taxtmi.com/article/detailed?id=17417 SVB and transfer pricing apply the arm's length principle to related-party imports but address opposite risks: customs examines whether import values are too low for duty purposes, while transfer pricing examines whether pricing shifts profit out of India. Customs valuation applies sequential methods and tests related-party influence on price, whereas transfer pricing uses the most defensible method. One-time SVB positions and annually refreshed transfer pricing documentation can diverge; inconsistencies across agreements, filings, SVB submissions, and customs declarations require periodic comparison and coordinated ownership. en-us Thu, 17 Sep 2026 07:54:04 +0530 Thu, 17 Sep 2026 07:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17417 SVB and transfer pricing apply the arm's length principle to related-party imports but address opposite risks: customs examines whether import values are too low for duty purposes, while transfer pricing examines whether pricing shifts profit out of India. Customs valuation applies sequential methods and tests related-party influence on price, whereas transfer pricing uses the most defensible method. One-time SVB positions and annually refreshed transfer pricing documentation can diverge; inconsistencies across agreements, filings, SVB submissions, and customs declarations require periodic comparison and coordinated ownership. Articles Goods and Services Tax - GST Thu, 17 Sep 2026 07:54:04 +0530 https://www.taxtmi.com/article/detailed?id=17417