SVB Registration & Assistance — Related Party Import Valuation at Indian Customs
CargoMate offers end-to-end SVB (Special Valuation Branch) registration and compliance support for importers dealing with related-party overseas suppliers. Our experts handle the complete process, including Annexure-A questionnaire preparation, Enhanced Due Diligence (EDD) management, investigation and query responses, SVB Order compliance, transaction value justification, and periodic renewals. With deep customs valuation expertise, we ensure faster approvals, reduced compliance risk, and smooth import operations across all Indian ports.
- SVB Annexure-A questionnaire preparation and filing
- Related party relationship and financial documentation
- Provisional assessment and EDD deposit management
- SVB department query and hearing response
- SVB Order receipt and post-order compliance
- SVB renewal before 3-year validity expiry
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What is the Special Valuation Branch (SVB)?
The Special Valuation Branch (SVB) is a specialised Indian Customs unit that reviews import transactions where the Indian importer and overseas supplier are related parties. It verifies whether the declared import value is genuine and not influenced by the relationship. The SVB examines documents such as the Annexure-A questionnaire, pricing records, and financial data before issuing an SVB Order accepting or revising the transaction value.
During the investigation, imports are usually cleared under provisional assessment, and an Extra Duty Deposit (EDD) may be required until the SVB order is issued.
Key Facts
SVB Registration and Compliance — Questionnaire to Renewal
We manage the complete SVB compliance cycle — filing the detailed Annexure-A questionnaire at the time of first related-party import, managing the EDD deposit during the investigation period, responding to SVB queries and preparing cost and comparability statements, obtaining the SVB Order, managing post-order compliance, and filing renewal applications before the 3-year validity expires.
- SVB Annexure-A questionnaire preparation with all financial details
- Related party relationship description and legal documentation
- Financial statements and audited accounts for 3 years
- Transfer pricing study or comparable pricing justification
- EDD management — tracking deposits on all provisional Bills of Entry
- Attendance at SVB hearings and responses to written queries
- SVB Order receipt, review and compliance planning
- EDD refund application after SVB Order accepting transaction value
- Post-order annual monitoring of import values vs SVB Order terms
- SVB renewal application 60 days before 3-year expiry
What We Offer
Different service options and categories available through CargoMate.
SVB Questionnaire Annexure-A
Preparation of the comprehensive SVB Annexure-A questionnaire covering legal relationship, pricing methodology, financial statements, and transaction history with the related party.
Transfer Pricing Documentation
Preparation of cost and profit statements, comparability analysis, and transfer pricing documentation to support the arm-length nature of the declared import value.
SVB Query Response
Drafting detailed and legally sound responses to SVB department queries, show cause notices, and additional information requests during the investigation.
EDD Management and Refund
Tracking of Extra Duty Deposit challans on all provisional assessment Bills of Entry, and filing of EDD refund applications after the SVB Order accepts the transaction value.
SVB Order Renewal
Filing of renewal application with the SVB before the 3-year order expires, with updated financial statements, transfer pricing documentation, and any revised pricing methodology.
Post-Order Compliance
Ongoing monitoring of import values declared after the SVB Order to ensure they remain within the terms accepted by SVB, and proactive management of any deviations.
Our Process
A clear step-by-step approach from initial enquiry to final delivery.
Relationship Assessment
We review the nature and documentation of your related party relationship — shareholding, directorship, agreement terms, and pricing methodology.
Questionnaire Filing
Comprehensive Annexure-A questionnaire is prepared and filed at the SVB office at the port of first import. This is the most critical step.
Provisional Assessment Period
During the SVB investigation, all imports proceed on provisional assessment. EDD is deposited on each Bill of Entry. We track all EDDs.
Investigation Response
SVB may send additional queries or call for hearings. We prepare responses, draft submissions, and if needed, attend SVB hearings.
SVB Order
SVB issues its Order determining whether the declared transaction value is acceptable. We review the order and assess implications.
Renewal and Compliance
The SVB Order is valid for 3 years. We monitor compliance and initiate renewal applications 60 days before expiry.
Documents and Requirements
Export / Application Documents
- SVB Annexure-A Questionnaire
- Shareholding & Related Party Chart
- Audited Financial Statements (3 Years)
- Transfer Pricing Report (if available)
- Intercompany Pricing Agreement / Policy
- Cost Sheet / Production Cost Statement
- Commercial Invoices of Recent Related Party Imports
- Recent Import Invoices & Import Documents
Import / Supporting Documents
- SVB Registration Acknowledgement from customs
- SVB Order once issued
- All Provisional Assessment Bills of Entry
- EDD Deposit Challans — one per import Bill of Entry
- Written Responses to SVB Queries
- Final Assessment Bills of Entry post SVB Order
- EDD Refund Applications Filed
- SVB Renewal Application and acknowledgement
Coverage and Routes
SVB Services
SVB Offices in India
Related Party Relationships
Transfer Pricing Overlap
Why Choose CargoMate?
Experienced, reliable, and focused on your specific requirements.
SVB Process Complexity
The SVB Annexure-A questionnaire is highly detailed and technical. Incorrect or incomplete responses lead to enhanced duty demands and protracted investigations.
TP Coordination
SVB valuation and transfer pricing (CBDT) often cover the same related-party transactions. We coordinate with your TP consultant to ensure consistency.
EDD Recovery
Significant EDD amounts accumulate over the 3-12 month investigation period. We track all EDDs and file refund applications promptly after a favourable SVB Order.
Investigation Representation
Attending SVB hearings and responding to written queries requires customs law expertise. Our team provides active representation during the investigation.
Port Relationships
We have working experience at SVB offices at major customs ports — JNPT, Delhi, Chennai, and Mundra — and understand their specific requirements.
Renewal Tracking
SVB Orders expire every 3 years. We maintain expiry calendars and initiate renewal applications well in advance to prevent gaps in SVB compliance.
Industries We Work With
Common Questions
Clear answers about how CargoMate handles svb registration and assistance.
Answers reflect general practice. Contact CargoMate for guidance specific to your requirements.
Ready to Move Forward?
Share your requirements with CargoMate Logistics. Our team will review and respond with expert guidance and a competitive quote.
- +91 99108 47721
- info@cargomatelogistics.in
- D-29, Mayur Vihar-1, Delhi - 110091