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Customs Valuation of Related-Party Imports in India: Transaction Value, Rule 3(4), Royalties and License Fees and Special Valuation Branch Review
OCT 26, 2026·5 min read·Roshan R·India
When an Indian company buys from a group company, customs may question the price. Learn how transaction value works, how related-party status is tested, which royalties and fees are added, and how to document the price.
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