TaxTMI 
TaxTMI 
Special Valuation Branch (SVB) process
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....pecial Valuation Branch (SVB) process<br>By: - YAGAY andSUN<br>Customs - Import - Export - SEZ<br>Dated:- 25-7-2025<br>Special Valuation Branch (SVB) process Heres a complete package to help you navigate the Special Valuation Branch (SVB) process: 1. SVB Questionnaire - Sample Template Below is a template of the SVB Questionnaire as typically required by Indian Customs. This should be printed o....
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....n the importer's letterhead and duly signed by the authorized signatory. SVB Questionnaire Template To: The Deputy/Assistant Commissioner Special Valuation Branch Customs House [City] Basic Information * Name of Importer: * IEC Number: * Address of Importer: * Name & Address of Foreign Supplier: * Are the importer and the supplier related as per Rule 2(2) of Customs Valuation (Dete....
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....rmination of Value of Imported Goods) Rules, 2007? Yes / No If yes, specify the nature of relationship (e.g., parent-subsidiary, joint venture, director on both boards, etc.): Transaction Details * Describe the nature of goods imported: * Are there multiple suppliers under the same group Yes / No * Are there technical collaboration / license / royalty agreements between ....
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....importer and supplier? Yes / No (If yes, attach copy) * Are there any payments made to the foreign supplier or a related party other than the invoice value? Yes / No (If yes, give details) * Are any free-of-cost materials or assistance provided by the buyer to the supplier? Yes / No * Is there a Transfer Pricing Study Report (TPSR) available for the relationship? Yes / No (If yes....
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...., attach copy) * Are there buyback clauses, technical services, after-sales service, or marketing support provided by either party? Yes / No (Give details if applicable) Pricing and Valuation * How is the price of imported goods determined ? (e.g., cost-plus, negotiated, fixed pricing formula, etc.) * Has the importer received any discounts from the supplier ? Yes / No ....
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.... (Give details) * Is the importer entitled to any commission or incentive from the supplier? Yes /No Declarations * Declaration of completeness and correctness of information provided. Date: Place: Signature of Authorized Signatory Name and Designation Company Seal ---------------------------------------------------------------------------------------------------------------- 2. Submis....
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....sion Checklist - SVB Filing You should submit your SVB documentation in duplicate copies (or as prescribed by your Customs House). Documents to Submit S. No. Document Description Status (?/?) 1 Covering letter requesting initiation of SVB proceedings 2 Duly filled SVB Questionnaire (as above) 3 Copy of IEC 4 PAN Card copy 5 Copy of MOA / AOA or Pa....
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....rtnership Deed 6 Copy of Technical Collaboration / License / Royalty Agreement 7 Transfer Pricing Study Report (TP Study) 8 Copies of invoices & Bills of Entry (5-10 recent entries) 9 Annual reports / audited financials (last 3 years) 10 Chartered Accountant Certificate for royalty/technical payments (if applicable) 11 Organization ....
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....chart (showing ownership structure & group relationships) 12 Sample import product details with HS code and declared value 13 Any correspondence or communication with foreign supplier 3. Guidance Tailored to Your Business/Industry Please share the following so I can provide customized SVB guidance: * Nature of your business (e.g., electronics, pharma, auto parts,....
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.... fashion, FMCG, etc.) * Type of goods you import * Whether you import from a related party (Y/N) * Do you pay royalties, technical fees, or license fees ? (Y/N) * Do you have a TP Report ? (Y/N) * Any unique business arrangement or concern ? ***<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....