What is SVB Delivery?

SVB Delivery refers to the final outcome issued by the Special Valuation Branch (SVB) of Indian Customs after completing its investigation into import transactions between related parties, such as subsidiaries and parent companies. When goods are imported from related suppliers, customs authorities assess whether the declared transaction value is influenced by the relationship, as per Rule 2(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.

Once the SVB concludes its examination, it issues a final order or investigation report, commonly termed as “SVB Delivery.” This order confirms whether the declared price is accepted or if a value adjustment (known as loading) is necessary. This directly affects the customs duty payable on such imports.

SVB Delivery brings an end to the provisional assessment phase. If excess duty was paid during the investigation, the importer becomes eligible for a refund. If less duty was paid, a demand for differential duty is raised. The delivery also includes a direction for future imports regarding how the valuation should be handled, thereby providing clarity and compliance certainty for importers dealing with related-party transactions.