印度关税 - SPECIAL VALUATION BRANCH.docx

SPECIAL VALUATION BRANCH (SVB)-Click here for the SVB Cases Disposed-What is Special Valuation Branch?Organizational StructureWho should register with SVBProcedure for Registration with SVBDocuments required to be submitted to SVBFinalisation of SVB casesProcedure for RenewalAppeal on the orders of SVB1. What is Special Valuation Branch?Special Valuation Branch is a Branch of the Custom House, specialising in investigating the transactions involving relationship between the supplier and the importer and certain other special features like Technical Collaboration between the parties, etc. Special Valuation Branch examines the influence of relationship on the invoice value of the imported goods in respect of transactions between related parties. In respect of Technical Collaboration Agreements and Joint Venture Agreements, the terms and conditions of these agreements are examined to arrive at the conclusion, whether the existence of such agreement has influenced the invoice value of the imports.2. Organizational StructureSpecial Valuation Branch is headed by a Deputy Commissioner of Customs and assisted by one Appraising Officer and necessary Ministerial Staff. The telephone numbers of Dy. Commissioner and the Section are as follows:Deputy Commissioner (1st floor Room No.15)2526 3653SVB Section (5th floor annexe)2522 1918 Extn : 42213. Who should register with SVBImporters who are related to the supplier in terms of Rule 2(2) of the Customs Valuation Rules, 1988 are required to register with SVB. Rule 2(2) of the Customs Valuation Rules, 1988 is as follows:- Rule 2(2): For the purpose of these rules, persons shall be deemed to be related only if:-i)they are officers or directors of one anothers businessesii)they are legally recognised partners in business;iii)they are employer and employee;iv)any person directly or indirectly owns, controls or holds 5 per cent or more of the outstanding voting stock or shares of both of them;v)one of them directly or indirectly contro