B2B Trade & Import-Export
Related Party Imports & Special Valuation Branch (SVB): A Complete 2026 Guide for Indian Subsidiaries
Indian Customs pays special attention when an Indian subsidiary, JV, or distributor imports from its own foreign group entity, because related parties can under‑ or over‑invoice to shift profits or reduce customs duty. The Special Valuation Branch (SVB) is the specialist unit that checks whether such related‑party prices