
SVB
The 6 Methods of Customs Valuation in India (2026 Guide)
The 6 methods of customs valuation map to Rules 3 to 9 of the CVR 2007 and must be applied in order. See each method, its rule, and when it applies in India.
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.
14 guides

SVB
The 6 methods of customs valuation map to Rules 3 to 9 of the CVR 2007 and must be applied in order. See each method, its rule, and when it applies in India.

SVB
EDD in customs is Extra Duty Deposit, abolished in 2016. It is a security deposit, not duty, so the Section 27 refund limitation does not apply to it.

SVB
The validity of an SVB order is indefinite. The three-year renewal rule was abolished in 2016. Learn when you must report a change under Annexure C instead.

SVB
An SVB bond is a provisional duty bond executed under Section 18 so goods clear while SVB investigates. See how it works, what it covers, and how to cancel it.

SVB
SVB delivery is the final outcome of a Special Valuation Branch case. Learn what SVB issues, how loading works, and what happens to duty and refunds after it.

SVB
The SVB refund process reclaims excess duty once provisional assessment is final. See the Section 27 route, EDD refunds and the unjust enrichment test.

SVB
Rule 5 of the Customs Valuation Rules explained: when similar goods set the value, how the comparison is made, and where it sits in the rule order.

SVB
SVB cases are customs investigations into related-party import valuation. See what triggers a case, the Annexure A and B process, timelines, and the outcome.

SVB
The purpose of SVB is to test whether a related-party link influenced the import price. See why the Special Valuation Branch exists and when it applies.

SVB
The benefits of SVB registration include faster clearance, no Extra Duty Deposit, and an order valid indefinitely. See what SVB gives related-party importers.

SVB
SVB registration is required when you import from a related supplier. See what triggers it under the Customs Valuation Rules and what Customs examines.

SVB
How to get an SVB certificate for related-party imports: what triggers the reference, the questionnaire, the documents and how long the review runs.
A guide explains the rule. For your own IEC, IGCR bond, ICEGATE registration or certificate, talk to the JPARKS INDIA team.