The 6 Methods of Customs Valuation in India (2026 Guide)
The 6 methods of customs valuation come from the WTO Customs Valuation Agreement and are given effect in India through
The Special Valuation Branch (SVB) of Indian Customs examines the transaction value of imports between related parties – for example, an Indian subsidiary importing from its overseas parent. These guides explain SVB orders, why registration is required, EDD (extra duty deposit), the bond process, refunds, the six customs valuation methods, and how long an SVB order stays valid. JPARKS INDIA represents importers through the full SVB investigation and registration process so valuations hold up and clearances are not held. Facing an SVB case? Get expert help from our team.
The 6 methods of customs valuation come from the WTO Customs Valuation Agreement and are given effect in India through
EDD in customs stands for Extra Duty Deposit, a security taken from importers while the Special Valuation Branch investigated whether
The validity of an SVB order is indefinite. There is no expiry date and no periodic renewal. This surprises many
An SVB bond is a Provisional Duty (PD) bond executed by an importer under Section 18 of the Customs Act,
SVB delivery is the industry shorthand for the final outcome the Special Valuation Branch delivers once it completes its investigation
The SVB refund process applies when an importer has paid customs duty on a provisional assessment while a Special Valuation
Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 provides that when the transaction value
SVB cases are investigations conducted by the Special Valuation Branch of Indian Customs into whether a relationship between an importer
The purpose of SVB is narrow and specific: the Special Valuation Branch exists to examine whether the relationship between a
The benefits of SVB registration matter to any importer buying from a related foreign supplier. The Special Valuation Branch (SVB)
