Exim Advisory on SVB Custom for Import Businesses
The rapid expansion of multinational enterprises inside the Indian market has brought complex regulatory compliance into sharp focus. For domestic subsidiaries, joint ventures, and authorized distributors that source raw materials, finished components, or capital goods from foreign parent corporations, import valuation undergoes intense scrutiny. The Central Board of Indirect Taxes and Customs actively monitors these corporate setups to eliminate base erosion and prevent profit shifting. At the center of this protective net stands the Special Valuation Branch, a specialized division of Indian Customs designed to verify whether cross-border commercial pricing remains unaffected by corporate ties. When cross-border transactions involve connected corporations, standard invoicing is rarely accepted at face value by port officials. Navigating this highly structured assessment system demands a combination of legal precision and a deep understanding of transfer pricing methods. For ambitious ...